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Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

Pumpkin seeds (Cucurbita spp.) are a byproduct of pumpkin that has great potential to be developed as a functional food ingredient due to their high nutritional content and bioactive compounds. This article aims to examine the valorization (utilization) of pumpkin seeds in various food products and their potential as a functional food. The method used was a narrative literature review through a search of the Google Scholar, ScienceDirect, PubMed, and MDPI databases for the period 2016–2026. The results of the study indicate that pumpkin seeds have been applied in various food products such as cookies, crackers, bread, biscuits, cakes, muffins, and snack bars. The addition of pumpkin seeds generally increases the content of protein, fiber, unsaturated fatty acids, minerals, and bioactive compounds that contribute to antioxidant activity. However, increasing the proportion of pumpkin seeds also affects the physical and sensory characteristics of the product, such as darker color, decreased volume, and changes in texture due to reduced gluten content in the dough. Therefore, formulation optimization is needed to achieve a balance between increasing nutritional value and consumer acceptance. Overall, pumpkin seeds have the potential to be used as an ingredient in the development of functional foods.

The development of financial technology has led to the emergence of cryptocurrency as a decentralized digital instrument that enables fast and cross-border financial transactions. While this technology offers efficiency and flexibility in digital financial activities, it also creates opportunities for misuse in various forms of crime, including terrorist financing. This study aims to analyze the use of cryptocurrency as a means of financing terrorist activities in Indonesia, examine the existing legal framework governing terrorist financing, and identify the challenges faced in law enforcement. This research employs a normative legal method using statutory, conceptual, and case study approaches. The findings indicate that the use of cryptocurrency as a medium for terrorist financing still fulfills the elements of a criminal offense as regulated under Law Number 9 of 2013 concerning the Prevention and Eradication of Terrorism Financing. However, the characteristics of cryptocurrency, such as anonymity, decentralization, and cross-border transactions, create significant challenges in the processes of evidence gathering, transaction tracing, and identification of perpetrators. In addition, there is a regulatory gap between the recognition of crypto assets as economic commodities and the supervision of their potential misuse for terrorist financing. Therefore, stronger regulations are needed to explicitly integrate crypto assets into the terrorist financing prevention regime, along with improving the capacity of law enforcement agencies in blockchain transaction analysis and strengthening international cooperation to enhance the effectiveness of law enforcement in the digital economy era.

This study examines the comparison between litigation and Alternative Dispute Resolution (ADR) in resolving business conflicts in Indonesia. The increasingly complex nature of business activities has led to a variety of conflicts, such as breach of contract, share ownership disputes, and payment issues, which require efficient resolution methods that provide legal certainty. This study aims to explore the characteristics, procedures, advantages, and disadvantages of dispute resolution through litigation and ADR, which include negotiation, mediation, conciliation, and arbitration. The method applied is normative juridical, drawing on legislation, legal doctrine, and relevant literature. The research findings indicate that litigation offers stronger legal certainty through binding court decisions and organized procedures, but is often time-consuming, expensive, and produces win-lose outcomes. On the other hand, ADR offers flexibility, confidentiality, efficiency, and the opportunity to reach mutually beneficial solutions, although in some situations it requires court confirmation for enforcement. Therefore, the choice of dispute resolution method needs to be adjusted to the nature of the conflict, the relationship between the parties, and the need for legal certainty.

Facies analysis and thin-section petrography are complementary and essential approaches for determining the lithological characteristics of deep-water deposits. Deep-water sediments are formed by diverse depositional processes such as turbidity currents, debris flows, slumps, and pelagic suspension settling, producing a wide range of lithofacies with distinctive textural, compositional, and sedimentary structural attributes. This literature review synthesizes studies that apply facies analysis and thin-section petrography to characterize deep-water deposits across various basins and geological ages worldwide. Field-based facies analysis emphasizes lithology, sedimentary structures, bed geometry, and vertical–lateral facies relationships to reconstruct depositional environments. In contrast, thin-section petrography provides microscopic insights into mineral composition, grain texture, cement types, porosity, and diagenetic features that are not observable in the field. The integration of these methods, often combined with advanced techniques such as XRD, SEM, and geochemical analyses, has proven effective in distinguishing lithofacies, understanding sedimentary processes, and evaluating reservoir quality. The review highlights that grain size, sorting, cement type, pore-throat size, and diagenetic processes are key controls on lithological characteristics and reservoir potential in deep-water systems. Therefore, the combined application of facies analysis and thin-section petrography provides a comprehensive framework for interpreting deep-water sedimentary systems.

This study aims to analyze the comparison of the impact of financial and non-financial compensation effectiveness on turnover intention among Generation Z employees. The high turnover rates within Generation Z, despite receiving adequate financial compensation, indicate a shift in their preferences regarding the workforce. Generation Z tends to seek more than just financial compensation, such as flexibility, a supportive work environment, and opportunities for growth. The method used in this study is a literature review, analyzing various relevant scholarly journals related to strategic compensation, Generation Z characteristics, and turnover intention. The research findings show that non-financial compensation has a more significant impact in reducing turnover intention among Generation Z compared to financial compensation. Therefore, companies need to focus on aspects such as work-life balance, career development opportunities, and an inclusive and supportive work culture. These findings provide valuable insights that companies should adopt a more holistic reward approach through the total rewards concept, which includes both financial and non-financial compensation, in order to enhance loyalty and retention of Generation Z employees in the long term.

The rapid development of the fashion industry has led to increasing environmental problems due to textile waste and the use of environmentally unfriendly materials. This study aims to analyze the potential innovation of kur rope bags as an environmentally friendly fashion product with high economic value. The research method used is a descriptive qualitative method through observation, literature study, and documentation of the kur rope bag manufacturing process. The results show that kur rope has strong, durable, and flexible characteristics, making it suitable for use as a basic bag material. Innovation in design and weaving techniques can increase the aesthetic value and marketability of the product. In addition, kur rope bags have the potential to become a promising business opportunity and support the empowerment of the community's creative economy. With growing awareness of sustainability, kur rope bags can become an alternative fashion product that not only reduces environmental impact but also creates new market opportunities. Therefore, the development of this product is expected to contribute positively to reducing textile waste and strengthening the local economy through the creative industry.

This study was conducted at PT. Asmin Bara Bronang, Sepan Uring Village, Kapuas Tengah District, Kapuas Regency, Central Kalimantan Province, with the aim of analyzing the productivity and influencing factors of the PC 300 excavator in coal getting activities to support the achievement of production targets. The objective of this research is to analyze the actual productivity and the factors affecting it in Sector 7 coal getting operations. The research method used field observation with a quantitative descriptive analysis approach. The results show that the productivity of the PC 300 excavator ranges from 127.12 to 224.29 tons/hour, with an average of 173.98 tons/hour. In several conditions, the productivity is still below the company’s target of 180 tons/hour. The analysis indicates that productivity is influenced by material conditions, particularly the Hardgrove Grindability Index (HGI) value of 47, which reflects relatively harder material with coarser particle size, and a moisture content of 22.71%, causing the material to be sticky and cohesive, thereby affecting the bucket filling process. In addition, operational factors such as bottom loading patterns, limited number of tailgate dump trucks, and suboptimal selection of dump truck types also contribute to productivity performance.  Based on the findings, it can be concluded that the productivity of the PC 300 excavator has not consistently met the company’s target. Therefore, improvement efforts are required, including the implementation of top loading methods, increasing the number of tailgate dump trucks, optimizing the selection of hauling equipment, and controlling material conditions that affect the digging process.    

The digital era has fundamentally revolutionized human interaction and information processing, particularly for Generation Z as digital natives. This research aims to identify the characteristics of digital information consumed by Generation Z and evaluate their long-term memory (LTM) capacity in the digital age. Using a Systematic Literature Review (SLR) method with a qualitative approach, 15 relevant studies published between 2021 and 2026 were analyzed from databases such as Scopus, Google Scholar, and ScienceDirect. The findings indicate that digital information characteristics—which are often "bite-sized," visual, and rapidly consumed—tend to encourage shallow encoding and digital amnesia. However, the study also found a dual impact: while high cognitive load and constant multitasking can hinder memory consolidation, structured digital use and interactive learning modules can significantly enhance memory retention. These results imply that optimal cognitive function in the digital era highly depends on digital literacy and effective information management strategies to balance technological use with natural cognitive sharpness.

This research aims to analyze the influence of thermal conditions; specifically the temperature difference between the test object and the environment; on the characteristics of air flow and heat transfer around it. The object of this study is a test piece subjected to free air flow under various temperature conditions; focusing on the convection heat transfer phenomenon. The main problem addressed is how temperature variations affect the convection heat transfer coefficient; heat transfer rate; and heat flux; as well as changes in air velocity and pressure profiles. Therefore; the objective of this research is to quantitatively compare and assess these thermal and fluid parameters through an experimental study approach and Computational Fluid Dynamics (CFD) simulation. The methodology involves direct measurement of temperature and pressure parameters under low and high-temperature conditions; which are then processed to determine the convection coefficient (); heat transfer rate (); and heat flux (). The main findings indicate that at low-temperature conditions; the heat transfer coefficient () was found to be 53.26 ; the heat transfer rate () was 24.99 W; and the heat flux () was 537.87 ; with a pressure drop of 0.86 Pa. In conclusion; thermal conditions play a crucial role in determining the dynamics of air flow and the efficiency of heat transfer; the greater the temperature difference (); the higher the potential heat transfer rate; establishing a strong correlation between thermal conditions and the convection phenomenon.

Population growth and socio-economic activities increase traffic volume, affecting the performance of the Raden Kusno – A. Djaelani – Sujarwo signalized intersection. This study aims to analyze the intersection’s current performance, estimate its condition over the next five years, and formulate alternative treatment strategies. The research data include geometric characteristics, signal timing, vehicle speed, and traffic volume obtained from CCTV recording over a three-day observation period from moning to evening, as well as population and vehicle data for projection. The intersection performance was analyzed using the PKJI 2023 approach and VISSIM simulation. Under current conditions, the intersection operates at LOS E with delays of 45,12 seconds (PKJI 2023) dan 60,56 seconds (VISSIM). In the five-year projection, delays increase to 48,97 seconds with LOS E (PKJI 2023) and 131,29 seconds with LOS F (VISSIM). Modifying the signal from four to three phases with a 70-second cycle improves the current condition to LOS C, with delays of 24,50 seconds (PKJI 2023) and 29,43 seconds (VISSIM). For the five-year projection, adding a continuous left-turn lane results in LOS D with 27,04 seconds (PKJI 2023) and LOS C with 32,01 seconds (VISSIM).

Cholelithiasis is the formation of hardened bile deposits within the gallbladder due to an imbalance in the chemical composition of bile, which can cause symptoms ranging from abdominal pain to serious complications such as cholecystitis, biliary obstruction, and gallbladder infection. This study aimed to determine the relationship between patient characteristics and the length of hospital stay in cholelithiasis patients at Cut Meutia General Hospital. This study used an analytical observational design with a cross-sectional approach and a retrospective study, employing a total sampling technique with 50 patients. The results showed that most patients were female (52.0%), with the largest age group being late elderly (28.0%). The most common surgical technique was laparoscopic cholecystectomy (42.0%), and the majority of patients received surgical management (60.0%). Bivariate analysis using the Chi-Square test showed significant relationships between age (p=0.000), gender (p=0.044), surgical technique (p=0.029), and management (p=0.045) with the length of hospital stay in cholelithiasis patients. The conclusion of this study is that there is a relationship between patient characteristics and the length of hospital stay in cholelithiasis patients.

Indonesia ranks 36th among countries most prone to natural disasters, with 216 earthquakes recorded by BNPB between 2009 and 2019. Aceh is one of the high-risk regions, having experienced major disasters such as floods, earthquakes, and the 2004 tsunami. These conditions highlight the importance of knowledge of basic life support (BLS), which is essential for managing respiratory arrest, cardiac arrest, and airway obstruction in emergency situations. This study aimed to determine the level of basic life support knowledge among health workers at the North Lhoksukon Health Center, Aceh. A descriptive observational method with a survey approach was used to provide a general overview of respondents’ characteristics. The study applied univariate analysis and involved a total sample of 139 health workers. The results showed that most respondents had a good level of knowledge (116 people; 83.5%), followed by sufficient knowledge (13 people; 9.4%) and poor knowledge (10 people; 7.2%). These findings indicate that while the majority of health workers demonstrate good understanding, there is still a need for improvement among those in the sufficient and poor categories. Therefore, it is recommended that institutions provide regular BLS training to maintain and enhance the knowledge of health workers.

This study aims to analyze students’ mathematical reasoning abilities in quadratic function material through the use of Desmos. The research employed a qualitative descriptive approach using a case study and usability testing method. Data were collected through post-tests and interviews involving students’ responses in solving quadratic function problems. The analysis focused on several indicators of mathematical reasoning, including procedural skills, conceptual understanding, and analytical ability. The results show that students generally demonstrate adequate procedural reasoning, particularly in substitution and computation tasks. They are also able to relate algebraic representations to geometric interpretations, such as determining intercept points and analyzing the direction of parabolas. However, limitations were found in conceptual understanding, especially in identifying graph characteristics without relying on procedural steps. The use of Desmos significantly supports the development of students’ mathematical reasoning by providing real-time visualization, facilitating exploration of function parameters, and enabling verification of results. Overall, Desmos contributes to enhancing procedural, conceptual, and analytical dimensions of mathematical reasoning, although its effectiveness depends on proper instructional design.

This article examines needs analysis and curriculum analysis as the foundational bases for developing effective teaching materials. Using a library research method, this study reviews various scientific journal articles, reference books, and relevant official documents. Needs analysis is a systematic process conducted to identify the gap between students' current conditions and the competencies they are expected to achieve, serving as the most critical stage in determining the direction of teaching material development. Meanwhile, curriculum analysis is carried out to ensure that the teaching materials developed remain aligned with competency standards, learning outcomes, content structure, and applicable educational policies. The integration of both analyses produces teaching materials that are not only contextually relevant to students' real conditions but also consistent with curriculum demands. Systematic steps in this integration including learner characteristic analysis, curriculum document review, material priority mapping, and authentic assessment design significantly contribute to improving the quality, effectiveness, and meaningfulness of learning. This article concludes that needs analysis and curriculum analysis are inseparable and must be conducted systematically before the development of teaching materials begins.

Syndicated credit serves as a response for banks in extending loans as an alternative financing mechanism when constrained by the legal lending limit. Syndicated loans have a distinctive characteristic, namely the requirement for collective decision-making among creditors to reach a resolution. Consequently, collateral execution is often delayed or not carried out optimally to recover bank receivables, resulting in participating banks bearing losses for a relatively long period. This research employs a normative juridical approach with descriptive-analytical research specifications using qualitative methods based on relevant legal norms and theories. The results show that the legal relationship between the bank agent and the syndicated creditors constitutes an agency relationship, namely a special power of attorney as regulated under the Civil Code. The Bank Agent, consisting of the Facility Agent, Security Agent, and Escrow Agent, acts according to their respective duties for the benefit of the syndicate within the scope of authority agreed upon in the credit agreement. The resolution of non-performing loans in syndicated credit schemes should be carried out by referring to credit rescue and settlement mechanisms as regulated in the OJK Regulation concerning the Asset Quality Assessment of Commercial Banks through the prudential principle. The legal liability of the Bank Agent or Security Agent arises only when it can be proven that the agent has acted beyond the authority granted to it.

Heating, Ventilating, and Air Conditioning (HVAC) systems often suffer from significant energy wastage due to their inability to adapt to real-time environmental changes, leading to high operational costs. Although Proportional-Integral-Derivative (PID) controllers are widely used for their simplicity and reliability, they struggle to handle the complex dynamics of modern environments, requiring advanced optimization to enhance efficiency. This study aims to optimize PID controllers by integrating the Queen Honey Bee Migration (QHBM) algorithm to improve HVAC performance, energy efficiency, and adaptability. The research method employs an experimental approach that compares the performance of conventional PID controllers with PID controllers optimized using the QHBM algorithm under dynamic environmental conditions. The results show that the PID-QHBM system significantly outperforms the conventional PID system, achieving a rise time of 0.2649 seconds and a settling time of 1.6874 seconds with an almost negligible steady-state error of 9.4991e-08. Although it experiences a slight overshoot of 16.3810%, the system stabilizes quickly and maintains the target temperature efficiently. In contrast, the conventional PID controller exhibits slower response characteristics, with a rise time of 1.3730 seconds, a settling time of 2.5144 seconds, and a larger steady-state error of 0.0361. This study demonstrates that integrating the QHBM algorithm into PID controllers provides a more effective solution for real-time temperature control, offering substantial improvements in energy efficiency and system performance. The findings contribute to advancing intelligent HVAC control systems that can better adapt to environmental variations while minimizing operational costs.

This study aims to examine the factors that influence students’ interest in learning Islamic Religious Education (PAI) at SMA Daruttaqwa Dahanrejo Kebomas Gresik. The research applies a qualitative method using a case study approach. Data collection was carried out through in-depth interviews with students, teachers, and administrative staff, as well as direct observation of the PAI learning process. The results reveal that students’ learning interest is shaped by both internal and external factors. Internal factors include individual characteristics, intellectual ability, and psychological conditions. Meanwhile, external factors consist of the role of competent teachers, parental support, the availability of facilities and infrastructure, and a supportive learning environment. The implementation of PAI learning involves various methods, such as lectures, storytelling of prophets and pious scholars, question-and-answer activities, the use of social and visual media, assignments, discussions, and role modeling. Factors that enhance learning interest include teacher motivation, family support, a conducive environment, alignment with students’ interests, and the quality of learning materials. The primary obstacle identified is the suboptimal management and scheduling of instructional time.