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Penelitian ini menganalisis implementasi pendidikan karakter oleh Penyuluh dalam mata pelajaran Pendidikan Kepercayaan Terhadap Tuhan Yang Maha Esa dan Budi Pekerti di SMP Negeri 2 Sumowono. Fokus penelitian meliputi strategi pengajaran, metode penyampaian nilai karakter, tantangan, serta faktor pendukung dan penghambat. Metode kualitatif digunakan dengan wawancara, observasi, dan analisis dokumen. Hasil menunjukkan pendidikan karakter diterapkan melalui lima elemen utama yaitu Sejarah, Keagungan Tuhan, Budi Pekerti, Martabat Spiritual, Larangan dan Kewajiban dengan metode interaktif seperti diskusi kelompok, ceramah inspiratif, dan praktik langsung (role-play) untuk menanamkan nilai-nilai karakter dan keteladanan Penyuluh. Faktor pendukung berupa kepemimpinan kepala sekolah, keterlibatan orang tua, dan lingkungan sekolah yang kondusif, sedangkan penghambat meliputi keterbatasan sarana, waktu, dan pengaruh negatif pergaulan. Dampak positif terlihat pada peningkatan kejujuran, kedisiplinan, kesantunan, dan toleransi siswa. Kesimpulannya, pendidikan karakter berhasil membentuk peserta didik penghayat kepercayaan berakhlak mulia, namun perlu upaya berkelanjutan untuk mengatasi hambatan dan memperkuat kolaborasi sekolah, orang tua, dan masyarakat.

The form of historicization in literary criminology views criminality as the result of power relations, unequal social structures, and history. Criminal acts in historicization are always placed in a specific time and place context, tracing how a behavior is considered “criminal” or “against the law” depending on the historical construction formed by the legal system, the state, and the rulers. Historicization also reveals that what is referred to as crime is not absolute, but can change according to historical developments and power struggles. The purpose of this study is to describe the form of criminalization in the novel Lampuki, which is not merely an individual deviant act, but a reflection of historical trauma and a flawed social structure. The approach used is literary sociology. This study uses a descriptive-qualitative method with reading and note-taking techniques obtained from the novel Lampuki by Arafat Nur in the form of sentences and paragraphs. The results of the study show that there are seven data points that fall under the form of criminalization of history. From the seven data points, three findings were generalized and discovered in Arafat Nur novel Lampuki, namely: (1) transgenerational trauma of violence, (2) the destruction of the socio-cultural structure, and (3) dark figure of crime.

Low science learning outcomes at the junior high school level are a major problem caused by the dominance of conventional, teacher-centered teaching methods. The purpose of this study is to examine various innovative learning strategies, how effective they are, and their impact on student learning outcomes. The literature review method was used to review national and international articles published between 2020 and 2025 that discuss the application of innovation-based learning strategies in science. The strategy patterns, implementation effectiveness, and their impact on student learning outcomes were analysed using content analysis techniques. The research findings indicate that strategies such as problem-based learning (PBL), project-based learning (PjBL), discovery learning, environmental-based learning, and cooperative learning using the Think-Pair-Share (TPS) method are effective in increasing students' motivation and activity, as well as their learning outcomes in the cognitive, affective, and psychomotor domains. Generally speaking, the strategies are all student-centered. This is demonstrated by the constructivist approach, which emphasises contextual and collaborative learning. The results of this study indicate that implementing a creative learning approach can be an effective way to improve the quality of science learning and student learning outcomes in junior high school.

Penelitian ini bertujuan untuk menganalisis pengaruh Personal Branding, Media Sosial, dan Kepercayaan Konsumen terhadap Keputusan Pembelian, dengan Kepuasan Konsumen sebagai variabel mediasi, pada pengguna layanan treatment di Klinik Eva Mulia Cabang Galaxy, Kota Bekasi. Pendekatan yang digunakan adalah kuantitatif dengan teknik analisis model persamaan struktural (SEM) berbasis Partial Least Square (PLS). Hasil pengujian model struktural (inner model) menunjukkan bahwa nilai R Square pada variabel Kepuasan Konsumen sebesar 0,515 dan Keputusan Pembelian sebesar 0,519, yang berarti model mampu menjelaskan sekitar 51% variasi pada masing-masing variabel dependen. Pengujian path coefficients menunjukkan bahwa variabel Kepercayaan Konsumen berpengaruh positif dan signifikan terhadap Keputusan Pembelian (T = 7,263; p < 0,05) dan Kepuasan Konsumen (T = 5,591; p < 0,05). Sementara itu, Media Sosial juga berpengaruh signifikan terhadap Kepuasan Konsumen (T = 6,244; p < 0,05), namun tidak signifikan terhadap Keputusan Pembelian secara langsung (T = 1,814; p = 0,070). Variabel Personal Branding tidak memiliki pengaruh signifikan baik terhadap Kepuasan Konsumen maupun Keputusan Pembelian secara langsung. Uji pengaruh tidak langsung menunjukkan bahwa Kepuasan Konsumen memediasi secara signifikan hubungan antara Kepercayaan Konsumen dan Keputusan Pembelian, serta antara Media Sosial dan Keputusan Pembelian. Namun, tidak ditemukan efek mediasi signifikan antara Personal Branding dan Keputusan Pembelian. Hasil ini menekankan pentingnya peran Kepercayaan Konsumen dan Media Sosial dalam membentuk Kepuasan Konsumen yang pada akhirnya meningkatkan Keputusan Pembelian, sementara Personal Branding tidak memiliki peran yang kuat dalam model ini. Penelitian ini memberikan implikasi strategis dalam pengelolaan pemasaran dan layanan konsumen di industri klinik kecantikan.

This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.

Thesis by Gisela Nana, Nim 2386206182 entitled “ The influence of the media images of the students learning in subjects IPA about animal classification according to the type of food in class IV SDI Manumuti Malaka District”. This research of this study is to determine the students learning outcomes after using picture media in science subject on animal classfication based of food types. The method used the quantitative descriptive method. This study was conducted in SDI Manumuti, Umanen Lawalu Village, District Malaka Tengah, District of malaka. Data collection technique is a test and analysis technique used are simple linear regression statistical analysis. From the results of the study prove that as many as 18 people or 99% of students gaining higt grades in learning outcomes, whereas 1 or equal to 1% less value in learning outcomes. It is evident from the results of test calculations of  Fcount  = 5,70 which is significantly larger than the Ftable at the significant level of 5% N= 18 at 4,49 or equal to Fcount  ≥ Ftable  or 5,70 ≥ 4,49. Based on the above results the value of Fcount  is greater than Ftable namely Fcount = 5,70 and F table =4,49. Then Ho is rejected and Ha accepted. It can be concluded that there is the influence of the media images of the students learning in subjects IPA about animal classifacation according to the type of food in class IV SDI Manumuti Malaka District.  

This study aims to assess the effectiveness of the Discovery Learning model that utilizes the surrounding environment in improving the learning outcomes of Biology Science on plant material and its functions in grade 3 students of MI Al Barokah Jember. This approach refers to David A. Kolb's experiential learning theory and Jean Piaget and Lev Vygotsky's constructivism theory, which emphasizes the importance of active student involvement through real-life experiences and social interactions. This study uses a Classroom Action Research (CAR) model with four stages: planning, implementation, observation, and reflection. The research subjects were 24 students, with data obtained through observation, learning outcome tests (pre-test and post-test), and reflective interviews. Data analysis was carried out using quantitative and qualitative descriptive methods. The results showed a significant increase in students' conceptual understanding, with an average pre-test score of 60 increasing to 82 in the post-test, and 83% of students showed improved learning outcomes. Student activity also increased, with more students actively involved in observations, discussions, and presentations. As many as 80–85% of students were able to explain the functions of plant parts based on direct observation. Students responded positively to this lesson, but there were limitations in the variety of plants and the timeframe. It is recommended to reinforce initial understanding with visual aids and allow more time for group discussions.

Total cholesterol measurement is essential for assessing cardiovascular risk, but consistency between laboratory instruments must be validated for reliable results. Architect C4000 and Alinity C1000 operate on enzymatic principles but differ in system design, reagents, and supporting technology. This study aimed to compare total cholesterol measurements between the two instruments using a non-parametric statistical approach (Mann-Whitney test). A comparative analytical design was conducted with 100 serum samples obtained via purposive sampling and divided for measurement with each device. Statistical analysis evaluated differences, and mean differences were calculated using the Hodges-Lehman method. Results showed mean cholesterol values of 182.98 mg/dL for Architect and 182.37 mg/dL for Alinity, with no significant difference (p=0.9942) and a median difference of 0.0 (95% CI: -9.0 to 9.0). Data distribution was nearly identical for both instruments in terms of mean and spread. Therefore, both methods demonstrate comparable validity in total cholesterol measurement, as they rely on similar principles and technologies, with reagents calibrated to the same standards.

Learning strategies are both a systematic approach and an art for managing the learning process so that learning objectives can be achieved effectively and efficiently. As a method, learning strategies are designed based on specific principles and rules derived from learning theory and educational research. This makes learning strategies a distinct field of knowledge that can be studied, developed, and applied scientifically. As an art, learning strategies demonstrate an educator's ability to creatively and flexibly utilize various learning resources, methods, and media according to student characteristics and the learning environment. A teacher who possesses sensitivity and intuition in managing learning can create a pleasant atmosphere and motivate students to be active and independent in their learning. Without a clear and directed strategy, the learning process tends to be haphazard, unfocused, and difficult to achieve. Therefore, planning and implementing appropriate learning strategies are crucial factors in the success of the educational process, as they determine the extent to which teaching and learning activities can proceed optimally and produce meaningful learning outcomes for students.  

Plant growth regulators are organic or synthetic compounds that function to regulate and stimulate plant growth, both in the vegetative and generative phases. The administration of plant growth regulators (PGRs) is an effort to provide hormones to plants for optimal growth. The purpose of this study was to determine the growth and yield of expired corn (Zea mays L.) plants after the administration of various plant growth regulators. The research using a randomized block design consisted of 10 treatments where treatment A = new seeds + Aquades, B = new seeds + 500 cc / L ZPT bean sprout extract, C = new seeds + 500cc / L ZPT young coconut water, D = new seeds + 0.2 cc / L Auxin, E = new seeds + 0.2 cc / L Gibberellin, F = expired seeds + Aquades, G = expired seeds + 500 cc / L ZPT bean sprout extract, H = expired seeds + 500 cc / L young coconut water, I = expired seeds + 0.2 cc / L Auxin, J = expired seeds + 0.2 cc / l Gibberellin. Each treatment was repeated 3 times, until 30 experimental units were obtained. Based on the results of the study, the highest plants were found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 257,667. The observation of the highest number of leaves was found in treatment I = expired seeds + 0.2 cc / L auxin at plant age 6 MST with an average of 14,530 strands, the best stem diameter was in treatment F = expired seeds + Aquades, at plant age 5 MST with an average stem diameter of 28,733, observations on the weight of the cob with husk and the best weight of the cob without husk were found in treatment F = expired seeds + Aquades with an average of 287,200 grams, and 251,533 grams, observations on the length of the best cob in treatment F = expired seeds + Aquades with an average length of 19,900 cm.

Tanah ekspansif merupakan jenis tanah bermasalah yang memiliki potensi mengembang dan menyusut secara signifikan akibat perubahan kadar air, sehingga dapat menimbulkan kerusakan pada struktur perkerasan jalan, pondasi bangunan, maupun infrastruktur lainnya. Upaya stabilisasi kimia merupakan metode yang umum digunakan untuk meningkatkan sifat teknis tanah tersebut. Penelitian ini bertujuan untuk mengevaluasi efektivitas campuran semen dan magnesium carbonate (MgCO₃) dalam meningkatkan karakteristik fisik dan mekanis tanah ekspansif. Metodologi penelitian mencakup pengambilan sampel tanah ekspansif dari lapangan, pengujian sifat fisik serta pengujian mekanis meliputi uji pemadatan dan uji CBR. Variasi campuran semen sebesar 5% dan MgCO₃ sebesar 5-15% dari berat kering tanah. Hasil penelitian menunjukkan penambahan semen dan MgCO₃ mampu menurunkan plastisita, meningkatkan kepadatan dan nilai CBR secara signifikan dibandingkan kondisi tanah asli. Variasi paling efektif diperoleh pada 5% semen dan 15% MgCO₃ dengan nilai CBR unsoaked sebesar 16,35% dan CBR soaked sebesar 7,13%. Hasil ini menunjukkan MgCO₃ berperan sebagai aktivator mineral yang mempercepat reaksi pozzolanik dan meningkatkan pembentukan matriks pengikat pada butiran tanah. Campuran semen dan MgCO₃ dapat menjadi alternatif bahan stabilisasi yang efektif untuk perbaikan tanah ekspansif.

Hipodontia adalah kondisi medis yang dapat mempengaruhi gigi desidui dan/atau gigi permanen, dan sering kali menimbulkan berbagai tantangan yang memerlukan perencanaan multidisiplin. Kondisi ini dapat berdampak negatif pada aspek estetika, bicara, fungsi oklusal, serta kesejahteraan psikologis pasien. Salah satu bentuk perawatan yang umum diberikan untuk pasien dengan hipodontia adalah penggunaan gigi tiruan cekat (GTC). Tujuan laporan kasus ini adalah untuk mengetahui bagaimana perawatan gigi tiruan cekat dapat diterapkan pada pasien dengan hipodontia. Metode yang digunakan dalam laporan kasus ini adalah memberikan perawatan dengan GTC pada pasien hipodontia, kemudian dievaluasi hasilnya setelah diberikan perawatan. Dalam merawat hipodontia, penggunaan gigi tiruan cekat sangat bergantung pada sejumlah faktor, antara lain ukuran, bentuk, dan warna gigi yang hilang, lokasi hipodontia, serta profil wajah pasien. Selain itu, aspek estetika seperti garis senyum, perbedaan panjang lengkung gigi, ukuran gigi, ketebalan tulang rahang, dan ekspektasi estetika pasien juga turut mempengaruhi keputusan perawatan yang dilakukan. Dengan pendekatan yang tepat, perawatan hipodontia dapat memperbaiki fungsi oklusal dan estetika, memberikan hasil yang optimal untuk pasien.

Model pembelajaran Student Teams Achievement Divisions (STAD) merupakan salah satu bentuk pembelajaran kooperatif yang menekankan kerja sama dalam kelompok heterogen untuk mencapai tujuan belajar bersama. Penelitian ini bertujuan untuk mengetahui dan menggambarkan implementasi model pembelajaran Student Teams Achievement Divisions (STAD) dalam pembelajaran Pendidikan Agama Islam dan Budi Pekerti (PAI-BP) di SMP N 1 Sampang Cilacap. Penelitian ini menggunakan pendekatan kualitatif dengan fokus pada pemaparan mendalami mengenai proses penerapan model STAD dalam kegiatan belajar mengajar. Data diperoleh melalui observasi, wawancara, dan dokumentasi. Data yang terkumpul diolah melalui tahapan reduksi data, penyajian data, serta penarikan kesimpulan, dan keabsahan data diuji dengan menggunakan triangulasi teknik. Penelitian ini menghasilkan deskripsi sebagai berikut: penerapan model pembelajaran Student Teams Achievement Divisions (STAD) dalam pembelajaran PAI-BP di SMP N 1 Sampang Cilacap dilakukan melalui beberapa tahapan.Pada tahap perencanaan, guru menyiapkan perangkat pembelajaran seperti Rencana Pelaksanaan pembelajaran (RPP), membentuk kelompok belajar secara heterogen, serta menyiapkan instrumen evaluasi berupa kuis. Pada tahap pelaksanaan, guru menyampaikan materi, membimbing diskusi kelompok, memberikan kuis, serta memberikan penghargaan bagi kelompok yang memperoleh nilai terbaik. Sedangkan pada tahap evaluasi, guru melakukan penilaian baik secara individu maupun kelompok untuk mengukur pemahaman dan keaktifan siswa. Hasil penelitian menunjukkan bahwa penerapan model pembelajaran STAD mampu meningkatkan motivasi, kerja sama, tanggung jawab, dan keaktifan siswa dalam proses pembelajaran PAI-BP. Implikasi dari penelitian ini adalah penggunaan model STAD dapat menciptakan suasana belajar yang lebih aktif, interaktif dan menyenangkan sehingga pembelajaran PAI-BP menjadi lebih efektif dan bermakna.

Penelitian ini bertujuan menganalisis implementasi pendekatan sosio-kultural agraris dalam pembelajaran Akidah Akhlak di MTs Hidayatus Shibyan serta pengaruhnya terhadap pembentukan pola komunikasi religius dan moderat siswa. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik observasi kelas, wawancara guru Akidah Akhlak, dan dokumentasi perangkat pembelajaran. Hasil penelitian menunjukkan bahwa guru menghubungkan materi akhlak terpuji dengan aktivitas pertanian yang dekat dengan kehidupan siswa, seperti kerja sama, amanah, tanggung jawab, dan disiplin dalam budaya bertani. Pendekatan kontekstual ini membuat siswa lebih mudah memahami konsep akhlak yang abstrak karena terkait dengan pengalaman nyata mereka. Selain itu, siswa menunjukkan peningkatan partisipasi, kemampuan berdiskusi, dan pola komunikasi yang lebih sopan, inklusif, serta menghargai perbedaan. Secara keseluruhan, pendekatan sosio-kultural agraris dinilai efektif dalam menjadikan pembelajaran Akidah Akhlak lebih bermakna, kontekstual, dan berorientasi pada pembentukan karakter Islami.

Rubber plants (Hevea brasiliensis) are one of the main commodities in the plantation industry which have high economic value. Rubber latex productivity is greatly influenced by the tapping technique applied. This research aims to examine various tapping techniques that are effective in increasing rubber latex yields and maintaining tree productivity in the long term. The method used includes comparative analysis of tapping techniques, such as angle and depth of incision, frequency of tapping, and use of latex stimulants. The research results show that tapping techniques with an angle of 30°–45° and an optimal depth that does not damage the cambium can significantly increase latex production. In addition, the use of ethefon-based stimulants has been shown to extend the latex flow period and increase yields without causing excessive physiological stress in plants. By implementing appropriate tapping techniques, rubber plantation productivity can increase sustainably without reducing the productive life of the plants.

Penelitian ini bertujuan untuk untuk mengetahui Prosedur pemeriksaan panoramic Mandibula Pasca Pemasangan Pen di Instalasi Radiologi Rumah Sakit Umum Daerah Meuraxa Kota Banda Aceh. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini bertujuan menilai posisi, kestabilan, dan kondisi implan serta jaringan tulang di sekitarnya. Hasil pemeriksaan ini membantu dokter dalam memastikan bahwa pemasangan pen berjalan sesuai rencana tanpa adanya komplikasi seperti pergeseran implan, infeksi, atau gangguan penyembuhan tulang. Pemeriksaan ini juga penting untuk pemantauan pasca-operasi guna menentukan tindakan medis lanjutan yang diperlukan.  

Kondisi jalan idealnya berada dalam keadaan mantap untuk mendukung mobilitas masyarakat, namun keterbatasan anggaran menjadi kendala sehingga diperlukan alokasi yang efektif, efisien, dan sesuai kebutuhan. Analisis prioritas penanganan jalan menggunakan Provincial and Kabupaten Road Management System (PKRMS) menghasilkan rekomendasi jenis penanganan, estimasi kebutuhan biaya, serta urutan prioritas berdasarkan data inventarisasi jalan, kondisi jalan, volume lalu lintas, dan harga satuan pekerjaan. Penilaian kondisi jalan dilakukan dengan menghitung nilai Treatment Trigger Index (TTI) sebagai dasar rekomendasi penanganan, sedangkan prioritas penanganan ditentukan melalui nilai Treatment Priority Index (TPI) yang mempertimbangkan kondisi jalan dan volume lalu lintas. Hasil analisis pada tujuh ruas jalan di Kecamatan Kranggan, Kabupaten Temanggung menunjukkan kebutuhan anggaran tahun 2026 sebesar Rp38.375,44 juta untuk pekerjaan rehabilitasi, pemeliharaan berkala, rutin kondisi, dan pemeliharaan rutin, dengan prioritas tertinggi pada ruas Jl. Kranggan–Klepu yang memiliki nilai TPI 84,2. Dibandingkan dengan alokasi anggaran tahun 2024 sebesar Rp 40,20 juta/km atau Rp 1.810,20 juta untuk total 45,30 km, dana yang tersedia hanya mampu mencakup pemeliharaan rutin, rutin kondisi, dan sebagian pemeliharaan berkala, sehingga diperlukan optimalisasi alokasi anggaran serta penambahan dana apabila peningkatan kemantapan jalan ditetapkan sebagai target utama

Arbuscular Mycorrhizal Fungi (AMF) are biological agents that play an important role in increasing the efficiency of nutrient uptake and plant tolerance to abiotic stress, especially in acidic soils such as ultisols. This study aims to analyze the growth and yield responses of chili (Capsicum annuum L.) to the combination of NPK fertilizer doses and AMF inoculation. The study was conducted in Sungai Talang, Gadut, Agam Regency, from June to October 2025 using a Factorial Completely Randomized Design with two factors, namely AMF inoculation (without AMF, Glomus sp., and Rhizophagus sp.) and NPK fertilizer doses (100%, 75%, 50%, and 25% of the recommendation). The results showed a significant interaction between AMF inoculation and NPK doses on plant height, dry weight, flowering time, and fruit yield per plant. Glomus sp. inoculation with a 50% NPK fertilizer dose resulted in the highest growth and yield, equivalent to the 100% NPK treatment without AMF. The integration of AMF with a 50% reduction in NPK dosage has been shown to maintain crop productivity. This strategy can serve as a basis for developing a sustainable agricultural system based on nutrient efficiency and soil microbial balance.

Penelitian ini bertujuan untuk menganalisis strategi promosi penjualan yang diterapkan oleh BMA (Baju Murah Anak) pada marketplace Shopee. Meskipun telah melakukan berbagai upaya promosi, penjualan BMA cenderung fluktuatif dan belum mencapai target yang diharapkan. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Penelitian terfokus pada empat strategi promosi utama yaitu pemberian, paket harga, pengembalian dana, dan premi. Hasil penelitian menunjukkan bahwa pemberian sampel kepada afiliasi efektif meningkatkan eksposur merek namun berdampak terbatas pada penjualan langsung. Strategi paket harga dan premi mampu mendorong pembelian dalam jumlah lebih besar serta meningkatkan loyalitas konsumen. Sementara itu, strategi pengembalian dana memberikan rasa aman bagi pelanggan namun menahan tantangan dalam kecepatan pelayanan. Keseluruhan strategi yang diterapkan memberikan dampak positif terhadap citra merek, namun perlu dilakukan evaluasi berkelanjutan untuk meningkatkan efektivitas promosi. Implikasi penelitian ini memberikan kontribusi praktis bagi pelaku UMKM dalam merancang strategi promosi yang adaptif terhadap dinamika pasar digital, khususnya di platform e-commerce seperti Shopee

Digital transformation brings significant changes in data processing, including the audit process carried out by auditors in producing quality audit reports. This study shows that auditors are required to be able to adapt to these changes, both in terms of skills and knowledge, in order to implement digital-based audit data processing programs. The data used this study were obtained through the distribution of questionnaires to Public Accounting Firms (KAP) in Yogyakarta. The research method applied was quantitative. The population of this study consisted of all auditore in 17 KAPs in Yogyakarta listed in the IAPI Directory in 2025, and the sample used was 67 respondents. The results indicate that digital transformation has a significant positive effect on audit quality, while auditor competence does not moderate the effect of digital transformation on audit quality.