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This study aims to test and analyze the influence of independence, task complexity, and auditor experience on audit judgment. Audit judgment is one of the important components in the audit process that determines the quality of audit report results. The better the auditor's consideration, the higher the level of reliability of the audited financial statements. This research was conducted at Public Accounting Firms (KAP) operating in the Bekasi area. The variables used in this study consisted of audit judgment as a dependent variable, and independence, task complexity, and auditor experience as independent variables. The sampling technique was carried out using a non-probability sampling method, using a purposive sampling approach. The sample obtained was 12 companies with a total of 76 auditor respondents. The analysis method used is Structural Equation Modeling Partial Least Square (SEM-PLS) by measuring three stages: outer model test, inner model test, and hypothesis test. The results of the study show that the three independent variables, namely independence, task complexity, and auditor experience, have a positive and significant influence on audit judgment. This means that the higher the level of auditor independence, the more complex the tasks handled, and the more experience the auditor has, the better the audit considerations will be in the audit decision-making process. The implications of this study underscore the importance of maintaining and improving the quality of auditor professionalism, through continuous training, increasing flight hours, and maintaining an independent attitude in carrying out the audit process. In addition, the organization is also expected to provide adequate support for the sustainable development of auditor competencies. It is hoped that these findings can be an input for public accounting firms and related institutions in improving the quality of financial audit results and strengthening public trust in the auditor profession.

Maintaining stable cage temperature is a crucial factor in the success of broiler chicken farming, especially in close house systems that rely on optimal microclimate control. Temperature instability can lead to thermal stress, reduced growth rates, and increased mortality in broilers, particularly during the early stages of life (0 to 30 days old). This study aims to design and implement an automatic temperature control system based on the Arduino Uno microcontroller integrated with a DHT11 temperature and humidity sensor in the broiler chicken cages of PT. Barokah Restu Utama. The system is designed to read temperature and humidity in real-time and automatically activate or deactivate cooling devices such as fans or heating devices like incandescent lamps, depending on the temperature range required for each growth phase. The ideal temperature range used as a reference in this system includes 30–32°C for chickens aged 0–7 days, 29°C for ages 8–14 days, 28°C for ages 15–21 days, and 26–27°C for chickens aged 22–30 days. Testing results show that the system is capable of maintaining stable temperatures according to the specified standards for each growth phase. With this automatic control system in place, broiler chicken maintenance becomes more efficient and effective. The risk of mortality due to heat stress is significantly reduced, and chicken growth becomes more optimal. This technology offers a practical and economical solution, especially for small- to medium-scale broiler chicken farmers who use close house systems. The system is easy to operate and relatively affordable to install, making it an accessible innovation that supports better livestock management through automation and smart farming practices.

The development of information technology has encouraged university libraries to innovate in disseminating information more effectively. Institutional repositories are present as one of the information repackaging products that aim to collect, manage, and disseminate scientific works of academicians in digital form. Repositories can be viewed as valuable assets of an institution that function as a means to improve the reputation of the institution. This study was implemented through a quantitative approach with a descriptive method. This approach was chosen to provide a systematic, factual, and accurate picture of the effectiveness of the directory as an information repackaging product at the Padang State University Library. The results of the study indicate that the use of information repackaging is in the high category in terms of reasons for use, interaction, and results felt by users, although there are still challenges in the completeness and personalization of content. This study recommends the need for continuous evaluation, development of more diverse information formats, and increasing librarian competence in understanding user needs so that the repository can function optimally as a medium for disseminating information and supporting the position of the institution.

The purpose of this community service is to develop MSMEs in terms of digital marketing and also expand the MSME marketing network. MSME Barokah is one example of MSMEs that need digital marketing assistance. The methods used in community service activities are divided into four stages, namely, surveys, digital marketing socialization, digital marketing assistance, and maintenance and evaluation stages. The form of community service is aimed at developing and also in digital marketing assistance for MSME Barokah so that they can have an unlimited marketing network

The application of safety is an important matter in carrying out activities inland transportation including railroad transportation. Jabodetabek travel routes are handled directly by PT. Kereta Komuter Indonesia. This activity certainly requires a lot of human labor so safety is very important in this regard. With the existence of safety arrangements, it will avoid any related things from accidents or losses due to the delay in the completion of work caused by the inaccurate company safety management system. Therefore each element involved in each activity requires further knowledge and understanding of the core factors that are in accordance with the safety management system used. Referring to this approach, research is carried out on the railroad industry in Indonesia by developing a safety model in the railway industry. The research was conducted by finding the right literature and then developing a model for the factors considered appropriate to be applied to the safety management system in railroad transportation in Indonesia. After the model was developed, the model was confirmed by the Confirmatory Factor Analysis (CFA) approach with the Structural Equation Modeling (SEM) method. The results of the study will prove that the factors developed in the safety model are positively related to the implementation of commuter train safety management in Indonesia.  

This study investigates the implementation of the Indonesian Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in improving financial management in micro-enterprises. The case study focuses on the “Barokah” catfish farming business in Sugih Waras Village, Magetan, East Java. Using a qualitative descriptive method involving interviews, observation, and documentation, the study found that the enterprise initially lacked structured financial documentation. Through targeted mentoring, the business owner was able to develop financial reports compliant with SAK EMKM, leading to enhanced financial literacy, accountability, and business credibility. The study underscores the importance of SAK EMKM in promoting financial inclusion and sustainability among micro-enterprises in rural Indonesia.

The objective of this study is to examine and compare the financial performance of Islamic banks and conventional banks in Indonesia during the 2019–2023 period. This research is motivated by the rapid growth of the Islamic banking industry; however, its market share remains relatively small compared to conventional banks. The study evaluates various financial ratio indicators, including Return on Assets (ROA), Net Interest Margin (NIM), Capital Adequacy Ratio (CAR), BOPO, Non-Performing Loans (NPL), and Non-Performing Financing (NPF), using a quantitative approach and comparative method. Data were collected from the annual financial reports of several major banks selected through purposive sampling. The results of the analysis indicate that conventional banks generally outperform in terms of profitability and operational efficiency, as reflected in the ROA and BOPO ratios. On the other hand, Islamic banks demonstrate more stable financing quality and liquidity, as indicated by relatively stable NPF and FDR ratios. These performance differences stem from the distinct operational principles of the two banking systems: interest-based operations for conventional banks and profit-sharing principles for Islamic banks. The study concludes that a more comprehensive evaluation method, integrating both sharia compliance and financial elements, is essential to provide a fair and accurate assessment of bank performance. The findings are expected to be valuable for regulators, academics, and industry practitioners in formulating policies that support a more inclusive and sustainable banking system.

Education in the 21st century requires teachers as educators to be more adaptive and innovative in developing critical, creative, communicative, and collaborative thinking skills. However, not all teachers are able to play such a role. Therefore, metasa researchers need to re-actualize literacy about learning strategies in the 21st century. The purpose of this study is to re-strengthen the actualization of the concept of learning strategies in responding to challenges in the 21st century. This research method uses Systematic Literature Review (SLR), this study analyzes various scientific sources related to learning strategies that are in accordance with the needs of modern education. The results of this study indicate that there are several learning strategies that can be actualized by teachers in responding to the challenges of education in the 21st century, including examining the definition of learning strategies in the contexy of 21st century education, identifying criteria for selecting relevant strategies, types of 21st century learning strategies, opportunities utilized in implementing learning strategies and challenges that need to be overcome by educators. These findings are expected to be a reference for educationin developing learning strategies that are in accordance with the demands of the times.

The purpose of this study is to examine how fourth-grade students at MI Al Barokah An Nur Jember use teaching aids to learn about the excretory system. A qualitative descriptive method was used, with data collected through observation, interviews, and documentation. The results of the study show that teaching aids are crucial in helping students understand the components of the excretory system in more detail. The tools used include replicas of human excretory organs, such as the kidneys and lungs. Teaching aids serve as visual media used by teachers to attract students' attention and enhance their engagement in the learning process. They also stimulate students' motivation to learn and assist them in retaining the concepts being taught. Therefore, teaching aids have proven to be beneficial in supporting science learning in the fourth grade at MI Al Barokah An Nur Jember.

This study aims to improve the understanding of grade 5 MI Al-Barokah students about the learning media of the human digestive system through the application of visual media innovation. A qualitative approach was used in this study with observation techniques and analysis of the teaching and learning process. The results showed that the utilization of visual media was able to help students understand the interactive media learning of the human digestive system more optimally. Students can visually imagine the course of the digestive process and understand various related concepts more clearly. The findings also show that visual media can foster interest and increase student learning motivation. The implication of this study suggests that teachers consider using visual media as an alternative learning strategy in con veying scientific concepts. This research also contributes to the development of more effective and interactive learning approaches to improve students' This research also contributes to the development of more effective and interactive learning approaches to improve students' understanding of scientific material.

This study examines the role of character-based assessment of independence in improving problem-solving skills in elementary school students. Character-based assessment of independence assesses students' learning process, not just academic results, with a focus on developing values of independence such as responsibility, initiative, and self-management skills. Through this approach, students are trained to face challenges independently, manage time, and find solutions creatively. Literature review shows a positive relationship between the level of student independence and increased problem-solving skills. However, the implementation of this assessment faces challenges such as lack of teacher understanding, time constraints, and system support. Nevertheless, character-based assessment of independence remains relevant and needs to be implemented more widely with training support for teachers, the use of technology in assessment, and synergy between schools, parents, and communities. The results of this study suggest that independence assessment should be an integral part of learning practices to create a generation of independent and solution-oriented learners.

This community service activity aims to implement the Pancasila Student Profile Strengthening Project (P5) with a multicultural education-based approach in the school environment. P5 is part of the Independent Curriculum which aims to form students with character according to Pancasila values. Multicultural education was chosen as the main approach to instill the values ​​of tolerance, mutual cooperation, and respect for cultural diversity. The method of implementing the activity includes socialization of the P5 concept, teacher training in implementing multicultural learning, and mentoring the implementation of the project with students. The results of the activity showed an increase in teacher understanding of the integration of Pancasila values ​​in the learning process and an increase in active student participation in activities that respect cultural differences. This activity also encourages the creation of an inclusive and harmonious learning environment. Thus, the implementation of P5 based on multicultural education has proven effective in supporting the strengthening of student character according to the Pancasila Student Profile.

This study aims to systematically examine various mathematics learning strategies based on deep learning approaches that can enhance elementary school students’ motivation and academic achievement. In the context of education, deep learning refers to learning processes that emphasize conceptual understanding, interrelated knowledge, and the development of critical and reflective thinking skills. Using the Systematic Literature Review (SLR) method, this research analyzes 20 relevant scholarly articles published between 2015 and 2024, sourced from leading databases such as Google Scholar. The review findings indicate that strategies such as problem-based learning (PBL), project-based learning (PJBL), metacognitive strategies, and the use of interactive learning technologies consistently improve student engagement, foster intrinsic motivation, and enhance mathematics learning outcomes. These findings suggest that integrating deep learning-based instructional strategies is highly relevant for elementary mathematics education, aiming to create more meaningful, student-centered learning experiences.

This community service activity aims to optimize the strengthening of teachers' soft skills through the implementation of the Pancasila Student Profile Strengthening Project (P5) based on scientific literacy. Soft skills such as communication, collaboration, critical thinking, and leadership are essential competencies for teachers in creating meaningful and transformative learning. This activity was carried out in several public elementary schools in Bekasi City with a participatory training approach and direct practice-based mentoring. The training materials were designed to integrate scientific literacy with Pancasila values ​​in the context of thematic learning. The results of the activity showed a significant increase in communication skills, collaboration skills, and teacher understanding in applying the dimensions of the Pancasila Student Profile into the learning process. In addition, this program also had a positive impact on shaping the professional behavior of teachers who were more reflective, collaborative, and oriented towards strengthening student character. These findings indicate that the integration of scientific literacy within the P5 framework can be an effective strategy in developing teachers' pedagogical competence.

This community service activity aims to optimize the strengthening of teachers' soft skills through the implementation of the Pancasila Student Profile Strengthening Project (P5) based on scientific literacy. Soft skills such as communication, collaboration, critical thinking, and leadership are essential competencies for teachers in creating meaningful and transformative learning. This activity was carried out in several public elementary schools in Bekasi City with a participatory training approach and direct practice-based mentoring. The training materials were designed to integrate scientific literacy with Pancasila values ​​in the context of thematic learning. The results of the activity showed a significant increase in communication skills, collaboration skills, and teacher understanding in applying the dimensions of the Pancasila Student Profile into the learning process. In addition, this program also had a positive impact on shaping the professional behavior of teachers who were more reflective, collaborative, and oriented towards strengthening student character. These findings indicate that the integration of scientific literacy within the P5 framework can be an effective strategy in developing teachers' pedagogical competence.

Islamic education is not only aimed at transferring knowledge, but also at forming a complete human being through the development of spiritual, intellectual, and moral aspects. Surah Al-Fatihah as the opening of the Qur'an contains educational values ​​that are very relevant to be used as a foundation in forming human awareness of Allah in the educational process. This article examines the concept of Islamic education through three main terms, namely at-tarbiyah, at-ta'lim, and at-ta'dib, and identifies educational values ​​in Surah Al-Fatihah such as the values ​​of faith, worship, sharia, and stories as instruments of character formation. In addition, the discussion focuses on the role of Surah Al-Fatihah in building the spiritual awareness of students and strengthening the vertical relationship with Allah SWT. The results of the study show that Surah Al-Fatihah is not only a ritual reading, but also an integrative and applicable framework of values ​​in Islamic education. By making this Surah the foundation of learning, the educational process can be directed to produce perfect human beings who are not only intellectually intelligent, but also spiritually strong and have noble morals.

This paper examines the violation of the Islamic business ethics principle of amanah (trustworthiness) through a case study of financial statement manipulation by PT Garuda Indonesia in 2018. The company recorded unrealized revenue of USD 239 million as profit, while in fact it was operating at a loss. This action not only violated accounting standards but also breached Islamic values such as amanah (trust), shiddiq (honesty), and involved elements of tadlis (deception) and gharar (uncertainty). Using a qualitative approach and case study method, this paper analyzes documents from the Financial Services Authority (OJK), the Indonesia Stock Exchange (BEI), and Islamic business ethics literature. The findings reveal that this manipulation caused public distrust, administrative sanctions, and reputational damage. This paper recommends implementing Shariah-based corporate governance, ethical auditing aligned with Islamic principles, and strengthening ethical literacy in the business world. Therefore, justice and accountability in business can be upheld in accordance with Islamic teachings.

Islamic economics has been practiced since the time of the Prophet Muhammad. However, at that time until several centuries later there was no special classification of disciplines for economics, causing several Muslim works to be lost. The role of scholars in this case is very influential in the sustainability of Islamic economics both in terms of theory and implementation. This journal aims to review the thoughts of Islamic economics from scholars, one of whom is Imam Abu Hanifah. By matching whether Imam Abu Hanifah's thoughts are still relevant and can be applied in the modern era. The method used is research with the study method used is library research. Where researchers use books, journals, periodical articles, yerbooks, bulletins, annual reviews, historical records, magazines, and newspapers as the main subject of their study. The results of this study are that Imam Abu Hanifah's thoughts on the salam contract are still relevant and can be implemented in the modern era. although not all sales and purchase contracts can use the salam contract method because there are several conditions that must be met in this contract.

The Sustainable Food Yard Program (P2L) is the government's effort to increase community food security through the use of home yards. In the Barokah Women Farmers Group (KWT), Majidi Village, Selong District, East Lombok Regency, this program was implemented with the aim of empowering women farmers in managing their yards to be more productive and support family food security. However, in its implementation, this program faces various challenges that affect its effectiveness. This study aims to analyze the effectiveness of the P2L Program at KWT Barokah, as well as identify the supporting and inhibiting factors that affect the implementation of the program. The research method used is qualitative descriptive with data collection techniques including interviews, observations, document collection, and review of previous research. The data obtained were then analyzed using the Miles and Huberman data analysis model, resulting in findings that were in accordance with the focus of the research. The results of the study show that the Sustainable Food Yard Program at KWT Barokah has good productivity potential, as seen from the increase in the quantity of crops. However, this program still faces several obstacles, especially related to the lack of facilities and infrastructure as well as cultivation methods that are not optimal. In addition, limitations in storage facilities and cultivation techniques also affect the quality of production products. Therefore, significant improvements are needed in terms of facilities, infrastructure, and improving the skills of members to achieve optimal effectiveness.

This study aims to construct elementary school students understanding of the eclipse phenomenon through the integration of science and local wisdom. This case study explores the use of the Bancakan Gerhono tradition as a learning method to improve students conceptual understanding of the eclipse, as well as how this approach can strengthen culture based learning. This study uses a qualitative approach with a case study method. The subjects of the study consisted of 6th grade elementary school students and science teachers at SDN Boja 01. Data validity techniques were carried out through triangulation of sources, methods, researchers, and theories. Data were analyzed using an interactive model from Miles, Huberman, and Saldana (2014) which includes the stages of data reduction, data presentation, and drawing conclusions/verification. The results of the study showed that the integration of the Bancakan Gerhono tradition in science learning significantly improved students understanding of eclipses. Students were able to relate scientific concepts to their cultural context, making learning more meaningful and relevant. The acceptance of the integration of local wisdom in learning was very positive, both from students and teachers. This approach was also proven to be effective in increasing student engagement and strengthening their conceptual understanding. The implications of this study emphasize the importance of integrating local wisdom into the science curriculum to create holistic and contextual learning. this study also recommends further development regarding the application of local tradition sin various disciplines in elementary school.