Publication Search

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

Asthma is a chronic inflammatory disease of the airways characterized by reversible bronchoconstriction, mucus hypersecretion, and bronchial hyperresponsiveness. This condition causes shortness of breath, coughing, wheezing, and increased respiratory rate which impacts increased respiratory muscle work. One of the non-pharmacological interventions that can be applied in nursing practice is diaphragmatic breathing relaxation to help improve breathing patterns and increase respiratory muscle relaxation. Objective: To analyze the application of diaphragmatic breathing relaxation in improving respiratory muscle relaxation in asthma patients in the inpatient ward. Method: The study used a case study design with an Evidence Based Practice (EBP) approach. The research subjects were three asthma patients who experienced increased respiratory frequency. The intervention was carried out for three days in the form of structured diaphragmatic breathing exercises. Data were collected through nursing assessment, observation of respiratory frequency before and after the intervention, and evaluation of patient responses. Results: Before the intervention, all respondents experienced tachypnea with the use of accessory respiratory muscles. After three days of diaphragmatic breathing relaxation, the respiratory rates of all three respondents returned to normal (12–20 breaths/minute), respiratory muscle tension decreased, and the patients appeared more relaxed. Conclusion: Diaphragmatic breathing relaxation is effective in increasing respiratory muscle relaxation and stabilizing respiratory rate in asthmatic patients. This intervention can be used as part of non-pharmacological nursing care for patients with respiratory system disorders.

Hypertension is a non-communicable disease with a high prevalence and is a major risk factor for serious complications such as stroke and heart disease. Low public awareness and limited capacity of health workers to provide education and early detection pose challenges in hypertension prevention efforts at the community level. The program “Capacity Building for Health Workers as an Effort to Prevent and Control Hypertension in Mandiangin Timur Village” was implemented by Field Learning Experience (PBL) Group 20 students in August 2025 in Mandiangin Timur Village, Karang Intan District, Banjar Regency. The intervention was carried out through interactive lectures, discussions, and the use of educational media in the form of posters, leaflets, and videos. The targets of the activity consisted of 17 cadres and 30 villagers. Knowledge evaluation using pre-tests and post-tests showed an increase in the average score of cadres from 95.28 to 96.46, while the community increased from 76 to 92.33. Blood pressure checks also showed that most participants were in stage 1–2 hypertension, emphasizing the need for ongoing education. This program proved effective in increasing the capacity of cadres and community knowledge about risk factors, prevention, and management of hypertension. In addition, this activity strengthened the role of cadres as agents of change in ongoing efforts to control hypertension at the village level.

This study examines the influence of work experience, knowledge, education, and leadership policies on the implementation of PSAK 109 for Zakat, Infaq, and Sadaqah accounting at Zakat Management Bodies in Pontianak City and Kubu Raya Regency, West Kalimantan. Although PSAK 109 is essential for ensuring transparency and accountability in zakat fund management, its implementation remains suboptimal in practice. A quantitative survey was conducted by distributing questionnaires to zakat officers (amil) at BAZNAS and Zakat Collection Units. Using purposive sampling, the data were analyzed through validity, reliability, classical assumption tests, and multiple linear regression. The findings reveal that work experience, knowledge, and leadership policies significantly and positively affect PSAK 109 implementation, while education does not show a significant effect. Collectively, all variables have a significant influence. The study concludes that practical competence, technical understanding, and supportive internal policies are more crucial than formal education. Strengthening training and leadership policies is recommended to enhance accountability and transparency.  

The community service program conducted by students during the Field Work Practice (PKL) at TPQ Nurul Huda, Riam Mengelai Village, is implemented as a tangible contribution to student guidance, focusing on enhancing religious competence, discipline, and worship skills. This program was motivated by the need to improve the quality of religious education systematically and according to the skill level of each student, making learning more effective and targeted. The objective of this service is to optimize student guidance by improving Quran reading skills, daily prayer memorization, moral development, and active participation in religious activities according to each class’s ability. The implementation method includes initial observation, planning a guidance program based on skill levels, direct teaching and learning, individual and group mentoring, and periodic evaluation. Students are divided into four classes according to their ability: Class 1 for students at IQRA’ levels 1 and 2, Class 2 for IQRA’ 3 and 4, Class 3 for IQRA’ 5 and 6, and Class 4 for students who can read the Quran fluently. Each class receives materials tailored to their level, ranging from introduction to Arabic letters, Quran reading, daily prayer memorization, to moral development and worship practices. This class-based guidance approach allows PKL students to provide focused attention, ensuring optimal learning outcomes. The results show significant improvements in students’ discipline, learning motivation, Quran reading skills, prayer memorization, and moral understanding. Class-based guidance according to skill levels provides each child with an appropriate learning experience, enabling maximal development. PKL students gain practical experience in early childhood religious education, lesson development, and classroom management. This program is expected to serve as a systematic, effective, and sustainable model for student guidance at TPQ Nurul Huda.

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

The implementation of the 6S work culture (Seiri, Seiton, Seiso, Seiketsu, Shitsuke, and Safety) to improve neatness and work safety in the production environment of PT. Adonia Footwear Indonesia has challenges faced, namely a poorly organized work area, lack of attention to cleanliness, and minimal employee discipline in using personal protective equipment. This field experience practice aims to integrate the theory obtained during lectures with real practices in the industrial world, especially in the implementation of the 6S work culture. Using a qualitative descriptive method with a mentoring approach that includes initial observation, interviews, documentation and Literature Study. The results of the activity show that the implementation of 6S has a positive impact on the condition of the work environment. The production area becomes neater and cleaner, employee awareness of the importance of work discipline increases, and the risk of work accidents can be minimized. Therefore, mentoring for the 6S work culture has proven effective in supporting the creation of a productive, safe, and sustainable work environment in the shoe industry sector.

Students who are working on their undergraduate thesis often experience stress due to academic workload, pressure to graduate on time, and anxiety regarding their academic performance. Spirituality is considered one of the coping mechanisms that may help individuals achieve emotional calmness, life meaning, and self-acceptance, which potentially reduces stress. This study aims to determine the relationship between the level of spirituality and stress among students working on their thesis. This research used a quantitative method with a cross-sectional approach. A total of 134 students were selected using simple random sampling. The instruments used were the Daily Spiritual Experience Scale (DSES) to measure spirituality and the Perceived Stress Scale (PSS-10) to measure stress levels. Data analysis was performed using the Spearman Rank correlation test. The findings indicate a significant correlation between spirituality and stress levels with a p-value of 0,002. The Spearman correlation coefficient (r = -0,264) indicates a negative correlation, meaning that higher levels of spirituality are associated with lower stress levels among thesis-writing students. There is a significant negative relationship between spirituality and stress among students working on their undergraduate thesis. Increasing spirituality may serve as an effective coping strategy to reduce stress during the thesis completion process.

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Employee affective commitment is a critical factor for workforce retention and service quality in healthcare organizations, particularly among nurses who represent the largest professional group in hospitals. Kemayoran X Hospital has experienced persistently high nurse turnover rates, indicating potential deficiencies in affective commitment. This study aimed to examine the influence of perceived organizational support and organizational justice on nurses’ affective commitment, with work engagement serving as an intervening variable. A quantitative cross-sectional design was employed, involving 125 staff nurses at Kemayoran X Hospital selected through purposive sampling. Data were collected using structured self-administered questionnaires distributed via Google Forms and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrated that perceived organizational support, organizational justice, and work engagement simultaneously exerted a significant effect on affective commitment. Furthermore, perceived organizational support and organizational justice showed significant positive effects on work engagement, which in turn significantly influenced affective commitment. Mediation analysis confirmed that work engagement partially mediated the relationships between perceived organizational support and affective commitment, as well as between organizational justice and affective commitment. These findings indicate that nurses who perceive fair treatment and strong organizational support are more likely to be engaged in their work and emotionally committed to their organization. In conclusion, strengthening organizational support systems, ensuring fairness in decision-making processes, and fostering work engagement are essential managerial strategies to enhance nurses’ affective commitment and reduce turnover in hospital settings.

MSMEs can play a significant role in bolstering a community's economy, with their growth highly dependent on workforce performance. Effective leadership and appropriate incentives significantly enhance employee productivity, motivation, and engagement. The purpose of this study is to ascertain how employee performance in MSMEs in the Bantar Gebang market is impacted by knowledge-oriented leadership and incentives. 135 employees of MSMEs in the Bantar Gebang market were given paper questionnaires to complete in order to gather data. Validity and reliability tests were performed using SPSS version 27 for data analysis in this study. CFA with KMO, Anti-Image, and Factor Loading was used for the validity test; Kolmogrov-Smirnov was used for the normalcy test; multiple linear regression and t-tests were used for hypothesis testing. The findings supported hypothesis 1 by demonstrating that knowledge-oriented leadership significantly and favorably affected worker performance. Additionally, the data supported hypothesis 2 by demonstrating that rewards significantly and favorably impacted employee performance. Employees need to be encouraged by MSMEs leaders to expand their knowledge and abilities through a variety of experiences. MSMEs must put in place extra incentive programs to show their staff how much they are valued. MSMEs owners are required to evaluate and recognize staff members who exhibit strong initiative and go above and beyond the call of duty.

The rapid development of information technology has provided significant opportunities to improve the efficiency of academic administration in schools. One of the common problems faced by educational institutions is the manual process of subject scheduling, which is time-consuming and prone to schedule conflicts among teachers, classes, and learning time. This problem is also experienced by SMPK Flos Carmeli, where the preparation of subject schedules has not yet been supported by an integrated computerized system. This study aims to design and develop a web-based subject scheduling application at SMPK Flos Carmeli using the Model–View–Controller (MVC) architecture. The research method employed is Research and Development (R&D) with the Waterfall software development model, which includes the stages of requirements analysis, system design, and application implementation. Data were collected through interviews, observations, and literature review to obtain system requirements that align with the school’s conditions. The application was developed using native PHP with the implementation of the MVC pattern to produce a structured, maintainable, and flexible system. The results show that the developed application is able to support the subject scheduling process in a faster, more accurate, and well-organized manner. The system provides features for managing teacher data, class data, time slots, schedule arrangement, and schedule printing, thereby minimizing schedule conflicts and improving the efficiency of school administrative work. Therefore, this subject scheduling application is expected to support the digitalization of academic administration and enhance the effectiveness of the teaching and learning process at SMPK Flos Carmeli.

Background: The maternal mortality rate in Indonesia reaches 177 per 100,000 live births, with 75 percent of deaths occurring in the first week of the postpartum period. The partnership between midwives and village shamans is an adaptive strategy to optimize maternal health services, but its implementation still faces various systemic obstacles. Objective: To analyze factors related to the partnership of village midwives and shamans in caring for postpartum mothers in the BLUD area of the Tumpung Laung Health Center UPT. Methods: A quantitative study with a cross-sectional design involved 50 respondents using a total sampling technique. Data were collected through a structured questionnaire and analyzed using the Chi-square test with a significance level of p<0.05. Results: There was a significant relationship between age (p=0.032), work experience (p=0.048), education (p=0.000), knowledge (p=0.000), competence (p=0.000), quality of communication (p=0.000), frequency of interaction (p=0.000), policy support (p=0.000), and availability of facilities (p=0.000) with partnership effectiveness. Conclusions: Effective partnerships are influenced by a multiplicity of factors at the individual, interpersonal, and structural levels, requiring holistic interventions through capacity building, communication strengthening, and comprehensive policy support to accelerate maternal mortality reduction.

Childbirth is the time after labor to restore health again which takes 6-12 weeks. Giving Moringa and banana heart aims to increase the milk production. The result of a survey conducted on 15 postpartum,obtained the result of 9 people (64,28 %) experienced less milk production. The purpose of this study is to analyze the effect of Moringa leaf and banana heart on the increase of milk production in postpartum in  Nunkurus Village, East Kupang District, Kupang Regency. This research is pre experimental research. The population in this study were all postpartum in the work area of Nunkurus Village, East Kupang District, Kupang Regency.Sample size is 15 people obtained from purposive sampling technique. The result of the study were analyzed using the Wilcoxon statistical test. The result of the research showed that before the leaves were given moringa leaf and the banana heart mostly (73,3%) had milk production not smoothly and after given moringa leaf and banana heart almost whole (86,7%) experienced milk production smoothly. Based on Wilcoxon test result show data that the value of ρ = 0,003 and value a = 0,05  can be said that ρ-value <a. So H0 rejected and H1 accepted which means there is an influence of Moringa leaf and banana heart to increase milk production in postpartum mothers in Nunkurus Village, East Kupang District, Kupang Regency. It is Expected that the results of this study can provide information about the benefits of Moringa leaf and banana heart to increase milk production in postpartum in the working area of Nunkurus Village, East Kupang District, Kupang Regency.

Empowering pregnant women in their third trimester through Respectful Maternity Care-based childbirth preparation counseling is a relevant promotive and preventive strategy for improving maternal health. This counseling not only provides knowledge about the signs of labor, stages of labor, pain management options, and birth planning, but also equips mothers with an understanding of their rights in midwifery care. Childbirth preparation education often focuses solely on clinical aspects and fails to fully address the psychosocial aspects and the rights of mothers as service recipients. This has the potential to lead to an unpleasant childbirth experience and even contribute to disrespect and abuse during labor. This counseling can equip mothers with an understanding of their rights in midwifery care. With an empathetic, participatory, and woman-centered approach, pregnant women are expected to be able to recognize their needs, convey their preferences, and communicate effectively with health workers. The purpose of this counseling is to improve pregnant women's knowledge before and after being empowered in their third trimester through Respectful Maternity Care-based childbirth preparation counseling.

This study aims to analyze the influence of the work environment and job satisfaction on employee performance at PT Tirtakencana Tatawarna in Karawang. The study employed a qualitative approach with descriptive methods to gain an in-depth understanding of employee perceptions and experiences regarding their working conditions. Informants were selected using purposive sampling, with the criteria being employees who had worked for at least one year and were directly involved in the company's operational activities. Data collection was conducted through in-depth interviews supported by documentation studies. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity tested using source triangulation. The results indicate that a conducive work environment, both physical and non-physical, and a good level of job satisfaction have a positive effect on employee performance. A comfortable work environment and harmonious working relationships can increase employee motivation and effectiveness, while job satisfaction fosters a positive attitude and responsibility in completing tasks. Thus, the work environment and job satisfaction play a significant role in improving employee performance at PT Tirtakencana Tatawarna in Karawang.

Teamwork is a fundamental factor in social, organizational, and educational life, because in essence humans are social creatures that require the interaction and involvement of other individuals to meet their needs and achieve life goals. In the context of work, teamwork can be defined as the result of coordinated individual efforts that are able to produce higher performance than if work is done individually, or as a group of individuals working collectively to achieve common goals that are easier to achieve through collaboration. The implementation of teamwork plays an important role in accelerating job completion, improving individual and organizational performance, and being able to prevent overlapping tasks through good synchronization. Through intensive interaction, teamwork can have a positive impact on the overall performance of the group and also improve individual abilities through the process of knowledge and experience transfer between employees. The dimension of teamwork includes active member contributions, interaction and communication, consistency in maintaining focus on goals, quality of work results, and relevance of team members' knowledge and skills. Therefore, the effectiveness of teamwork is seen as the most important competitive advantage in an organization, making it a major factor that influences the increase in work productivity.

The research was conducted at KSP Kopdit Obor Mas Maumere. The purpose of this study is to examine the effect of employees’education level and work experience on the effectiveness of the internal control system. The research method used is a quantitative approach with multiple linear regression analysis techniques. The research result show that the Education Level variable does not have a significant effect on the Effectiveness of the Internal Control System, while the Work Experience variable has a positive and significant effect on the Effectiveness of the Internal Control System. Simultaneously, both independent variables have a significant effect on the Effectiveness of the Internal Control System. The coefficient of determination (R2) indicates that variations in the effectiveness of the internal control system can be explained by Education Level and Work Experience. These findings affirm that Work Experience plays is dominant role in enhancing the effektiveness of the intenal control system, whereas Education Level is not a key factor in the context of this study.

This study investigated how employee engagement and work–life balance influenced turnover intention, with rewards examined as an intervening mechanism, among Generation Z employees in a state-owned enterprise context. A quantitative explanatory design was applied using a census approach involving all 36 Generation Z employees at PT PLN (Persero) Pematangsiantar. Data were collected through structured questionnaires measured on a five-point Likert scale and were analyzed using multiple regression and mediation-based path analysis in SPSS. The findings showed that employee engagement and work–life balance significantly predicted perceived rewards, and all three variables exerted significant effects on turnover intention. Moreover, rewards partially mediated the effects of employee engagement and work–life balance on turnover intention, indicating that positive work experiences reduced employees’ intention to leave when they were reinforced by fair and meaningful reward practices. However, the small sample size limited the generalizability of the findings beyond the organizational setting studied. This study contributes by demonstrating that retention of Generation Z employees is shaped not only by psychological attachment and work–life balance, but also by how organizations institutionalize recognition and value exchange through reward systems, particularly in public service and state-owned enterprises.