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Dicky Setiady; Abdul Mukti; Khairan Muhammad Arif; Muhammad Ihza Pramudya

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The phenomenon of pseudoexpertise on social media, namely the tendency to feel knowledgeable without adequate scientific grounding due to exposure to unrestricted information, has become a serious challenge for Islamic religious education. This study employs a phenomenological method through in-depth interviews with two Master's students of Islamic Education (PAI) at UIN Syarif Hidayatullah Jakarta, who come from different social backgrounds teaching at Islamic boarding schools in rural Bogor and urban South Jakarta to obtain diverse perspectives on how social context influences the emergence of pseudoexpertise. The selection of master's-level informants is based on their academic qualifications and teaching experience, which are considered capable of providing representative insights. Secondary sources include scientific articles and relevant literature. The findings indicate that globalization and pseudoexpertise constitute obstacles that are difficult for religious teachers to control, as students acquire much of their religious knowledge from outside the school without verification. Therefore, contextual Islamic Education (PAI) learning and teachers who serve as knowledge validators through healthy communication are required, enabling students to filter information and develop more mature religious literacy.

Eny Irawati; Kurnia Dwi Rimandini; Miyatun Miyatun

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Puberty in girls is a developmental stage where sexual maturation occurs as a manifestation of reproductive ability, marked by the first menstruation (menarche), a form of primary sexual maturity in girls. The purpose of this study was to determine whether there is a relationship between nutritional status and maternal menarche history with early menarche in elementary school students in grades 4-6 at SDN 01 Nagrak Gunung Putri Bogor in September 2025. This research was a quantitative, observational analytical study using a cross-sectional approach. It was conducted at SDN 01 Nagrak Gunung Putri Bogor from August to September 2025 with a sample of 49 respondents. Univariate and bivariate data analysis used the Chi-Square Test. The results showed a relationship between nutritional status and early menarche (p-value = 0.001 and OR = 3.7) and maternal menarche history with early menarche (p-value = 0.000 and OR = 7.3). The study concluded that there is a relationship between maternal nutritional status and menarche history with early menarche. It is recommended that SDN 01 Nagrak Gunung Putri Bogor collaborate with the nearest community health center and the Health College to conduct outreach activities on reproductive health.

Bintang, Bagus; Triantoro, Ery; Wibowo, Arief

Dinamik 2026 Universitas Stikubank

Infectious diseases remain a dynamic and evolving public health threat, requiring data-driven approaches for early detection and targeted policy planning. This study aims to model spatio-temporal trends and clustering patterns of HIV transmission in Bogor Regency during the period 2020–2023 by utilizing a combination of unsupervised and supervised machine learning techniques. The dataset was obtained from the Bogor Regency Health Office and includes annual data on the number of HIV cases across 40 sub-districts. The research methodology consists of data preprocessing stages, clustering using the K-Means algorithm, and classification using a Decision Tree model. The preprocessing steps include data integration, attribute selection, temporal aggregation, handling of missing data, and normalization using Z-score. K-Means clustering is applied to identify hidden patterns in the development of HIV cases, resulting in three distinct clusters based on multi-year trends. The resulting cluster labels are then used as target classes in the supervised classification process. The Decision Tree classification model demonstrates high accuracy in predicting cluster membership, indicating a strong relationship between the temporal patterns of HIV cases and cluster identity. The integration of clustering and classification techniques provides a robust analytical framework for understanding the dynamics of HIV transmission, while also supporting the formulation of more precise, evidence-based, and region-specific public health interventions.

Latifah, Siti; Erfina, Adhitia; Warman, Cecep

Dinamik 2026 Universitas Stikubank

Penelitian ini dilakukan untuk menganalisis dan membandingkan sentimen pelanggan terhadap lima restoran Sunda di Kota Bogor menggunakan metode Aspect-Based Sentiment Analysis (ABSA) berbasis Fine-Tuning IndoBERT. Ulasan pelanggan di platform digital seperti Google Review berpengaruh besar terhadap citra dan keputusan konsumen, sementara jumlah ulasan yang besar sulit dijelaskan secara manual. Data penelitian diperoleh dari 3.232 ulasan Google Review dan diproses menjadi 3.010 data yang dikelompokkan berdasarkan lima aspek utama, yaitu makanan, pelayanan, harga, suasana, dan fasilitas. Metode Fine-Tuning IndoBERT digunakan untuk mengklasifikasikan sentimen positif, netral, dan negatif, dengan evaluasi melalui metrik akurasi, presisi, recall, dan F1-score. Hasil menunjukkan bahwa model memiliki performa sangat baik dengan akurasi tertinggi sebesar 97,51% pada aspek pelayanan dan terendah 92,52% pada aspek makanan, serta nilai F1-score makro di atas 0,91. Analisis menunjukkan bahwa Bumi Aki unggul pada aspek makanan dan fasilitas, Saung Abah pada pelayanan, Saung Kuring pada harga, dan Gumati pada suasana. Hasil penelitian ini menunjukkan bahwa Fine-Tuning IndoBERT efektif dalam memahami opini pelanggan berbahasa Indonesia dan dapat menjadi acuan bagi pelaku usaha kuliner dalam meningkatkan kualitas layanan.

Rizkiyah, Nur

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Abstract. This study analyzed the effectiveness and impact of extracurricular programs at SMP Nurul Huda in Bogor Regency, Indonesia, aiming to identify areas for improvement in fostering holistic student development.  The research employed a qualitative approach, gathering data through interviews with eleven students and one teacher, supplemented by direct observation of extracurricular activities and document review.  Findings revealed that the effectiveness of the four extracurricular programs (scouting, pencak silat, flag raising team, and archery) was moderate, indicating significant room for improvement.  Interviews with students and teachers highlighted the need for enhanced performance in competitions, more structured evaluation methods, and increased oversight from school administration.  To optimize the programs' impact, the study recommends improvements in student performance, more robust evaluation systems, stronger administrative oversight, enhanced resources, and professional development for instructors.  These changes would better support the holistic development of students and contribute to a more effective extracurricular program.   Keywords: effectiveness , extracurricular activities, students   Abstrak. Penelitian ini menganalisis efektivitas dan dampak program ekstrakurikuler di SMP Nurul Huda, Kabupaten Bogor, Indonesia, dengan tujuan mengidentifikasi area peningkatan untuk pengembangan holistik siswa.  Penelitian ini menggunakan pendekatan kualitatif, mengumpulkan data melalui wawancara dengan sebelas siswa dan satu guru, dilengkapi dengan observasi langsung kegiatan ekstrakurikuler dan peninjauan dokumen.  Hasil penelitian menunjukkan bahwa efektivitas empat program ekstrakurikuler (pramuka, pencak silat, paskibra, dan panahan) berada pada tingkat sedang, yang mengindikasikan adanya ruang yang signifikan untuk perbaikan.  Wawancara dengan siswa dan guru menyoroti perlunya peningkatan prestasi dalam kompetisi, metode evaluasi yang lebih terstruktur, dan pengawasan yang lebih ketat dari pihak sekolah.  Untuk mengoptimalkan dampak program, penelitian ini merekomendasikan peningkatan prestasi siswa, sistem evaluasi yang lebih kuat, pengawasan administrasi yang lebih efektif, peningkatan sumber daya, dan pengembangan profesional bagi instruktur.  Perubahan-perubahan ini akan lebih mendukung pengembangan holistik siswa dan berkontribusi pada program ekstrakurikuler yang lebih efektif.   Kata kunci: efektivitas, ekstrakurikuler, siswa  

Rumsinah Rumsinah; Muhammad Alif

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study explores community social activities within the tradition of Wayang Golek performances as a form of living hadith in the city of Bogor. The Wayang Golek tradition reflects the practical implementation of the teachings of the Prophet Muhammad SAW in the daily lives of the Sundanese community. Using a qualitative approach, the study involved participant observation and in-depth interviews with puppeteers and audience members. The findings indicate that Wayang Golek performances function not only as cultural entertainment but also as an indirect medium for strengthening moral values, mutual cooperation, and Islamic preaching. Social activities surrounding the performances include communal interaction, preservation of local culture, and reinforcement of religious identity amid the challenges of modernization. The study further reveals that the concept of living hadith is embodied in wayang narratives that convey ethical messages aligned with the sunnah of the Prophet. These findings highlight the importance of revitalizing local cultural traditions as an effective medium for contemporary Islamic education and value transmission.

Annory Langga’o; Ameilia Andriani Putri

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study uses a qualitative method of a descriptive approach with an interpretive paradigm to gain an in-depth understanding of the process of planning, implementing, and evaluating broadcast programs. This research was carried out at the Communication and Information Office of Bogor Regency, Jalan Tegar Beriman Number 1, Pakansari, Cibinong District, Bogor Regency, West Java 16914. The data collection techniques used are direct observation of the broadcast process, in-depth interviews with broadcasters and program managers, and documentation to support the validity of research data. The results of this study show that broadcasting strategies are implemented through content planning that suits the needs of listeners, the implementation of interactive broadcasts involving listeners and routine evaluation to maintain the quality of the information that has been delivered. In addition, the use of digital media as a streaming platform and interaction through social media also supports a wider reach to listeners. The conclusion of the broadcasting strategy implemented by Radio Teman 95.3 FM is considered effective in maintaining listener loyalty and attracting new audiences, so that it can be an example for other local radio stations in facing the current digital media competition.technological optimization, audience engagement, and adaptation to the development of new media.

Ratna Sari Ramdani; Gusti Kumala Dewi

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Cognitive concentration constitutes a pivotal determinant within the educational process; when an individual exhibits impaired attentional capacity, the instructional input received is unlikely to be effectively encoded into neural pathways or long-term memory, thereby rendering the expenditure of effort, time, and resources essentially futile. This investigation sought to elucidate the associative dynamics among breakfast consumption patterns, levels of physical activity, and sleep quality in relation to academic concentration among students in Grades X and XI within the North Bogor District. Employing a cross-sectional methodological framework, the study encompassed 101 participants whose selection adhered to an observational analytic approach. Empirical data pertaining to breakfast behavior, physical activity, sleep quality, and concentration performance were acquired through standardized self-administered questionnaires. Analytical procedures were conducted using the chi-square statistical test. The inferential findings demonstrated a statistically significant association between breakfast habits (p = 0.002) and sleep quality (p = 0.008) with learning concentration, whereas physical activity exhibited no significant correlation (p = 0.831). Accordingly, the study substantiates that breakfast regularity and sleep quality are meaningfully interrelated with students’ concentration levels, while physical activity does not manifest a measurable relationship with concentration outcomes

Selfano, Aldio; Fauzi, Muhammad

Misterius: Publikasi Ilmu Seni dan Desain Komunikasi Visual 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to analyze the use of interior photography as a means to preserve and visually document the FMM Convent Chapel Regina Pacis in Bogor. The chapel is a historic site with significant artistic, spiritual, and architectural value, and has been officially recognized by the central government as a cultural heritage building. The importance of this research arises from the fact that the chapel is not included in the official publication of cultural heritage buildings in Bogor City that has been identified. Its absence from this publication indicates a lack of visual documentation and historical information necessary to support conservation efforts. Insufficient documentation increases the likelihood of losing architectural value should changes or damage occur in the future. To address this issue, the study seeks to produce interior photographic documentation that accurately and clearly represents the architectural identity of the chapel. This research employs a descriptive qualitative approach, consisting of interviews with the chapel’s management, direct on-site observations, and the development of an interior photography concept that considers spatial structure, perspective, and lighting. In this context, interior photography functions not only as an aesthetic medium but also as a preservation tool capable of storing long-term information.The resulting visual documentation is expected to serve as a valuable reference for managers, researchers, and local government authorities, while also encouraging the inclusion of the Regina Pacis Chapel in the official publication of cultural heritage buildings in Bogor City. In this way, the study contributes to strengthening cultural archives and supporting the preservation of historical architecture.

Lahagu, Josephine; Wijaya, Abung Supama; Wijaya, Abung Supama

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The rapid advancement of digital technology has transformed online media into a primary source of real-time information for the public. This study examines the role of journalists at Radar Bogor in presenting news and conducting digital promotion through local online platforms. Employing a descriptive qualitative approach, the study analyzes how journalists curate trending topics such as social assistance, K-pop, tourism, culinary content, and music to align with audience interests and enhance reader engagement. Findings indicate that Radar Bogor journalists act not only as information providers but also as mediators who ensure news accuracy, relevance, and clarity. Furthermore, they develop creative promotional content that supports local businesses and community initiatives, strengthening the platform’s competitiveness in today’s crowded digital media landscape. The study concludes that journalists play a dual role: maintaining journalistic quality while optimizing digital promotional strategies to expand audience reach. These insights contribute to understanding the evolving responsibilities of local online journalists in the era of digital media.

Alexander Nababan; Amiruddin Saleh

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze Indibiz Bogor’s digital marketing strategy in enhancing brand awareness through the use of Instagram Reels, with a specific focus on the role of content creators in planning, producing, and optimizing short-video content. As social media increasingly becomes a primary promotional channel, businesses are required to produce creative and relevant content capable of attracting and engaging audiences effectively. This research employs a qualitative approach, with data collected through observation, interviews, and documentation conducted during October–November 2025. The findings show that content creators play a strategic role in idea development, trend analysis, audience needs identification, and producing visual materials that align with Indibiz’s brand identity. Instagram Reels are proven effective in increasing audience engagement, expanding reach, and strengthening brand perception across digital platforms. However, several challenges persist in the production process, including suboptimal internal coordination, sudden concept revisions, and limited production time. These findings highlight the importance of more structured content planning, improved team communication, and consistent performance evaluation to optimize Indibiz’s digital marketing efforts and maximize their impact on brand awareness.

Bobi Setiawan; Zulhida Dewi; Yosiana Mangguh Pertisaian; Putra Bagaskhara Andi Unru; Ananda Ariesta Rifiani +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze quality control at the Lekkerz Enakk business in Bogor branch using three statistical tools, namely Checksheet, Pareto Diagram, and Fishbone. Data collection was conducted through interviews with the owner, admin, and employees, as well as direct observation at the nearest branch location regarding the production process. Based on the results of the observation, three defects were found that frequently occurred during the production process within a period of seven days with the most dominant lekker product damage being a non-crispy texture (42%), and non-uniform color (27%). Based on the fishbone analysis, these defects were caused by Man (human), Machine (machine) factors. The implications of this study indicate that it is necessary to improve operational standards, workforce training, and supervision of raw materials and production equipment to maintain the quality and efficiency of the lekker production process at the Lekkerz Enakk business in Bogor.

Tajudin, Tajudin; Tarigan, Djoesept Harmat

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the educational service marketing strategies implemented by Pesantren Islam Internasional Al Andalus, Bogor, within the framework of Marketing 6.0. A qualitative approach with a case study design was employed to explore the institution’s marketing practices. Data were collected through in depth interviews, observations, and document reviews, and analyzed using thematic analysis to identify emerging strategic patterns. The findings reveal five key themes: strengthening value based Islamic and international branding, utilizing digital marketing strategies to expand promotional reach, applying personalized approaches in interactions with prospective students and parents, the critical role of human resources and alumni in shaping institutional reputation, and internal, external challenges affecting marketing effectiveness. These findings highlight that adopting Marketing 6.0 in Islamic boarding schools requires not only the use of digital tools but also the integration of spiritual values, humanized service, and consistent narrative communication. The study contributes to the literature on Islamic education marketing by offering new insights into a marketing model that aligns with value driven educational institutions in the digital era.

Agung Sugiarto

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The rapid pace of housing development in Bogor has created a gap with the provision of formal infrastructure, which has encouraged the emergence of community-led self-help road initiatives. While capable of addressing urgent connectivity needs, these road formations often ignore essential design standards, particularly those related to circulation and environmental context. This study focuses on a specific challenge in Bogor, namely high rainfall ("force of nature"), which contributes to road degradation, causing flooding, and reducing user comfort. Adopting a descriptive qualitative method, this study analyzes the existing self-help access conditions through field observations and a literature review focusing on Water Sensitive Urban Design (WSUD) principles and circulation theory. Field findings confirm that the current design fails to manage surface runoff, resulting in low infiltration and the emergence of functional space conflicts (e.g., for parking and social activities). As a solution, this study proposes an integrated design demonstration that combines porous materials and micro-drainage to manage the force of nature, thereby improving circulation comfort and supporting active living for residents.

Senna Hendrian; Ambar Tri Hapsari; Een Juhriah; Dewi Leyla Rahmah; Riezca Talita Trista

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

Senna Hendrian; Ambar Tri Hapsari; Een Juhriah; Dewi Leyla Rahmah; Riezca Talita Trista

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of information technology requires teachers to possess adequate digital skills and understanding to support the learning process. A website serves as an essential digital medium that can be utilized for providing information, learning materials, activity documentation, and facilitating communication among teachers, students, and the school. This study aims to develop and manage a school website as a means to enhance information technology knowledge for teachers at SMP Bina Bangsa Mandiri Cikeas, Bogor Regency. The research employed a system development approach, including needs analysis, design, implementation, and evaluation of website usage by teachers. The results indicate that the developed website provides ease of access in managing school information, preparing digital learning content, and improving teachers’ digital literacy. Moreover, the website serves as a collaborative platform that supports teachers in sharing materials and teaching innovations. Therefore, developing and managing a website effectively contributes to enhancing information technology competence among junior high school teachers.

Muhamad Aldi Fadli; Ahmad Musyarofi; Muhammad Rafli; Ahmad Rizky Nur Razab4; Mu'arif SAM

Filosofi : Publikasi Ilmu Komunikasi, Desain, Seni Budaya 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study examines the urgency of institutional transparency in the Secretariat of the Bogor Regency Regional People's Representative Council  (DPRD) amid demands for good governance. The objective is to analyze the strategic role of the Public Relations, Protocol, and Publication Team of the Bogor Regency DPRD Secretariat in disseminating public information, with a focus on the use of the @setwankabbogor Instagram account as an instrument of transparency. Using a qualitative approach with a case study design, this research applies qualitative content analysis and observation of Instagram accounts, supported by organizational documentation related to the main tasks of Public Relations. The communication practices found were analyzed based on the theoretical benchmarks of the Two-Way Symmetrical Model and Organizational-Public Dialogic Communication (OPDC). Preliminary research results show that although Public Relations has been effective in documenting protocol and routine administrative activities, content related to core legislative functions such as the budget (KUA/PPAS) and oversight tends to be less dominant than ceremonial posts. The communication model applied still leans toward the Public Information Model, rather than the optimal Two-Way Symmetrical Model. Analysis shows a deficit in dialogic elements, particularly in genuine responsiveness (mutuality) and proactivity in discussing complex public issues, which has the potential to hinder the development of public trust. Optimization requires a shift in strategy towards evidence-based content planning and a focus on proactive dialogue and responsiveness, supported by institutional commitment and increased human resource capacity.

Andia Janash Mumthaza; Afriyanti Eva Belinda Lase; Irfan Achmad Musadat; Niken Widyastuti; Harianto Simarmata

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the description of work motivation, workload, and employee performance, as well as to analyze the magnitude of the influence of work motivation and workload on employee performance, both partially and simultaneously. The research method used is descriptive and verification with a quantitative approach. The study population includes all employees of the Bogor City Regional Revenue Agency, namely 83 ASN, who were used as respondents using a non-probability sampling technique through a saturated sampling approach. The results of the study indicate that the description of work motivation, workload, and employee performance are generally included in the sufficient category. Based on the results of the determination test, it is known that work motivation has a 53.5% effect on employee performance, while workload has a 13.9% effect on employee performance. Simultaneously, work motivation and workload have a 61.9% effect on employee performance. Thus, the results of the hypothesis test prove that work motivation and workload have a significant effect on employee performance.  

Cahyawiati Cahyawiati; Najwa Putri Pratiwi

Jurnal Relasi Publik 2025 International Forum of Researchers and Lecturers

Marriage is principally intended to establish a happy and enduring family. However, in practice at Puncak area of Bogor Regency has seen the growth of contract marriage, a practice that often resembles disguised prostitution and may facilitate the exploitation of women. This research aims to analyze the legal position and validity of contract marriage from the perspectives of islamic law and Indonesian positive law, as well as to explain its legal consequences for women and children. This study employs a normative juridical method through an examination of positive law, legal doctrine, and prior research, and applies both a statute approach and a case approach. The findings indicate that contract marriage is a time limited marriage that contradicts the objective of marital permanence under the Marriage Law. In Islamic law, the practice is equated with mut’ah marriage, which is prohibited, and if conducted it is deemed void by operation of law. Under Indonesian positive law, contract marriage is not recognized, and its agreement does not satisfy the legal requirements for a valid contract under Article 1320 of the Civil Code. As a result, women may lose civil rights such as maintenance, inheritance rights, and entitlements to joint marital property, while Out-of-Marriage Children may have a limited civil relationship only with the mother and the mother’s family. Therefore, contract marriage lacks validity under both Islamic law and Indonesian positive law and may generate legal, social, and moral harms, particularly for women and children.

Abdullah Ariq Akbar; Fajar Yudha Septianto; Muhammad Andra Priatama A.; Ridwan Zulfi Agha

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.