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This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

World Health Organization (WHO) reports that immunization is able to prevent approximately 3–5 million deaths each year; however, a number of children still do not receive optimal immunization coverage due to insufficient parental knowledge. This study aimed to analyze the effect of health education on improving mothers’ knowledge regarding early childhood immunization in RW 04, Kertamaya Subdistrict, Bogor City, in 2026. This study employed a pre- experimental design with a one-group pretest–posttest approach involving 30 respondents. Knowledge levels were measured using a questionnaire before and after the health education intervention and analyzed using the Paired Sample T-Test. The results indicated a statistically significant difference in mothers’knowledge levels before and after the health education intervention (p = 0.029). In addition, the proportion of respondents with good knowledge increased from 76.7% in the pre-test to 93.3% in the post-test. These findings demonstrate that health education has a significant effect on improving mothers’ knowledge and can serve as an effective promotive intervention to support the success of community-level immunization programs.

Market levies are a regional taxation category that holds significant promise for increasing regional fiscal resources, complementing local tax revenues. The objectives of this study are; (1) Understanding the Communication Mechanism in the Implementation of Market Service Fee Policy in Gorontalo City. (2) Examination of Resource Availability in the Implementation of Market Service Tax Policy in Gorontalo. (3) Understanding the Bureaucratic Framework in the Implementation of Market Service Tax Policy in Gorontalo City. (4) Examination of the Implementation of Market Service Tax Policy Disposition in Gorontalo City. The method used in this study is a descriptive qualitative method. The results of this study indicate that the communication of market service fee policy has been carried out through systematic formal channels and is supported by a clear bureaucratic structure and division of tasks, but its implementation is still not optimal. This is caused by several obstacles, including unequal understanding and distribution of information among traders, limited resources in terms of both quantity and quality of human resources, budget, and inadequate market facilities. Furthermore, weak coordination and suboptimal implementation of SOPs in the field also impact work consistency, while the disposition or attitude of implementers who have demonstrated commitment but are not yet unified requires a more comprehensive strategic approach. Therefore, integrated efforts are needed, including improving the communication framework, strengthening human resource capacity, improving facilities, stricter supervision, and ongoing coaching to create more effective and professional policy implementation.

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

Dengue Hemorrhagic Fever (DHF) remains a major public health problem in Indonesia, particularly in densely populated areas. Control efforts require accurate data and spatial analysis to understand disease distribution patterns. Geographic Information System (GIS) is an effective tool for visualizing case distribution and supporting surveillance and planning of control programs at the primary healthcare level. This study aims to describe the spatial distribution of Dengue cases based on medical record data and produce a geographic distribution map to support Dengue control efforts at the Puskesmas level. This study used a quantitative descriptive design with secondary data from medical records at Karangsari Health Center. The sample consisted of 255 DHF patients in 2025, selected using a total sampling technique. Data were processed through editing, geocoding patient addresses, and spatial analysis using QGIS software.The results showed 255 Dengue  cases in 2025 with fluctuating monthly trends, peaking in April and lowest in December. Case distribution was uneven and tended to cluster. High-risk areas accounted for 15.7%–21.2%, moderate-risk areas 9.8%–15.7%, and low-risk areas 7.1%–9.8%. Megu Cilik Village had the highest proportion of cases, while other villages were categorized as moderate and low risk. This pattern indicates that Dengue incidence is influenced by environmental conditions, vector density, host factors, rainfall, and Aedes aegypti presence. GIS provides clearer spatial visualization, helping identify high-risk areas and supporting targeted public health interventions.

This study analyzes the urgency of strengthening citizen lawsuit mechanisms in response to spatial planning failures from an environmental law perspective, using the 2025 floods in Bali as a case study. The study is motivated by the increasing frequency and intensity of floods, which can no longer be understood as merely natural phenomena, but rather as the result of structural failures in spatial planning management and weak government accountability. Normatively, spatial planning is regulated under Undang Undang Nomor 26 Tahun 2007 dan Undang Undang Nomor 32 Tahun 2009 however, its implementation reveals a gap between legal norms and actual practice. The methodology employed is a normative legal approach, involving an analysis of legislation, legal doctrine, and judicial practices related to citizen lawsuits. The study's findings show that land-use conversion and development in water catchment areas, which go against the precautionary principle, the polluter pays principle, and sustainable development, are examples of spatial planning violations that cause flooding in Bali. In this situation, citizen lawsuits increase public access to justice while acting as a legal tool to hold the state responsible for its carelessness. However, this mechanism's effectiveness is still limited by the absence of a clear legal foundation, the difficulty of the burden of proof, and the public's limited access to the litigation process. Therefore, in order for citizen lawsuits to serve as effective tools for environmental protection and accountability, it is imperative that clear regulations be established, procedures be streamlined, and public access and ability information be improved.

This study is motivated by the importance of understanding the visual characteristics of drawings produced by children aged 10–11 years within the context of non-formal learning. Children’s drawings not only represent objects but also reflect stages of visual development and learning experiences. This research draws upon theories of children’s artistic development and visual analysis in fine arts. The study employs a descriptive qualitative method with a visual analysis approach. The subjects consist of children aged 10–11 years who participate in private drawing lessons. Data were collected through observation, documentation of students’ artworks, and brief interviews with the instructor. The findings indicate that variations in drawing outcomes are influenced by the duration of learning, practice habits, and the teaching methods applied. Furthermore, the study reveals that children’s ability to produce simple realistic drawings is shaped by their learning experiences and instructional guidance during the learning process, resulting in diverse visual characteristics that remain within a developmental stage.

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

 The Ministry of Health and the Coordinating Ministry for Human Development and Culture indicate that 41% of students experience hunger, which has an impact on the decline in the quality of education. The Free Nutritional Meals (MBG) policy is present as a strategy oriented towards more inclusive and sustainable education. The purpose of this study is to determine the Free Nutritional Meals (MBG) program policy based on Maslow's Hierarchy of Needs Theory at SD Negeri 2 Kendari, Southeast Sulawesi in 2025. This study is a qualitative study with a phenomenological approach. Informants in this study numbered 10 people, namely 3 key informants and 7 supporting informants selected using a purposive sampling technique. Data analysis was carried out through data reduction, data presentation, and drawing conclusions. The results of the study on students' physiological needs show variations in the level of students' satiety. Students' need for safety shows students are calmer and more focused, although there are still variations in perceptions among some students and parents. The need for socialization shows that the MBG program encourages communication, as well as the formation of attitudes of mutual assistance and mutual cooperation. The need for appreciation shows equal conditions regardless of economic background. The need for self-actualization shows increased participation, discipline, and responsibility, although influenced by individual character. It can be concluded that the MBG program has been able to fulfill the physiological, security, socialization, appreciation and self-actualization needs of students, although some needs are influenced by individual character.

Stunting is a condition of growth failure in toddlers due to chronic malnutrition characterized by height below the age standard. This study aims to analyze the dietary patterns of stunted toddlers in the Parigi Community Health Center, Muna Regency, in 2025. The study used a qualitative approach with a phenomenological design. Informants consisted of mothers who had stunted toddlers as key informants and Posyandu cadres as supporting informants selected by purposive sampling. Data collection was carried out through in-depth interviews, observation, and documentation, then analyzed through the stages of data reduction, data presentation, and drawing conclusions with triangulation validity tests. The results showed that feeding practices for stunted toddlers were still not in accordance with recommendations. All informants had carried out Early Initiation of Breastfeeding (IMD), but exclusive breastfeeding was not optimal due to the perception of insufficient breast milk. Complementary breastfeeding (MP-ASI) tended to be given before the age of 6 months, influenced by the assumption that babies were hungry when they cried and cultural habits. The frequency of toddler meals was irregular, the type of food was dominated by porridge, and food variety was still limited. Consumption of animal side dishes, vegetables, and fruit was also not routinely provided. In conclusion, the dietary patterns of stunted toddlers in the study area do not meet the principles of balanced nutrition and are still influenced by family knowledge and habits. Therefore, increased education for mothers and families regarding appropriate feeding practices is needed to support optimal toddler growth and development.

Uterine myoma is a benign smooth muscle tumor of the uterus commonly found in women of reproductive age and may cause symptoms related to mass effect and hematologic disturbances. We report the case of a 41-year-old woman presenting with progressive vaginal pain for 3 months, accompanied by low back pain and impaired daily activities, without vaginal bleeding, vaginal discharge, fever, or urinary or defecatory symptoms. Laboratory examination revealed severe microcytic hypochromic anemia with a hemoglobin level of 4.7 g/dL, while ultrasonography demonstrated a 9.93 × 10.32 cm mass described as symmetric, well circumscribed, and hyperechoic, leading to a working diagnosis of uterine myoma with anemia. The patient was managed with general condition monitoring, intravenous fluids, analgesics, transfusion of four units of packed red cells, and laparotomy as definitive intervention. Following transfusion and surgery, the hemoglobin level increased to 9.4 g/dL and subsequently to 11.0 g/dL, accompanied by improvement in postoperative symptoms and clinical condition. This case demonstrates that a large uterine myoma may present predominantly with pelvic pain and functional impairment in the absence of vaginal bleeding. A comprehensive approach involving systematic evaluation, preoperative correction of anemia, appropriate surgical intervention, and postoperative monitoring is essential to improve safety and clinical outcomes in patients with symptomatic pelvic masses.

Tinea favosa is a rare but destructive form of chronic dermatophytosis fungal infection. It is marked by the development of scutules (yellowish, cup-like crusts) and can lead to permanent cicatricial alopecia if not treated appropriately. Although its prevalence is decreasing globally, sporadic cases are still common in areas with poor sanitation. Trichophyton schoenleinii is the primary medical cause of Tinea favosa, but it can also be caused by Trichophyton violaceum or Microsporum gypseum. This report discusses a case involving a 7-year-old boy who exhibited classic clinical signs of favus. Diagnostic procedures included a physical examination, direct microscopic examination with 10-20% KOH solution, and culture on Sabouraud Dextrose Agar (SDA) to identify the fungal species. Microscopic examination revealed branching and fragmented hyphae (arthrospores) and air tunnels within the hair shaft. Culture confirmed Trichophyton schoenleinii as the primary etiologic agent. The patient was treated with oral griseofulvin combined with ketoconazole cream for 8–12 weeks. Follow-up showed resolution of the crusts and cessation of the inflammatory process, although areas of fibrosis showed permanent hair loss.

The purpose of this study is to examine the implementation of employment agreements as one of the means of providing legal protection for workers’ rights. The research method employed in this study is normative juridical, utilizing primary and secondary legal materials obtained through the analysis of statutory regulations, legal scholars’ opinions, as well as books and journals relevant to the subject under study. The results of the study indicate that employment agreements, as a form of preventive legal protection for workers’ rights, are a consequence of the application of the welfare state concept, thereby requiring the state to intervene in employment relationships arising from such agreements. This form of intervention can be observed in Law Number 13 of 2003 concerning Manpower. The provisions contained in this law, particularly Article 54 paragraph (1) of Law Number 13 of 2003 concerning Manpower, constitute a form of preventive legal protection, especially in points (e) and (f), as they regulate economic rights as well as the rights and obligations of workers. These provisions provide protection and serve as a form of legal certainty that safeguards workers from the beginning of their employment. The obstacles encountered in the implementation of employment agreements as a preventive means of protecting workers’ rights are divided into three factors: regulatory factors, legal culture factors, and legal structure factors.

The Indonesian National Army as a member of the Indonesian National Guard is at the forefront of Indonesia in the eyes of the public as an example and role model in discipline, ethics, and compliance with the law. However, in the reality of daily life, there are still TNI soldiers who commit traffic violations, such as driving a vehicle without having a Driver's License (SIM). This research includes empirical juridical research, or called field research, which examines the applicable legal provisions and compares them with the reality that occurs in society. The research method used was in the form of interviews with five relevant sources, then the data was analyzed descriptive-qualitatively to provide a comprehensive understanding. The results of the study showed that (1) law enforcement against TNI soldiers who committed traffic violations without a driver's license was checked according to the procedure of the rapid inspection event; no long inspection minutes are required, it is enough to use the minutes of traffic violations and road transportation or tickets from the military police; (2) Sanctions applied for minor traffic violations in the form of administrative disciplinary sanctions, including criminal prosecution of fines paid to military authorities and deposited into the state treasury. This reflects the balance between legal compliance and internal discipline of the TNI, as well as efforts to develop soldiers so that they remain an example for the community.

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.

This study is motivated by the importance of the relationship between reading and speaking skills in Arabic language learning. Reading, as a receptive skill, plays a significant role in enriching vocabulary, understanding language structures, and constructing meaning, which in turn affects speaking ability as a productive skill. At Baitul Hidayah Islamic Boarding School in Bandung, variations were observed in students’ abilities in reading Arabic texts and speaking Arabic, raising questions about the existence of a relationship between these two skills. This study aims to determine whether there is an influence of Arabic reading skills on Arabic speaking skills among fifth-grade students (Class V-A) in the 2024/2025 academic year. This research employs a quantitative approach with a correlational design. The subjects of the study consisted of all 28 students in Class V-A, selected using a saturated sampling technique. Data were collected through reading skill tests and speaking skill tests, and subsequently analyzed using descriptive statistics and the Spearman rank correlation test. The results indicate a significant relationship with a strong level of correlation between Arabic reading skills and Arabic speaking skills. This is evidenced by the correlation coefficient (r-value) of 0.824, which is higher than the r-table value at a 5% significance level (0.374). It is recommended that the development of reading skills be more systematically integrated with speaking practice. Further research is suggested to involve a larger sample size and more diverse variables to strengthen the findings.

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.