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This research aims to investigate the factors that influence companies in carrying out audit switching or changing auditors. Specifically, this research analyzes the influence of audit opinion, size of the Public Accounting Firm (KAP), and audit delay on a company's decision to change auditors. The issue of audit switching is important considering the existence of regulations that require regular rotation of auditors to maintain audit independence. Using a sample of companies listed on the Indonesia Stock Exchange, this research applies a logistic regression model to test the influence of independent variables (audit opinion, KAP size, and audit delay) on the dependent variable, namely audit switching. The data used comes from financial reports and company audit reports.

Leprosy cases in Central Java Province in 2022 will reach 2,263 leprosy cases, with Tegal Regency ranking second with a total of 12% of the total cases. The stigma that is still attached to people who have had leprosy (OYPMK) in Tegal Regency has a significant psychological impact, hindering social interaction. Through interviews with Disabled Slawi Mandiri (DSM), their strategies were revealed, such as home visits, socialization, peer counseling for people who have experienced leprosy (OYPMK). This research uses a qualitative approach, analyzing the communication strategies of Disabled Slawi Mandiri (DSM). ) through interviews and case studies. The results of this research show three strategies: psychodynamics, sociocultural persuasion, and the meaning construction. Each strategy aims to change people's perceptions, provide support, and increase understanding about leprosy, as well as increase the self-confidence of people who have experienced leprosy (OYPMK). The research conclusions show that the persuasive communication strategies of Disabled Slawi Mandiri (DSM) can be grouped into three types, namely psychodynamics, sociocultural persuasion, and the meaning construction. The aim is to provide understanding, support behavior change, and increase the self-confidence of people who have experienced leprosy (OYPMK), as well as reduce stigma in society.

This research aims to determine the probability of changes in grades from the prerequisite course Mathematical Statistics II using the Markov chain process method. Prerequisite courses are an important component in the higher education curriculum, because they influence student success in advanced courses. In this study, student grade data was collected and analyzed to map the transition between grade categories from one semester to the next. The Markov chain model is applied to predict patterns of value change, with the assumption that the future state of value depends only on the current state. It is hoped that the results of this research will provide insight into the pattern of grade transition, assist in academic decision making, and identify factors that contribute to an increase or decrease in student performance. Thus, this study can contribute to improving learning strategies and more effective academic policies.

The lime plant with the Latin name Citrus Aurantifolia is a plant that grows widely in Indonesia. Lime can also be used as a cough medicine, phlegm buster, influenza medicine, acne medicine and many more. Apart from using natural materials, we also use fish scale waste. Milkfish scales contain 0.3% collagen. The collagen content can be used as anti-aging for the skin. To find out the stability test of the peel off gel mask, a combination of milkfish scales and lime, meets the criteria parameters for cosmetic preparations. The formulation of the peel off gel mask was carried out by modifying the formula into 3 (three) formulas with different concentrations of the extract to be used, namely F1 (1%), F2 (3%) and F3 (5%). This research began with collecting simplicia, extraction, making a peel-off gel mask and stability testing. The stability tests carried out were organoleptic, pH, dry preparation time and spreadability. In accordance with SNI masks 16-6070-1999. The stability test of the preparation was determined by storing the preparation for 21 days at different temperatures. The stability test is based on looking at the changes that occur starting from day 1 to day 21 of storage. The test results of the three peel-off gel mask formulations showed that the three temperatures on day 21 experienced changes in test parameters. The research results were analyzed using the SPSS Anova method.

Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) solvency influences audit delay; 2) changing auditors affects audit delay; and 3) audit opinion has an effect on audit delay. .

Indonesian education is experiencing changes and developments through curriculum reform strategies in line with current developments. Strengthening character with Pancasila values is emphasized in Merdeka Belajar, a government breakthrough to develop the unique potential of each student. The purpose of this research is to carry out an in-depth study of the implementation of the Pancasila Student Profile Program given to students. How the Pancasila Student Profile Program is implemented in schools, and whether the program meets the criteria for supporting students. The method in this research is a qualitative method. The data collection technique used is documentation, which involves collecting library document sources. The results of the literature study show the success of many schools in implementing Pancasila student profile learning techniques, with activities inside and outside the classroom to strengthen students' character according to national education goals. Apart from that, the factors inhibiting the implementation of this project involve low awareness and understanding of Pancasila values, the existence of conflicting values, as well as factors from educators such as minimal study time, limited lesson substance, and low interest from students

Indonesian education is experiencing changes and developments through curriculum reform strategies in line with current developments. Strengthening character with Pancasila values is emphasized in Merdeka Belajar, a government breakthrough to develop the unique potential of each student. The purpose of this research is to carry out an in-depth study of the implementation of the Pancasila Student Profile Program given to students. How the Pancasila Student Profile Program is implemented in schools, and whether the program meets the criteria for supporting students. The method in this research is a qualitative method. The data collection technique used is documentation, which involves collecting library document sources. The results of the literature study show the success of many schools in implementing Pancasila student profile learning techniques, with activities inside and outside the classroom to strengthen students' character according to national education goals. Apart from that, the factors inhibiting the implementation of this project involve low awareness and understanding of Pancasila values, the existence of conflicting values, as well as factors from educators such as minimal study time, limited lesson substance, and low interest from students

Family is an intact fellowship or community based on intimate love that occurs between husband and wife and children in building a happy family. Especially in doing faith education for children's faith development, especially in today's digital era. The digital era brings various changes in human life, including in family dynamics. The application of Christian values in families in the digital era is very important to be applied in daily life. Christian values such as love, patience, joy and peace, gentleness, open communication, mutual respect, and forgiveness can be the foundation for everyone in building a strong and resilient family in facing the challenges of the digital era and educating children to apply Christian values in daily life to face the increasingly sophisticated and rapid technological developments wisely.

In the history of the Indonesian economy. Indonesia often experiences changes in its economic structure. Starting from the beginning of independence, namely the era of the first President of Indonesia, namely Soekarno, until now the Jokowi era. These changes often occur because the economic structure has not boosted the Indonesian economy and is considered unable to improve the welfare of the people. The economic structure is used to shows the composition or arrangement of economic sectors in an economy. Economic structure is also the implementation of existing economic systems with the aim of increasing the welfare of a country through economic development and growth of national income. The economic structure can be seen from four viewpoints, namely macro-sectoral review, financial review, state administration review, and bureaucratic decision-making review. The macro sectoral review and financial review are purely economic reviews, while the state review and decision-making bureaucratic review are political reviews. Dominant or reliable economic sectors can also mean sectors that make the largest contribution to the national product with high growth rates, which are characteristic of an economy.    

The development of tourism will have an impact on economic change in an area or region. The impacts caused by tourism development are positive impacts and negative impacts. Sumbawa Regency is aggressively developing tourism to utilise its high potential. This research uses a qualitative approach intending to understand the phenomenon of what is experienced by the research subject, and by way of description in the form of words and language, in a special context that is scientific and by utilising various natural methods. As descriptive research, this research contains descriptions, pictures or paintings systematically factual, accurate about the facts and relationships between the phenomena investigated. Data was collected through observation, interviews, and documentation at the Sumbawa Regency Youth, Sports and Tourism Office. Triangulation techniques were used to check the validity of the data. Management planning of Saliper Ate tourist attraction is very important to direct the development of tourism potential in a positive and sustainable manner. Cooperation from various relevant stakeholders is needed to encourage the development of Saliper Ate tourism in a synergistic and integrated manner. Tourism development in Saliper Ate increases tourist visits and pays attention to their needs.

The Society 5.0 era is marked by the integration of digital technology in various aspects of life, including the tourism sector. Rapid technological changes, shifting tourist trends and diverse demands from tourists require the tourism sector to adapt according to the demands of the times so that answers are needed to the challenges faced by human resources in the tourism sector in the 5.0 era. This study uses a qualitative approach with a systematic literature review method. The literature approach related to tourism HR challenges was searched comprehensively using relevant keywords in searches through various online databases. The literature selection process was carried out by considering the reputation of the journal and the recency of the publication (last 7 years) and analyzed in depth using the content analysis method. The conclusion from the research findings is that the human resource challenges in the tourism sector in the era of Society 5.0 are: employee turnover trends, developing digital skills, diversity and inclusion, adopting new technology, work-life balance and developing partnerships with educational institutions. The implication of these findings is the importance of tourism sector business actors taking strategic steps in responding to human resource challenges so that the tourism sector remains relevant to current conditions and remains competitive in the Society 5.0 era.

Groovy Space Coffee and Kitchen is a coffee shop located in the Bogor City area that serves several types of drinks such as coffee and tea and several foods, both snacks and heavy meals. This research aims to optimize the layout of the sitting room at Groovy Space Coffee and Kitchen using the Activity Relationship Chart (ARC) method based on the results of the Total Cleseness Rating (TCR) calculation. The ARC method is used to determine optimal seating space layout arrangements by considering the shape of the room and the available area. Meanwhile, the TCR method is used to overcome potential conflicts in the use of seating space, such as the density of visitors at certain times. The application of these two methods is expected to produce a seating space layout that is efficient, comfortable, and able to better accommodate the number of visitors. The results of this research show that the new layout is more effective and efficient compared to the previous layout with the results showing that the new layout includes additional seating in the outdoor area and also a change in concept from outdoor to semi-outdoor.

The aim of this research is to determine the influence of digital transformation in sharia auditing to build the future of the auditor profession with the latest technology. This research uses a qualitative approach. The results of the discussion show that digital transformation must ensure that the technology adopted continues to comply with sharia principles, both in product development and in carrying out transactions. Public awareness and understanding of technological innovation needs to be increased through digital literacy and education programs so that they can respond well to this transformation. There is a need for a clear and adaptive regulatory framework to support digital transformation and ensure that innovation remains in line with sharia values ​​and Islamic financial regulatory policies. In facing these changes, involving the community in the technology development process and listening to their needs is a must

Life change is an inevitable process in every individual's journey. This paper explores how the principles of spirituality and biblical teachings can provide guidance and meaning in experiencing positive and meaningful life change. Spirituality is viewed as a search for a higher purpose in life, both from a philosophical and Christian religious perspective. The Bible contains many narratives of characters who underwent significant life transformations, such as Paul and Mary Magdalene. Biblical teachings emphasize principles such as repentance, renewing of the mind, living in the Spirit, and sanctification to achieve true life transformation. Philosophy also offers interpretations that enrich the understanding of spirituality and life change, such as the concept of self-denial, achieving higher consciousness, and the pursuit of a more noble life purpose. To experience positive life change, steps such as self-evaluation, goal setting, action planning, self-discipline, and support from a faith community are necessary. The faith community plays a crucial role in providing moral support, accountability, role models, guidance, and resources for its members going through the process of life transformation.

Cervical cancer is a gynecology disease and primarily cause of woman death, hysterectomy is a surgical procedure to remove partially or totally the uterus. Hysterectomy is one of the surgical actions that causes anatomical changes. This research aims to examine the dynamics on overview of  post traumatic growth emergence women with servical cancer post hysterectomy. This study used a qualitative approach three participants who were joined this study were gained by purposive sampling method. Data obtained through observation and interview with subject and significant others. The data collection technique is interview with general guidelines. The study subjects were three early adult woman 30-45 years old, who have hysterectomy between 1-2 years in the Obstetrics and Gynecology Clinic Cipto Mangunkusumo Hospital, Jakarta.  Results showed in the process of post traumatic growth, all subjects demonstrated positive change toward higher level of change in perception, relation with others and change in philosophy of life. Change in philosophy of life was found to be the most dominant dimension. Subjects can develop themselves toward psychological growth which is better than ever. This process is also influenced by the presence of presence of social support and believe in God

The purpose of writing this article is to determine the implementation of prophetic in basic education institutions. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the prophetic leadership paradigm is a leadership paradigm that refers to the leadership concept of the prophets or Apostles of Allah SWT. Where this prophetic paradigm is a set of theories that not only describes and transforms social phenomena, and does not just change things for the sake of change, but more than that, it is hoped that it can direct change on the basis of ethical and prophetic ideals. From the description of the verses of the Koran, hadith, and theoretical views, which are relevant to the values ​​of the mission sent by the prophets, there are several indications or characteristics that could be seen as a prophetic leadership paradigm. Among these characteristics are: a) Smart, analytical and critical (fathanah); b) Tabligh, firm, brave and upholding justice and honesty; c) Gentleness and compassion; d) Bringing the mission of monotheism (transcendental). Then, other prophetic leadership values ​​or characteristics include: Smart, analytical and critical (fathanah); Tabligh, firm, brave and upholding justice and honesty; Gentleness and compassion; Bringing the mission of monotheism (transcendental); have a progressive vision; Have moral responsibility; Have managerial abilities; Sincere and have a spirit of dedication and devotion; Trustworthy and fair; Carrying the mission of worship and monotheism; Zuhud, honest and good at socializing or interacting with others; Become a role model for subordinates; Wise, forgiving and tolerant; Optimistic, patient and moral al-Karimah; has a reforming spirit and professionalism. Apart from that, the prophetic leadership paradigm is a necessity to be implemented and at the same time becomes the spirit in the implementation of leadership in Islamic educational institutions. Everything is a means to create the benefit of the people and solely.    

The purpose of writing this article is to determine the implementation of prophetic in basic education institutions. This research uses a type of library research. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that the prophetic leadership paradigm is a leadership paradigm that refers to the leadership concept of the prophets or Apostles of Allah SWT. Where this prophetic paradigm is a set of theories that not only describes and transforms social phenomena, and does not just change things for the sake of change, but more than that, it is hoped that it can direct change on the basis of ethical and prophetic ideals. From the description of the verses of the Koran, hadith, and theoretical views, which are relevant to the values ​​of the mission sent by the prophets, there are several indications or characteristics that could be seen as a prophetic leadership paradigm. Among these characteristics are: a) Smart, analytical and critical (fathanah); b) Tabligh, firm, brave and upholding justice and honesty; c) Gentleness and compassion; d) Bringing the mission of monotheism (transcendental). Then, other prophetic leadership values ​​or characteristics include: Smart, analytical and critical (fathanah); Tabligh, firm, brave and upholding justice and honesty; Gentleness and compassion; Bringing the mission of monotheism (transcendental); have a progressive vision; Have moral responsibility; Have managerial abilities; Sincere and have a spirit of dedication and devotion; Trustworthy and fair; Carrying the mission of worship and monotheism; Zuhud, honest and good at socializing or interacting with others; Become a role model for subordinates; Wise, forgiving and tolerant; Optimistic, patient and moral al-Karimah; has a reforming spirit and professionalism. Apart from that, the prophetic leadership paradigm is a necessity to be implemented and at the same time becomes the spirit in the implementation of leadership in Islamic educational institutions. Everything is a means to create the benefit of the people and solely.    

The integration of vocational education curriculum with industry needs is a crucial step in preparing graduates to face the evolving dynamics of the job market. Literature review highlights the importance of curriculum relevance to industry needs, encompassing contemporary skills such as artificial intelligence and robotics, in enhancing graduates' readiness to contribute to economic development. Collaboration between vocational education institutions and industries plays a key role in ensuring curriculum relevance. However, challenges such as inflexibility in the curriculum and resistance to change remain issues to be addressed. Ongoing evaluation is necessary to ensure the effectiveness of the curriculum in preparing graduates. Measures such as increased collaboration with industries, enhanced curriculum flexibility, and investment in vocational education infrastructure are key to improving curriculum integration. Thus, vocational education is expected to continue playing a crucial role in supporting sustainable economic growth.

The purpose of writing this article is to understand the philosophy of quality and quality of education. Library research is research carried out by reviewing various journals and related reference books. The results of his research show that Quality is a philosophy and methodology that helps institutions to plan changes and set agendas in the face of excessive external pressures. the philosophy of quality has changed and no longer refers to the classical view. This change can be seen from the quality orientation which refers to consumer needs and criteria. The quality philosophy generally adopted today is that product quality is not only determined by the producer but is determined by the consumer (customer). Education quality is the ability of educational institutions and systems to empower educational resources to improve quality in accordance with educational expectations or goals through an effective educational process. The scope of educational quality cannot be separated from three models, namely: input, process and output. In efforts to improve quality using this model, there are several criteria and characteristics that must be met in each scope. Above the national education standards, there are eight (8) things that must be considered to create quality education, namely Content Standards, Process Standards, Educator and Education Personnel Standards, Facilities and Infrastructure Standards, Management Standards, Financing Standards and Educational Assessment Standards.    

Bhinneka Tunggal Ika is very inherent for us Indonesian citizens. Bhinneka Tunggal Ika is a defense of harmony between each tribe, respecting differences while also strengthening Indonesia's identity profile which has existed for a long time. The development of the globalization era can bring more modern changes to people's lifestyles, especially in Indonesia. The development of the era of globalization itself makes people tend to choose new cultures that are considered simpler than the local culture in Indonesia. Preserving Indonesian culture and customs is an important aspect in the lives of indigenous peoples, because indigenous peoples are still synonymous with a lifestyle based on local customs. Therefore, this article aims to explain efforts to preserve Indonesian culture in the era of globalization. The method used in this research is qualitative with the data collection technique being library research, where the author examines several library sources as references in this writing. The results of this research show that it is very important to preserve Indonesian culture and traditional communities. In current developments, information has become very influential on human thinking patterns. To overcome this, there needs to be awareness, especially among the younger generation, of the importance of local culture as national identity and being able to preserve and maintain local culture. Efforts to preserve and preserve Indonesian culture are carried out in two ways. That is; cultural experience and cultural knowledge.