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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.

The accelerated interaction between the traditional and digital media has radically changed the power structures of political communication and media in the Global South. Objective: This study aims to explore the impact of media technology convergence and political power in Bangladesh, focusing on the interaction between traditional media and social media within the context of a political system characterized by electoral authoritarianism, media monopoly, and state surveillance of cyberspace. The study is important as it reveals how the power structures of political communication are changing in the Global South, particularly in Bangladesh. Methodology: The research employs a qualitative approach, relying on secondary literature analysis, policy analysis, and empirical findings from recent studies. The approach is grounded in media convergence theories, political economy of communication, hybrid media systems, and platform power to analyze the interaction between political actors, media organizations, and digital platforms in shaping and governing political narratives. Findings: The study identifies four key dynamics: platformization of traditional media, reconfiguration of agenda-setting power, strategic utilization of social platforms by political elites, and the increase in surveillance, censorship, and self-censorship in digital spaces. The primary finding shows that while media convergence was expected to democratize political communication, in Bangladesh, it has instead resulted in an asymmetric distribution of power that favors political and corporate elites, restricting freedom of journalism and civil expression. Implications: The findings of this research have implications for media governance and democratic accountability. The study suggests the need for better media governance to ensure democratic accountability and freedom of expression, offering a Global South perspective on convergent media power. Originality: This research makes an original contribution to the field of media and communication studies by highlighting how media convergence in the Global South exacerbates power imbalances and limits freedom. Focusing on Bangladesh, the study offers a unique perspective compared to previous research, which has predominantly focused on Western contexts.

Access to healthcare services is a crucial determinant in improving community health, particularly in rural areas that face geographic and social challenges. This study aims to describe the accessibility and utilization of healthcare services among residents of Desa Sama Subur, Kecamatan Motui, Kabupaten Konawe Utara. A descriptive quantitative design was employed, with the population comprising all active household heads in the village. A total of 45 household heads were selected using total sampling. Data were collected through face-to-face interviews using structured questionnaires during the 2025 Field Learning Experience (Pengalaman Belajar Lapangan, PBL). Descriptive analysis was conducted and results were presented in frequency distributions and percentages.The findings indicate that the majority of respondents possess health insurance (88.9%); however, the utilization of healthcare facilities remains suboptimal, with only 48.9% having ever accessed services. Perceptions of healthcare accessibility varied, with 51.1% considering it easy and 46.7% reporting difficulty. Motorcycles were the most commonly used mode of transportation (77.8%), and community health centers (Puskesmas) were the most frequently utilized facilities (60.0%). Regarding service satisfaction, nursing staff behavior received the highest satisfaction rating (28.9%), while waiting time remained the main concern. In conclusion, healthcare access in rural communities is multidimensional, influenced not only by health insurance ownership but also by geographic factors, transportation availability, and service experience. Enhancing the utilization of healthcare services requires strengthening primary care and improving physical access to healthcare facilities.

This study examines the utilization of social media in improving the competitiveness of cassava chips and lidah manis SMEs in Pematang Serai Village, Tanjung Pura District, Langkat Regency, North Sumatra Province. The rapid development of information technology has encouraged SMEs to shift from conventional marketing methods to more effective and efficient digital marketing practices. This research employs a descriptive qualitative approach, with data collected through field observations, in-depth interviews, and documentation involving SME actors. The results indicate that the use of social media platforms such as WhatsApp, Facebook, and Instagram is able to expand market reach, increase product visibility, and strengthen relationships between business owners and consumers. Attractive promotional content, consistency in posting, and responsive communication are proven to influence consumer buying interest and trust. However, SMEs still face challenges, including limited digital literacy, time management constraints, and the lack of structured marketing strategies. Therefore, continuous training and assistance are needed so that SMEs can optimize the use of social media more effectively. This study is expected to serve as a reference for the development of digital-based SMEs in rural areas.

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

The development of digital technology has driven the transformation of financial services, including in Islamic microfinance institutions. One form of innovation is the implementation of mobile banking services, which aims to improve transaction efficiency and digital financial literacy among the public. This study aims to analyze customer perceptions of the Mobile UGT service program at BMT UGT Nusantara Labang Branch and its role in improving digital financial literacy among the public. This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews, observations, and documentation of five active customers who have used the Mobile UGT service. The results show that customers generally have a positive perception of the Mobile UGT service. The application is considered easy to use, practical, and able to facilitate various financial transactions such as checking balances, transferring funds, and making payments, without having to come directly to the BMT office. In addition to increasing transaction efficiency, the use of Mobile UGT also contributes to improving customers' digital financial literacy, as reflected in their increased understanding of income and expenditure management, budget planning, utilization of digital transaction features, and awareness of data and account security. However, this study also found several obstacles, mainly related to technical disruptions to the application and internet network limitations. Overall, the Mobile UGT service plays an important role in supporting customers' financial independence and digital financial inclusion. This study recommends strengthening technological infrastructure and continuing education programs to optimize the benefits of digital financial services in the BMT environment.

The development of industrial areas has direct implications for surrounding buffer villages, including Plenen Village, which is adjacent to the Batang Integrated Industrial Estate (KITB)/Batang Industropolis Special Economic Zone (SEZ). The main issue identified is the suboptimal utilization of industrial development opportunities to improve local community welfare. This study aims to analyze the synergy between village government and industrial areas in empowering the community of Plenen Village. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, field observations, and document analysis, and were analyzed thematically. The findings indicate that synergy between the village government and industrial area has been established through program coordination, facilitation of local labor absorption, and social support via corporate social responsibility programs. However, such synergy remains partial and has not been institutionally integrated, resulting in limited impact on community empowerment. The study concludes that strengthening collaborative governance and joint planning is essential to ensure that industrial development provides more inclusive and sustainable benefits for buffer village communities.

The COVID-19 pandemic has had a major impact on the sustainability of Micro, Small, and Medium Enterprises (MSMEs), including those in Lapadde Subdistrict, Parepare City. This study aims to identify the recovery strategies implemented by MSME actors during the 2022–2025 period, as well as the factors that support and hinder the recovery process. The research employed a descriptive qualitative method, with the study conducted in Lapadde Subdistrict on December 1, 2025. The sample consisted of five MSME actors selected through purposive sampling. Data were collected through interviews, observations, and documentation, and were then analyzed using data reduction, data presentation, and conclusion drawing techniques. The findings indicate that MSME actors have implemented recovery strategies such as product diversification, utilization of digital media, and cost efficiency, supported by local government programs. The main obstacles include limited capital and low digital literacy. Overall, MSME recovery is progressing positively but still requires continuous assistance and more equitable access to information to ensure sustainability.

This research investigates the development of integrated operational systems connecting terminal and ship operations for docking and berthing time optimization through systematic analysis of historical data. Port efficiency depends critically on minimizing vessel turnaround time, with berth allocation, docking procedures, and cargo operations coordination determining overall port productivity and competitiveness. Through qualitative analysis involving port operators, terminal managers, ship agents, harbor masters, and operations research specialists, this study examines how historical operational data can inform intelligent coordination systems improving berthing efficiency. Results demonstrate that data-driven integration systems incorporating predictive analytics, automated scheduling, and coordinated workflows can reduce average berth turnaround time by 15-30%, improve berth utilization by 20-35%, and decrease operational conflicts by 40-60% through optimized allocation and proactive coordination. Key implementation challenges include data quality and availability, system integration complexity, organizational coordination barriers, and resistance to automated decision support. Findings reveal that historical data-based optimization represents transformative advancement from experience-based scheduling to evidence-driven operational planning supporting port efficiency enhancement, capacity maximization, and service reliability improvement. This research contributes to port operations literature by providing practical frameworks for data-driven berthing optimization applicable to diverse port operational contexts.

The development of Artificial Intelligence (AI) in the 21st century has brought significant transformation to the field of education, including Islamic Religious Education (PAI). One of the most practical implementations of this technology is the chatbot an automated conversational system capable of providing quick and contextual responses to user queries. This study aims to analyze the utilization of AI-based chatbots in addressing Islamic-related questions among students of the Islamic Education Department at IAIN Kerinci. The research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation. The findings reveal that students use chatbots as an initial source of information to understand Islamic concepts such as fiqh, tafsir, and hadith. Chatbots serve as learning aids that promote active learning and enhance students’ digital religious literacy. However, the study also identifies limitations related to the accuracy and validity of the sources used by the system, indicating that students still need verification from lecturers and authoritative Islamic literature. Overall, AI-based chatbots hold great potential to support interactive and contextual Islamic learning, provided their use is guided by academic supervision rooted in Islamic values.

This community service program develops a pilot model of Pancasila Village based on Asta Cita in Paciran Village, Lamongan Regency through the integration of three intervention clusters: (1) national seminar to strengthen Pancasila values ​​and the agenda of “building from the village”, (2) training on downstreaming palm sap as a strengthening of the local economy and entrepreneurship based on village potential, and (3) coastal rehabilitation action through planting sea pine as an environmental adaptation in sandy coastal areas that are vulnerable to wind and erosion. The implementation method uses a participatory and asset-based approach (ABCD) that places residents as the main actors, with a series of activities including socialization, cross-party coordination, training on processing palm sap into value-added products (brown sugar and syrup), seminars with community leaders and academics, planting sea pine, and pre-post evaluation based on knowledge, skills observation, and participant satisfaction. The implementation results show the formation of a cross-generational commitment to make Paciran Village a pilot Pancasila Village, increased community capacity in palm sap processing, and the birth of collective coastal rehabilitation actions. The program also produced sustainability recommendations in the form of routine cross-generational agendas, utilization of village social media for educational content on Pancasila–nira–cemara laut, and the appointment of Pancasila students as environmental sustainability ambassadors in the village.

This study examines the use of digital Qur’an applications at Pondok Pesantren Al-Asy‘ariyyah Kalibeber by focusing on the relationship between technological practicality and the preservation of the printed mushaf. Employing a qualitative method with a descriptive-analytical approach, data were collected through observation, in-depth interviews, and documentation involving pesantren leaders, teachers, active students, and senior students. The findings reveal that the digital Qur’an is accepted as a supporting learning medium due to its practicality and efficiency, particularly for students with sufficient digital literacy. However, the printed mushaf remains the primary reference in Qur’anic learning as a form of respect for its sacred value, the pesantren’s scholarly tradition, and the limited digital literacy among senior students and teachers. This study demonstrates that the utilization of the digital Qur’an in the pesantren context is selective and contextual, serving as a complementary tool rather than a replacement for the mushaf. These findings indicate that pesantren are capable of responding to technological developments in a balanced and tradition-oriented manner.

This study aims to analyze the level of digital readiness and the development of digital promotion strategies at Florina Bouquet MSME as an effort to enhance competitiveness in the digital era. The research background arises from the limited optimi\zation of Instagram features and digital marketing strategies, resulting in low product visibility in the digital market. This study employs a qualitative descriptive approach with data collected through observation, in-depth interviews, and literature review. A scoring analysis was applied to evaluate three main components: digital readiness, digital marketing strategy and implementation, and their impact on competitiveness. The findings indicate that Florina Bouquet demonstrates a relatively high level of digital readiness in terms of infrastructure and basic platform utilization; however, weaknesses remain in strategic planning, content creation, feature optimization, and consistent monitoring. Despite these limitations, the uniqueness of the product and strong market potential contribute positively to competitiveness, especially in differentiation and brand perception. The results highlight the need for more structured, consistent, and data-driven digital promotion strategies to improve marketing effectiveness and expand market reach. This study provides practical implications and strategic recommendations for MSMEs to strengthen their digital marketing performance sustainably.

The axiology of science is a branch of the philosophy of science that examines the values, goals, and orientations of scientific knowledge utilization. This article aims to philosophically analyze the concept of the axiology of science from Western and Islamic perspectives, highlighting their fundamental similarities and differences. This research employs a qualitative method, employing a literature review approach with descriptive-analytical and comparative methods. The results of the study indicate that in the Western philosophical tradition, the axiology of science has developed historically, from the search for the highest good in classical times to the tendency towards value relativism in the modern and postmodern eras, with human rationality as the center of value determination. Meanwhile, the axiology of science in Islam is rooted in monotheism as a metaphysical foundation, with revelation as the primary source of values ​​and reason serving as an interpretive instrument. Despite paradigmatic differences, both traditions affirm that science cannot be separated from moral dimensions and ethical responsibility. This article concludes that dialogue between Western and Islamic axiology is essential for building a scientific paradigm that is not only rational and progressive, but also moral, just, and oriented towards the welfare of humanity.

Waste management has become a critical issue in achieving sustainable development, particularly in urban areas such as Medan City, where the volume of waste continues to increase each year. This study aims to analyze the optimization of economically valuable waste utilization through recycling activities to support the Sustainable Development Goals (SDGs), using a literature-based approach. The method employed is a literature review by collecting, examining, and comparing previous research from national and international journals related to recycling practices, circular economy principles, and urban waste management. The findings indicate that the utilization of economically valuable waste—such as plastic, paper, metal, and organic materials—can generate economic benefits for communities while improving overall waste management efficiency. The reviewed studies also highlight several key factors influencing recycling success, including government policies, the availability of recycling facilities, public awareness, and collaboration with recycling industries. Optimizing waste utilization has been shown to contribute significantly to various SDGs targets, including waste reduction, improved community welfare, and environmental protection. Therefore, strengthening the recycling ecosystem through multi-stakeholder collaboration is essential for Medan City in promoting sustainable urban development.

The development of thematic teaching materials at the elementary school level requires a deep understanding of students’ learning needs to ensure that the presented material is relevant, contextual, and capable of improving learning outcomes. This study aims to analyze the learning needs of elementary school students as a basis for developing effective thematic teaching materials. Literature related to learning needs, teaching material design, integrated thematic approaches, and the characteristics of students’ cognitive development were analyzed comprehensively. The results of the study indicate that students’ learning needs include contextual material, concrete visualizations, collaborative activities, and varied learning media. Challenges include limitations of teachers in conducting needs analysis, suboptimal utilization of technology, and the suitability of material to the local context. This article provides strategic recommendations for designing student-needs-based thematic teaching materials that are adaptive, engaging, and competency-oriented.

Oil palm (Elaeis guineensis Jacq.) is an important plantation commodity that makes a significant contribution to Indonesia's economy. One of the macro nutrients that plays a role in supporting plant growth is potassium (K), which is involved in various physiological processes. The effectiveness of nutrient utilization is not only determined by the amount of fertilizer applied but also influenced by the application method, especially during the early seedling phase. This study aims to examine the growth response of oil palm seedlings to variations in KCl fertilizer doses and different fertilizer application methods during the pre-nursery phase. The experiment was arranged using a Factorial Randomized Block Design (RBD) with two treatment factors, namely KCl fertilizer dose and fertilizer application method, each with three replications. The KCl doses consisted of five levels, while the application methods included watering, broadcasting, and localized application (pocket). The observation data were analyzed using analysis of variance and followed by Duncan Multiple Range Test (DMRT) at a 5% level if there were significant differences. The results of the study showed that there was no interaction between the dose of KCl fertilizer and its application method on all observed oil palm seedling growth parameters.

Public communication in efforts to prevent drug abuse faces increasingly complex challenges in the digital era, particularly in reaching young people who are strongly influenced by social media and the dynamics of their social environment. This study aims to analyze the communication strategies implemented by the National Narcotics Agency (BNN) of Surakarta City in carrying out the Drug Abuse Prevention, Eradication, and Illicit Trafficking Program (P4GN) oriented toward the younger generation. The study employs a descriptive qualitative approach, with data collected through in-depth interviews with public relations staff of BNN Surakarta City, as well as a review of program documents and communication materials. The data were analyzed using content analysis and validated through source and method triangulation. The findings indicate that BNN’s communication strategies include audience segmentation based on age and educational level, the utilization of digital media such as Instagram and TikTok, and collaboration with local public figures, micro-influencers, and youth communities. Peer-based and participatory communication approaches are considered more effective than one-way, purely informative communication patterns. Nevertheless, limitations in human resources and budget, along with the rapid flow of digital information, remain the main challenges in program implementation. This study emphasizes the importance of persuasive, adaptive, and contextual communication strategies to enhance the effectiveness of P4GN campaigns among the younger generation.

Procurement of Government Goods / Services is a government spending mechanism that plays an important role in the utilization of state budget. Construction services are sectors that play an important role in Indonesia's development. Through this sector, the physical progress of development can be seen directly. In practice in general the implementation of procurement of goods / services Government construction often occurs problems, among other things, violations of both the Procurement Procurement procedure and the infringement that are detrimental to the State or the criminal act of corruption perpetrated by the organization of procurement of goods / services Construction. The purpose of this study is to determine the legal arrangements for the procurement of goods / services of construction after Perpres No. 4 Tahun 2015 and To know how the implementation of the application of criminal law of corruption in the field of goods / construction services on the decision No. 42/Pid.sus-TPK/2019/PN.KPG. This research is a normative research using primary data and secondary data. The data were collected through interview method and literature study which then analyzed qualitatively and presented descriptively. Based on the results of research has been done, the authors concluded that (1) has been arranged various legal instruments related to the implementation of procurement of goods / government construction services starting from the Act up to the Presidential Decree as a technical arrangement; and (2) the application of criminal law of corruption to the decision No. 42Pid.sus TPK/2019/PN.KPG has been in accordance with the provisions the provisions of the Act constitution. 20 year 2001 jo constutition No 31 Tahun 1999 about Eradiction Criminal Act of Corruption.

The number of housing units with the handover of residential Prasarana, Sarana, dan Utilitas (PSU) by developers in Sidoarjo Regency is inversely proportional. As of 2023, there were 535 housing units, and 25 Surat Keterangan Rencana Kota (SKRK) were issued in 2024, whereas the number of Berita Acara Serah Terima (BAST) for the handover of residential PSU until September 2025 was only 128. However, the handover of residential PSU to the Regional Government is a mandatory obligation for every developer. This research focuses on the implementation of Sidoarjo Regent Regulation Number 53 of 2024 concerning Procedures for the Handover and Utilization of Residential PSU. The purpose of this research is to examine the extent of implementation of this regulation. This study uses a qualitative method with a case study approach. The results show that the implementation of Sidoarjo Regent Regulation Number 53 of 2024 has been running well, with a focus on improving Human Resources and inter-agency communication.