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Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

A will is a legal instrument that enables an individual to determine the distribution of their assets after death. One type recognized in the Indonesian Civil Code (KUHPerdata) is the closed will (testament olograph), written or signed confidentially by the testator and submitted to a notary before four witnesses. This form of will emphasizes secrecy and the protection of the testator’s final intentions, requiring a clear legal framework to ensure its validity and lawful execution. Within this framework, the Balai Harta Peninggalan, or Heritage Hall, functions as a state institution responsible for receiving, safeguarding, unsealing, and executing closed wills after the testator’s death. The institution’s role ensures that the process is orderly, transparent, and legally compliant. This study examines the procedural mechanism for administering closed wills by the Balai Harta Peninggalan, covering the stages from unsealing to execution in accordance with statutory provisions. Using a normative juridical method with statutory and conceptual approaches, the research analyzes the Civil Code, implementing regulations, and legal literature. The findings show that the execution of closed wills under Balai Harta Peeninggalan’s authority is well regulated under Indonesian law and plays a key role in ensuring legal certainty and protecting heirs’ rights. However, administrative obstacles and low public awareness remain significant challenges.

This study examines the epistemology of monotheism from the perspective of Syed Muhammad Naquib al-Attas as outlined in his book Islam and Secularism. The main focus of this study is the unity of revelation and reason, monotheism as a basic principle of science, the rejection of secular epistemology, and the ultimate goal of science, which in this context is ma'rifatullah (knowing God). This study uses a library method with a qualitative-descriptive approach and text analysis (content analysis), focusing on Chapters III and V in al-Attas's book, as well as relevant supporting literature on the epistemology of monotheism and the Islamization of science. The results show that the epistemology of monotheism according to al-Attas emphasizes the importance of integration between reason, revelation, and spiritual experience. In this view, science is not only intellectual, but also moral and spiritual. This integration forms a holistic framework of science, which not only functions to develop human morals and character, but also as a means to know and serve God. Thus, the epistemology of monotheism provides a strong foundation for the development of Islamic science, while strengthening the identity of Islamic science in facing the challenges of modernity.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

Recurrent aphthous stomatitis (RAS) is a common inflammatory condition of the oral mucosa characterized by round or oval ulcers with well-defined reddish borders and a shallow base covered by a grayish or yellowish fibrinous pseudomembrane. RAS is generally classified into three clinical types—minor, major, and herpetiform based on the size, number, and duration of the lesions. Several factors contribute to its occurrence, including bacterial infections such as Streptococcus sanguis, immune system dysfunctions, and nutritional deficiencies involving iron, vitamin B12, and folic acid. Other potential triggers include local trauma, hormonal or endocrine imbalances, psychological stress, and allergic reactions. Among these, anemia due to deficiencies in iron, folate, or vitamin B12 is considered an important etiopathogenic factor, although its exact role has not been fully clarified. The management of RAS primarily focuses on symptom relief, promoting faster ulcer healing, and preventing recurrence through both topical and systemic approaches. Effective treatment often includes improving nutritional intake, maintaining oral hygiene, and addressing underlying systemic or psychological conditions. Understanding the multifactorial causes of RAS is crucial in developing comprehensive strategies for prevention and long-term management of this recurrent oral lesion.

This study examines the denotative and connotative meanings in Mahmoud Darwish's poem "Fakkir Bighairik" using a semantic approach. Language as a sign system has a primary function in conveying meaning, and poetry is the medium of linguistic expression richest in such meaning. Darwish's poem, through dense diction, depicts empathy, humanity, and the struggle of the Palestinian people by inviting readers to "think of the other." This study uses a descriptive-qualitative method with library techniques, where data is taken from the text of Fakkir Bighairik's poem and analyzed based on the theory of denotative and connotative meaning. The results show that the denotative meaning in this poem conveys a direct and straightforward message, while the connotative meaning provides emotional, social, and moral depth that strengthens the humanitarian message. The combination of these two meanings creates a poetic effect that awakens readers' awareness of solidarity and universal human values. In addition, this poem also invites readers to reflect on their role in the humanitarian struggle and reminds them of the importance of fighting for human rights amidst conflict.

This study examines the denotative and connotative meanings in Mahmoud Darwish's poem "Fakkir Bighairik" using a semantic approach. Language as a sign system has a primary function in conveying meaning, and poetry is the medium of linguistic expression richest in such meaning. Darwish's poem, through dense diction, depicts empathy, humanity, and the struggle of the Palestinian people by inviting readers to "think of the other." This study uses a descriptive-qualitative method with library techniques, where data is taken from the text of Fakkir Bighairik's poem and analyzed based on the theory of denotative and connotative meaning. The results show that the denotative meaning in this poem conveys a direct and straightforward message, while the connotative meaning provides emotional, social, and moral depth that strengthens the humanitarian message. The combination of these two meanings creates a poetic effect that awakens readers' awareness of solidarity and universal human values. In addition, this poem also invites readers to reflect on their role in the humanitarian struggle and reminds them of the importance of fighting for human rights amidst conflict.

This study maps the regulatory landscape of financial technology (fintech), focusing on cryptocurrency regulation at both global and Indonesian levels. Cryptocurrency, one of the fastest-growing fintech instruments, functions as a virtual currency secured by cryptography. Despite lacking physical form, it is widely used for investment, transactions, and speculation, with trust supported by blockchain’s transparency and immutability. However, regulatory frameworks remain fragmented across countries. The research applies a bibliometric approach, using Bibliometrix (R Studio) for descriptive analysis and VosViewer for keyword network visualization. Data were retrieved from Scopus with the keywords “cryptocurrency regulation” and “fintech regulation,” covering 2016–2025. Findings reveal 1,178 documents from 484 sources, contributed by 4,693 authors, with an average of 7.43 authors per document and an international collaboration rate of 24.79%. The annual growth rate reaches 44.31%, with an average of 14.01 citations per document. Keyword analysis identifies four main clusters: financial regulation, green finance and sustainability, decentralized finance (DeFi), and blockchain cybersecurity. This study provides a knowledge map of regulatory evolution from conventional finance to blockchain-based fintech, offering insights for academics, regulators, and industry to balance innovation, consumer protection, and financial stability.

Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

This study aims to analyze the perceptions of Generation Z members of the Toba Batak ethnic group in Pegagan Julu VI Village, Sumbul District, Dairi Regency, regarding the symbolic meaning of the tradition of giving manuk naniatur (a traditional gift) and the shifting meaning or function of this tradition according to Generation Z. The method used was qualitative with a descriptive approach. Data were collected through observation, interviews, and documentation. The results indicate that the tradition of giving manuk naniatur is still routinely practiced and has become a local custom. Most Generation Z members value this tradition as an important part of their cultural identity and ancestral heritage, although not all understand its symbols deeply. This tradition is seen as an expression of love and gratitude to God, as well as a sign of blessing, hope, encouragement, and strength for children or families who have migrated. However, there has been a shift in meaning in Generation Z's perspective, from the tradition previously seen as a symbol of respect and spiritual bonding to now being seen more as a cultural identity and shared values ​​that must be maintained. This study illustrates the dynamics of traditional cultural preservation and adaptation to the changing times among the younger generation of the Toba Batak ethnic group.

This study aims to determine the role of public relations in the socialization of the functions and duties of the high state institution, DPD RI, and to identify the obstacles faced by public relations in this process. This research also examines the use of media and facilities for socializing the tagline "From the Regions for Indonesia" on the 16th anniversary of the DPD RI. Using a qualitative approach with a case study method, the findings show that public relations plays six key roles: 1) Communicator, bridging two-way communication between the government and the community; 2) Facilitator, absorbing community aspirations and acting as a liaison with policymakers; 3) Disseminator, disseminating information on government policies and activities to both internal and external audiences; 4) Catalyst, influencing public opinion to align with government policies; 5) Counselor, Advisor, and Interpreter, providing advice, translating government policies, and building public trust; and 6) Prescriber, serving as a strategic advisor to leaders in decision-making.

This study aims to determine the representation of the father's role as a single parent in the short film "Mana Janji Ayah." The study used a qualitative method with Roland Barthes's semiotic analysis focusing on three layers of meaning: denotation, connotation, and myth. The analysis was conducted on scenes depicting the father's role, including as protector, patient, breadwinner, caretaker, and bringer of happiness to children. The results show that the representation of fathers is not limited to financial functions but also encompasses emotional and moral roles, such as affection, responsibility, and sacrifice in raising children. The film depicts a single father who works as a bajaj driver to support his children after the death of his wife, despite often facing economic constraints and environmental stigma. This representation is conveyed through visual and audio cues that reinforce the message of a father's struggle and sincerity. This study confirms that film can be a medium that reflects social reality, particularly the complexity of the role of single fathers, which is often overlooked in society.

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

The film Home Sweet Loan depicts the reality of the lives of young people who face economic and psychological pressures due to the double burden of family. The character of Kaluna represents the sandwich generation, a generation that must meet the needs of both generations, parents and the nuclear family. This study aims to analyze the meaning of denotation, connotation, and myth in this film, as well as how the representation of the sandwich generation is formed through narrative and visual symbols. The approach used is Roland Barthes' semiotic analysis, which divides meaning into three levels: denotative, connotative, and myth. Data were obtained through observation of the film, visual documentation and dialogue, and interviews with semiotics experts and film practitioners. The results show that the film Home Sweet Loan presents a layered meaning that reflects the dilemma of the sandwich generation, especially young women. The representation of the sandwich generation is formed through symbols and narratives that highlight the conflict between personal interests and responsibilities to the family. This film not only reflects reality but also functions as an ideological medium that shapes society's perspective on the role of the younger generation in the modern family. Through the character of Kaluna, the film depicts the pressures experienced by individuals in this position, including the challenge of maintaining a balance between personal ambition and obligations to the family. Thus, this film conveys a message about the importance of balancing personal interests and social demands within the family.

Knee osteoarthritis is one of the most prevalent musculoskeletal disorders in the elderly, characterized by progressive degeneration of articular cartilage, chronic pain, joint stiffness, and reduced functional capacity. In Indonesia, the prevalence of knee osteoarthritis is notably high, affecting over 30% of individuals aged above 60 years. This condition leads to significant health burdens, impaired quality of life, and increased economic costs. Non-pharmacological management strategies such as hydrotherapy and quadriceps exercise are widely recommended to relieve pain and improve joint function. Hydrotherapy utilizes the physical properties of water including buoyancy, hydrostatic pressure, viscosity, and warmth to reduce joint loading, enhance circulation, and promote relaxation. Quadriceps exercise, on the other hand, focuses on strengthening the quadriceps muscle to stabilize the knee joint, thereby reducing pain and improving functionality. The combination of these two interventions is expected to provide greater benefits than a single modality. Research Design: This study employed a quasi-experimental design with a one-group pre-post test approach on 12 elderly respondents with knee osteoarthritis at OSF Magdalena Daemen BSB Convent. Pain was measured using the Visual Analogue Scale (VAS) before and after the intervention, which consisted of hydrotherapy and quadriceps exercise administered twice a week for four weeks. Results: The findings showed a decrease in the mean pain score from 4.42 to 3.08, with the Wilcoxon test yielding p = 0.001 (p < 0.05), indicating a significant difference in pain levels before and after the intervention. Conclusion: The combination of hydrotherapy and quadriceps exercise is effective in reducing pain in patients with knee osteoarthritis.

This study aims to assess the effectiveness of the Discovery Learning model that utilizes the surrounding environment in improving the learning outcomes of Biology Science on plant material and its functions in grade 3 students of MI Al Barokah Jember. This approach refers to David A. Kolb's experiential learning theory and Jean Piaget and Lev Vygotsky's constructivism theory, which emphasizes the importance of active student involvement through real-life experiences and social interactions. This study uses a Classroom Action Research (CAR) model with four stages: planning, implementation, observation, and reflection. The research subjects were 24 students, with data obtained through observation, learning outcome tests (pre-test and post-test), and reflective interviews. Data analysis was carried out using quantitative and qualitative descriptive methods. The results showed a significant increase in students' conceptual understanding, with an average pre-test score of 60 increasing to 82 in the post-test, and 83% of students showed improved learning outcomes. Student activity also increased, with more students actively involved in observations, discussions, and presentations. As many as 80–85% of students were able to explain the functions of plant parts based on direct observation. Students responded positively to this lesson, but there were limitations in the variety of plants and the timeframe. It is recommended to reinforce initial understanding with visual aids and allow more time for group discussions.

This study aims to analyze the errors made by eleventh-grade students of SMA Swasta Eria in solving word problems related to quadratic equations and quadratic function graphs using Newman’s error taxonomy. The research employed a descriptive qualitative method involving 25 students who were given essay-type tests to measure both conceptual understanding and problem-solving skills. Data were collected from students’ written answers and analyzed according to Newman’s stages, which include reading, comprehension, transformation, process skills, and encoding. The findings reveal that errors occurred across all stages, with transformation errors and encoding errors being the most dominant. These mistakes generally stemmed from students’ inability to extract key information into correct mathematical models, inaccuracies in arithmetic operations, and insufficient understanding of fundamental quadratic concepts and their graphical representations. The results highlight the importance of instructional approaches that emphasize conceptual understanding, varied practice problems, and proper mathematical notation. Regular application of Newman’s error analysis is expected to help teachers provide more targeted feedback and improve students’ problem-solving abilities.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

Mathematics learning plays an essential role in developing students’ logical, systematic, and analytical thinking skills. One of the higher-order thinking abilities that serves as a main focus in mathematics education is mathematical reasoning. This ability is closely related to the process of mathematical proof, which functions to justify the truth of a statement logically. This study aims to examine the relationship between the understanding of proof concepts and the development of mathematical reasoning among junior high school students through a library research approach. Data were obtained from various sources such as textbooks, journal articles, research findings, and relevant educational documents. The analysis was conducted using the content analysis method to review both conceptual and empirical findings from the literature. The results indicate that understanding the concept of proof not only helps students comprehend the logical structure of mathematics but also contributes to the development of deductive and reflective reasoning skills. Engaging in proof activities enables students to shift from merely imitative reasoning toward independent logical construction (creative reasoning). However, teaching proof at the junior high school level still faces several challenges, such as students’ limited understanding of basic logic, time constraints, and the lack of teacher training in teaching proof effectively. Therefore, learning strategies that emphasize students’ thought processes, provide opportunities for exploration, and integrate proof activities into meaningful learning contexts are needed.