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This study investigates the practice of the accounting profession with the aim of identifying the key threats and challenges that hinder its development in Nigeria. To achieve this objective, three hypotheses were formulated and tested using the chi-square statistical technique to examine the relationship between identified challenges and the development of accounting practice in the country. The study drew on the perceptions of key stakeholders in the accounting field, namely academic accountants, professional accountants, and accounting regulators. Primary data were collected and analyzed, and the results revealed that the accounting profession is confronted with significant challenges that negatively influence its growth and development. The study concludes that these constraints may pose serious risks to the future advancement of the profession in Nigeria. It therefore recommends that academic and professional accountants should remain committed and proactive in advancing accounting knowledge and practice, while regulatory bodies should ensure objectivity, transparency, and fairness in the formulation and enforcement of accounting standards and regulations

This research is motivated by the importance of implementing Standard Operating Procedures (SOP) in speed boat maintenance activities as a supporting facility for ship agency operations at PT. Sinar Pasific. The high intensity of speed boat usage makes the fleet vulnerable to damage if maintenance is not carried out regularly and according to procedures. Based on initial observations, inconsistencies in maintenance implementation, incomplete documentation, and damage to the engine, electrical systems, and hull were still found, which can disrupt company operations. This study aims to determine the implementation of SOPs, the obstacles encountered, and the efforts made to optimize speed boat maintenance at PT. Sinar Pasific. This research was conducted at PT. Sinar Pasific during the author’s Onboard Practical Training (PRADA) from August 2024 to July 2025. The research method used is a descriptive qualitative method. The data sources were obtained through direct field observation, semi-structured interviews with personnel involved in speed boat operations, and documentation studies related to fleet maintenance activities. The results show that the implementation of Standard Operating Procedures (SOP) in speed boat maintenance at PT. Sinar Pasific has been carried out but has not yet run optimally. This is indicated by inconsistent maintenance schedules, lack of supervision, and incomplete maintenance documentation. In addition, several problems were still found, such as damage to the engine, electrical systems, and speed boat hulls, which can hinder company operations. To overcome these obstacles, the company has made efforts by improving discipline in SOP implementation, conducting regular supervision and evaluation, improving maintenance documentation, and increasing technicians’ understanding of the importance of preventive maintenance so that speed boat conditions are maintained and operational activities run smoothly.

The development of information and communication technology has significantly transformed the field of education. Teachers no longer depend only on lectures to deliver learning materials but also use various learning media to improve the effectiveness of the teaching and learning process. One of the most widely used innovations is interactive learning media, which combines text, images, audio, video, and other interactive features to support student learning. Interactive learning media can create a more engaging and enjoyable learning environment. Through this media, students actively participate in learning activities rather than simply receiving information passively. As a result, their attention, motivation, and understanding of the learning materials can improve. However, low student learning outcomes remain a challenge in education. Limited student involvement in the learning process often affects their ability to understand lessons and achieve learning objectives. Previous studies have indicated that interactive learning media can enhance both the quality of learning and student achievement. Therefore, examining the influence of interactive learning media on student learning outcomes is important to support the development of more effective, innovative, and technology-based learning processes in the digital era.

The rapid development of Generative Artificial Intelligence (AI) technology has brought about significant changes in various fields, including higher education. One of its primary functions is to assist students in completing academic writing assignments. This study aims to explore the use of Generative AI in enhancing students’ academic writing skills and to identify the advantages and challenges faced in the field of education. The method used in this study is a literature review, analyzing various scientific works from both domestic and international sources regarding Generative AI, scientific writing, and higher education published between 2023 and 2025. The findings indicate that Generative AI can assist students in formulating ideas, structuring their writing, improving grammar, and boosting writing productivity. Additionally, this technology contributes to enhancing students’ confidence and efficiency in the academic writing process. However, various challenges were also identified, such as the risk of academic misconduct, excessive reliance on AI-generated content, and concerns regarding the accuracy and authenticity of information. Therefore, the use of generative AI must be accompanied by digital literacy and an understanding of ethical considerations to ensure its responsible use in educational settings. This study indicates that generative AI has great potential to improve academic writing skills when used appropriately and responsibly.

The opening of the wrench opening for M14 bolts is broken in use as a problem encountered in field activities. The manufacturing objective is to obtain an M14 mm wrench-ring wrench from forged steel measuring 200x6.5 mm. The manufacturing method includes: wrench design on one end and ring wrench design on the other end for bolt size M14 mm, cutting sufficient volume of steel material after forging according to the design, wrench forging on one end and ring wrench forging on the other end for bolt size M14, Chromium plating; finishing of wrench gap and hexagon for ring wrench with a distance of 22 mm, and quality-dimension-standard inspection. TThe manufacturing results are in the form of a paired wrench with an M14 mm ring wrench made of forged steel coated with chromium measuring 200x6.5 mm with a total production cost of IDR 30,000/unit, and a process duration of 3 minutes/unit which has the impact that the paired wrench with a ring wrench for M14 mm bolts measuring 200x6.5 mm can be used for M14 bolts in general with an opening width of 22 mm for both ends as a wrench or ring wrench.

The rapid expansion of social media has intensified the phenomenon of Fear of Missing Out (FOMO), a form of anxiety arising from the perception that others are experiencing more rewarding lives. With more than 5.17 billion active social media users worldwide in 2024, including Indonesians who spend over three hours daily on social media, FOMO has become an increasingly prevalent psychological and social issue. This study employs a qualitative approach using a systematic literature review to examine the relationship between social media use, FOMO, and psychological well-being, while exploring its spiritual dimensions from an Islamic perspective. The analysis draws on Social Comparison Theory, Self-Determination Theory, and Islamic psychospiritual concepts, particularly qana'ah (contentment) as articulated by Ibn Qayyim al-Jawziyyah. The findings indicate that FOMO is strongly influenced by social comparison, declining self-esteem, and compulsive engagement with digital platforms, all of which contradict Islamic values such as qana'ah, tawakkul (reliance on God), shukr (gratitude), and zuhd (detachment from excessive worldly attachment). The study argues that FOMO should be understood not only as a psychological problem but also as a spiritual challenge resulting from the erosion of inner contentment. To address this issue, the study proposes integrating evidence-based digital well-being strategies with Islamic spiritual practices, including mindful dhikr, structured digital detox, and gratitude cultivation. This research contributes to the growing field of Islamic digital psychology by offering an integrative framework for promoting psychological resilience and spiritual well-being in Muslim communities.

This study aims to overhaul the conventional understanding of tourism through a missiological lens, by positioning social interactions at the Parbubu Tarutung Soda Water Tourism Object as the locus of Missio Dei (God's Mission) manifestation. Amidst the tendency of modern humans to be trapped in egocentrism, alienation, and minimal openness due to secular routines, God is present with a mission to transform human relations. Using a qualitative descriptive-theological method, this study analyzes three axes of social interaction (inter-tourists, tourists-managers, and tourists-local communities). The results of field research indicate that although the pattern of interaction between visitors is still minimalist and egocentric-group due to a purely physical recreation orientation, there is a strong spiritual modality in the service aspect (hospitality) of the managers that reflects the restoration of the image of God (Imago Dei). The absence of social conflict and the presence of sincere hospitality are identified not merely as business strategies, but as real implications of the work of the Holy Spirit who precedes the church (prevenient grace) in destroying human egoism. This study concludes that tourism can be an eschatological means by which social interactions are transformed into encounters that bring about God's Shalom, meaning that tourism can be a way to bring about God's peace through authentic encounters between tourists, rather than simply ordinary tourist transactions. The author recommends the reconstruction of public spaces in this destination as inclusive communal spaces that facilitate reconciliation and social transformation.

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

Collaboration between classroom teachers and Islamic Religious Education (PAI) teachers constitutes an essential strategy for instilling religious moderation values in elementary schools. This study aims to: (1) describe the forms of collaboration developed between classroom teachers and PAI teachers; (2) assess the effectiveness of such collaboration in inculcating religious moderation values; (3) identify changes in students' attitudes as tangible outcomes of collaboration; and (4) analyze supporting and inhibiting factors of collaboration at SDN 3 Wanamekar. A descriptive qualitative approach was applied using field study methods. Data were gathered through in-depth interviews, participatory observation, and document review. Data analysis followed the interactive model of Miles, Huberman, and Saldana, encompassing data condensation, data display, and conclusion drawing. Data credibility was ensured through source triangulation and technique triangulation. Findings indicate that collaboration occurs in two primary forms: reactive collaboration as a spontaneous response to students' intolerant behavior, and planned collaboration involving curriculum coordination, partial co-teaching, and joint evaluation. Collaboration was assessed as sufficiently effective yet suboptimal due to time constraints and excessive administrative burdens. Positive changes in students' tolerance and inclusive attitudes were identified as concrete outcomes. Supporting factors include favorable interpersonal communication, principal support, and moderation value integration in the Merdeka Curriculum. Main inhibiting factors are time limitations, administrative burdens, shallow conceptual understanding of religious moderation, and the absence of a standardized collaboration model. The study recommends establishing structured collaboration schedules and religious moderation training programs for all teachers.

Background: Community nursing is a specialty field that combines nursing science skills, public health sciences, and social assistance in addressing individual and family health problems, including non-communicable diseases such as gout arthritis. Gout arthritis is a metabolic disease characterized by pain and joint inflammation due to the accumulation of purine crystals (hyperuricemia). The WHO reports a prevalence of gout arthritis reaching 3.74% globally, while in Indonesia the prevalence reaches 11.9% based on health worker diagnosis. In Brebes Regency, the prevalence reaches 13.67%, with 3,078 sufferers out of 22,550 productive-age population. Objective: To provide comprehensive community nursing care to Ny. R with musculoskeletal system disorder: gout arthritis in Tonjong Village, Tonjong District, Brebes Regency. Method: This study uses a case study approach with data collection through interview, observation, physical examination, and documentation study conducted on December 26–28, 2025. Results: Assessment findings showed that Ny. R, a 60-year-old woman, had a history of gout arthritis for 3 months with uric acid levels of 9.6 mg/dL, complaining of pain and aching in the left foot with pain scale 3. Two nursing diagnoses were established: acute pain and knowledge deficit. Nursing interventions included pain management, uric acid level monitoring, lemongrass stem decoction foot soak complementary therapy, and health education using leaflets. After 2 days of implementation, uric acid levels decreased to 8.2 mg/dL and pain scale decreased to 2. Conclusion: Community nursing care through complementary therapy (lemongrass stem decoction foot soak) and health education effectively reduced pain and improved knowledge about gout arthritis in Ny. R.

Ciberi Beach is a tourist area in Enggros Village, Abepura District, Jayapura City, with significant development potential that draws on its natural resources and local wisdom. This study aims to identify internal and external factors influencing the development of the tourism area and to formulate appropriate development strategies using SWOT analysis. The research employs a mixed-methods approach, combining qualitative and quantitative techniques, with data collected through field observations, in-depth interviews, and questionnaires distributed to 25 visitors. The findings show that the main strengths are unspoiled natural scenery and community friendliness, while the main weaknesses include inadequate public facilities and poor road access. Key opportunities include ecotourism potential and policy support for spatial planning, while threats include coastal abrasion and unmanaged waste. Based on the SWOT matrix, the strategic position falls in Quadrant I (X = 0.31; Y = 0.51), supporting an aggressive SO strategy. Priority strategies include community-based ecotourism development, digital promotion, collaborative partnerships with universities and NGOs, and regulatory strengthening for sustainable land use. The analysis is grounded in a three-framework theoretical lens comprising the 3A tourism components (Attraction, Accessibility, Amenity), ecotourism principles, and community-based tourism, which together guide the interpretation of SWOT findings and the formulation of strategy.

The Free Nutritious Meal Program (MBG) is a free school lunch initiative in Indonesia introduced during the administration of Prabowo Subianto. This study aims to examine the effectiveness of the government's MBG (Free Nutritious Meal) program on kindergarten students' learning interest through a literature review approach. The background of this study is based on the issue of low student learning interest, which is influenced not only by pedagogical factors but also by physical conditions, particularly nutritional intake. This research employed a qualitative approach using a literature review method. The data sources consisted of scientific articles published within the last five years and accessed through Google Scholar. Data were collected through documentation studies, while thematic synthesis was used for data analysis. The findings indicate that the MBG program has a significant positive impact on improving students' learning interest, particularly in terms of attention, motivation, participation, and attendance. The results also reveal that meeting students' physiological needs contributes to their cognitive and emotional readiness to learn. However, the effectiveness of the program is influenced by the quality of its implementation and management in the field. Therefore, more optimal program management and continuous evaluation are needed to maximize its impact on improving the quality of learning.

This study aims to obtain a comprehensive understanding of the Juz ‘Amma memorization strategy implemented at Madrasah Diniyah Takmiliyah Baitul Azhar, evaluate its effectiveness, and examine the assessment mechanisms applied in Qur’anic learning. The research employed a qualitative field-study approach, focusing on learning activities as the primary object of investigation. Data were collected through direct observation of the learning process, in-depth interviews with the madrasah principal and teachers (ustadz/ustadzah), and documentation analysis related to the memorization program. The data were analyzed through data reduction, data presentation, and conclusion drawing to generate accurate and in-depth findings. The results indicate that the memorization program utilizes a combination of talaqqi, takrir (repetition), sima’i, and small halaqah methods. These strategies have proven effective in improving students’ memorization abilities, as reflected in increased reading fluency, better tajwid accuracy, and the achievement of memorization targets. In addition, the madrasah implements a structured and continuous evaluation system consisting of daily assessments, weekly reviews, and final examinations for each juz. The evaluation focuses on memorization fluency, recitation accuracy, and overall memorization quality. The study concludes that integrating diverse memorization methods with systematic evaluation significantly enhances the effectiveness of Qur’an memorization learning in Islamic educational institutions.  

Artisanal and small-scale gold mining (ASGM) provides short-term income for rural communities but frequently creates environmental, safety, and governance problems when it operates outside formal control. This study aimed to analyze the existing condition of ASGM, identify the driving and inhibiting factors of its arrangement, describe the perceived impacts, and formulate strategic directions for ASGM arrangement in Karang Jaya District, North Musi Rawas Regency, Indonesia. A qualitative descriptive approach was applied using semi-structured interviews supported by secondary data on the study area, population, and agricultural land use. Twenty-two informants represented district officials, village officials, technical agencies, company representatives, community leaders, nearby residents, and ASGM actors. Data were analyzed through reduction, presentation, interpretation, and conclusion drawing. The findings show that ASGM development is driven by gold potential, mining history, household economic pressure, limited alternative employment, and weak field control. The main impacts include land degradation, open mining pits, landslide and occupational accident risks, and mercury-related water and soil contamination. The recommended strategy combines alternative livelihood development, skills training, local economic institutional strengthening, gradual area monitoring, land rehabilitation, and mercury-risk education.

This study examines the role of social media as a contemporary arena of spiritual warfare and its impact on Christian spirituality amid the growth of digital disinformation. Employing a mixed-method approach, the research combines quantitative surveys and qualitative interviews to identify patterns of religious disinformation and explain their influence on doctrinal understanding, worship practices, and the faith identity of church members. The findings indicate a negative relationship between exposure to disinformation and the depth and consistency of spiritual practices. They also reveal increasing theological confusion and the emergence of digital influencers as “alternative authorities” who shape religious interpretation outside established church guidance. In addition, low levels of media literacy and the church’s limited readiness for digital ministry further heighten believers’ vulnerability to misleading narratives. The study concludes that the digital sphere functions as a strategic field of spiritual warfare requiring an integrated theological, pastoral, and literacy-based response. Recommendations include developing theologically grounded media literacy programs, training digital ministry leaders, strengthening pastoral guidance online, and designing contextual, evidence-based church content for contemporary digital communities across diverse contemporary congregational settings and contexts.

. The effort to re-visualize regional architectural elements combined with modern touches is known as neo-vernakular architecture. In North Sumatra, there are various ethnic groups, including Batak, Mandailing, Malay, and others, each possessing rich traditional architectural values. This study aims to identify and analyze traditional architectural elements applied to the façade of the North Sumatra Regional House of Representatives (DPRD) building. The DPRD North Sumatra building is one of the government buildings that functions as a workplace for representatives of the people, council members, and the secretariat in carrying out governmental duties and public services. The building is located on Jalan Imam Bonjol with an area of approximately 8,000 square meters. This study uses a qualitative descriptive method with data collection techniques through direct field surveys and literature studies related to the façade design of the DPRD North Sumatra building. The results show that the neo-vernakular character on the building façade is represented through several architectural elements, such as exposed columns, sunshading, opening forms, and other supporting elements that reflect a combination of traditional and modern architectural features.  

The fiqh principle stating that a leader’s policies and actions toward the people must be based on public welfare is an Islamic legal principle emphasizing that every action and policy of a leader should be oriented toward the interests and well-being of society. This study aims to examine the meaning, normative foundations, concepts, and implementation of this principle in state governance. The research employs a library research method with a normative approach through the analysis of the Qur’an, Hadith, fiqh literature, scholarly journals, and relevant legislation. The findings indicate that this principle has a strong foundation in the Qur’an and Hadith, particularly regarding trustworthiness, justice, and the responsibility of leaders toward their people. Conceptually, this principle is closely related to the theories of maqashid al-shari’ah and siyasah shar’iyyah, which place public welfare as the primary objective of Islamic law. In practice, the principle is applied in various fields, including public administration, law and legislation, religious policies, as well as economic and fiscal policies. Its implementation can be seen in policies concerning the prohibition of interfaith marriage, marriage dispensation, marriage legalization hearings (isbat), the suspension of Hajj departures during the COVID-19 pandemic, and the management of state finances during the era of the Rightly Guided Caliphs. Therefore, this principle demonstrates that Islamic law possesses flexible and adaptive characteristics while maintaining a strong orientation toward public welfare, making it relevant to modern systems of governance.

Online maps applications have become an essential tool for modern society in finding the fastest and most efficient routes. However, these applications often fail to detect current road conditions such as flooding, demonstrations, accidents, or public events, causing users to get stuck in problematic routes. This study aims to develop a prototype of a community-based road condition reporting system, visualized through a web-based digital map. The system allows users to directly report road conditions by providing photo evidence, descriptions, and event categories. It is also equipped with features for designing event routes such as carnivals and suggesting alternative paths based on community reports. The development process was carried out using a simulation-based approach with scenario testing that reflects real field conditions, without involving direct user data. The implementation results show that all core features work properly. The technologies used include Leaflet.js, OpenStreetMap, and the Nominatim geolocation API. This research produces an adaptive community-based GIS model that can be further developed as an intelligent navigation solution at the city scale

This study analyzes the integration of aesthetics and ethics in cosmetology education and its implications for strengthening the professionalism of cosmetology teachers. Cosmetology is often viewed as an applied field that primarily produces visual beauty through make-up, skin care, hair care, and cosmetic services. However, professional cosmetology practice also involves moral responsibility because it deals directly with the human body, personal identity, safety, comfort, and client trust. This article uses a normative qualitative method with conceptual and philosophical approaches through library research. The analysis is organized through three dimensions of philosophy of science: ontology, epistemology, and axiology. The findings show that, ontologically, cosmetology studies beauty and the human body not merely as physical objects, but as subjects with value, dignity, and diverse meanings. Epistemologically, cosmetology knowledge is constructed through the integration of scientific theory, practical skills, professional experience, sanitation principles, occupational safety, and service standards. Axiologically, cosmetology contains ethical values that guide beauty practices so that they remain honest, safe, responsible, and respectful of human dignity. The integration of aesthetics and ethics strengthens the role of cosmetology teachers as educators, professional models, and character builders in vocational education. Therefore, cosmetology learning should not only emphasize technical competence and visual results, but also internalize ethical awareness, reflective judgment, and responsibility in every stage of professional practice.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.