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Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 international and 16 national journals which have been selected according to the keywords analyzed and their searches using google scholar with quantitative and qualitative research designs. The review results Profitability affects Audit Report Lag. Companies that have a good level of profitability try to avoid delays in the audit process because these delays can be considered bad news and become public conversation. Audit Complexity affects Audit Report Lag, because companies with high operating complexity and more subsidiaries will tend to complete their audits longer. The effect of Audit Quality on Audit Report Lag, because the higher the quality of a company's KAP, the faster the audit report can be completed. Conclusion: Profitability, Audit Complexity and Audit Quality have a significant effect on Audit Report Lag. Audit Report Lag can have an unfavorable effect on future business because it can hinder decision making for the next period and affect other aspects.      

The National Police of the Republic of Indonesia shall arrange all matters relating to the duties and institutions of the police in accordance with the provisions of the law. Recruitment must be done effectively and efficiently to its vision, mission and goal. Social media plays a strategic role in determining public confidence in governmental organizations/agencies. The recruitment process must be carried out in a creative and innovative way to meet the needs of qualified workforce. The research method used is literature study. The more the State Police of the Republic of Indonesia is involved in the use of social media, the stronger the image of the organization built on the social network, the greater the interest of the candidate members to participate in the organization.

this article examines the existence of Pancasila as the basis of the Indonesian state by focusing on the role and application of pancasila in shaping national identity in Indonesia.Pancasila as the basis of the state is very necessary for the people of Indonesia to maintain harmony among the people in accordance with the personality of the Indonesian nation that is reflected in Pancasila. This study also evaluates the challenges faced by Pancasila as the basis of the state. The results of this study show that despite facing various challenges, Pancasila remains relevant as the foundation of the country, also plays an important role in maintaining national unity and stability. This study uses a literature study method that is based on various sources such as books, journals and articles. Thus, the existence of Pancasila as the basis of the Indonesian state is very influential on the behavior of the people of Indonesia.

The acceptance of Pancasila values by the millennial generation on social media has an impact on Indonesian national identity, as this essay explores. The millennial generation makes a substantial contribution to strengthening national identity through volunteering on social and environmental concerns, creating online communities, and using social media. The principles of Pancasila, which include justice, democracy, unity, divinity, and humanity, serve as the foundation for this approach. Social media can have bad effects like addiction and overconsumption, but it can also be a helpful tool for promoting causes like environmental sustainability and gender equality. Thus, the millennial generation should embrace Pancasila ideals on social media in order to raise awareness of the richness and diversity of Indonesian culture.

Children are part of the young generation who are the successors of the ideals of the nation's struggle and human resources for national development. Currently, violations of the law or criminal acts are not only committed by adults, but criminal acts committed by children are increasingly common. Every child who violates legal rules or commits a criminal act will be subject to sanctions in the form of criminal sanctions. Every child who is 14 (fourteen years old) but not yet 18 (eighteen years old) who is undergoing guidance at a Special Children's Development Institution is called a Foster Child. Every child who has undergone guidance in the LPKA has the right to obtain their rights, especially to obtain conditional release. According to Minister of Law and Human Rights Regulation Number 16 of 2023, conditional release can be granted to children who are serving a prison sentence at LPKA but who have met the requirements. The granting of Parole stages is carried out by the Correctional Center through Community Counselors. Community Counselors play an important role in implementing recommendations for the Parole program, including starting from the initial stages of proposing Parole, making Community Research (Litmas), carrying out guidance to ending guidance at the Correctional Center.    

In modern times, economic development has become the most important part of increasing economic growth in Indonesia, through the creative economy.  New breakthroughs are needed in the field of ecotourism based on arts and culture.  This research was conducted in the colorful village of Kalilo in Banyuwangi, where environmental conditions that are economically and socially unfavorable can transform these deficiencies into potential for sustainable development.  By maximizing aspects of talent, tolerance and technology as well as instilling education, especially nationalist education, in the development of arts and culture in the village.  The method used is descriptive qualitative based on Richard Florida's theory with the 3T concept (Talent, Tolerance, Technology).  The results of the research that has been carried out have found that the use of the 3T concept from Richard Florida is able to dissect several aspects such as the condition of the people of Kalilo Village which is compact with a high level of creativity and is able to improve the economy of the surrounding community.

Human rights in the Indonesian political context show a discrepancy between the principles set out in the constitution and their implementation on the ground. While the Indonesian constitution guarantees fundamental rights, various institutional, political and cultural barriers often prevent their effective implementation. This research investigates the dynamics of human rights in the Indonesian political system, highlighting the gap between constitutional norms and their application in practice. Through the analysis of various legal documents and human rights case studies, this article identifies key challenges in the enforcement of human rights in Indonesia. The main results show that while Indonesia's constitution clearly guarantees a range of human rights, there are institutional, political and cultural barriers that hinder the implementation of these rights. The article provides policy recommendations to strengthen human rights protection, including legal reform and capacity building of law enforcement agencies. It discusses the protection of human rights in the Indonesian constitution, its implementation in political practice, as well as cases of violations that have occurred. The Indonesian Constitution guarantees human rights through various provisions listed in the 1945 Constitution, including civil, political, economic, social and cultural rights. However, the implementation of human rights in political practice often faces challenges, including corruption, abuse of power, and discriminatory policies. Various cases of human rights violations, such as arbitrary arrests, violence against minorities, and labor rights violations, show the gap between law and practice. Various parties, including the government, non-governmental organizations, civil society, and the international community, play an important role in protecting and promoting human rights in Indonesia. Effective cooperation between these various parties is needed to ensure respect and protection of human rights in all aspects of national life.

This study aims to explore whether motivation can enhance the performance of the police force in the West Java Province. The research methodology employed is a literature review, which summarizes and analyzes various previous studies to examine the role of motivation in improving police performance. It is hoped that this research will provide deeper insights into motivation as a factor in enhancing police performance. Previous research findings indicate a positive and significant correlation between motivation and police work discipline, which accounts for 58.3% of their performance. This reaffirms the significant role of motivation in shaping work discipline, which in turn affects the performance of police officers. However, there remain 41.7% of other factors that have not been examined in this study but also influence police performance. The study also demonstrates that high levels of motivation can enhance the performance of police officers, while low motivation can lead to decreased performance. Organizational support has also been proven to play a crucial role in enhancing the work motivation of police officers, ultimately resulting in a positive impact on their performance. It is hoped that the findings of this research will make a significant contribution to the development of human resource management in the Indonesian National Police to improve the performance of its members.

This research aims to analyze the influence of family environment interactions on the social-emotional behavior of early childhood. The aim of this research is to find out how much influence family environment interactions have on the social-emotional behavior of early childhood. The method used is meta-analysis, by describing the results of analysis from various studies that have been published nationally in Indonesia, then calculating the effect size. The research sample consisted of ten articles published in accredited national journals in the 2017-2021 period. The instrument used is a coding sheet containing data and information on findings from each article. The results of the analysis show that the average correlation value between family environment interactions and early childhood social-emotional behavior is 0.71, which is included in the high category. These findings indicate that interactions in the family environment have a significant influence on the development of social-emotional behavior in early childhood, and play an important role in forming positive behavior in children.

The existence of markets plays a very important role in the economy, both at the local and national levels. Markets are not only places where sellers and buyers meet to carry out transactions, but are also centers of economic activity that influence various aspects of people's lives. Through markets, various goods and services can be bought and sold, thereby meeting people's needs and improving their quality of life. Markets also play a crucial role in determining the prices of goods and services through supply and demand mechanisms. Prices formed in the market reflect the balance between the quantity of goods available and the quantity of goods needed by consumers. This process ensures that resources are allocated efficiently and that the goods most needed by society are available at reasonable prices. It is hoped that the establishment of a Regional Public Company (Perumda) will encourage improvements in the economic sector through various strategic methods and have a broad impact. Perumda can act as a driving force for the local economy by creating new jobs, increasing regional income, and expanding the local economic base. With the operation of Perumda, various economic sectors such as trade, industry and services can develop more rapidly.

This study aims to identify hand-held challenges faced in education in primary schools and national education challenges. Education in Indonesia still revolves around educational problems that need to be elaborated in an effort to find answers to future challenges. Educational problems, causing the achievement of educational goals are not achieved optimally. In dealing with these problems, there needs to be an actional effort regarding the implementation of the curriculum in accordance with the characteristics of students and the equitable distribution of facilities / infrastructure in elementary school education. The research method uses a descriptive qualitative approach to paint a comprehensive picture of the challenges faced in education in primary schools. Where the data display technique used is in SD Negeri 060877 for female students, especially grade IV and V students totaling 27 students. The conclusion of the results of this study is that educational problems in elementary schools include :P the development of students, students' difficulties in mingling, unstable student emotions, students' mindset and individual differences in students such as students' learning speed that is still lagging behind compared to other friends, students who tend to be passive (quiet) and language skills of some students who are still lacking.

The Indonesian language, as the national language, plays a crucial role in higher education, serving not only as a means of communication but also as a vehicle for the development of scientific knowledge. However, the understanding and usage of academic Indonesian in universities remain challenging. This study analyzes the comprehension and utilization of academic Indonesian at the Universitas Negeri Medan by both students and lecturers. The research methodology employs a qualitative approach with a literature review technique. Findings reveal that the usage of Indonesian still falls short of linguistic standards, particularly in formal academic contexts. Factors such as a lack of reading interest, inadequate awareness of the importance of academic Indonesian, and the predominance of foreign language usage impact the comprehension and application of academic Indonesian. Therefore, efforts are required to enhance the understanding and usage of academic Indonesian, including through mentoring, training, and increasing awareness of the significance of proper national language usage.

The aim of carrying out this research is to find out the implementation of the Sharia productive financing program in increasing income at PT Pemodalan Nasional Madani Syariah Pujon. The type of research used in this research is field research (Field Research). This research approach is descriptive analysis. This research aims to determine the impact of the Sharia productive financing program on increasing the income of women's MSMEs in Pujon. In preparing this research, the author clarified the data sources into 2 types, namely: 1) Primary data; 2) Secondary Data. Data collection techniques in this research were obtained through the following methods and stages: 1) interviews; 2) Observation and 3) documentation. The results of this research are the productive financing application mechanism at PT Permodalan Nasional Madani, namely that prospective customers submit applications by bringing initial documents and filling in the financing application form. Customers who take out or carry out productive financing with PT Permodalan Nasional Madani as a business need, the micro-business runs by the customer experiences an increase in income. So that with this financing, the business run by the customer can develop and increase the customer's income. By increasing the stock of goods or equipment in the business run by the customer, the business also experiences progress in terms of income, production and performance

Democracy is a system of government based on popular sovereignty, while democratic education is the process of teaching people about democracy, including its concepts, principles, and applications. Every citizen, especially the youth, plays a crucial role in shaping the nation's future. However, the younger generation is often less involved in national political and economic affairs, leading to problems that affect society's quality of life. Government actions often fail to have a positive impact on the younger generation and do not prioritize their interests. Consequently, the younger generation fails to grasp the importance of their role in shaping the nation's future and solving the problems they face. The aim of this activity is to equip the younger generation with modern and peaceful education about democracy. Therefore, it is essential to strive for the role of the younger generation in realizing democracy and economic-political stability so that they can play a more active role and have a positive impact on society.

Human rights are the rights of every person, regardless of religion, race, ethnic origin, gender, sexual orientation, or social class. These rights are derived from human dignity created by God Almighty. The state, law, government and society must respect, support and protect human rights. The constitution is a civil agreement or consensus of the people that has provisions to control and guide state leaders in carrying out their duties and responsibilities, so that national leaders have a compass to know the direction and goals agreed upon in the hands of the people and the constitution. This research uses descriptive research, which is a research process to determine the value of one or more variables concerned. The results of this research show that there are many human rights challenges in Indonesia, such as discrimination is still a problem that affects the lives of many people. Discrimination can occur in various areas, such as education, healthcare, and employment. Among the many groups that face discrimination in Indonesia are ethnic minority groups and women.

Spotify, present in more than 90 countries with millions of users, faces the challenge of implementing effective marketing strategies to address local market diversity while maintaining global cohesion. This strategy involves increasing product personalization to meet the diverse needs of consumers from various countries, as well as supporting the richness of local music culture in each market, including in countries with strong cultural nationalism such as Indonesia. This research aims to investigate the global marketing strategies implemented by Spotify, the world's leading music streaming platform, with a focus on product personalization, cultural adaptation, and collaboration and partnerships. The research methodology used in this research is a literature review with a qualitative approach and secondary data types. The literature review approach was chosen because it allows collecting information from various relevant sources to answer the research problem formulation. The type of data used is secondary data, obtained from sources such as Spotify annual reports, market research data, academic journal articles, and industry media. The data collection method is carried out by taking data from the library, reading, taking notes and processing research materials. The results of the study conclude that Spotify has succeeded in implementing an effective global marketing strategy to expand its reach and influence in the competitive and diverse music market. With a focus on product personalization, and collaborative partnerships, Spotify has demonstrated significant innovation in facing the challenges of globalization.

Every Indonesian citizen has the right to education, including those with special needs. Changes in the curriculum, tailored to the evolving times and the needs of students, make the curriculum inherently dynamic. The implementation of the Merdeka Curriculum is an effort to improve the quality of education in Indonesia in order to face the continuously evolving challenges of the times. This article aims to examine efforts to create child-friendly schools within the implementation of the Merdeka Curriculum in Indonesia. The approach used in data analysis is a qualitative approach. Realizing child-friendly schools within the framework of the Merdeka Curriculum requires the consistent and comprehensive application of the eight National Education Standards. This involves conducting initial evaluations of school infrastructure, teacher competencies, and student needs to identify areas that need improvement in order to support inclusive education. Regular monitoring and evaluation of the implementation of inclusive education are necessary to ensure its effectiveness and to make the required improvements.

The practice of creating the P5 concept in the Islamic religious education curriculum is a process aimed at developing understanding and application of the principles of Pancasila and Citizenship Education (P5) in the context of Islamic religious education. The P5 concept refers to five core values, namely Belief in One God, Humanity, Unity, Democracy, and Justice. In the context of the Islamic religious education curriculum, the practice of creating the P5 concept involves the development of learning materials that integrate P5 values into every aspect of Islamic religious education. This is intended to shape students' characters to be virtuous, patriotic, respectful of diversity, and have a sense of law and justice. The process of creating the P5 concept in the Islamic religious education curriculum involves various stages, starting from identifying relevant P5 values to Islamic teachings, developing learning materials that support the integration of these values, to assessing and evaluating the effectiveness of implementing the P5 concept in teaching. With the practice of creating the P5 concept in the Islamic religious education curriculum, it is hoped that students can become a generation with moral awareness, ethics, and adherence to Islamic teachings and Pancasila values as the foundation of the Indonesian state. This also serves as an effort to strengthen national identity and promote unity and harmony among the nation through Islamic religious education based on universal values of humanity and justice.

This research discusses the important role of basic education in national development, with the pressure of dissatisfaction between the education systems in developed countries and Indonesia. Drawing insights from superior education models in Finland, Japan and Singapore, this research aims to identify key factors that contribute to the success of these systems and recommendations that can be applied in the Indonesian context. Analysis focuses on curriculum development, teacher quality, technology integration, student-centered learning, and parent/community support. Developed countries prioritize curricula that emphasize 21st century skills, rigorous teacher selection, effective use of technology, student-focused learning, and strong parent/community involvement. By synthesizing the findings of this observational research, this study offers implementable insights for policy makers to improve the basic education system in Indonesia. These recommendations include curriculum reform, teacher training initiatives, technological infrastructure improvements, student-centered pedagogical approaches, and community engagement strategies. Ultimately, this research emphasizes the importance of learning from global best practices while considering Indonesia's unique cultural, social, and economic context to improve basic education nationally.

Indonesia is one of the countries that has very abundant horticultural resources and has the potential for national competitiveness globally. One of the horticultural commodities that has become a superior product in Indonesia is Mangosteen (Garcinia mangostana L.) dubbed as the Queen of Fruits. This study aims to determine the marketing channels of mangosteen commodities, analysis of marketing margin costs, profits, and Farmer's Share in Karacak Village, Leuwiliang District, Bogor Regency, West Java. The determination of the research area is determined intentionally (Purposive Method). The method used for sampling using the Snowball Sampling method is selected based on previous sample information.