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The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

This study aims to analyze the effect of the distribution of Zakat, Infak, and Sadaqah (ZIS) funds, economic growth, unemployment rate, and Regional Original Revenue (PAD) on the poverty rate in West Sumatra Province during the period 2020–2024. The data used are secondary data obtained from BAZNAS, BPS, and the Directorate General of Fiscal Balance (DJPK), covering 12 regencies/cities in West Sumatra Province. This study employs panel data regression analysis using EViews 12 software to examine the relationships among the variables. The results indicate that, partially, the distribution of ZIS funds and PAD have no significant effect on the poverty rate. In contrast, economic growth and unemployment rate have a negative and significant effect on the poverty rate. Simultaneously, all four independent variables are found to have a significant influence on the poverty rate. The coefficient of determination (Adjusted R²) is 0.123, indicating that 12.30% of the variation in the poverty rate can be explained by the variables in the study, while the remaining 87.7% is influenced by factors outside the model. The study provides policy implications suggesting that optimizing ZIS management, promoting inclusive economic growth, expanding employment opportunities to reduce unemployment, and utilizing PAD more effectively are crucial strategies for local governments and relevant institutions to effectively reduce the poverty rate in West Sumatra.

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

The Indonesia Stock Exchange (IDX) provides public access to investment. Investors can invest in various companies through publicly listed securities using capital market processes to obtain returns and dividends. To obtain returns and dividends, investors first read the company's financial statements to avoid losses. Aiming to provide empirical evidence, this study analyzed non-financial corporations listed on the IDX between 2020 and 2023 to determine the impact of financial performance on dividend policy, along with company size as a moderating variable. This research employed a quantitative approach and purposive sampling for data selection, which was updated in line with predetermined indicators. Over four years, 147 different companies served as study samples. The study used warpPLS 7.0 as a data analysis tool and combined outer and inner models to evaluate independent variable hypotheses and moderating hypotheses. The study found that liquidity plays a role in dividend policy, profitability plays a role in dividend policy, activity plays a role in dividend policy, and only solvency does not play a role in dividend policy. It was also found that company size does not moderate the relationship between liquidity and dividend policy, but it does moderate the relationship between profitability and dividend policy. Company size also does not moderate the relationship between activity and dividend policy, and does not strengthen the relationship between solvency and dividend policy.

This study aims to describe the implementation of the Community Economic Empowerment Program in the coastal area of Samber Village, Yendidori District, Biak Numfor Regency through the Kalamo Program (Modern Fishermen's Village). The approach used is qualitative descriptive with data collection techniques through in-depth interviews, observations, and documentation. The results of the study show that the implementation of the Kalamo Program has had a positive impact on the coastal community of Samber Village. In terms of improving skills and institutional access, it can be seen that there is training and the formation of cooperatives, although the management still needs to be improved. In terms of natural resource management, some communities have begun to implement more environmentally friendly fishing practices. Meanwhile, the improvement of the quality of life of the community can be seen from the increase in income and the emergence of new business opportunities, although it is not evenly distributed among all fishermen groups. Overall, the implementation of this program has been running, but it is not fully optimal. Further efforts are needed to strengthen institutional capacity, equitable program distribution, and increase socialization so that the empowerment goals can be achieved comprehensively.

Study Interest State Administrative Law, Implementation of Business Licensing for Laundry Services Activities in Barong Tongkok District, West Kutai Regency, under the guidance of Dr. Siti Kotijah S.H., M.H and Agustina Wati S.H., M.H. Business licensing is an important aspect in the implementation of business activities, including laundry service businesses that are increasingly growing in urban communities. Laundry businesses require official permits from the local government as a form of compliance with regulations governing economic activities and environmental protection. With licensing, the government can supervise business activities and ensure that business actors comply with operational standards, including in the management of domestic waste generated from the washing process. Laundry business licensing is also an instrument to ensure consumer safety and comfort. Business permits include technical and administrative requirements, such as location permits, environmental permits (UKL-UPL/SPPL), and operational permits from related agencies such as the Investment and One-Stop Integrated Services Agency (DPMPTSP). Without complete permits, business actors can be subject to administrative sanctions to criminal penalties, as regulated in various laws and regulations such as Law Number 32 of 2009 concerning Environmental Protection and Management. Research on laundry business permits is important to provide a comprehensive picture of the processes, obstacles, and legal and environmental implications that may arise if business actors do not comply with applicable licensing provisions. Social legal research, with field studies at the Investment and One-Stop Integrated Service Office of West Kutai Regency, Barong Tongkok District and Laundry businesses in Barong Tongkok, West Kutai. Laundry businesses that have permits are 7, while there are still many laundry businesses that do not have laundry business permits. Business actors do not have business permits, because the reason is that their business is small, and the permit process is very difficult, and business actors avoid paying local taxes.

The provision of food for inmates is part of the fulfillment of fundamental human rights as regulated in the Regulation of the Minister of Law and Human Rights Number 40 of 2017. However, in its implementation, various problems are still found that require in-depth study to reconstruct the existing system to be more effective in realizing the fulfillment of human rights. This study aims to analyze the implementation of the Regulation of the Minister of Law and Human Rights Number 40 of 2017 in fulfilling human rights in correctional institutions and to formulate an ideal legal reconstruction of the provision of food for inmates to realize the fulfillment of human rights in the future. This study uses a normative legal research method with primary legal materials (legislation related to the provision of food in prisons), secondary (books, journals), and tertiary (legal dictionaries). The analysis was carried out qualitatively to examine the implementation of the policy and formulate an ideal legal reconstruction. The results of the study indicate that the implementation of Permenkumham No. 40/2017 still faces various obstacles including budget constraints, inadequate infrastructure, limited competent human resources, and a less than optimal supervision system. The ideal legal reconstruction includes strengthening the legal basis, developing a sustainable funding system, improving HR competency standards, developing an integrated monitoring system, and utilizing information technology in food management to realize the fulfillment of human rights for correctional inmates.

This study aims to analyze the role of village heads in improving development in Darmorpis Village, Samofa District, Biak Numfor Regency. Village administration, as the spearhead of government administration, plays an important role in realizing public services, community empowerment, and sustainable development. This study uses qualitative methods with data collection techniques through interviews, observation, and literature study. The results show that the village head plays a strategic role in leading and mobilizing all elements of society, including traditional leaders, religious leaders, village officials, and the general public, to actively participate in development. The village head's leadership emphasizes not only administrative aspects but also service, motivation, work discipline, and capacity building for village officials. The synergy between leadership and community participation proved to be a key factor in the success of the development program in Darmorpis Village. However, this study also found obstacles in the form of a lack of coordination regarding the implementation of assistance programs from the local government, which had an impact on the community's perception of the effectiveness of development. Thus, it can be concluded that the success of village development is largely determined by the visionary leadership of the village head and the collective support of the community.

This research aims to examine the dialectics of Islamic philosophers’ thought within the framework of Islamic philosophy of education, focusing on the ideas of Al-Farabi, Al-Ghazali, Ibn Sina, and Ibn Khaldun. The study is motivated by contemporary issues in Islamic education, which tends to emphasize cognitive and technical aspects while neglecting spiritual, moral, and social dimensions. In this context, the intellectual heritage of classical Islamic philosophers offers alternative paradigms that are more balanced, holistic, and future-oriented. The research applies a qualitative library-based design, employing philosophical hermeneutics to interpret primary texts and secondary literature. This method allows for a critical reading of the philosophers’ ideas, followed by a synthesis of their dialectical relationships. The findings reveal three major dialectics: rationality versus spirituality, represented by Al-Farabi and Al-Ghazali; individuality versus sociality, as reflected in Ibn Sina and Ibn Khaldun; and idealism versus realism, which bridges normative visions with historical realities. These dialectics do not end in opposition but generate an integrative framework for Islamic educational philosophy. The study concludes that Islamic education should be understood as a transformative process that unites intellect and heart, balances individual growth with social responsibility, and integrates ideal visions with empirical realities. The dialectics of Islamic philosophers therefore carry not only historical significance but also strategic relevance for developing Islamic curricula oriented toward nurturing the insan kamil and fostering a dignified civilization in the global era.

Education plays a crucial role in shaping the personality, morals, and spiritual values of students. In the Islamic perspective, education is not solely focused on the mastery of knowledge but also includes the cultivation of noble character, the strengthening of faith, and the enhancement of religiosity as a form of devotion to Allah Swt. Islamic boarding schools (pondok pesantren), as traditional Islamic educational institutions, have a strategic role in instilling these values through religious activities, the teaching of classical Islamic texts (kitab kuning), and the habituation of virtuous behavior. Pesantren serve not only as centers of learning but also as institutions for character formation and spiritual development. However, the forces of globalization and modernization bring new challenges in the form of cultural, technological, and informational influences that often conflict with Islamic values. Therefore, pesantren are required to develop adaptive, innovative, and relevant educational strategies that align with contemporary needs without losing their Islamic identity. One effective approach is the implementation of Islamic counseling, a process of psychological and spiritual guidance grounded in the Qur’an and Sunnah. Through this counseling, students are expected to strengthen their faith, enhance their religiosity, and develop moral resilience in facing the dynamics of modern life based on strong Islamic values.

This community service program is based on the actual conditions experienced by local coffee businesses that face significant obstacles in increasing their sales turnover due to limited knowledge of digital tools. This activity aims to share a better understanding of the digital world with the coffee business community in Indrokilo Hamlet, so that they can apply digital technology continuously and independently in order to improve marketing and increase sales. The method used to achieve the program's objectives is to provide direct literacy training to members of the Kelompok Wanita Tani (KWT) Manggar Lestari through several intensive sessions conducted sequentially and interactively. The results of the literacy program show that training participants increasingly understand and realize the importance of applying digital technology in their business processes to remain competitive. This activity is expected to be the beginning of further sustainable community empowerment efforts on related topics, so that the coffee business community in Indrokilo can continue to develop, innovate and grow steadily.

This study aims to develop an interactive mobile application-based learning media to introduce Devanagari Sanskrit script to Indonesian teenagers. The background of this research is the lack of communicative, contextual, and engaging learning media for the digital generation in learning traditional scripts. The development method uses the ADDIE model modified with a visual communication design approach and integration of local Balinese cultural values. The results show that this media successfully combines strong visual elements, interactive voice narratives, and Balinese cultural iconography in one mobile-friendly platform. Validation from design and cultural experts shows a very high level of feasibility, supported by positive responses from student users at the Dvipantara Samskrtam Foundation. This research makes a real contribution to the preservation of traditional scripts through a digital educational approach that is adaptive to the learning needs of today's teenagers. In addition, this research also opens opportunities for the development of similar learning media for other traditional scripts, thereby increasing awareness and understanding of Indonesia's rich culture among the younger generation. By integrating technology in learning, it is hoped that the preservation of Indonesian culture can go hand in hand with the progress of the times.

Indonesia’s correctional system is designed not only as a form of punishment but also as a means of rehabilitation, enabling inmates to return to society as good, productive, and responsible citizens. Female inmates, however, have unique characteristics and needs compared to male inmates, requiring rehabilitation approaches that are more gender-sensitive and responsive to their conditions. This study analyzes the role of the Activity Guidance Unit in implementing rehabilitation programs for female inmates at the Class IIA Women’s Detention Center in Medan. Using a socio-legal research method with descriptive analysis, the research identifies the Activity Guidance Unit as playing a strategic and multifaceted role: acting as planner of activities, facilitator of skills training, psychosocial companion to address emotional and social needs, and evaluator of rehabilitation outcomes. The strategies applied combine holistic approaches with individual and group methods, including vocational training, counseling, and personality development programs. The results demonstrate that these integrated approaches not only improve the personal capacity of female inmates but also foster resilience, self-confidence, and readiness for social reintegration. Ultimately, the study emphasizes the importance of comprehensive and gender-sensitive rehabilitation programs as a vital component of Indonesia’s correctional system in fulfilling human rights and correctional objectives.

Employee performance appraisal is a crucial aspect of human resource management and development, as the evaluation results serve as the basis for managerial decision-making, including promotions, incentives, and career development. However, unstructured assessment sistems often hinder the objectivity, transparency, and accuracy of performance evaluations. This study aims to design and develop a web-based Decision Support Sistem (DSS) to assess the performance of Biller employees at the ULP PLN Kuala office by applying the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) method. TOPSIS was selected because it effectively addresses multi-criteria decision-making problems by comparing each alternative to both positive and negative ideal solutions. The evaluation criteria include invoice achievement, account return balance, and PAL balance. The sistem was developed using PHP as the programming language and MySQL as the database, ensuring integration and accessibility. The test results indicate that the sistem is capable of providing employee rankings in an objective and measurable manner. Based on the calculation, Tri Widodo achieved the highest score (0.8027), demonstrating the best performance among the evaluated employees. The implementation of this TOPSIS-based DSS makes the performance appraisal process more sistematic, efficient, transparent, and accurate, thereby contributing to the improvement of human resource management quality within the organization.  

The current advancements in information technology have brought significant benefits to the industrial world, particularly in the automotive sector. Website development in business and computer- based academic information system development are among the utilization of information technology. With information technology, Carsentro dealer data can be processed quickly and easily, enabling the presentation of accurate, fast, transparent, and efficient administrative information reports. The purpose of developing this system is to address existing issues in the old system by creating an administration information system for Carsentro dealer rental payment data. The implementation of a new system for Carsentro dealer data can improve record-keeping accountability, thus avoiding manual input recording errors that cannot be monitored by dealers renting space at Carsentro. In the development of this administrative information system, the data to be inputted includes information on when dealers joined the Carsentro ecosystem, the amount of monthly rental fee invoices, payment data, and dealer debt or receivables data. The software used is DBMS (Database Management System) MySql as the data storage medium, while programming languages such as PHP, CSS, JavaScript, and HTML are used for interface development. This aims to facilitate both users and administrators in managing data.

The Family Welfare Empowerment (PKK) is a community organization that plays a strategic role in improving the quality of family life through various programs covering education, health, economy, and social aspects. However, in practice, the recording and management of member data as well as PKK activities are still carried out manually. This condition creates several challenges, including difficulties in archiving, limited access to information retrieval, and delays in preparing reports required by administrators and stakeholders. This study aims to design and develop a web-based information system for PKK member activity services that can manage member data, record activities, track attendance, and generate reports quickly, accurately, and efficiently. The system development method employed an object-oriented approach, consisting of requirement analysis, system design, implementation, and testing stages. The implementation results show that the developed information system can improve organizational service efficiency, assist administrators in monitoring member activeness, and reduce potential errors in data recording. Furthermore, the system provides better support for data-driven decision-making, thereby enabling PKK to become more modern, transparent, and adaptive to technological developments. Thus, this system has the potential to serve as an innovative solution to sustainably enhance the performance of PKK organizations.  

The rapid development of information technology has created significant opportunities for secondary schools to improve the quality of learning through the use of digital-based applications. This study aims to design and develop a web-based tutoring application for students of Junior High School (SMP) Negeri 1 Tana Righu by applying Object Oriented Technology (OOT) as the software development approach. OOT was chosen for its ability to simplify the system design process through structured modeling using the concepts of classes, objects, attributes, and relationships between objects. The developed application provides various features, including the presentation of learning materials, interactive practice questions, learning outcome evaluations, and student progress reports accessible in real time by both teachers and students. The research method consisted of needs analysis, system design using UML diagrams, implementation, and application testing. The testing results indicate that the tutoring application is effective in improving the learning process, assisting teachers in monitoring and evaluating student progress, and providing students with a more engaging and interactive learning experience. Therefore, this application is expected to serve as an innovative solution to support tutoring activities in secondary schools and contribute positively to enhancing the quality of education in the digital era.

This research aimen to examine the effect of firm size and profitability on tax avoidance strategies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The analytical method used was quantitative associative research, conducted to test causality and the influence of independent variables on the dependent variable, with IBM SSPS Statistics 26 as the analytical tool. The findings showed that firm size had a positive and significant effect on tax avoidance, and similarly, profitability was proven to have a positive and significant effect on tax avoidance. Simultaneously, both independent variables affected tax avoidance, with a significance value of 0,002 < 0,05. The Adjusted R2 value of 0,32 indicated that 3,2% of the variation in tax avoidance was explained by firm size and profitability, while the remaining 96,8% was influenced by other factors outside the research model. Based on this findings, it was recommended that manufacturing companies, particulary large firms with high profitability, should continue to implement tax efficiency strategies in accordance with statutory regulations (legal tax planning).

Introduction: Elementary school children play a very important role in the development stages of children in their middle and final stages of childhood. Children's emotional mental health can also influence their own future, and have a big impact on family, friends, teachers and society, because Parents need to supervise their children when using smartphones. The duration of smartphone use for children aged 3-S years is 1 hour per day and for children aged 6-18 years is 2 hours per day. Method:The design of this research is a quantitative descriptive design using a cross sectional approach. The samples for this research are 71 students using a total sampling technique. The measuring tool for this research used the SDQ (Strength & Difficulties Questionnaire) questionnaire. There are 5 categories or aspects of behavior that are measured to detect emotional mental health, namely emotional problems, behavioral problems, hyperactivity, peer problems, and prosocial, each category has 3 divisions, Normal Borderline, Abnormal. Result:The research results obtain are Normal 4 (5.6%), Borderline 62 (87.4%). Abnormal are 5 (7.0%). Conclusion:It is hoped that this research will provide input for elementary school children so that they can adapt to their environment. Parents also play a very important role for children so that children do not become addicted to smartphones.  

An autoimmune condition that targets the joints is rheumatoid arthritis. The joints and surrounding tissues are inflamed due to this disease. Symptoms of this arthritis include joint stiffness, edema, and persistent discomfort. Women are more likely to suffer from rheumatoid arthritis than men, especially those between the ages of 40 and 75. Chronic pain is a sensory or affective experience that lasts >3 months, has mild to severe intensity, and can begin suddenly or gradually. This is related to real or functional tissue damage. To minimize the chronic pain experienced by rheumatoid arthritis patients, this case study aims to assess the effectiveness of cutaneous stimulation, also known as skin stimulation (foot massage). The nursing care method provided to patients with rheumatoid arthritis who complained of discomfort during five morning sessions using skin stimulation therapy (Foot Massage) is described in this case study using descriptive methodology. The application questionnaire was used to measure pain levels before and after the procedure, and the Rheumatoid Arthritis Pain Scale (Raps) was used to evaluate the results. After five sessions, the patient's pain level decreased, according to the case study findings. Conclusion: Discomfort is reduced by applying cutaneous stimulation (foot massage). Since foot massage helps alleviate pain, it can be used as an intervention for RA patients experiencing chronic pain.