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This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.

Information technology (IT) has emerged as a critical component of public administration, offering significant potential to enhance transparency and accountability in governance. This comprehensive qualitative case study research examined how information technology implementation influences transparency and accountability mechanisms in public policy administration, while identifying critical challenges and success factors. The research employed embedded multi-case study methodology, collecting data through 118 semi-structured interviews with government officials (n=45), citizen-users (n=38), IT professionals (n=15), civil society representatives (n=12), and academic researchers (n=8), complemented by document analysis and direct observation (280 hours) across four case sites representing diverse governance contexts. Key findings demonstrate that information technology implementation significantly enhances government transparency through multiple mechanisms: public information portals increased citizen information access from 25-30% to 78-82%, mobile applications extended service accessibility from 15-20% to 42-55% in rural areas, and social media platforms reached 60-70% of citizens with policy information. Similarly, IT implementation strengthened accountability through online complaint systems that reduced government response times from 28-45 days to 5-12 days (60-75% improvement), automated audit systems that detected 35-55% more compliance violations, and real-time monitoring systems that reduced audit completion time by 40-50%.  The findings have implications for government practitioners seeking evidence-based guidance for IT implementation, policymakers developing governance policies leveraging technology, and academic researchers studying digital governance and public administration innovation.

This study aims to examine the effect of Leverage and capital intensity on tax avoidance with independent commissioners as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX). Tax avoidance practices in this sector are considered relatively high due to the complexity of fixed asset management and financing structures. The study applies a quantitative approach with an associative method and purposive sampling, resulting in 21 companies as the final sample with a total of 105 observations during the 2020–2024 period. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results show that leverage has a positive and significant effect on tax avoidance, indicating that a higher level of debt usage increases the likelihood of tax avoidance through interest expenses. Capital intensity also has a positive and significant effect on tax avoidance, as higher investment in fixed assets provides opportunities for firms to utilize depreciation expenses in reducing taxable income. The moderating test reveals that independent commissioners do not moderate the relationship between leverage and tax avoidance but significantly moderate the relationship between capital intensity and tax avoidance in a negative direction, thereby weakening the effect. These findings highlight the importance of corporate governance mechanisms through the presence of independent commissioners in mitigating tax avoidance, although their effectiveness remains limited to specific aspects. This study contributes empirically to the taxation and corporate governance literature and provides recommendations for regulators and tax authorities in strengthening tax compliance monitoring in the property sector.

Mediation, as one of the alternative dispute resolution (ADR) mechanisms in civil cases, aims to provide efficient, timely, and non-confrontational solutions for disputing parties. Within the Indonesian legal system, mediation has been formally regulated through the Supreme Court Regulation (PERMA) No. 1 of 2016 concerning Mediation Procedures in Court. This study seeks to examine the implementation of civil dispute resolution through mediation from a legal perspective while also assessing its empirical effectiveness in district courts. The research employs an empirical juridical approach, with data collected through in-depth interviews with mediator judges, advocates, and disputing parties who have participated in the mediation process, supported by documentation studies of civil case decisions resolved through mediation. The findings reveal that, normatively, mediation has a sufficiently strong legal foundation as an alternative method of dispute resolution. However, its practical effectiveness remains constrained by several challenges, such as the limited understanding and legal awareness of disputing parties, time constraints faced by mediator judges, and the absence of an optimal supervisory mechanism for monitoring mediation practices. These factors contribute to the relatively low success rate of mediation in practice. Therefore, improvements are required in the implementation of regulations, the establishment of more effective monitoring systems, and the enhancement of human resource capacity, particularly mediator competence. Strengthening these aspects is expected to enable mediation to function more effectively as a fair, efficient, and accessible mechanism for resolving civil disputes in Indonesia.

The increasing transportation activity in urban areas contributes significantly to air pollution, particularly through emissions containing Nitrogen Dioxide (NO₂). This reactive oxidizing gas can cause respiratory disorders and eye irritation, especially among high-risk groups such as permanent vendors working in bus terminals. This study aimed to analyze the environmental health risks of NO₂ exposure and identify related health complaints among permanent vendors at Brawijaya Bus Terminal, Banyuwangi Regency. A descriptive observational study with a cross-sectional approach was conducted and analyzed using the Environmental Health Risk Assessment (EHRA) method. Secondary data on NO₂ concentrations were obtained from the Banyuwangi Environmental Agency (average 0.00874 mg/m³), while primary data on respondent characteristics and health complaints were collected through questionnaires involving 10 permanent vendors. The results showed that the Risk Quotient (RQ) values for both realtime and lifetime exposure were below 1, indicating no significant non-carcinogenic risk. However, 60% of respondents reported coughing, 30% experienced shortness of breath, and 40–60% reported eye irritation. These findings indicate potential long-term health effects even though NO₂ levels remain below national air quality standards. Regular air quality monitoring, vehicle emission control, and health education for vendors are recommended to reduce exposure risks in transportation environments.

Public information disclosure is a manifestation of open and accountable government which is the basis for publik information requests. Everyone has the right to obtain public information through the mechanism of requesting information from public bodies. The problem that arises is that some information requessts are not made in good faith thereby failing to reflect the purpose of public information disclosure as a means of monitoring government performance. To adress this issue there is a mechanism to terminate the resolution of such information disputes in accordance with applicable laws and regulations. This study aims to determine the effectiveness of terminating informastion disputes that are not conducted in good faith and the obstacles in its implementation. The results of the study indicate that the termination of informastion disputes that are not conducted in good faith is not yet effective due to factors that influence the effectiveness of the law in society not being fulfilled including legal factors, societal factors, and cultural factors. The obstacles faced in the implementation of the termination of public information disputes that are not conducted in good faith include legal enforcement mechanism, public information management, and understanding of public information transparency. The effectiveness of a law is determined by the overall elements supporting its enforcement so it is hoped that the implementation of the termination of publik information disputes does not violate human rights and citizens’ rights.

The advancement of information technology has brought significant changes to society but also generated new crimes, such as online child sexual exploitation (cybersex trafficking). This study examines this phenomenon by focusing on the live streaming application "HOT51," which is frequently used as a medium for child exploitation. The research employs a qualitative descriptive analysis method based on secondary data from official reports and related literature. Findings indicate that the easy access to modified APK applications facilitates sexual exploitation of children, the most vulnerable group. Indonesian regulations already address child protection, but implementation faces challenges such as low digital literacy and weak supervision of digital platforms. This study emphasizes the need for tightened monitoring, digital literacy education, and active parental roles to reduce the risk of sexual exploitation in the digital realm. The contribution lies in enhancing understanding of child protection challenges in the digital era and highlighting the importance of adaptive regulations and multi-stakeholder cooperation to safeguard child rights and safety.

The application of food hygiene and sanitation principles is an important aspect in ensuring the quality of nutritional services in hospitals. Low compliance of kitchen staff in maintaining hygiene is often caused by a lack of supervision, motivation, and limited supporting facilities. This study aims to determine the effect of education on compliance with the application of food hygiene and sanitation and its contributing factors in the Nutrition Installation of Hospital X through an internship activity conducted in July–October 2025. The research method used a quasi-experimental model with a one-group pretest-posttest and a mixed methods approach. The research subjects were seven kitchen staff, with two of them being interviewed in depth via voice recording. Data collection was carried out through initial observations, compliance checklists, and recorded interviews at the pretest and posttest stages. Educational interventions were carried out through counseling, routine briefings, and mentoring in the six-step handwashing practice according to WHO guidelines. Data analysis was carried out using descriptive quantitative and thematic qualitative methods. The results showed an increase in staff compliance after being given education, seen from changes in behavior in washing hands properly, using personal protective equipment, and maintaining cleanliness of the work area. Based on pretest interview results, low compliance was caused by a lack of supervision due to the lack of accreditation, infrequent monitoring, the misperception that visibly clean hands were safe enough, and limited water supply due to the shared drain with the hospital laundry. Following the educational intervention, posttest results showed improved compliance compared to baseline.

This study aims to analyze the risks and mitigation strategies applied to the Saqura product at BMT Bahtera KC Purwokerto. Saqura is a special sharia-based savings product intended for financing aqiqah and qurban worship with a weekly deposit system. This study used a qualitative descriptive method through observation, structured interviews, and documentation. The results showed that the main risks faced include liquidity, operational, reputation, sharia, fund distribution, and external risks. However, the risk level at the Purwokerto branch is still relatively low due to strict management and a routine monitoring system. Mitigation is carried out through the application of the 5C principle (Character, Capacity, Capital, Collateral, Condition), HR training, sharia audits, and cash management and active communication with members. In conclusion, BMT Bahtera KC Purwokerto has good growth potential with effective risk management, supporting the sustainability of the Saqura product and member trust in sharia financial services.                                                            

Waste management in Indonesia continues to face serious challenges, with waste generation reaching around 68 million tonnes per year, while the traditional landfill-based approach has become increasingly ineffective and unsustainable. This study aims to: (1) analyse the policy strategies of local government in implementing Integrated Waste Treatment Facilities (IWTFs) in Sidoarjo Regency; (2) identify the key success factors of the IWTF programme; (3) evaluate its impact on waste reduction and community participation; and (4) propose an effective governance model that can serve as best practice for other regions. Using a qualitative single case study approach, data were collected through in-depth interviews with local government officials, IWTF managers, and community leaders, as well as field observations at five IWTF sites and a review of relevant policy documents. Thematic analysis was applied within the framework of policy implementation and collaborative governance theories. The results show that IWTF success in Sidoarjo was driven by four main factors: strong political commitment supported by adequate budget allocation, a collaborative partnership between government, community, and private sector, community empowerment through economic incentives via waste banks, and a structured monitoring–evaluation system. The IWTF programme has reduced landfill waste by 35%, increased public waste-sorting participation from 20% to 68%, and generated IDR 2.4 billion annually from recycling activities. Overall, Sidoarjo’s IWTF initiative demonstrates that sustainable waste management can be achieved through decentralized, participatory, and collaborative governance backed by consistent policy and institutional capacity.

The Community Service Program (KKN) is a form of student community service aimed at helping resolve social problems. This research focuses on publicizing the dangers of online gambling (judol), a global phenomenon that causes moral, economic, and social harm, by integrating it with Sharia principles in Perkebunan Gunung Melayu Village. The method used was Participatory Action Research (PAR) with a qualitative approach. The 13-day program involved initial observation, educational-participatory socialization interventions that emphasized the prohibition of Maisir and its relationship to Maqāṣid al-Sharīʿah (Objectives of Sharia), and impact evaluation. The implementation results demonstrated high community enthusiasm and a significant increase in cognitive awareness and understanding of Sharia as a spiritual bulwark against online gambling practices. Furthermore, supporting activities such as mutual cooperation (gotong royong) successfully revitalized the spirit of collaboration and social participation. Despite time constraints and weather constraints, the entire KKN program successfully had a transformative impact, strengthening the community's religious and social values. This study recommends the need for continued monitoring and mentoring to ensure the sustainability of the awareness that has been formed.

Assessment and evaluation of sanitation programs that directly involve community participation are crucial for program sustainability. The Community-Based Total Sanitation (STBM) program in Indonesia aims to foster independent hygienic behavior. Participatory approaches such as PHAST (WHO, 1998) emphasize continuous community-led monitoring and self-evaluation as a feedback mechanism. Literature studies show that empowering citizens to evaluate healthy sanitation programs enhances both knowledge and program ownership. For instance, community engagement at SD Kalidadap (Yogyakarta) reported increased participation in waste management and sanitation facility development, as well as improved sanitation awareness and behavior after outreach activities. However, challenges such as limited funding and health resources often hinder optimal participation. This article discusses a participatory evaluation framework and community strengthening strategies, including the establishment of local indicators and the role of facilitators, to support self-assessment in sanitation initiatives. Recommendations include community training, provision of simple evaluation tools, and cross-sector collaboration to improve accountability and sustainability of sanitation programs at the community level.

Background: Decreased kidney function is one of the serious complications of diabetes mellitus, which can develop into chronic kidney disease (CKD). This study aims to reduce kidney function in diabetic patients who are members of the Chronic Disease Management Program (Prolanis) at the Comal Pratama Clinic. Objective: The Prolanis program aims to effectively manage chronic conditions such as diabetes, these results show that most patients continue to experience significant decline in kidney function. Methods: This study involved a longitudinal analysis of Prolanis patient data, focusing on changes in creatinine and urea levels as indicators of kidney function. Clinical data used in this study included creatinine and urea levels, taken from patient medical records in 2023 and 2024. Results: The results showed a significant increase in creatinine and urea levels among the patients studied, indicating worsening kidney function during the study period. This study emphasizes the importance of closer monitoring and more specific interventions to protect kidney function in diabetic patients who are members of Prolanis. Conclusion: Most patients continue to experience significant decline in kidney function.

Student discipline is one of the key indicators of a school’s success in shaping character and creating a conducive learning environment. Discipline not only reflects compliance with school regulations but also demonstrates responsibility, honesty, orderliness, and self-control as part of character building. However, in practice, various disciplinary violations are still frequently found among students, such as lateness, failure to complete assignments, truancy, and noncompliance with school dress codes. These issues are also evident at SMA Kristen Palangka Raya, particularly among Grade XI students. Therefore, the role of the school principal as an educational leader is essential in implementing effective strategies to improve student discipline. This study aims to describe the role of the principal in enhancing student discipline among Grade XI students at SMA Kristen Palangka Raya. The research employed a qualitative descriptive method with data collected through observation, interviews, and documentation. The participants included the principal, vice principal for student affairs, teachers, and students. The findings revealed that the principal performs several roles: (1) educator, by integrating discipline values through learning activities and character-building programs; (2) manager, by organizing, planning, and implementing school regulations; (3) supervisor, by monitoring and evaluating student discipline; (4) leader, by providing direction and exemplary behavior; and (5) motivator, by giving appreciation and educational sanctions. Challenges encountered include students’ low awareness of discipline and lack of parental involvement. To overcome these obstacles, the principal builds stronger communication with parents, enforces school rules consistently, and conducts continuous character development programs.

Waste management remains a major challenge, particularly due to the lack of public awareness and habits in sorting waste from its source. Innovative technology-based solutions are needed to support more effective waste management systems. This study aims to design and develop an Internet of Things (IoT)-based smart trash bin capable of automatically sorting metal and non-metal waste. The system utilizes an ESP32 microcontroller as the main controller, an LJ12A3-4-Z/BY sensor to detect metal materials, an E18 sensor to detect non-metal materials, and an ultrasonic sensor to monitor bin capacity. The waste separation mechanism is operated by a servo motor controlled by the system, while the Blynk application is integrated for real-time monitoring and full-capacity notifications sent directly to the user’s smartphone. The research stages included hardware design, microcontroller programming, IoT platform integration, and functionality testing to ensure system performance and reliability. The results showed that the smart trash bin operated as expected, successfully identifying and separating metal and non-metal waste automatically, while also sending real-time notifications to the user when the bin approached full capacity. The implementation of this technology has the potential to modernize waste management processes, improve the efficiency of waste sorting, and reduce dependency on manual labor. Furthermore, this research opens opportunities for future development by integrating additional sensors and cloud-based data management systems to support smart city initiatives and sustainable waste management practices.

The advancement of digital technology has brought crucial impacts on the transformation of the learning process and the formation of student identity. Teachers as educators are required to have appropriate strategies to ensure that technological progress can be utilized positively in character building. This study aims to identify and evaluate teachers' pedagogical strategies implemented in shaping students' character integrity in the context of the digital era. The method used was a literature study by examining theories, journals, books, and relevant research on teacher strategies and character education applicable in the digital era context. The results indicate that effective strategies include integrating character education in digital learning, teacher role modeling in technology use, habituation of ethical behavior in cyberspace, and collaboration with parents in monitoring students' digital activities. The role playing strategy proves effective as a learning method that can help students face various digital situations wisely and responsibly. Teachers have a central role in guiding students to be able to use technology wisely and with character, not only focusing on academic achievement but also on character development that is relevant to 21st-century needs.

Manual post-harvest paddy stirring requires significant time and labor and often results in uneven mixing, which can affect grain quality. To address this issue, this study designed and implemented a prototype of an Internet of Things (IoT)-based paddy stirring robot to simplify the process and improve efficiency. The system utilizes an ESP32 microcontroller as the main controller, DC motors as the stirring mechanism, and an IoT module for wireless connectivity to a mobile application. The research stages included hardware design, control system programming, IoT platform integration, and performance testing. Testing was conducted to evaluate response time, mixing uniformity, and power consumption. The results showed that the system could be operated remotely via a local Wi-Fi network with an average delay of less than 1 second, enabling real-time control. The prototype successfully stirred 0.3 kg of paddy with a mixing uniformity rate of 92% and an average power consumption of 12 watts. The application of IoT in the paddy stirring mechanism significantly improved time efficiency, reduced manual labor requirements, and maintained grain quality compared to traditional methods. These findings indicate the potential for further development into a large-scale automated paddy processing system with integrated humidity and temperature sensors for real-time quality monitoring, supporting the modernization of post-harvest processing through digital technology.

This research, entitled “Implementation of a Web-Based Student Tuition Payment Information System at SMA Swasta Manda Elu,” aims to improve the efficiency of recording and managing students’ tuition fee payments. Previously, the tuition payment process was handled manually, which often led to recording errors, delays in reporting, and difficulties in retrieving student payment data. To address these issues, a web-based information system was developed to assist the school administration in recording, reporting, and monitoring tuition payments more effectively and efficiently. The development method used in this study is the Model View Controller (MVC) approach, which separates the system’s view, logic, and database layers to simplify system management and maintenance. The final result of this research is a web-based tuition payment application that runs properly, provides convenience for school administrative staff in recording transactions, and enhances the accuracy and speed of the school’s financial administration process at SMA Swasta Manda Elu.

PT Care Spunbond faces significant challenges in managing production status reports due to its reliance on a manual, paper-based recording system. This results in non-real-time data input, slow data processing, and a high risk of data loss or corruption. To address these issues, this study aims to design a user-friendly, web-based dashboard for monitoring and reporting production status. This system is designed to enable fast data input, provide easy access for the Quality department, and provide secure and integrated data storage. The research method used is a descriptive approach with data collection techniques through observation, interviews, and literature studies. After that, a system analysis was conducted using the PIECES framework to identify existing problems, followed by the design of a UML (Unified Modeling Language)-based system. The results show that the proposed system can improve data processing efficiency, improve report accuracy, and ensure better production data security. With the implementation of this system, the company is expected to accelerate data-driven decision-making, increase transparency, and support efforts to continuously improve product quality.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.