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This study examines the direct influence of auditor independence,organizational commitment, and leadership style on auditor performance.Quality KAP performance is highly determined by the performance of theauditor, ideally in carrying out its profession, the auditor must also adhere tothe rules of professional ethics. Success and performance of a person in a fieldof work much determined by the level of competence, professionalism as wellas commitment to the field dilekinya. Sampling is determined by usingRandom Sampling method, so that using 33 respondents data Auditoryangworking in some KAP, The results show that the independence of auditors,Organizational commitment and leadership style have a positive andsignificant impact on auditor performance

This study aim to examine the effect of the ratio likuiditas, leverage,operating capacity, sales growth, audit committee size, independentcommissioner and public ownership on financial distress.The population ofthis study is manufacture company listed on the Indonesia Stock Exchangefor period of 2009-2015. Based on purposive sampling method, this sampleof this study are 281 companies (159 financial distress and 122 nonfinancial distress). The criteria is used to categorize a financial distresscompany in this study based on earning per share (EPS) negative. Dataanalysis using regression logistic.The result show that the sales growth,operating capacity, independent commissioner and public ownership have asignificant on financial distress.

The study aims to analyze the influence of internal control systems and the use of information technology on the quality of financial reports, with human resource competence serving as a mediating variable. The study was conducted at 18 Community Health Centers (Puskesmas) in Gresik Regency, with the main indicators being internal control systems, the use of information technology, financial report quality, and human resource competence. Using purposive sampling, a sample of 70 respondents comprising the population of Puskesmas employees in the Gresik region was selected for the study. The Partial Least Squares Structural Equation Modeling (SEM-PLS) method was used as the data analysis technique after all primary data were collected via a questionnaire specifically designed to represent the relevant variables. Based on the research results, the quality of financial reports has a positive impact when utilizing an information technology-based internal control system. However, human resource competence does not have a maximal impact on the utilization of the internal control system; nevertheless, a positive impact can be leveraged through the use of information technology. Further mediation analysis indicates that human resource competency mediates the correlation between internal control systems and financial statement quality. Conversely, human resource competency does not mediate the relationship between the utilization of information technology and financial statement quality. This study underscores the importance of internal control systems, the utilization of information technology, and human resource competency in producing optimal financial statement quality.

Maladministration in BPJS Kesehatan services at government hospitals remains a persistent challenge that undermines the principles of good governance in Indonesia. This study examines violations of the General Principles of Good Governance (Asas-Asas Umum Pemerintahan yang Baik/AUPB) in the context of BPJS Kesehatan services at Dr. Wahidin Sudirohusodo Regional General Hospital (RSUD), Makassar, South Sulawesi. This research employs a normative-empirical legal method, combining statutory analysis with field data obtained through interviews and documentation. The findings reveal that maladministrative practices—including procedural delays, discriminatory treatment of BPJS patients, inadequate information disclosure, and arbitrary administrative decisions violate several AUPB principles enshrined in Law No. 30 of 2014 on Government Administration. These violations contravene the principles of legal certainty, impartiality, proportionality, and accountability. The study concludes that institutional reforms, strengthened supervisory mechanisms through the Ombudsman of the Republic of Indonesia, and enhanced legal literacy among healthcare workers are necessary to reduce maladministration. This research contributes to the development of administrative law enforcement in the Indonesian public health sector.

This community service activity is motivated by the importance of Strengthening digital communication capacity within environmental communities to support the sustainability of community-based environmental conservation movements. The MAT PECI Community (Indonesian Community for Ciliwung Care) as an active partner in conservation and education along the Ciliwung River still faces limitations in managing digital organizational communication, particularly in documentation, publication, and social media optimization aspects. This activity aims to enhance the capacity of community members in utilizing digital media as a means of communication, education, and environmental advocacy. The method used is Participatory Action Research with a participatory approach that involves the community actively from problem identification, planning, implementation, to evaluation. The program includes digital communication training, mentoring in social media content creation, basic photography and videography training, and the development of community digital publication strategies. The results show an increase in members’ understanding and skills in using social media, behavioral changes toward more structured documentation, greater awareness of the importance of digital communication, and the formation of a more directed organizational communication system. The findings indicate that strengthening community-based digital communication is effective in social empowerment and supports the sustainability of environmental conservation movements.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

Load imbalance in three-phase distribution transformers can increase neutral current and power losses, thereby reducing the efficiency and reliability of electric power distribution systems. This study aims to analyze the level of load imbalance, power losses caused by neutral current, and the effectiveness of manual load balancing using the two-time-point method, namely peak load time (PLT) and off-peak load time (OPLT). The research was conducted on the PNIAI007 distribution transformer at PT PLN (Persero) ULP Enarotali using a quantitative descriptive approach with a case study design. Data were obtained through measurements of phase currents and neutral current, which were then analyzed to compare conditions before and after load balancing.The results show that the load imbalance level was significantly reduced from more than 29% to 2.47% during daytime operation and 1.21% during nighttime operation. The neutral current decreased from 37.81 A to 14.58 A during the daytime and from 51.76 A to 19.83 A at night. In addition, power losses due to neutral current were reduced by more than 85%. These results indicate that the two-time-point load balancing method is effective in improving the efficiency and operational reliability of distribution transformers.

The research was conducted to examine the moderating effects ofboard independent directors on the relationship between managerialownership on dividend policy and debt. The purpose of this study to determinehow much influence managerial ownership on dividend policy and debt aswell as the moderating effects of independent directors on the relationshipbetween managerial ownership on dividend policy and debt.The research wasconducted by quantitative methods using secondary data. Secondary data werefrom Indonesia Capital Market Directory (ICMD) and annual reports listedcompanies on the Indonesia Stock Exchange (IDX). The research populationis a company listed on the Stock Exchange, then the samples were taken bypurposive sampling with the criteria listed companies from 2007 to 2011 andhave the data required in this study. The analysis used the multiple regressionanalysis to see the effect of independent variables on the dependent variableeither jointly or individually. Before being tested by multiple linear regressionfirst tested the classical assumptions.The results showed that the significant negative effect of managerialownership on dividend policy, managerial ownership has no effect on debtpolicy. Independent directors are moderate the relationship betweenmanagerial ownership to dividend policy, but did not moderate therelationship between ownership and debt managerial. Control variables affectthe profitability of dividend policy, size does not affect the dividend policy.While variables affect the profitability and size of debt policy.

This study aimed to analyze the influence of Return On Investment,Debt To Equity Ratio, Economic Value Added, and Inflation on StockReturns. This study was made as there are differences between the results ofresearch with each other and so can be used to predict fluctuations stockreturns.Sample of this research is 135 others company in IDX with methodpurposive sampling.This study uses multiple linear regression statistic to testthe hypothesis. The variable used in this study Return On Investment, DebtTo Equity Ratio, Economic Value Added, Inflation, and Stock Returns. Typeof data used in the form of secondary data is data such as notes and reportstaken from Indonesian Capital Market Directory.The results showed that simultan independent variables effect on stockreturn. While research is partially showed Return On Investment positive andnot significant effect on stock returns. While Debt To Equity Ratio negativeand significant effect on stock returns. Meanwhile Economic Value Addedpositive and significant effect on stock returns. And then inflation negativeand not significant effect on stock returns. In addition it was found that thevalue of adjusted R square is 5,8%. This means that 5,8% of the movement ofstock returns can be predicted from the four variables, while at 94,2% isexplained by other variables outside the model

This study analyzes the orientation analysis of intelligent working patternsbased on factors affecting salesperson expertise in sales activities and their impact on salesforce performance. Sampling technique is purposive (purposive sampling) method.Respondents from this study amounted to 105 respondents, where respondents were thesalespeople at Pharmaceutical Large Traders in Semarang. The data analysis tool usedis Structural Equation Modeling (SEM) in AMOS 4.01 program.The results of this research data analysis show the model and research resultscan be received well. And then the results of this study proves that the influence oflearning orientation on salesperson expertise in sales activities is a significant positip.The more effective the implementation of supervisor control orientation on salespeople, thebetter the salesperson's skill in sales activity. The influence of supervisory controlorientation on salesperson expertise in sales activity is a significant positively. And thehigher the skills of a salesperson in sales activity, the better the application of intelligentpatterns of work done by the sales force. And the skills of salespeople in sales activitieshave a significant positive effect on the orientation of intelligent working patterns.

This study aims to evaluate the effectiveness of digital transformation in the 5.0 era in transforming latent cash waqf assets into productive capital capable of sustainably driving the community’s economy. The study employed a qualitative approach using a literature review method. Data were obtained through literature searches and official documents from the Indonesian Waqf Board, then analyzed descriptively to obtain comprehensive conclusions regarding the effectiveness of digital systems in cash waqf management. The results indicate that financial technology (fintech) such as QRIS, crowdfunding, Islamic banking applications, and digital wallets (e-wallets) are capable of overcoming conventional bureaucratic barriers through the concept of “micro waqf,” which is accessible to all levels of society. Based on the Technology Acceptance Model (TAM) theory, ease of digital access has been proven to increase public interest in waqf because it reduces administrative barriers and concerns regarding transaction amounts. In addition, real-time data-based reporting systems also improve transparency and accountability in waqf management. Therefore, the digitalization of cash waqf in the 5.0 era serves as a form of social engineering in collecting collective funds to sustainably support sharia-based productive sectors.  

The purpose of this study re-write the understanding of the tax laws and officials tax service on taxpayer compliance with risk prefernces as a moderating variable. The population in this research in taxpayer MSMEs listed in KPP Pratama Demak. The sampling tehnique was convenience sampling method which produced a sample of 88 MSMEs. The analysis methode that used in study is a multiple linier regression analysis. The results showed that an understanding of the tax law and officials tax service have positif significant effect on taxpayer compliance MSMEs partially in Demak residence. The risk preferences cannot the relationship between the understanding of the tax laws with tax compliance and the relationship between officials tax service with tax compliance. Keywords: the understanding of the tax laws, officials tax service, taxpayer compliance, risk preferences

Willingness to pay taxes is a necessary first step to carry out taxation. It's own volition arise based on many factors that influence it. This study was to find out how much influence the awareness factor to pay taxes, knowledge and understanding of tax regulations, a good perception of the effectiveness of the tax system, and the Sunset Policy jointly on the level of willingness to pay taxes in the region of UMKM Semarang. Data collection is done by collecting primary data in the form of questionnaires. The research sample consists of 131 taxpayers who have been willing to fill in questionnaires. While a decent sample processed in this study were 125 questionnaires. Method to answer the research question is processed by linear regression using SPSS. Results of research showed that: (1) consciousness of paying taxes and a significant positive effect on willingness to pay taxes. (2) Knowledge and understanding of tax regulations have a negative influence and no significant on willingness to pay taxes. (3) A good perception of the effectiveness of the tax system has positive affect and significant on willingness to pay taxes. Key words: Willingness to pay taxes, Consciousness of paying taxes, Knowledge and understanding of tax regulations, a good perception of the  effectiveness of the tax system

Debt Policy is policy to decision finance is a policy in determining the company’s funds are sourced from external. Managers must determine the exact proportion of debt with due regard to the risks of the debt. The purpose of this research is to explore how the influence free cash flow, growth of the company, dividend policy and firm size toward the debt policy. Population in this study are all companies listed on the indonesia stock exchange year 2013 obtained 137 company. This research used purposive sampling method. The analysis show that they have one variable is dividend policy has positive influence to debt policy. As for the other three variables independent are free cash flow, growth of the company, and firm size that insignificant influence to debt policy. The conclusions of this study proved that the dividend policy can improve the company’s debt policy. Suggestion for future research to use an independent commissioner and the implementation of good corporate governance to supervise the activities of the company and improve its performance. Keywords: Free cash flow, debt policy, dividend policy, firm size, growth of the company

The research examines the marketing system and a simple accounting bookkeeping transaction-based online web 2.0. The system Web 2.0 is used as trend center of the SMEs RiauMelayu songket to promote their products as well as typical local wisdom elevates the Melayu Songket. The success of SystemWeb 2.0 is themodel ofweb-based marketing system with simple accounting bookkeeping can run effectively and efficiently, which is built with each character SMEs Riau Melayu songket. The purpose ofthis systemof Web 2.0 is good customer in teraction to the system.Consumers SMEs are willing to share knowledge songket product and satisfied with the service of the products such as ease of payment because it supported a good simple accounting bookkeeping. Some of the SMEs to transform knowledge into innovative products or services. This research use sample consisted of 45 people from SMEs Riau who act as the owner, co-owner, accounting, labor, marketing, songket weavers scattered in the RIAU area. The data are taken with the collecting of data into observation, interviews and questionnaires central. Selection of samples by using purposive sampling.The method is a descriptive to explore Marketing Model and application of financial records Riau SMEs based on systemweb 2.0. The result of the research Indicated integrated system that combines all the elements of art and Riau Melayu culture and its financial records in a web site that is easily accessible web bases or very useful. This is not only aimed at the improvement of the economy craftsmen and merchants SMEs Riau Melayu batik and songket, but also it’s means of promotion, enhancement obedient bookkeeping, as well as increased regional revenue for the province of Riau

This study aims to investigate the influence of Problem-Based Learning/PBL) to increase student’s softskills in Accounting Department at Ambon City and then simultaneously generate accounting learning model that can be used by universities to improve the quality of learning both personal qualities and scientific quality through analytical skills, creativity, and open to innovation and new findings. The population in this study were students from the Department of Accounting at the Faculty of Economics and Faculty of Economics, Pattimura University in Darussalam Ambon. Samples were students from the Department of Accounting that would  taken courses in Management Accounting at Department of Accounting - FE Pattimura University, and Darussalam University in Ambon City. In every department, sampling of 30 people. The sampling technique used is nonprobability sampling with purposive sampling. Methods of data collection begins with the class treatments (to make small groups, giving the case/problem, advice by the facilitator, discussion in small group, resume small group, and facilitators make conclusions on the problems discussed), then a questionnaire distributed to respondents for answering that how perception’s respondent of PBL influence to  increase in student’s softskills. The results of hypothesis testing with simple regression analysis showed that problem-based learning (PBL) to have significant effect on the increase student’s softskill in university of state and university of private at Ambon City.   Key Words: Problem-Based Learning, Softskills

This study examines the mechanism of corporate governance and financial distress conditions on the voluntary disclosure in the annual report. Elements of mechanism corporate governance that are used consist of managerial ownership, institutional ownership, independent commissioners, board of commissioners, and audit committees. Research using secondary data from 2010 – 2012 annual reports of various companies manufacturing industrial sectors and consumer goods contained in the Indonesia Stock Exchange (IDX). The sampling method used in this study was purposive sampling. The sample consists of 47 companies. The results show that the independent commissioners, board of commissioners, and financial distress condition have a significant effect on voluntary disclosure. While managerial ownership, institutional ownership, and audit committees does not significantly influence voluntary disclosure. Keywords: corporate governance, financial distress, voluntary disclosure.

The purpose of this research is to examine the effect of CEO power onfirm performance and the moderating influence of independent board on therelationship between CEO power and firm performance. Indicator of CEOsPower studied were the CEO ownership in the company (CEO Ownership).The firm performance studied with the calculation of PE Ratio. Then, theindependent board is a proportion of independent board on the board ofcommissioners.The research is conducted by quantitative methods using secondarydata. Secondary data comes from the company's annual report listed on theIndonesian Stock Exchange. This research population is company listed onthe Indonesian Stock Exchange, and then the samples were taken bypurposive sampling with criteria manufacture company that not sufferedlossesduringthe observation process and have the data required in this study,in order to obtaina sample of 267 companies. This study use sregressionanalysis to the test the parameters individually significant (t - test).The result of the hypothesis test indicates that the CEO Powerwith CEO ownership as indicator has no effecton the firm performance withPE ratios are calculated, and the independent board based on the proportionof independent board does not have a moderating effecton the relationshipbetween CEO power and firm performance.

This study examines the effect of audit committee, independent auditcommittee, and shariah supervisory boar on earnings management inIndonesia sharia banking. Population in this study were all Islamic banks inIndonesia, which fully published annual report for the year 2010-2012 andhas complete data about the profile of audit committee and the shariasupervisory board. Based on purposive sampling method, 33 samples wereobtained by observation data. Secondary data was collected throughdocumentation and analyzed with multiple linearregressionanalysis.Theresults of this study indicate that numbers of audit committee andindependent audit committee has significant influence on earningsmanagementinIndonesiashariabanking.ButTheSharia Supervisory Board has to significant effect on earningsmanagement in Indonesia sharia banking.