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This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study aims to determine and analyze the Quality of Public Services in Making Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Viewed from the aspects: (1) Tangible (Physical Evidence), (2) Reliability (Reliability), (3) Responsiveness (Responsiveness), (4) Assurance (Guarantee), (5) Empathy (Empathy). This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in general the quality of public services in making birth certificates at the Population and Civil Registration Office of Gorontalo City has been running well, although there are still some obstacles. In the Tangible dimension, the infrastructure is adequate but still needs to be updated on technological devices. In the Reliability dimension, the service has followed the established procedures and completion times, although sometimes hampered by system disruptions. The Responsiveness dimension shows that employees are quite responsive in responding to community needs, but need to increase effectiveness when queues are high. In the Assurance dimension, employees are competent and maintain data security, supported by technical training in population administration management. Meanwhile, in the Empathy dimension, employees are friendly and caring, although individual attention to the public is reduced during peak hours.

This study analyzes the quality control of lamb rendang products at CV. Mitra Tani Farm using three Statistical Quality Control (SQC) tools: the checksheet, Pareto diagram, and Fishbone diagram. The research was conducted to identify major product defects and their root causes in the canned lamb rendang production process. A descriptive quantitative method was applied through direct observation, interviews, and documentation. Data were collected using a checksheet to record defect types and frequencies, then analyzed with Pareto and Fishbone diagrams to determine dominant issues and underlying factors. The results showed that labeling errors were the most frequent defect, followed by inaccurate sterilization and machine overload. These problems were mainly caused by limited operator skills, non-standardized procedures, and inadequate machine performance. The findings indicate that improving operator training, refining standard procedures, and maintaining equipment are essential to enhance product quality and consistency.  

Anxiety is an emotional response that children often experience when facing medical procedures, including circumcision. Unresolved anxiety can have a negative impact, such as increasing pain, disrupting the process of action, and causing trauma. Non-pharmacological efforts such as audiovisual administration and puzzle game therapy can be used to reduce anxiety. This study aims to analyze the difference in anxiety levels in pre-circumcision children between audiovisual giving and puzzle games at Pondok Khitan, Bancang Village, Tahulu Village. Research design using quantitative with post test design only design. The research population is pre-circumcision children at Pondok Khitan, Bancang Hamlet, Tahulu Village with a sample of 40 respondents taken with the purposive sampling technique. Consists of 20 children of the Audiovisual group and 20 children of the Puzzle Game Group. The research instrument is in the form of a child anxiety questionnaire. The research results were analyzed using the Mann-Whitney test with a significance level of α = <0,05 with an Asymp value. Sig. (2-tailed) = 0.029 < 0.05. the mean rank value of the Audiovisual group of 24.23 and the Puzzle Game group of 16.77 shows that the Puzzle Game is more effective in minimizing anxiety in pre-circumcision children which means H1 is accepted. The discovery of meaningful differences between Audiovisual and Puzzle Games towards anxiety so that the technique can be used as an interactive educational medium.

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.  

The management of Material Safety Data Sheets (MSDS) at PT Phapros Tbk still faces obstacles in the form of difficult document access, numerous files scattered across several folders, and MSDS presented in English that is difficult for workers to understand. This condition has the potential to hinder understanding of chemical safety information in the work environment. This activity aims to develop a digital innovation in the form of the QR-Safe system to facilitate access and improve workers' understanding of basic MSDS information. The implementation methods include identifying problems through observation and interviews, developing a simplified MSDS summary template consisting of five main sections, creating QR codes for each chemical, and socializing the use of this innovation to employees. The results of the activity show that QR-Safe and the MSDS summary are able to speed up document searches, present safety information more concisely, and make it easier for workers to understand hazard identification, handling procedures, and the use of personal protective equipment. This innovation also contributes to improving the effectiveness of Occupational Safety and Health (OSH) in companies. The digitization of MSDS through the QR-Safe digital innovation is highly effective in improving workers' accessibility to and understanding of chemical safety information.

The advancement of knowledge and technology in the 21st century has changed human life patterns and demands a transformation in the world of education to be able to prepare students to face global challenges. 21st-century education emphasizes the mastery of critical, creative, communicative, collaborative skills, and technological literacy needed in the digital era.The purpose of this study is to investigate the idea of 21st-century learning, relevant learning models, and the role of teachers as facilitators, innovators, and agents of change in the modern learning process. This study uses a library research strategy by reviewing numerous scientific materials linked to 21st-century competencies, Learning methods including cooperative Learning, Project Based Learning, Problem Based Learning, and Discovery Learning, as well as the TPACK framework as a basis for technology integration. The study’s findings show that 21st-century learning requires the implementation of a learner-centered approach and the planned use of technology to raise the standard of learning procedures and results. In addition, teachers have a strategic role in guiding to enable pupils to acquire higher order thinking abilities and adapt to changing times. The implications of this study emphasize the importance of strengthening teacher competencies and implementing innovative learning models is an attempt to raise educational standards in the global era.

This study aims to analyze the spatial patterns of ambulance transport demand in Semarang City based on patients’ origin subdistricts, origin villages, and destination healthcare facilities. The analysis employed the K-Means Clustering algorithm as a data mining method to group areas according to similarities in the volume of ambulance requests. The dataset consisted of ambulance transport service records from January 2024 to September 2025, obtained from the Semarang City Health Office. The analytical procedures included data cleaning, normalization, determination of the optimal number of clusters using the Elbow Method, and cluster formation using K-Means. The results show two main clusters for subdistricts and destination healthcare facilities. High-demand subdistricts were generally densely populated areas such as Banyumanik and Pedurungan, with an average of 1,256 requests, while RSUP Dr. Kariadi emerged as the dominant referral facility with 3,893 requests. Meanwhile, village-level origins formed three clusters, with average demands of 549 (high), 190 (medium), and 36 (low). These findings are expected to support strategic planning for equitable ambulance fleet distribution and improved efficiency of patient transportation services in Semarang City.

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

This study examines the communication strategy implemented by the Surabaya Transportation Agency in providing education about Traffic Impact Analysis (Andalalin) at Siola Mall with the aim of increasing public understanding and trust in the service. Using a qualitative descriptive approach, data were collected through field observations, activity documentation, and literature studies, then analyzed using the Miles and Huberman model. The findings show that humanely designed communication—prioritizing empathy, information openness, and quality assurance of service—can strengthen the relationship between officers and the community and increase the level of public trust. Communication practices include the delivery of simplified technical information, two-way dialogue to accommodate citizens' aspirations, and demonstrations of transparent Andalalin procedures. Factors that support success include officer competence, consistency of message, and the use of communication media that suits the character of the audience. The obstacles found include initial resistance from the community, limited resources, and the complexity of urban transportation issues. The research recommendations include strengthening the communication capacity of officers, developing participatory educational materials, and cross-sector collaboration to ensure the sustainability of Andalalin's education program and improving the quality of public services in Surabaya.

This study investigates the implementation of reasonable accommodations for students with special needs at SMP Negeri 32 Kota Tangerang. The research focuses on how inclusive education is operationalized within a public junior high school context to ensure equal educational opportunities for all learners, regardless of their physical, intellectual, or emotional differences. The central problem addressed concerns the extent to which inclusive policies and practices are effectively translated into tangible support systems for students with special needs. Accordingly, the primary objective of this study is to analyze the implementation process, challenges, and outcomes of reasonable accommodations in promoting inclusive learning environments. A qualitative research design was employed, utilizing data collection techniques such as observation, in-depth interviews with the principal, special education teachers, homeroom and subject teachers, as well as students with special needs, complemented by documentation analysis. The validity of the data was established through triangulation, encompassing processes of data reduction, data display, and conclusion drawing. The findings demonstrate that SMP Negeri 32 Kota Tangerang has successfully implemented reasonable accommodations supported by the BOSDA Inklusi program. This funding facilitates the provision of accessibility features—including ramps, guiding blocks, accessible toilets, and wheelchairs—alongside adaptive learning materials and teacher remuneration. Furthermore, systematic identification and assessment procedures are conducted regularly, and the curriculum is continuously adapted to meet individual learning needs. The school also organizes regular capacity-building programs for educators and staff. In addition, strong collaboration with the Tangerang City Government, the Difabel Mandiri Indonesia Foundation, and USAID Madani provides sustained technical assistance and monitoring.

This study aims to describe and analyze the influence of the online attendance application (Sisensi) on employee productivity through employee discipline in the production division of Perumda Air Minum Tirta Mayang, Jambi City. The method used is quantitative analysis with a population of employees and a sample of 94 respondents. Data were collected using a Likert scale–based questionnaire, and the analysis was conducted using the Structural Equation Modeling (SEM) technique based on Partial Least Squares (PLS) with the aid of SmartPLS 4 software. The results of the study show that: (1) the online attendance application has a positive and significant effect on employee productivity, (2) the online attendance application has a positive and significant effect on employee discipline, (3) employee discipline has a positive and significant effect on employee productivity, and (4) employee discipline is able to mediate the effect of the online attendance application on employee productivity. The recommendations derived from this study are as follows: For the employee productivity variable, it is suggested that the company provide relevant and continuous training, establish clear and easily understood Standard Operating Procedures (SOP), and conduct regular mentoring and evaluations to increase the amount of work that employees can complete. For the online attendance application variable, the company is advised to enhance the practicality and ease of use of the application, enabling employees to better understand and utilize the system. For the employee discipline variable, the company should conduct regular socialization sessions regarding the proper use of facilities and resources according to established standards to prevent damage, excessive use, and misuse.    

Background : The Maternal Mortality Rate (MMR) worldwide reaches 183,000 per 100,000 live births (WHO, 2024). In Indonesia, there were 4,305 reported cases (Ministry of Health RI, 2024), while Central Java Province recorded 315 cases (Central Java Health Office, 2024). In Brebes Regency, there were 54 maternal deaths in 2024 (Brebes Health Office, 2024), and in the Bumiayu Public Health Center area, 2 maternal deaths were recorded (Bumiayu PHC Data, 2024). Objective : To analyze, implement, and provide comprehensive midwifery care for Mrs. A, 25 years old, with anemia in the Bumiayu Public Health Center area in 2025, using the Varney midwifery management approach and the SOAP method. Research Methods : This study used a qualitative descriptive design in the form of a case study. Results : Midwifery care during pregnancy for Mrs.A with anemia was carried out bassed on the mother’s needs. During labor, newborn care, postpartum period, and family planning services, no complications were found. Conclusion: The comprehensive midwifery care provided to Mrs. A with anemia was carried out in accordance with the Standard Operating Procedures (SOP), with both the mother and baby in good condition.

The execution of mortgage rights on land is a crucial element in the property security legal system in Indonesia, which allows creditors to obtain debt repayment if the debtor defaults. However, the implementation of parate executie as a non-litigious mechanism based on Law Number 4 of 1996 concerning Mortgage Rights has sparked constitutional debates, particularly regarding the debtor's right to fair legal protection. This study analyzes the legal considerations of the Constitutional Court in Decision No. 10/PUU-XIX/2021, which rejected the constitutional review of the mortgage execution norms, and evaluates the legal execution procedures post-decision. Using the normative legal research method, this article examines the approach of contractual freedom, the principle of justice, and the protection of property rights in the context of creditor-debtor relationships. The study results show that the Court views parate executie as constitutionally valid, as long as it is carried out with the principles of transparency, proportionality, and the availability of legal recourse for the debtor. Therefore, legal protection within the mortgage system is not eliminated, but must be implemented through accountable and just practices. These findings provide an important normative basis for policymakers and economic actors in ensuring that the execution of guarantees runs effectively while still upholding the constitutional rights of the parties involved.

This research focuses on examining the innovation of licensing and accreditation services for educational institutions within the Department of Education and Culture of Sidoarjo Regency, as a strategy to ensure effective, transparent, and accountable education governance in the digital age. This research is based on bureaucratic intricacies, poor integration of information systems, and inadequate digital skills among civil servants in overseeing public education services. This research utilized a qualitative descriptive method, gathering data via in-depth interviews, observations, and documentation involving department personnel, school leaders, and representatives from educational institutions benefiting from the services. The results indicate that service innovation via the deployment of digital systems like the Sidoarjo Education Online System and e-Accreditation has effectively expedited licensing procedures, enhanced administrative efficiency, and bolstered transparency and public information release. Nonetheless, the primary obstacles persist in coordination between departments, opposition to changes in organizational culture, and insufficient human resource skills in managing digital systems. This research highlights that the effectiveness of public service innovation in education relies not just on adopting technology but also on improving collaborative governance and increasing bureaucratic capabilities. The research suggests creating a cooperative, data-informed, and participatory innovation framework to guarantee the sustainability and inclusivity of educational service innovation in Sidoarjo Regency.

This research discusses the effectiveness of the implementation of diversion for children in conflict with the law in the crime of aggravated theft, with a case study at the Surabaya Children Crisis Center (SCCC). The background of the research is based on the importance of protecting children's rights in the criminal justice sistem, in accordance with Law Number 11 of 2012 concerning the Child Criminal Justice Sistem (UU SPPA), which prioritizes restorative justice and the principle of diversion to avoid the negative impact of formal punishment on children. This research uses empirical juridical method with descriptive analysis approach, examining primary data from interviews with legal counsel at SCCC as well as secondary data from related legal literature. The results show that diversion at SCCC has been implemented according to procedures at various stages of the legal process, from investigation, investigation, to trial. However, the implementation still faces obstacles such as the lack of understanding of law enforcement officials, limited human resources at legal aid institutions, and challenges in mediation between offenders and victims. In conclusion, although the implementation of diversion in SCCC is quite effective in protecting children's rights and preventing social stigma, the implementation of diversion in SCCC is not yet effective.

Early childhood education is an important foundation in character building, because the golden age is a period when physical, cognitive, and socio-emotional development occurs very rapidly, requiring planned and continuous stimulation. One effort that can be made is through the implementation of G7KAIH activities, which is a program of seven positive habits designed to instill the values of independence, discipline, cooperation, cleanliness, and responsibility from an early age. This study aims to describe the implementation of G7KAIH as a strategy for character development in early childhood at Sartika Kindergarten. The method used is descriptive qualitative with data collection techniques in the form of semi-structured interviews with teachers directly involved in the program implementation. The results show that G7KAIH has been integrated into daily routines, although it is still in its early stages and does not yet have standard operating procedures. The children's responses varied; some were enthusiastic, but others still needed guidance due to differences in their social-emotional development. The obstacles that arose were related to the children's understanding and the limitations of the implementation guidelines, but these could be overcome through motivation and a variety of activities. Overall, G7KAIH made a positive contribution, especially to the children's independence and discipline.

This study analyzes pronunciation learning activities in the English class at SDN 060877 through direct classroom observation techniques. The research aims to understand how teachers organize pronunciation instruction, the strategies applied during learning sessions, and the level of student participation in practicing correct sounds, stress patterns, and intonation. Using a qualitative descriptive approach, data were collected through on-site observations focusing on teaching procedures, interaction patterns, learning media, and students’ responses. The findings indicate that pronunciation learning is integrated into reading and speaking activities, where the teacher models sound, guides repetition drills, and provides corrective feedback. Students demonstrate varied levels of confidence, with some actively engaging in pronunciation tasks while others rely heavily on teacher prompts. Environmental factors, such as limited audio-media tools and large class size, affect the intensity and effectiveness of practice sessions. Despite these challenges, classroom interactions show that learners gradually improve their sound accuracy and rhythm through continuous modeling and peer practice. This study concludes that direct observation provides comprehensive insights into real classroom dynamics, revealing both the strengths and areas needing improvement in pronunciation teaching. Recommendations are offered to enhance instructional techniques, learning materials, and student engagement.