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The use of Big Data Analytics (BDA) in the financial audit process has altered the traditional audit method by improving audit quality and efficiency. The purpose of this study is to critically assess BDA's role in reducing audit delays and increasing audit quality. Using a literature review approach, this study intends to consolidate findings from national and international studies published between 2017 and 2024 that focus on the role of BDA in audit procedural transformation, fraud detection, and real-time decision support. The findings reveal that BDA not only allows auditors to review massive amounts of data in real time, but it also improves evidence collection and risk assessment. Audit delay has emerged as a significant variable in the relationship between BDA and audit quality, however its effectiveness varies depending on technical infrastructure and auditor expertise. Furthermore, this study identified implementation problems for BDA, such as data security threats, technology literacy gaps among auditors, and organizational readiness, all of which must be addressed in order for BDA to reach its full potential. This study adds to the theoretical and practical discussions about the strategic use of BDA to alter audit methods in the digital era.

This study aims to analyze the handling of left-behind baggage by Lost & Found officers of PT Gapura Angkasa for Fly Scoot airline at Zainnudin Abdul Madjid Internation Airport, Lombok. Left -behind baggage is a critical issue in ground handling service as it directly affects passenger satisfaction and the airline’s reputation. This research employs a descriptive qualitative method, using data collection techniques such as observation, interviews, and documentation. The findings reveal several key factors contributing to babbage being left-behind, including limited time during connecting flights, labeling errors, and the inclusion of prohibited items such as betteries and power bank is cheked baggage. Additionally, procedural errors and human error were also identified as challenges in the handling process. To address these issues, Lost & Found Officers track baggage through the World Tracer system, coordinate with the origin airport and related airline, and arrange delivery of the baggage to passengers’ addresses. This research is expected to serve as an evaluative reference for improving the quality of left-behind baggage handling services at the airport.

The study aims to analyze the occupational safety and environmental health risks due to aircraft painting at the Hangar of PT. XYZ. The study is a descriptive study with a qualitative approach. The results of the study are the analysis of occupational safety risks seen from occupational safety risks and risk control. Occupational safety risks in aircraft painting activities at PT. XYZ are divided into several parts, namely (1) Exposure to hazardous chemicals is included in the high category; (2) The risk of work accidents is included in the moderate category; (3) Equipment damage is included in the low category; and (4) Fire is included in the low category. Risk control can be carried out by (1) Increasing strict supervision of the aircraft painting process; (2) Conducting appropriate occupational safety training for workers; (3) Using PPE; (4) Using adequate safety equipment; and (5) Carrying out proper equipment maintenance. The analysis of environmental health risks is seen from environmental health risks, sources of risk and risk control. Environmental health risks are divided into several parts, namely (1) Air pollution is included in the moderate category; (2) Soil and water contamination is included in the moderate category; and (3) Environmental damage is included in the moderate category. Sources of environmental health risks are the use of hazardous chemicals and painting waste. Risk control can be done by carrying out strict supervision, using safe chemicals and proper waste management.

This study aims to explore the fermentation process of glutinous rice into tape and its potential as a source of learning Natural Sciences (IPA) in elementary schools. The fermentation process is a real example of chemical changes that can be directly observed by students. Through a contextual approach and simple experiments, students can understand basic concepts such as microorganisms, changes in substances, and factors that influence fermentation. This study uses a qualitative descriptive method with observation, interviews, and documentation studies. The results of the exploration show that the tape fermentation process can be used as an interesting and relevant learning media to improve the understanding of science concepts as a whole and encourage students' active involvement in the learning process.  

The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

Kue cubit lumer is a traditional snack that is increasingly popular in Indonesia, especially among children and teenagers. This cake has a soft texture with a melting center. This study aims to optimize the production of kue cubit lumer using linear programming method with simplex analysis through Microsoft Excel Solver to determine the optimal production quantity of three variants: original, cheese, and chocolate. The calculation results show that the production of 2 pcs of original cubit cake, 4 pcs of cheese, and 4 pcs of chocolate will generate maximum profit of Rp124,000 per day. The simplex method proved effective in solving production optimization problems by maximizing the use of raw materials and increasing profitability. This study provides guidance for businesses to manage production efficiently to meet market demand and significantly increase profits. This study proves that the simplex method is effective in solving production optimization problems to achieve maximum profit.

The role of Cargo Handling on the Loading and Unloading Process at PT Terminal Teluk Lamong is very important for the loading and unloading process at the port. This research aims to identify various technical and non technical obstacles in the operation of cargo handling equipment such as ASC, forklift, and reach stacker. The interview results showed that there are four main factors that become obstacles in the loading and unloading process, namely machines, methods, facilities, and manpower. Further analysis using fishbone diagrams reinforced these findings by outlining the causes of each factor, ranging from machine interference, wrong container placement methods, limited technological facilities such as Container Scanner Reader (CSR), to the driver’s lack of understanding of the automation system. Quantitatively, the efficiency of cargo handling was evaluated through the 2023 container throughput, which showed a positive trend with a significant increase in load activity, especially in October which recorded the highest number of 39.106 Boxes. The analysis concluded that although there are various obstacles in cargo handling practices, the system implemented by PT Terminal Teluk Lamong has generally been able to improve the efficiency of the loading and unloading process, as evidenced by the volume of container handling.

Kegiatan perawatan pelampung suar di wilayah kerja Distrik Navigasi Tipe A Kelas I Tanjung Perak memiliki tingkat risiko kecelakaan kerja yang tinggi, mengingat aktivitas ini melibatkan pekerjaan fisik berat serta kondisi lapangan yang dinamis. Penelitian ini bertujuan untuk menganalisis risiko kecelakaan kerja menggunakan metode Job Safety Analysis (JSA), yang berfungsi untuk mengidentifikasi potensi bahaya serta menetapkan langkah pengendalian yang sesuai. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif observasional. Teknik pengumpulan data dilakukan melalui observasi lapangan dan penyebaran kuesioner kepada 40 responden, yang dipilih berdasarkan teori Arikunto. Hasil penelitian menunjukkan bahwa terdapat 13 jenis potensi kecelakaan kerja selama proses perawatan pelampung suar berlangsung. Dari jumlah tersebut, 9 termasuk dalam kategori risiko tidak diinginkan dan 4 lainnya dalam kategori dapat diterima dengan kontrol. Pengendalian risiko dilakukan melalui penerapan rekayasa teknik, pendekatan administratif, penggunaan alat pelindung diri (APD), serta eliminasi bahaya langsung dari sumbernya. Hasil ini menunjukkan bahwa analisis risiko merupakan bagian penting dalam sistem manajemen keselamatan kerja di bidang navigasi laut.

This research aims to find out how the creativity of Gen Z influences the process of reinterpreting Arabic in the context of modern learning, and to what extent the role of AI can support this process. This research uses the literature study method by analysing relevant articles to understand the concept of AI's role in gen z creativity and Arabic language reinterpretation in the learning process. Meanwhile, this research shows that the application of Artificial Intelligence (AI) in Arabic language learning is efficient and helpful in supporting the learning process. Among them can help search for materials, references, questions, journals/articles, and digital books, increase students' learning motivation because it is fun and exciting, support language practice and understanding, help practice speaking, writing, and get grammar explanations instantly, correct errors quickly, translate Arabic texts, help data analysis and understand the context of Arabic texts, support conversation exercises, provide feedback and reference sources and learning aids with features that enrich the Arabic language learning process.

Children in conflict with the law (ABH) are part of a vulnerable group that requires a special legal approach and social protection. The development of the concept of the juvenile criminal justice system in Indonesia has undergone a significant transformation since the enactment of Law No. 11 of 2012 concerning the Juvenile Criminal Justice System (SPPA). This law emphasizes the importance of a restorative justice approach and the resolution of juvenile cases from the formal justice system to a more humane and rehabilitative form. The Correctional Center (BAPAS) as an institution tasked with carrying out guidance and supervision of correctional clients including children, plays a central role in this process. Starting from the pre-adjudication, adjudication, to post-adjudication stages, BAPAS is responsible for ensuring that children's rights are protected and children receive guidance in accordance with the principle of the best interest of the child. However, in practice, there are still many challenges in implementing the role of BAPAS. Starting from limited resources, lack of coordination between institutions, to delays in the preparation of community service and child assistance. Therefore, it is necessary to review the effectiveness and challenges in implementing the BAPAS function within the framework of child rehabilitation and reintegration.

This article explores the dynamics of negotiation as a key strategy in the conflict resolution process within organizational contexts. Using a qualitative-descriptive approach, it examines how negotiation processes are carried out by organizational actors in addressing both internal and external conflicts, as well as the factors that influence their effectiveness. The findings indicate that the success of negotiations is significantly influenced by interpersonal communication, leadership style, and the ability to adapt to change. This article aims to provide both conceptual and practical contributions to the understanding of the strategic role of negotiation in managing organizational conflict.

This study examines the extent to which the compatibility between a student's major and their interests affects their learning experience at Universitas Negeri Medan (UNIMED), particularly in the Accounting Department. The findings indicate that many students feel that their major aligns with their interests, which in turn boosts their enthusiasm for learning. However, some students choose their major due to parental pressure or promising job prospects, which ultimately leads to difficulties in their studies. Additionally, students face various challenges in the learning process, ranging from heavy academic workloads, difficulties in understanding certain subjects, to the pressure of managing time between classes and other activities. These challenges are exacerbated by the demands of mastering accounting technology and adapting to an Outcome-Based Education system. To overcome these obstacles, students employ various strategies, such as improving time management, seeking additional learning resources, joining academic communities, and securing scholarships or part-time jobs for those experiencing financial constraints. This research confirms that the alignment of a major with a student's interests significantly influences their academic success. Therefore, it is essential for the university to provide better guidance in major selection and offer enhanced academic support to help students adapt more easily and succeed in their studies.

"Pasar Besar" di Kuala Lumpur, yang juga dikenal sebagai Central Market atau Pasar Seni, memiliki sejarah panjang dan perkembangan yang menarik. Tujuan dari artikel ini adalah untuk megetahui. Pasar Seni kini menjadi salah satu destinasi wisata utama di Kuala Lumpur, menawarkan berbagai produk dari batik, ukiran kayu, perhiasan perak, hingga lukisan. Pasar ini juga sering mengadakan pertunjukan seni, workshop kerajinan, dan festival budaya yang memperkaya ekosistem ekonomi kreatif Malaysia. Tujuan dari penelitian  ini adalah untuk megetahui bagaimana warga Pasar Seni ini menghadapi era digitalisasi dengan melakukan transformasi keterampilan digital. Responden sebanyak 43 pedagang dan 2 responden  dari pengurus Pasar Seni. Analisis data secara Kualitatif . Hasil penelitian menunjukkan adanya mendesak akan  kebutuhan keterampilan digital spesifik yang terdiri dari: 1) Pemasaran digital dan media sosial untuk produk seni, 2) E-commerce dan platform penjualan online, 3)Penggunaan teknologi dalam proses kreasi (digital art, desain berbasis komputer), dan 4) Keterampilan dokumentasi digital karya seni. Di sisi lain masih ada masalah yang muncul yakni : 1) Kesenjangan infrastruktur digital di berbagai wilayah, 2) adanya resistensi terhadap adopsi teknologi di Pasar Seni "Pasar Besar" di Malaysia

This study aims to analyze the legal consequences of non-registration or late registration of receivables owned by creditors in the bankruptcy process. Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (PKPU) stipulates that in bankruptcy proceedings, the fulfillment of rights over the bankrupt estate can only be obtained if the creditor registers their receivables for verification. However, there are no specific provisions that explicitly regulate the legal consequences of receivables that are not registered at all or those registered late and thus cannot be verified. This legal uncertainty creates problems in practice, particularly regarding legal protection for creditors and legal certainty in the resolution of bankruptcy cases. Using a normative juridical approach and analyzing relevant legislation and court decisions, this research finds that creditors who fail to register their receivables or register them late lose their rights to receive payments from the bankrupt estate. In other words, receivables that are not verified—either due to non-registration or late registration—are not recognized in the bankruptcy process. This conclusion highlights the importance of creditors understanding the procedures for registering receivables in bankruptcy in order to protect their rights. The study also recommends that existing legal regulations provide clearer guidance regarding the consequences of delayed or unregistered receivables to ensure legal certainty and fair protection for all parties involved in bankruptcy proceedings.

This study aims to analyze the effectiveness of the Liquefied Petroleum Gas (LPG) loading and unloading process at PT Pertamina Energy Tanjung Sekong Terminal, a key infrastructure in Indonesia's national energy distribution. The evaluation was based on technical and operational indicators, including the Berthing Occupancy Ratio (BOR), Length Over All (LOA), berthing time, cargo volume, and vessel visit frequency. The results show that BOR ranged between 55–65%, indicating efficient jetty utilization. The average vessel LOA was 120 meters, matching the jetty’s capacity. The average berthing time was recorded at 18 hours per visit, with unloading volumes between 2,500–3,000 metric tons and vessel frequency ranging from 8 to 10 visits per month. The main constraints affecting effectiveness included extreme weather, technical equipment failures, and limited supporting facilities. This study recommends improving equipment maintenance, strengthening operational coordination, and developing a risk management system to ensure smooth and sustainable LPG handling operations at the terminal.

been resolved in Indonesia. This research aims to determine the influence of Port Services, Loading and Unloading Performance, Loading and Unloading Equipment and Natural Factors on Idle Time at the Koja Container Terminal, Tanjung Priok Port, Jakarta. The population in this study were operational employees and ship crew from the deck department division. The sample used in this research was 80 respondents. And using a disproportionate stratified random sampling technique, then the data was analyzed using multiple linear regression with the help of (software) Statistical Package For Social Science (SPSS) Version 25. Based on the research results and data analysis, the regression equation was produced: Y= -1.176+ 0.334X1+ 0.181X2 + 0.318X3 + 0.302X4+ . From the equation it is known that the dominant variable influencing Idle Time is the Port Services variable with a regression coefficient of 0.334. The R2 (R square) test obtained a result of (67%), which means that Idle Time at the Koja Container Terminal, Tanjung Priok Port, Jakarta, is influenced by the variables Port Service, Loading and Unloading Performance, Loading and Unloading Equipment and Natural Factors, namely 67%. The conclusion  is  that the independent  variables  (port  services,  loading  and unloading performance, loading and unloading equipment, and natural factors) have a negative and significant effect on the dependent variable Idle Time. This is because the results of the multiple linear regression equation show that t count > t table.

Family conflict is a common phenomenon that can negatively impact emotional well-being and the stability of relationships between family members. Mediation, as an alternative conflict resolution, offers a constructive approach by involving a neutral third party. The goodwill of the conflicting parties is a crucial factor in the success of the mediation process. This article examines the important role of goodwill in family mediation, including honesty, openness, willingness to listen, respect, focus on solutions, and adherence to agreements. Mediation has been shown to be effective in resolving various types of family conflicts, such as intergenerational conflict, sibling conflict, and marital conflict. The benefits of mediation include maintaining family relationships, tailored solutions, confidentiality, and empowering family members to take control of conflict resolution. The mediator plays a vital role in facilitating the mediation process and creating a conducive environment. The conclusion of this study is that goodwill is the foundation of successful family mediation. When conflicting parties approach mediation in good faith, they can reach solutions that strengthen family relationships and enhance mutual well-being.

Occupational Health and Safety (OHS) is a crucial aspect of the textile industry to ensure worker protection and maintain smooth production processes. This study aims to identify and analyze potential occupational accident risks in the sizing machine process. The methods used in this research are Job Safety Analysis (JSA) and Risk Assessment to evaluate workplace hazards that may disrupt operations. The results indicate several major risks in the sizing process, including mechanical hazards due to direct contact with machines, ergonomic hazards caused by improper working postures, and chemical hazards from exposure to cotton dust and sizing solution vapors. The main risk factors include human aspects, the work environment, and machinery. The recommended improvements in this study include enhancing work supervision and control, providing safety training for workers, optimizing workplace ergonomics, and conducting regular machine maintenance to reduce accident risks. The proper implementation of safety strategies is expected to improve production efficiency and create a safer and more conducive work environment.

An Airport Pass is a special permit granted to an individual or group to enter a restricted area of an airport environment. The airport area has areas that can only be passed by officers and aviation service users with certain requirements such as, Security Restricted Area, Sterile Area, Restricted Area, Public Area. Avsec Awareness is the provision of counseling and understanding of aviation security concerns, and Background Check is a background check to ensure that applicants are not involved in crimes, falsifying documents, providing false information/data and being involved in prohibited organizations. The role of the Airport Authority Office in controlling the issuance of Airport Passes is very important to ensure that individuals who have access to restricted areas are in accordance with applicable regulations. This study aims to determine the implementation of avsec awareness & background check process control in the issuance of permanent person passes and identify the obstacles faced during the implementation of the process. The method used in this study is a qualitative method, with data obtained from primary and secondary sources. Primary data was collected through observation and interviews, while secondary data was sourced from Standard Operating Procedures (SOPs), photo documentation, and literature studies. The data analysis techniques used include data reduction, data presentation, and conclusion drawn, by testing the validity of the data using triangulation techniques. The results of this study show that the Region III Airport Authority Office can carry out its duties in accordance with SOPs, including control of the avsec awareness and background check process in the issuance of permanent person passes and the responsibility of the Region III Airport Authority Office in conducting supervision for airport pass holders.

Kualitas laporan keuangan masih menjadi topik hangat dalam era digitalisasi. Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi sumber daya manusia, pemahaman akuntansi, dan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Mitra Sejati di Kabupaten Karanganyar. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan data primer dari kuesioner yang disebar. Populasi dalam penelitian ini adalah seluruh pegawai koperasi Mitra Sejati sejumlah 76 pegawai. Teknik pengambilan sampel menggunakan metode purposive sampling dari kriteria yang telah ditentukan pegawai yang memenuhi kriteria adalah sebanyak 50 pegawai yang terlibat dalam proses akuntansi dan pelaporan keuangan di Koperasi Mitra Sejati. Metode analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa kompetensi sumber daya manusia dan pemahaman akuntansi berpengaruh positif dan signifikan terhadap kualitas laporan keuangan. Sistem informasi akuntansi berpengaruh positif namun tidak signifikan terhadap kualitas laporan keuangan. Penelitian kedepannya dapat ditambahkan variabel diklat akuntansi, kompensasi, dan akuntansi digital.