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This study aims to develop a contextual learning-based mathematics test instrument focused on Statistics and intended for eighth-grade junior high school (SMP) students. The instrument developed consists of essay questions designed by integrating real-life situations to make them more relevant and meaningful for students. This contextual approach is expected to help students understand statistical concepts more deeply and improve their ability to solve mathematical problems related to everyday life. In the instrument development process, a series of analyses were conducted to test the quality of the test items, including validity, reliability, discriminating power, and difficulty level. The validity of the test items was tested using the correlation between item scores and total scores, with the results showing that all test items had a correlation coefficient greater than the r value of the table, thus being declared valid. Meanwhile, the reliability coefficient obtained was 0.84, indicating that this instrument has a high level of consistency and is suitable for use in measurement. Analysis of the discriminating power showed that each test item had excellent ability to differentiate students with high and low abilities. The analysis of the difficulty level showed balanced variations, namely from easy, medium, to difficult categories. This variation is important to accommodate differences in student ability levels and reflect the diversity in the context of the problems presented. Overall, the results of this study indicate that the developed test instrument is of excellent quality and can be used as an evaluation tool to measure students' mathematical problem-solving abilities. Furthermore, this instrument supports more contextual, interactive, and meaningful statistics learning.

This study aims to analyze the impact of work discipline, work-life balance, and employee engagement on employee performance at PT Globalindo Intimates Klaten. The population for this research consisted of approximately 3,000 employees, with a sample of 97 respondents selected using purposive sampling. This sampling method was employed to target employees who met specific criteria relevant to the research objectives. The data for the study were collected through a questionnaire that utilized a Likert scale, and the analysis was conducted using SPSS software. The analytical process included validity and reliability tests, classical assumption tests, and hypothesis testing. The results of the study indicated that work discipline, work-life balance, and employee engagement had a positive and significant effect on employee performance, both independently and in combination. Specifically, work discipline plays a key role in ensuring that employees adhere to organizational rules and regulations, which contributes to improved performance. Work-life balance helps employees manage their personal and professional lives, reducing stress and improving overall job satisfaction, which in turn enhances performance. Employee engagement, which refers to the level of enthusiasm and commitment employees have toward their work, was found to significantly influence their performance as well. The study suggests that organizations should focus on fostering a strong work ethic, providing support for work-life balance, and increasing employee engagement in order to improve overall performance. The findings emphasize that when employees are disciplined, maintain a healthy work-life balance, and are engaged with their work, their productivity increases, leading to improved outcomes for the organization. This research highlights the importance of these factors in creating a motivated and high-performing workforce, and the results can be used to inform human resource strategies in other organizations aiming to improve employee performance and achieve organizational success.

The first year of college is a critical transition period that can affect students’ motivation, stress levels, and risk of dropping out. This study aimed to determine the effect of psycho-education focusing on self-awareness on the social adaptability of 2024 Diploma III Nursing students. A quantitative quasi-experimental design with a one-group pretest-posttest approach was applied. The population consisted of 190 students, with 20 participants selected through purposive random sampling. The intervention involved eight 60-minute psycho-educational sessions designed to help students recognize, understand, and reflect on their emotions, thoughts, and behaviors in social contexts. The program was conducted from March 28 to May 3, 2025. Social adaptation was measured using the SACQ questionnaire, which demonstrated high reliability (Cronbach’s Alpha = 0.877). Results from the paired t-test revealed a significant difference between pretest and posttest scores, with a p-value of 0.000 (p < 0.05) and an average score increase of -12.050. These findings indicate that self-awareness interventions positively influence social adaptability, enabling first-year students to build relationships, adjust to new cultures, and face academic and social challenges more effectively. The study recommends implementing psycho-education programs as part of campus initiatives to strengthen social adaptation skills and provide preventive support for first-year students.

Compliance of healthcare and medical personnel with established procedures—particularly Enterprise Risk Management (ERM) Standard Operating Procedures (SOPs)—is crucial for ensuring patient safety, high-quality healthcare services, and the sustainable operation of hospitals. This study analyzes the influence of Organizational Support, Motivation, and the Completeness of ERM SOPs on personnel compliance at Petrokimia Gresik Driyorejo Hospital. A quantitative approach using a survey method was employed. The study population included all healthcare and medical personnel directly involved with ERM SOPs. Through purposive sampling, 85 respondents were selected. Data collection used closed-ended questionnaires tested for validity and reliability. Data were analyzed using multiple linear regression through SPSS version 25. The analysis found that Organizational Support (X1), Motivation (X2), and ERM SOP Completeness (X3) simultaneously had a statistically significant effect on Compliance (Y), with the F-test showing F_calculated > F_table and significance < 0.05. Individually, all three independent variables showed a positive and significant relationship with compliance. Among them, ERM SOP Completeness had the greatest influence, followed by Motivation and then Organizational Support. These findings emphasize that clear, comprehensive, and accessible SOPs are essential in guiding staff behavior and ensuring consistent adherence to risk management protocols. Additionally, motivated employees supported by the organization are more likely to comply with procedures and internal policies. Therefore, organizational strategies should not only focus on developing complete SOPs but also on fostering a supportive work culture and enhancing staff motivation through training, recognition, and leadership support. In conclusion, the study suggests that hospitals aiming to improve compliance with ERM procedures should adopt a holistic approach by investing in SOP development, providing consistent organizational support, and maintaining high levels of employee motivation. These efforts will contribute to better risk mitigation, service quality, and overall hospital performance.

This study aims to analyze the effectiveness of preventive maintenance on the Simplex machine at PT. XYZ by applying the Overall Equipment Effectiveness (OEE) method and identifying the primary causes of production losses through the Six Big Losses framework. Preventive maintenance is an important strategy to ensure machine reliability, reduce downtime, and improve production efficiency. OEE is a widely recognized performance measurement tool consisting of three key indicators: Availability, Performance, and Quality. These indicators collectively reflect the overall effectiveness of equipment in supporting the production process. The results of this study indicate that the OEE value of the Simplex machine is 79%, which remains below the world-class benchmark of 85% as recommended by the Japan Institute of Plant Maintenance (JIPM). This finding suggests that the machine’s performance has not yet reached the optimal standard and requires improvement efforts. Further analysis using the Six Big Losses approach reveals that the most significant contributors to reduced machine effectiveness are equipment failure and idling or minor stoppages. These two categories account for the majority of productivity losses, thereby affecting both machine utilization and production output. To further explore the underlying issues, a root cause analysis was conducted using a fishbone diagram, which enabled the identification of several critical factors related to human resources, methods, machines, materials, environment, and measurement systems. Based on this analysis, improvement proposals were developed through the 5W+1H method, providing a systematic strategy to enhance preventive maintenance practices. The recommended actions include scheduling more frequent inspections, improving operator training, upgrading spare parts management, and implementing stricter monitoring of machine performance. In conclusion, this study highlights the importance of continuous preventive maintenance to optimize machine productivity and reduce unplanned downtime. By adopting the proposed improvement strategies, PT. XYZ can increase the effectiveness of its Simplex machine, moving

The Paiton Steam Power Plant (PLTU) is one of the main sources of electrical energy in East Java, which plays a vital role in maintaining a sustainable electricity supply. The reliability of generator units is a key element in maintaining stable energy distribution. However, the high frequency of sudden generator failures poses serious challenges, such as increased downtime and increased maintenance costs. To address these challenges, this study aims to design a generator maintenance prediction model based on the Naive Bayes algorithm with a predictive maintenance approach. This study uses historical maintenance data and key sensor parameters such as temperature, oil pressure, and vibration as input. The data is analyzed through several stages, namely data preprocessing, selection of relevant features, and labeling generator conditions into three categories: Normal, Warning, and Critical. The Naive Bayes model is trained to classify the data probabilistically to generate predictions of future generator conditions. Model evaluation using accuracy metrics and a confusion matrix shows that the model successfully achieved an accuracy rate of 89% and was able to provide early warnings of potential failures up to 3 days before failure occurs. The implementation of this system is expected to support the shift in maintenance strategies from reactive and scheduled systems to data-driven predictive systems. Implementing failure predictions allows the technical team at the Paiton PLTU to conduct planned maintenance, avoid sudden disruptions, and extend equipment lifespan. Thus, this model has the potential to reduce operational downtime by up to 25%, while providing significant savings in operational and logistics costs. This research also shows that integrating machine learning technology into energy facility management can improve the efficiency and resilience of the overall electric power system.

This research focuses on the development of an Android-based vegetable detection application by utilizing digital image processing technology and data communication through Application Programming Interface (API). This application is designed to make it easier for users to visually recognize different types of vegetables using the device's camera. The detection process is carried out by sending the image to a cloud server, where the image analysis process is carried out to identify the type of vegetable, displaying its name, characteristics, and benefits. The app's implementation includes an intuitive and user-friendly user interface, with key features such as login, registration, and an interactive dashboard. The dashboard displays user information, location, ambient temperature, vegetable detection history, and direct access to the camera for real-time detection processes. The utilization of cloud computing technology not only keeps application performance lightweight and responsive, but also enables high processing efficiency and data scalability. This allows the application to continue to evolve according to the increasing number of users and incoming data. Image processing is done with machine learning algorithms that are trained to recognize the shape, color, and texture of different types of local vegetables. In addition, this system is also equipped with a periodic data update feature to be able to adjust to the development of new vegetable classifications. The test results show that the app is able to recognize different types of vegetables with a high level of accuracy, as well as provide additional relevant information quickly and accurately. Tests are carried out on a variety of lighting and background conditions to ensure the reliability of the system. The success of the development of this application reflects the integration of modern technology in supporting the digital agriculture sector.

Measuring Liquefied Petroleum Gas (LPG) levels and inventory in storage tanks is a critical aspect of terminal operations, directly influencing safety, operational efficiency, and accurate stock management. The Integrated Terminal Palembang – Pulau Layang LPG Site has implemented a servo-type Automatic Tank Gauging (ATG) system, namely the Proservo NMS81, to provide precise and real-time volume measurements. Despite its operational importance, there remains a limited in-depth understanding of how this ATG system functions, particularly regarding the complete process from sensing LPG levels to converting them into accurate inventory data. This study aims to analyze the working mechanism of the Proservo NMS81 in measuring LPG height and generating digital stock data for monitoring purposes. The research method combines a literature review of the Proservo NMS81 technical datasheet and related scientific references with direct field observation (KSM-LP) at the LPG Pulau Layang site. The analysis covers the operating principle of the servo sensor, which relies on displacement measurement via a mechanical float and wire system; the analog-to-digital conversion process utilizing a 12-bit ADC to transform continuous signals into discrete digital values; the communication protocols employed, including HART and Modbus RS-485, for transmitting processed data to the control system; and the algorithmic data processing that converts tank level measurements into standardized inventory figures based on tank calibration tables and product density. The results of this study are expected to improve technical knowledge regarding servo-type ATG systems, enhance the accuracy and reliability of inventory monitoring, and contribute to more informed operational decision-making. Furthermore, the research findings are intended to serve as a valuable academic reference for the application of advanced instrumentation technology in the energy industry, supporting both professional practice and further scholarly exploration in the field.

This study was conducted at Bio Live Healthy Home, located in Sei Bamban District, Serdang Bedagai Regency. The primary objective of this research is to determine how lifestyle, reference groups, and consumer attitudes influence the decision to use services offered by the institution. In a rapidly growing health and wellness industry, understanding consumer behavior is essential to improve service quality and increase customer engagement. To achieve the research objectives, the study employed a survey method with a quantitative approach. The target population consisted of service users, and a sample of 92 respondents was selected. Data collection was carried out through a combination of observation, interviews, documentation, and the distribution of structured questionnaires. The questionnaire was designed to capture variables related to lifestyle, reference groups, attitudes, and service usage decisions. Before conducting the main analysis, the data were tested for validity and reliability to ensure that the instrument accurately measured what it intended to measure. Furthermore, classical assumption tests, including normality, multicollinearity, and heteroscedasticity tests, were conducted to confirm the feasibility of using a multiple linear regression model. The analysis was performed using the Statistical Package for the Social Sciences (SPSS) software. The results of the study revealed that lifestyle, reference groups, and attitudes each had a significant and positive influence on the decision to use services at Bio Live Healthy Home. This indicates that individuals with health-conscious lifestyles, influenced by their social environment and holding positive attitudes toward wellness services, are more likely to engage with the services offered. Moreover, these three factors collectively contributed to a meaningful explanation of the variation in consumer decisions. In conclusion, the findings highlight the importance for service providers to consider psychological and social factors when designing marketing strategies.

This study aims to identify and measure the influence of customer relationships, customer satisfaction, and brand image on customer loyalty at Ryandini’s Sweet Chicken Claw business, located in Sei Sijenggi Village, Hamlet III, Perbaungan District, Serdang Bedagai Regency. A quantitative research method was employed, with data collected through observation, documentation, and questionnaires. The questionnaires used a Likert scale as a measurement tool to assess respondents’ opinions accurately. Data analysis was conducted using several stages, including validity and reliability tests, classical assumption testing, and multiple linear regression analysis, processed through SPSS version 22. These methods were used to ensure the validity of the instrument and the consistency of the findings. The research findings demonstrate that customer relationships have a significant and positive effect on customer loyalty. Customers who feel connected and valued by the business are more likely to remain loyal. Likewise, customer satisfaction—reflecting the extent to which customers' expectations are met or exceeded—has a strong and positive influence on loyalty. In addition, the brand image of the business, which encompasses customer perceptions and reputation of the product, also significantly influences loyalty in a positive direction. Furthermore, the simultaneous analysis of customer relationships, customer satisfaction, and brand image shows that all three variables jointly have a significant and positive impact on customer loyalty. This means that enhancing these three factors can strengthen customer retention and long-term commitment. These results provide valuable insights for small business owners in the food and beverage industry. Focusing on building strong relationships with customers, consistently delivering satisfaction, and maintaining a positive brand image are essential strategies to increase loyalty. For Ryandini’s Sweet Chicken Claw and similar businesses, these findings offer practical guidance for developing customer-centered marketing strategies in an increasingly competitive market.

Internal control plays a crucial role in supporting the achievement of an organization's goals. In general, internal control provides significant benefits in securing organizational assets, improving the reliability and accuracy of financial and operational information, and ensuring compliance with applicable policies, regulations, and laws. With effective internal control, an organization can protect its resources from the risk of misuse, fraud, or waste. This research is a quantitative study using multiple regression analysis. The population in this study was all 80 employees of the West Aceh Inspectorate. The number of samples used was calculated using the Slovin formula and random sampling technique, resulting in 45 people as research samples. The quantitative analysis in this study was conducted using the Statistical Product and Service Solution (SPSS) version 26 computer program, which allows for rapid analysis and produces more accurate output. The results of the study indicate that internal audit has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. In addition, the accounting information system also has a partial significant influence on the effectiveness of internal control at the West Aceh Inspectorate. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and better resource management. Overall, both internal audit and accounting information systems significantly influence the effectiveness of internal control at the West Aceh Inspectorate. This study underscores the importance of both factors in supporting the achievement of organizational goals and more effective and efficient resource management.

Entrepreneurial management is a process that involves the ability of individuals to create, manage, and develop businesses effectively in order to survive and compete in the midst of dynamic market changes. In this context, interest, creativity, and connections are important factors that can drive the success of a business, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of interest (X1), creativity (X2), and connection (X3) on business success (Y) in food MSME actors in Sumberejo Village. This study uses a quantitative approach with a survey method. The main instrument used in data collection is a questionnaire that has been tested for validity and reliability. The number of respondents in this study was 77 people, who were selected using purposive sampling techniques based on certain criteria such as the length of business and the type of food products produced. Data analysis was carried out using multiple linear regression with the help of statistical software. The results of the study show that the variables of interest, creativity, and connection simultaneously or partially have a positive and significant effect on the success of MSME businesses. Thus, MSME actors who have a high interest in entrepreneurship, are able to create product innovations, and have a wide network of relationships, tend to have a greater chance of achieving business success. This research suggests the need for entrepreneurship training that not only focuses on the technical aspects of production, but also the development of soft skills and social networks. Thus, the empowerment of MSMEs in rural areas will be more optimal and sustainable. These findings are expected to be a reference for village governments, training institutions, and other related parties in formulating strategies to strengthen MSMEs in rural areas.

This qualitative descriptive research explores the principal’s efforts to enhance teacher performance through the implementation of educational supervision at SDI Puudhombo, East Nusa Tenggara. The study aims to understand the strategies, processes, and impacts of educational supervision in improving teaching quality. Purposive sampling was used to select three informants consisting of one school principal and two classroom teachers. Data were gathered through structured interviews, allowing for in-depth exploration of participants’ experiences and perceptions. Analysis was conducted using the Miles and Huberman interactive model, involving data reduction, data display, and conclusion drawing to ensure the credibility and reliability of the findings.The results reveal that educational supervision is systematically implemented twice a year, guided by a well-structured plan that outlines objectives, schedules, and targeted competencies. The principal applies a collaborative supervision approach, using classroom visitation techniques to observe teaching practices in real contexts. Post-observation, constructive feedback sessions are conducted to highlight strengths, identify areas for improvement, and provide practical recommendations for pedagogical development. Teachers demonstrate notable progress in preparing lesson plans, delivering interactive learning activities, and applying effective evaluation methods. However, certain aspects such as the integration of technology in teaching and differentiation strategies still require further enhancement. The findings indicate that educational supervision not only improves technical teaching skills but also fosters teacher professionalism, boosts work motivation, and promotes a culture of continuous improvement within the school. The study underscores the importance of consistent, supportive, and developmental supervision in elevating instructional quality. It concludes that systematic and ongoing educational supervision represents a highly effective strategy for advancing teacher performance in elementary education. This research enriches the body of literature in educational management and provides practical implications for strengthening school leadership, particularly in rural and resource-limited contexts such as East Nusa Tenggara.

This study aims to analyze the impact of experiential marketing on repurchase intention, mediated by guest satisfaction at Aston Batam Hotel & Residence. The background phenomenon underlying this research is the discrepancy between the high number of guests staying and the low number of returning guests during the period from January to June 2024. Despite receiving many positive reviews, the hotel has yet to establish strong customer loyalty. This indicates a need to evaluate the hotel's marketing strategies and the guest experience it provides. A quantitative approach was adopted, employing the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. A total of 130 respondents were obtained through the distribution of questionnaires using a five-point Likert scale, measuring guest perceptions of experiential marketing, guest satisfaction, and repurchase intention. The data were analyzed using SmartPLS software to test the validity, reliability, and relationships among the structural model variables. The results of the analysis show that experiential marketing does not have a direct significant effect on repurchase intention, but it has a positive and significant effect on guest satisfaction. Furthermore, guest satisfaction is proven to have a significant impact on repurchase intention. The findings also confirm that guest satisfaction acts as a mediating variable in the relationship between experiential marketing and repurchase intention. The conclusion of this study emphasizes that guest satisfaction is a crucial factor in building customer loyalty and encouraging the intention to repurchase. Therefore, the hotel needs to enhance the quality of the customer experience holistically—not only focusing on service delivery but also creating meaningful and memorable impressions. In the highly competitive hospitality industry, delivering impactful and satisfying experiences is key to retaining customers and increasing guest retention. This study provides both theoretical and practical contributions to the development of experience-based marketing strategies and offers a deeper understanding of the role of guest satisfaction as a key driver of customer loyalty.

This study aims to examine the influence of pricing, promotion, and service quality improvement on the sales level in the telecommunications services of PT Sinergi Inti Andalan Prima, Tbk, located in Meruya Ilir, West Jakarta. The research adopts a quantitative approach using primary data obtained through the distribution of structured questionnaires. The population in this study consists of all permanent employees of the company, totaling 35 individuals. Given the relatively small population, a saturated sampling technique was applied, making all members of the population the research sample. Data were analyzed using the Statistical Package for the Social Sciences (SPSS) version 25. The analysis process involved validity and reliability testing, classical assumption testing, and hypothesis testing through multiple linear regression analysis to determine the effect of each independent variable—pricing, promotion, and service quality improvement—on the dependent variable, sales level. The findings reveal that pricing has a significant positive effect on the sales level, indicating that appropriate and competitive pricing strategies can enhance sales performance. Similarly, service quality improvement also shows a significant positive influence on sales level, suggesting that better service delivery directly contributes to increased customer satisfaction and sales outcomes. Conversely, the study finds that promotion does not have a significant effect on sales level in this case. This may be due to promotional activities not being optimally targeted, lacking sufficient frequency, or failing to deliver persuasive messages to the intended market segment. Overall, the results highlight the importance of focusing on competitive pricing strategies and continuous improvement in service quality as key drivers of sales growth in the telecommunications sector. The study recommends that PT Sinergi Inti Andalan Prima, Tbk prioritize these two aspects while reevaluating its promotional strategies to ensure better alignment with customer needs and market conditions.

Nursing care documentation plays a crucial role in nursing practice as it serves as legal evidence, a means of communication between healthcare professionals, and an indicator of service quality. However, nurses' compliance with documentation often faces various obstacles. Supervision by nursing managers is seen as an important strategy to ensure documentation implementation complies with applicable standards. This study aims to analyze the relationship between supervision and nursing care documentation at RSI NU Demak. The study used a quantitative method with a cross-sectional design. A sample of 83 inpatient nurses was selected through proportional random sampling from a population of 107 nurses. The research instruments were a supervision questionnaire (17 items) and nursing documentation (20 items) whose validity and reliability have been tested. Data analysis was performed using the Chi-Square test with a significance level of p<0.05. The results showed that the majority of respondents were aged <30 years (53%), were female (89.2%), had a Diploma 3 Nursing degree (51.8%), and had worked for <9 years (53%). Good supervision was found in 60.2% of respondents, while good documentation was found in 59.0%. The Chi-Square test results yielded a p-value of 0.000 (p<0.05) with a correlation coefficient of r=0.981, indicating a very strong relationship between supervision and nursing documentation. Therefore, it can be concluded that there is a significant relationship between supervision and nursing care documentation, where the better the supervision provided, the higher the quality of the documentation produced. The results of this study reinforce the importance of the managerial role in improving the quality of nursing services, especially in terms of care documentation. Effective supervision not only functions as a control tool but also becomes a means of developing and strengthening nurses' competencies in meeting nursing practice standards. With structured and continuous supervision, nurses tend to be more disciplined, accurate, and consistent in documenting every nursing intervention they perform.

Improving the accuracy of emission monitoring in the Continuous Emission Monitoring System (CEMS) is crucial to support compliance with environmental regulations, especially in gas and steam-based power plants (PLTGU). At PT Jawa Satu Power's PLTGU, the purging system on the CEMS sample probe is still performed manually and limited to scheduled preventive maintenance, potentially reducing emission data reliability due to particle contamination. This study aims to design and simulate an automatic purging system based on a Programmable Logic Controller (PLC), taking into account technical parameters such as timer, gas pressure, temperature, and sample flow rate. The system design was carried out through the modeling of automatic control logic using CX-Programmer software, with a protection approach based on real-time conditions and timing. The design results show that the automatic purging system can improve cleaning consistency, reduce the risk of contamination, and enhance the integrity of emission monitoring data. This study is expected to serve as a foundation for developing a more applicable and integrated automated purging system for CEMS in the future.

Early pregnancy among adolescents remains a significant public health problem and contributes to long-term medical, psychological, and social risks. Low knowledge and preventive attitudes towards reproductive health are among the factors contributing to the high rate of early pregnancy. This study aims to analyze the effect of peer education on adolescent attitudes towards early pregnancy prevention in the Ibu Community Health Center (Puskesmas Ibu) working area of West Halmahera Regency. The study design used a quasi-experimental approach with a pretest–posttest with a control group involving 40 respondents, consisting of 20 respondents in the intervention group and 20 respondents in the control group. The research instrument was an attitude questionnaire with a Likert scale that had undergone validity and reliability testing. Analysis was performed using the Wilcoxon test and the Mann–Whitney U Test at a significance level of 0.05. The results showed a significant increase in attitudes in the intervention group after receiving peer education, while the control group showed no significant change. Comparison of score changes between the two groups also showed a significant difference. These findings indicate that peer education is effective in improving adolescent attitudes towards early pregnancy prevention. This program is recommended as a community-based intervention strategy in primary health care and schools to support adolescent pregnancy prevention efforts.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.