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This study aims to analyze the influence of auditor competence, independence, and the use of audit technology on the quality of internal audits of Regional Inspectorates and their impact on the accountability of regional financial governance. Using a quantitative approach, this study involved 154 internal auditors from three regions who were analyzed using an explanatory survey method. The data analysis method used was multiple and simple linear regression to test the relationship between variables. The results showed that auditor competence had a positive and dominant influence on internal audit quality (β = 0.402, p = 0.000), independence also had a positive influence (β = 0.298, p = 0.000), while the use of audit technology had a limited positive influence (β = 0.187, p = 0.011). Furthermore, audit quality was proven to have a significant influence on the accountability of regional financial governance with a value of β = 0.588 and R² = 0.531. These findings confirm that better internal audit quality, influenced by higher auditor competence, strong independence, and more optimal utilization of audit technology, is a key prerequisite for achieving accountability in regional financial governance.

Abstract. The development of digital media, especially YouTube, has made this platform not only a means of entertainment, but also a source of information, education, and self-reflection for students. Viewer satisfaction in consuming YouTube content is influenced by the quality of content presented by creators. This study aims to evaluate the impact of the quality of Nadia Omara's YouTube channel content on viewer satisfaction among students at Muhammadiyah University Kotabumi. This study applies a quantitative approach through a survey method. Data were collected through a closed questionnaire with a Likert scale distributed to 98 respondents selected using purposive sampling. The independent variable in this study is content quality, while the dependent variable is viewer satisfaction. Data analysis was conducted through validity testing, reliability testing, linearity testing, and simple linear regression analysis. Hypothesis testing was performed using the t-test (partial test) with the help of SPSS version 26 software. The results showed that the quality of Nadia Omara's YouTube channel content had a positive and significant effect on viewer satisfaction. This is evidenced by a regression coefficient value of 0.865 and a t-value of 11.937 with a significance level of 0.000 (< 0.05). These findings support the Uses and Gratifications Theory and Expectation Confirmation Theory, which emphasize the active role of the audience in evaluating media based on the fulfillment of needs and conformity with expectations empirically among college students.

The academic crisis among Physics students often arises due to the pressure of the credit semester sistem (SKS), grade demands, and heavy study loads. This condition drives students to focus solely on achieving academic results, while the essence of learning as worship is often overlooked. This study aims to explore how the values of Islamic education, particularly the orientation towards rewards, can help students cope with academic pressure. The methods used include literature review and a quantitative survey with an online questionnaire completed by 56 Physics and Physics Education students at Universitas Pendidikan Indonesia. The analysis results show a significant correlation between the SKS pressure and changes in learning behavior (r = 0.807), while the orientation towards rewards acts as a spiritual balance. The findings suggest that Islamic education plays a crucial role in building academic resilience through values of sincerity (ikhlas), patience (sabar), trust in God (tawakal), and balance (tawazun). Thus, academic achievements can become a means of worship while contributing positively to society. This study highlights the importance of spiritual values in achieving balanced academic success.

This study aims to analyze the influence of service quality, product quality, and price on customer loyalty at the online shop Patricia Aksesoris. This research is motivated by the increasingly fierce competition in the e-commerce business, which requires businesses to not only attract new customers but also retain existing ones by increasing loyalty. Customer loyalty is a crucial factor because it directly impacts business sustainability and competitive advantage. This study used a quantitative approach with a survey method, distributing questionnaires to customers who had previously purchased from Patricia Aksesoris. The sampling technique used purposive sampling. The collected data were analyzed using multiple linear regression to determine the effect of each independent variable on customer loyalty. The results indicate that service quality, product quality, and price, both partially and simultaneously, have a positive and significant effect on customer loyalty. These findings indicate that responsive and friendly service, products that meet customer expectations, and competitive pricing commensurate with product quality can increase customer loyalty. This research is expected to provide practical contributions to online shop owners in formulating marketing strategies oriented towards customer satisfaction and loyalty.

Physical condition is a very important aspect to support a student's achievement, so condition factors must be considered by students. The aim of this research was to determine and assess the level of physical condition of football extracurricular students at SMA Negeri 1 Purwosari. This type of research uses a quantitative descriptive survey design, the variable studied is the level of physical condition. In this study, the samples were taken from all students who were active in taking part in extracurricular football at SMA Negei 1 Purwosari, totaling 30 students. The results of the physical condition of extracurricular football students at SMA Negeri 1 Purwosari obtained several criteria, namely: the 30 meter sprint test of 30 students got a frequency of 15 with a percentage of 50% and was included in the poor category. In the T-test, the frequency was 15 with a percentage of 50% and was included in the medium criteria. In the Sit and Reach test, the frequency was 19 with a percentage of 63.3% and was included in the good criteria. In the Standing Long Jump test, the frequency was 20 with a percentage of 66.7% and was included in the medium criteria. In the Yo-yo Test, the frequency was 13 with a percentage of 47.6% and was included in the medium criteria. In the Push-up test, the frequency was 20 with a percentage of 66.7% and was included in the medium criteria. It is hoped that by conducting this research, students can further improve their physical condition so they can play optimally.

The city of Singkawang has experienced rapid population growth, leading to an increase in the number of students. On 17 September 2024, the Singkawang City Transportation Agency implemented a free revitalized Student Transport service to reduce the number of traffic accidents involving students. The aim of this study is to identify service and respondent characteristics, evaluate operational management, and assess performance and user satisfaction using the IPA and CSI methods, as well as Vehicle Operating Costs (VOC). The research employs a descriptive quantitative method by analyzing descriptive statistical data. Data were obtained from field observations, interviews, and surveys of 400 student respondents (146 users and 254 non-users). The results show that the student transport operates with two vehicles serving the North and East Singkawang routes. The load factor for outbound trips is 22%–32% and for return trips is 11%–12%, with travel times of 68–85 minutes, average operating speeds of 20–22 km/hour, and circulation times of 68–85 minutes. Based on the IPA analysis, the indicators in quadrant D require socialization regarding the functions and use of the interior of the student transport. The CSI result shows a score of 99.79% (very satisfied). The annual VOC amounts to IDR 292,905,814 (East Singkawang) and IDR 282,020,390 (North Singkawang). In conclusion, this service is satisfactory but still requires socialization to enhance its attractiveness and effectiveness.

The childfree phenomenon, the decision of married couples not to have children, is gaining increasing attention among young people, including within the Catholic Church. This choice arises in response to various modern factors, such as economic considerations, careers, personal freedom, and changing views on the meaning of family. This study aims to explore the views of young Catholics in the Semarang Vicarage on the childfree phenomenon and analyze them in light of the Catholic Church's teachings on marriage, which place procreation and education as one of the essential purposes of marriage. The study used a mixed-methods approach through the distribution of quantitative surveys and in-depth qualitative interviews. The results indicate a tension between the modern values ​​adopted by young people and the Catholic Church's teachings on openness to life. This phenomenon poses a serious pastoral challenge, particularly regarding the regeneration of the congregation and the sustainability of church life. Therefore, the Church is expected to formulate a more dialogical, contextual, and inclusive pastoral approach in accompanying young people to remain faithful to the Church's teachings without ignoring the social realities they face.

This study examines the integration of hermeneutic learning and systematic theology in science-based discipleship based on the concept of the Kingdom of God. The background of this research is the gap between the theological understanding of the Kingdom of God and the practice of digital discipleship which tends to be pragmatic and lacks a strong doctrinal foundation. This study uses mixed methods with a sequential explanatory design, which combines a survey of 50 respondents from pastors, lecturers, teachers, and students, as well as in-depth interviews to strengthen quantitative findings. The results of the study showed a very positive response to the integration of the values of the Kingdom of God and the use of science and technology in discipleship, especially in the aspects of digital ethics, love, responsibility, and the formation of Christian character. However, the understanding of hermeneutics and systematic theology still needs to be strengthened so that theological depth is not reduced by digital media and rapid technological flows. This research produces an integrative conceptual model of digital discipleship based on the Kingdom of God that combines hermeneutics as the basis for biblical interpretation, systematic theology as a doctrinal framework, and science and technology as a means of contextual and sustainable faith transformation.

Competition in acquiring young talent is increasing, so employer branding strategies  are an important element for organizations in attracting the interest of generation Z. As digital natives, generation Z has different characteristics and expectations, including the need for career development, work-life balance, organizational reputation, and an inclusive work culture (Smith, 2022). In the midst of global competition and the increasingly dominant use of digital technology in the job search process, companies are required to build an authentic and relevant employer image in order to increase the attractiveness of their talents. Previous research has shown that employer branding has a significant effect on the interest in applying for jobs for generation Z, either directly or through mediating factors such as organizational reputation and person-organization fit (Backhaus & Tikoo, 2004; Jiang & Iles, 2024). Based on this phenomenon, this study aims to analyze the influence of employer branding on the interest in applying for jobs of Generation Z and examine the role of organizational reputation and person organization fit as a mediation variable. The study used a quantitative approach with a survey method of Generation Z respondents who were looking for a job, then analyzed using multiple regression and bootstrapping mediation test. The results of the study show that employer branding has a positive and significant effect on the interest in applying for jobs for generation Z, and this influence is stronger when the reputation of the organization and the person-organization fit plays the role of mediator. These findings affirm the importance for organizations to build a positive image, provide an inclusive work culture, and highlight the value match between companies and applicants in order to be able to compete in the fight for young talent in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) are a vital pillar of the Indonesian economy, contributing 61% to GDP and employing 97% of the workforce. Despite their importance, MSMEs face a high failure rate of 78–80%, with financial management problems accounting for 82% of failures. This study aims to analyze and prove the influence of risk management on the success of entrepreneurial efforts in MSMEs, while also measuring its contribution in explaining variations in business success. Using a quantitative approach with a survey method, the research involved 100 purposively selected respondents who met criteria of operating for at least two years and employing at least one worker. Data analysis included validity and reliability tests, classical assumption tests, simple linear regression, t-test, and coefficient of determination (R²). Results confirmed that all instruments were valid and reliable, with data meeting normality and heteroscedasticity assumptions. Regression analysis produced the equation Y = 5.428 + 0.724X, showing that risk management positively influences business success. The t-test confirmed significance, while R² = 0.403 indicated that risk management explains 40.3% of success variation. The findings conclude that effective risk management significantly enhances MSME sustainability and entrepreneurial success.

The game industry in Indonesia has shown significant growth in recent years, along with the increasing public interest in high-quality video games. AAA (triple-A) games such as Grand Theft Auto VI (GTA VI) rely heavily on trailers as their primary promotional tool to introduce the game’s atmosphere, visual quality, and complex storytelling. GTA is widely recognized as a pioneer in realistic visuals, deep narratives, and social criticism delivered through iconic storytelling, making it highly appealing to potential consumers. This study aims to examine the influence of visual narrative in the GTA VI trailer on consumers’ purchase intention within the Indonesian GTA V Roleplay Facebook community. The theoretical framework is based on Marketing Communication Theory, Visual Narrative Theory with the dimensions of clarity, realism, dynamism, and continuity, as well as Purchase Intention Theory consisting of transactional, referential, preferential, and exploratory intentions. A quantitative approach was employed using a survey method, with questionnaires as the data collection instrument. The sample was selected using simple random sampling and calculated using the Slovin formula with a 5% margin of error, resulting in 92 respondents. The results indicate that the visual narrative variable achieved the highest mean score in the realism dimension (3.29), while purchase intention recorded the highest mean score in the transactional intention dimension (3.79). Simple linear regression analysis reveals that visual narrative has a significant influence on purchase intention, with a correlation coefficient (R) of 0.918. The coefficient of determination (R²) of 0.843 indicates that 84.3% of purchase intention is influenced by visual narrative, while the remaining 15.7% is affected by other factors beyond this study.

Health workers contribute up to 80% to the success of health development. For this reason, effective employee performance management is needed according to service performance for communicable and non-communicable diseases. The aim of this research is to analyze the factors that influence the performance of nurses in health services for non-communicable diseases and infectious diseases at the UPT Puskesmas Kuala, Kuala District, Langkat Regency.The research design used was an analytical survey with a cross sectional approach. The population of this study were all 31 nurses with a sample using a total sampling technique of 31 people. The data analysis used is the binary logistic regression test.The research results show that ability has a sig-p value of 0.025, attitude sig-p 0.014, learning sig-p 0.036, motivation sig-p 0.022, leadership sig-p 0.031 and work environment sig-p 0.048, which means it has an influence on nurse performance , while age sig-p 1.000 and perception sig-p 0.496 have no influence on nurse performance. Attitude is the dominant factor with an OR value of 28.446. In conclusion, ability, attitude, learning, motivation, leadership, and work environment influence nurse performance, while age and perception have no effect. Attitude is the most dominant factor influencing nurse performance.

This study examines community capacity building for flood mitigation in flood-prone regions of Central Kalimantan through disaster education, technical training, and the construction of an amphibious house prototype. Using a community-based disaster risk reduction (CBDRR) framework, the program integrates participatory training, field surveys, and adaptive structural innovation. Findings indicate a 40% increase in community knowledge based on  Community Empowerment Level Analysis results, active engagement of 35 participants in disaster education, and significant improvement in technical skills among 22 trainees involved in amphibious foundation construction. The prototype achieved 100% completion within four effective working days, demonstrating the feasibility of amphibious technology using locally available materials. Strengthening youth organization structures further enhances community readiness and institutional resilience. Overall, the integration of participatory learning and adaptive technology effectively builds community self-efficacy and disaster preparedness in flood-prone environments.

This study examines the effectiveness of problem-solving skills in enhancing decision-making processes among teachers at State Junior High Schools in Jambi Province. The research was motivated by the increasing demands placed on educators to make timely, accurate, and contextually appropriate decisions in academic, administrative, and student-related matters. A quantitative approach was employed using a survey method, involving teachers from several public junior high schools across the province. Data were collected through validated questionnaires measuring levels of problem-solving competence and decision-making quality. The results indicate a significant positive relationship between problem-solving skills and decision-making effectiveness. Teachers with higher levels of analytical thinking, alternative evaluation, and solution implementation were found to make decisions more systematically, responsively, and with greater accuracy. Moreover, the findings reveal that problem-solving skills contribute not only to improving daily pedagogical decisions but also to enhancing school governance and conflict resolution. This research highlights the importance of continuous professional development programs aimed at strengthening teachers’ cognitive and strategic abilities. The study concludes that integrating structured problem-solving training into teacher development initiatives can substantially improve decision-making quality in junior high schools, ultimately supporting better educational outcomes in Jambi Province.

This study aims to analyze the influence of Innovative Work Behaviour, Upskilling, and Work Ethic on the Health Workers Performance with Intention to Stay as an intervening variable at RSUD Sumberrejo. The background of this research stems from challenges in improving service quality, high workload, and the need to strengthen competency and retention among health workers. The study employs a quantitative approach using a survey method through the distribution of questionnaires, with data analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through SmartPLS version 4.0. The population consists of 216 employees, and the sampling technique used is non-probability sampling, resulting in 140 respondents. The findings reveal that Innovative Work Behaviour, Work Ethic, and Intention to Stay have a significant positive effect on the performance of health workers. In addition, Innovative Work Behaviour and Work Ethic significantly influence Intention to Stay. However, Upskilling shows a positive but non-significant effect on both Intention to Stay and Performance, indicating that skill enhancement requires managerial support and motivation to contribute effectively to employee performance. Intention to Stay serves as a mediating variable in several relationships among the constructs. Strengthening innovative behaviour, work ethic, and competency development, accompanied by appropriate retention strategies, is essential for improving the performance of health workers in regional hospitals. Future studies are recommended to develop the research model by incorporating additional variables that may have stronger effects on Intention to Stay and Performance. Keywords: Innovative Work Behaviour; Upskilling, Work Ethic; Intention to Stay; Health Workers Performance

This study aims to describe the implementation of the Segmenting, Targeting, and Positioning (STP) concept in Apple Inc.’s marketing strategy and to assess students’ perceptions as young consumers of Apple products. A descriptive qualitative approach was applied through a literature review supported by an online survey involving 30 students who use Apple products. Data were analyzed descriptively to relate Apple’s STP strategy to respondent preferences and satisfaction levels. The results indicate that Apple applies multidimensional market segmentation encompassing demographic, psychographic, and behavioral aspects, targeting premium consumers, creative professionals, and urban youth. The targeting strategy emphasizes product quality, design, and symbolic value, while positioning is established as a premium brand supported by an integrated product ecosystem. Survey findings show that ease of access is the most prioritized factor among respondents (40%), followed by information completeness (33%). The overall satisfaction level is categorized as moderate, with a mean score of 3.67. These findings suggest that Apple’s STP strategy has been effective in strengthening brand image among students; however, improvements are still needed, particularly in information delivery and service accessibility. This study is expected to provide practical insights for businesses and educational institutions in developing marketing strategies aligned with young consumer characteristics.

Digital transformation and advances in artificial intelligence (AI) have fundamentally changed the demands of the workplace, creating a gap between graduate competencies and industry needs. This study aims to evaluate the effectiveness of AI Agent-based career adaptability psychoeducation as a community empowerment strategy to improve the work readiness of high school/vocational school and university graduates. The study design used a descriptive-interventional approach with 27 participants who participated in a four-week online training. Data were collected through a pre-post survey using the Career Adapt-Abilities Scale (CAAS) and qualitative observations during the training. The results of the Wilcoxon Signed-Rank test showed a significant increase in career adaptability scores (Z = –4.543, p < .001), with all participants experiencing increased career adaptability. Observations showed that participants became more confident, reflective, and proactive in designing their career directions after interacting with the AI ​​Agent. These findings indicate that psychoeducational interventions integrated with intelligent technology can strengthen the adaptive capacity and work readiness of the younger generation. Theoretically, this study expands the application of the career adaptability concept in the context of AI-based learning; In practice, the results provide a relevant community empowerment model for educational and employment institutions in the era of digital disruption.

This study examines the role of social media, particularly Twitter, as a digital da’wah medium that is fast, interactive, and easily accessible to users. However, the extent to which the use of Twitter can enhance communication confidence among students still requires empirical validation. The focus of this research is to evaluate the effectiveness of Twitter use in influencing students’ communication abilities, especially in delivering da’wah messages. The purpose of this study is to analyze the effect of Twitter usage on the communication confidence of students from the 2020 cohort. A quantitative approach was employed using a survey method. Data were collected through a structured, scale-based questionnaire, in accordance with the positivistic research paradigm that emphasizes objective and measurable hypothesis testing. The research population consisted of 62 students, from which 38 respondents were selected using proportionate stratified random sampling to ensure representation across all population strata. The findings reveal that the use of Twitter has a significant effect on the communication confidence of KPI IAI Al-Azis students from the 2020 cohort in delivering da’wah messages. Regression analysis results show a significance value of 0.050 < 0.05, with a Pearson correlation coefficient of 0.614, indicating a strong relationship. These results suggest that the more frequently students engage with Twitter, the greater their confidence in expressing and disseminating da’wah messages through various digital formats such as text, images, and videos. Twitter thus provides an expressive platform that fosters interaction, encourages participation, and strengthens students’ digital da’wah communication skills.

Generation Z students face increasingly complex academic challenges within the competitive higher education ecosystem. The pressure to maintain academic performance, social expectations, and intense digital exposure contribute to rising mental health issues such as stress, anxiety, and burnout. This study aims to analyze the relationship between academic pressure and the psychological condition of Gen Z students using a quantitative-descriptive approach through an online survey. The research instrument adapted the Academic Stress Scale (ASS) and the Depression Anxiety Stress Scale (DASS-21). The results show that the majority of respondents experience significant academic pressure, which correlates positively with symptoms of stress and anxiety. These findings highlight the importance of educational system reform that not only emphasizes academic performance but also supports students' mental well-being. Higher education institutions are expected to provide safe spaces, reliable counseling services, and more empathetic teaching approaches in response to the mental health issues facing this generation.

Digital transformation and advances in artificial intelligence (AI) have fundamentally changed the demands of the workplace, creating a gap between graduate competencies and industry needs. This study aims to evaluate the effectiveness of AI Agent-based career adaptability psychoeducation as a community empowerment strategy to improve the work readiness of high school/vocational school and university graduates. The study design used a descriptive-interventional approach with 27 participants who participated in a four-week online training. Data were collected through a pre-post survey using the Career Adapt-Abilities Scale (CAAS) and qualitative observations during the training. The results of the Wilcoxon Signed-Rank test showed a significant increase in career adaptability scores (Z = –4.543, p < .001), with all participants experiencing increased career adaptability. Observations showed that participants became more confident, reflective, and proactive in designing their career directions after interacting with the AI ​​Agent. These findings indicate that psychoeducational interventions integrated with intelligent technology can strengthen the adaptive capacity and work readiness of the younger generation. Theoretically, this study expands the application of the career adaptability concept in the context of AI-based learning; In practice, the results provide a relevant community empowerment model for educational and employment institutions in the era of digital disruption.