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This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

Background: Cardiac catheterization is the most widely used diagnostic and hemodynamic intervention procedure in the world for the treatment of coronary heart disease (CHD). Cardiac catheterization can cause anxiety in patients who will undergo it. Objective: To analyze the factors that influence the anxiety of patients who will undergo cardiac catheterization. Method: This study is a descriptive analytical study with a cross-sectional approach conducted at Murni Teguh Memorial Hospital Medan. The study population was 40 people, and all of them were used as samples (total sampling). The research instrument was a questionnaire. Data analysis was carried out univariately and bivariately using the Chi-Square test with a significance level of 95% (= 0.05). Results: This study shows that there is a significant influence between knowledge, family support, past experience, and education level on the anxiety of patients who will undergo cardiac catheterization at Murni Teguh Hospital Medan. This is proven by the chi square test with p values for each knowledge (p = 0.000); family support (p = 0.002); past experience (p = 0.003); and education (p=0.003) which are all less than 0.005. Conclusion: Cardiac catheterization patient anxiety is influenced by knowledge, family support, past experience, and education level. Suggestion: It is recommended that further researchers increase the number of samples and independent variables, considering that many factors influence patient anxiety before cardiac catheterization/angiography

. Industrial Internship (KPI) is a form of student learning that emphasizes the direct application of knowledge in the workplace. This study aims to describe the procedures for employee competency development at PPSDM Migas Cepu as an effort to improve organizational performance. The research employed a descriptive qualitative method with data collected through interviews, observations, and document analysis. The findings indicate that competency development at PPSDM Migas is carried out systematically through three main stages: identifying and planning development needs, implementing training programs, and evaluating outcomes using the CIPP, Kirkpatrick, and Kirkpatrick-Philips models. Training activities include courses, workshops, on-the-job training, and certification programs. Evaluations are conducted periodically to ensure program effectiveness and alignment with organizational needs. These findings highlight the importance of human resource management and supervisor involvement in maximizing competency development outcomes. The results of this internship can serve as a reference for designing training programs in similar institutions.

This study aims to determine and analyze the Quality of Public Services in Making Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Viewed from the aspects: (1) Tangible (Physical Evidence), (2) Reliability (Reliability), (3) Responsiveness (Responsiveness), (4) Assurance (Guarantee), (5) Empathy (Empathy). This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in general the quality of public services in making birth certificates at the Population and Civil Registration Office of Gorontalo City has been running well, although there are still some obstacles. In the Tangible dimension, the infrastructure is adequate but still needs to be updated on technological devices. In the Reliability dimension, the service has followed the established procedures and completion times, although sometimes hampered by system disruptions. The Responsiveness dimension shows that employees are quite responsive in responding to community needs, but need to increase effectiveness when queues are high. In the Assurance dimension, employees are competent and maintain data security, supported by technical training in population administration management. Meanwhile, in the Empathy dimension, employees are friendly and caring, although individual attention to the public is reduced during peak hours.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study analyzes the quality control of lamb rendang products at CV. Mitra Tani Farm using three Statistical Quality Control (SQC) tools: the checksheet, Pareto diagram, and Fishbone diagram. The research was conducted to identify major product defects and their root causes in the canned lamb rendang production process. A descriptive quantitative method was applied through direct observation, interviews, and documentation. Data were collected using a checksheet to record defect types and frequencies, then analyzed with Pareto and Fishbone diagrams to determine dominant issues and underlying factors. The results showed that labeling errors were the most frequent defect, followed by inaccurate sterilization and machine overload. These problems were mainly caused by limited operator skills, non-standardized procedures, and inadequate machine performance. The findings indicate that improving operator training, refining standard procedures, and maintaining equipment are essential to enhance product quality and consistency.  

Anxiety is an emotional response that children often experience when facing medical procedures, including circumcision. Unresolved anxiety can have a negative impact, such as increasing pain, disrupting the process of action, and causing trauma. Non-pharmacological efforts such as audiovisual administration and puzzle game therapy can be used to reduce anxiety. This study aims to analyze the difference in anxiety levels in pre-circumcision children between audiovisual giving and puzzle games at Pondok Khitan, Bancang Village, Tahulu Village. Research design using quantitative with post test design only design. The research population is pre-circumcision children at Pondok Khitan, Bancang Hamlet, Tahulu Village with a sample of 40 respondents taken with the purposive sampling technique. Consists of 20 children of the Audiovisual group and 20 children of the Puzzle Game Group. The research instrument is in the form of a child anxiety questionnaire. The research results were analyzed using the Mann-Whitney test with a significance level of α = <0,05 with an Asymp value. Sig. (2-tailed) = 0.029 < 0.05. the mean rank value of the Audiovisual group of 24.23 and the Puzzle Game group of 16.77 shows that the Puzzle Game is more effective in minimizing anxiety in pre-circumcision children which means H1 is accepted. The discovery of meaningful differences between Audiovisual and Puzzle Games towards anxiety so that the technique can be used as an interactive educational medium.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.  

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

The management of Material Safety Data Sheets (MSDS) at PT Phapros Tbk still faces obstacles in the form of difficult document access, numerous files scattered across several folders, and MSDS presented in English that is difficult for workers to understand. This condition has the potential to hinder understanding of chemical safety information in the work environment. This activity aims to develop a digital innovation in the form of the QR-Safe system to facilitate access and improve workers' understanding of basic MSDS information. The implementation methods include identifying problems through observation and interviews, developing a simplified MSDS summary template consisting of five main sections, creating QR codes for each chemical, and socializing the use of this innovation to employees. The results of the activity show that QR-Safe and the MSDS summary are able to speed up document searches, present safety information more concisely, and make it easier for workers to understand hazard identification, handling procedures, and the use of personal protective equipment. This innovation also contributes to improving the effectiveness of Occupational Safety and Health (OSH) in companies. The digitization of MSDS through the QR-Safe digital innovation is highly effective in improving workers' accessibility to and understanding of chemical safety information.

This research was motivated by the condition of a subject who frequently displayed deviant sexual behaviors at school. The main objective of this study is to determine the effectiveness of the aversive procedure technique in reducing the frequency of sexual behavior deviations in a student with Down syndrome. The subject of this study was a tenth-grade student with Down syndrome at SKh Negeri 01 Kota Serang who exhibited deviant behaviors such as touching private parts of their body in public, hugging classmates without permission, and imitating sexual movements. The method used in this research was an experimental approach with a Single Subject Research (SSR) design of the A-B-A type, consisting of three phases: baseline-1 (A1), intervention (B), and baseline-2 (A2). The aversive procedure technique was applied by giving an unpleasant stimulus every time the deviant behavior appeared, aiming to create a deterrent effect and reduce the frequency of the behavior. The results of the study showed a significant decrease in the frequency of deviant sexual behavior after the intervention. This indicates that the aversive procedure technique is effective in reducing the frequency of deviant sexual behavior in students with down syndrome when implemented in a structured manner and adapted to the individual's psychological condition.

The advancement of knowledge and technology in the 21st century has changed human life patterns and demands a transformation in the world of education to be able to prepare students to face global challenges. 21st-century education emphasizes the mastery of critical, creative, communicative, collaborative skills, and technological literacy needed in the digital era.The purpose of this study is to investigate the idea of 21st-century learning, relevant learning models, and the role of teachers as facilitators, innovators, and agents of change in the modern learning process. This study uses a library research strategy by reviewing numerous scientific materials linked to 21st-century competencies, Learning methods including cooperative Learning, Project Based Learning, Problem Based Learning, and Discovery Learning, as well as the TPACK framework as a basis for technology integration. The study’s findings show that 21st-century learning requires the implementation of a learner-centered approach and the planned use of technology to raise the standard of learning procedures and results. In addition, teachers have a strategic role in guiding to enable pupils to acquire higher order thinking abilities and adapt to changing times. The implications of this study emphasize the importance of strengthening teacher competencies and implementing innovative learning models is an attempt to raise educational standards in the global era.

This study aims to analyze the spatial patterns of ambulance transport demand in Semarang City based on patients’ origin subdistricts, origin villages, and destination healthcare facilities. The analysis employed the K-Means Clustering algorithm as a data mining method to group areas according to similarities in the volume of ambulance requests. The dataset consisted of ambulance transport service records from January 2024 to September 2025, obtained from the Semarang City Health Office. The analytical procedures included data cleaning, normalization, determination of the optimal number of clusters using the Elbow Method, and cluster formation using K-Means. The results show two main clusters for subdistricts and destination healthcare facilities. High-demand subdistricts were generally densely populated areas such as Banyumanik and Pedurungan, with an average of 1,256 requests, while RSUP Dr. Kariadi emerged as the dominant referral facility with 3,893 requests. Meanwhile, village-level origins formed three clusters, with average demands of 549 (high), 190 (medium), and 36 (low). These findings are expected to support strategic planning for equitable ambulance fleet distribution and improved efficiency of patient transportation services in Semarang City.

Advances in digital technology provide numerous opportunities to improve the quality of education, particularly in Social Studies (IPS) learning at the elementary school level. One important innovation is the use of digital interactive map media that enables students to learn geography in a visual, engaging, and relevant way. However, in practice, IPS learning in elementary schools is still dominated by conventional methods that rely on static printed maps, resulting in low student motivation and suboptimal understanding of geographic concepts, particularly those related to the ASEAN region. This study aims to evaluate the impact of using digital interactive map media on learning motivation and understanding of ASEAN geographic concepts among elementary school students. This study uses a Systematic Literature Review (SLR) approach following the PRISMA 2020 procedure. The research findings indicate that consistent use of digital interactive map media can improve students' motivation in learning and their understanding of geographic concepts. Interactive visualizations encourage active engagement and enthusiasm, and help students better understand spatial concepts. Therefore, digital interactive maps can be an innovative and effective social studies learning option that aligns with the principles of the Independent Curriculum and the Pancasila Student Profile.

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

This community engagement program aims to analyze and strengthen institutional synergy among the Special Crimes Division, the Civil and Administrative Affairs Division, and the Intelligence Division of the Palangka Raya District Prosecutor’s Office through a community-organizing framework and participatory collaboration. The initiative stems from a strategic need to optimize coordination, enhance the effectiveness of law enforcement, and foster the development of an integrated work pattern that is responsive to the complexities of contemporary legal issues. Using the participatory action research (PAR) method, the program was implemented through participatory assessments, thematic discussions, field observations, case simulations, and the strengthening of legal administration, all of which collectively contributed to substantial improvements in analytical capacity, professionalism, and cross-divisional communication patterns. The findings indicate that synergy across divisions not only enhances the technical efficiency of case handling but also generates institutional social change through the establishment of new work routines, the emergence of local leaders, and the strengthening of internal social capital. Theoretically, these outcomes reinforce perspectives from collaborative governance, organizational learning, and institutional change, which emphasize that institutional transformation can only be achieved through functional integration, knowledge exchange, and the cultivation of a collaborative institutional culture. This program recommends the institutionalization of coordination procedures, the utilization of information technology as a tool for data integration, and the implementation of continuous synergistic training to sustain the changes achieved. Consequently, this engagement contributes both empirically and conceptually to the development of an adaptive, integrated law enforcement model aimed at improving the quality of public service delivery.

This study examines the communication strategy implemented by the Surabaya Transportation Agency in providing education about Traffic Impact Analysis (Andalalin) at Siola Mall with the aim of increasing public understanding and trust in the service. Using a qualitative descriptive approach, data were collected through field observations, activity documentation, and literature studies, then analyzed using the Miles and Huberman model. The findings show that humanely designed communication—prioritizing empathy, information openness, and quality assurance of service—can strengthen the relationship between officers and the community and increase the level of public trust. Communication practices include the delivery of simplified technical information, two-way dialogue to accommodate citizens' aspirations, and demonstrations of transparent Andalalin procedures. Factors that support success include officer competence, consistency of message, and the use of communication media that suits the character of the audience. The obstacles found include initial resistance from the community, limited resources, and the complexity of urban transportation issues. The research recommendations include strengthening the communication capacity of officers, developing participatory educational materials, and cross-sector collaboration to ensure the sustainability of Andalalin's education program and improving the quality of public services in Surabaya.

The community assistance program in understanding BPJS administrative procedures at healthcare facilities aims to improve health literacy and service accessibility for participants of the National Health Insurance (JKN). Many citizens, particularly in rural areas, still face challenges in understanding BPJS registration, referral, and service claim procedures. This activity was carried out through a community-based participatory approach using socialization, service flow simulations, and direct mentoring at healthcare facilities. The results show a significant increase in public understanding of BPJS administrative stages, improved ability to access services independently, and higher satisfaction with healthcare services. The program also strengthened collaboration between communities, health cadres, and BPJS officers in facilitating administrative processes. Therefore, this initiative contributes to improving service efficiency and promoting equitable access to healthcare for all community groups.

Law enforcement in the context of recovering state finances does not solely focus on corruption offenses, but also on administrative errors that may potentially cause losses to the state. The State Attorney (Jaksa Pengacara Negara/JPN) holds strategic authority through legal audits to identify, assess, and provide recommendations regarding potential state financial losses arising from administrative actions inconsistent with applicable regulations. This research formulates two main issues: first, how the legal authority of JPN is applied in conducting legal audits on administrative errors potentially causing state financial losses; second, what legal mechanisms are employed by JPN in conducting legal audits on such administrative errors. The findings of this study indicate that the implementation of legal authority by JPN through legal audits aims to ensure that every aspect of authority, procedure, and substance in governmental decision-making, as well as in the procurement of goods and services, complies with legal provisions, starting from the needs identification stage up to the final handover of work results. This is essential for JPN to accurately determine administrative errors that may potentially cause state financial losses and to formulate them in a legal audit report. The mechanism for resolving legal audit findings is carried out through coordination between JPN and the Government Internal Supervisory Apparatus (APIP) to determine the amount of potential losses. Subsequently, JPN provides recommendations to the applicant to return the potential losses to the state or regional treasury.

Background : The Maternal Mortality Rate (MMR) worldwide reaches 183,000 per 100,000 live births (WHO, 2024). In Indonesia, there were 4,305 reported cases (Ministry of Health RI, 2024), while Central Java Province recorded 315 cases (Central Java Health Office, 2024). In Brebes Regency, there were 54 maternal deaths in 2024 (Brebes Health Office, 2024), and in the Bumiayu Public Health Center area, 2 maternal deaths were recorded (Bumiayu PHC Data, 2024). Objective : To analyze, implement, and provide comprehensive midwifery care for Mrs. A, 25 years old, with anemia in the Bumiayu Public Health Center area in 2025, using the Varney midwifery management approach and the SOAP method. Research Methods : This study used a qualitative descriptive design in the form of a case study. Results : Midwifery care during pregnancy for Mrs.A with anemia was carried out bassed on the mother’s needs. During labor, newborn care, postpartum period, and family planning services, no complications were found. Conclusion: The comprehensive midwifery care provided to Mrs. A with anemia was carried out in accordance with the Standard Operating Procedures (SOP), with both the mother and baby in good condition.