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This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study aims to explore Al-Syarqawi’s concept of learning motivation and its relevance to the development of students’ interest in learning within the framework of modern Islamic education. The research adopts a qualitative approach with a library research method and applies content analysis to Al-Ta’allum: Al-Nadhariyat wa Al-Tatbiqiyyah and other relevant references. The results show that Al-Syarqawi places motivation as a fundamental condition that determines the continuity and success of the learning process. Motivation, both intrinsic and extrinsic, covers spiritual, psychological, social, and biological dimensions that guide students toward meaningful learning experiences. Al-Syarqawi emphasizes that spiritual motivation should be integrated into the educational process to create balance between intellectual development and moral-spiritual growth. His thought remains relevant to holistic and character-based education, especially in the context of the Merdeka Curriculum, which promotes student independence, creativity, and moral responsibility. Thus, this study contributes to enriching Islamic educational thought by providing an integrative perspective that harmonizes spiritual, psychological, and pedagogical values to enhance students’ motivation and learning engagement.

This research is a quantitative study to determine the direct influence between perceived value, hedonic value and trust on purchase intention for the Skincare brand. The benefit of research is to prove that there is a relationship between all variables. Data collection was carried out through a survey with a questionnaire in the form of a Google form. The population in this study are consumers who know Skintific products and live in Jabodetabek, aged 18 years and over. There were 100 questionnaires collected. To test the validity and reliability using the Structural Equation Model (SEM). Based on the research results, 5 accepted hypotheses were found, namely perceived value has a positive influence on trust, hedonic value has a positive influence on trust, trust has a positive influence on purchase intention, perceived value has a positive influence on purchase intention and hedonic value has a positive influence on purchase intention. It is hoped that the results of this research can provide input for Skincare to develop and introduce their products on social media and provide information for each existing product, so that potential consumers and Skincare customers are interested in always having the intention to buy their products.

Poverty is one of the most difficult economic problems to solve. This problem occurs in all countries. Among the causes of poverty are poor human resources, a low quality of life, a rising unemployment rate, and a decrease in job availability each year, as well as wages that do not match living costs. This is not only due to low human resources; the government also plays a crucial role in this issue. The poverty rate is unavoidable, so an appropriate solution is needed to address this issue. One step to reducing poverty is to analyze which economic instruments can be optimized, especially in the Sidoarjo region. The poverty rate in Sidoarjo is quite high. The open unemployment rate in Sidoarjo ranks third in East Java province. Therefore, the author was interested in conducting this research. This study aims to determine the effect of the distribution of zakat, infaq, and alms (ZIS) funds, GRDP, and open unemployment on the poverty rate in Sidoarjo in 2013-2023. This study uses a quantitative method with multiple linear regression analysis. The data processing tool used is SPSS. The results of the T test indicate that the distribution of ZIS funds has a significant effect on the poverty rate, while GRDP and open unemployment do not have a significant effect on the poverty rate partially. The F test shows that the distribution of ZIS funds, inflation, and GDP have a significant effect on the poverty rate simultaneously in the period 2013-2023. The limitation of this study is the use of variables that affect the poverty rate, so that future researchers can add or change these variables with other variables related to poverty.

This study aims to analyze the marketing strategy implemented by the Ngurah Rai Taxi Transportation Cooperative in responding to competition in the transportation industry in the digital era. Unlike application-based transportation companies, Ngurah Rai Taxi is a local transportation service provider that does not use a booking application, but instead relies on direct marketing activities at Ngurah Rai International Airport and the use of social media as a marketing communication tool. This study employs a descriptive qualitative approach, with data collected through in-depth interviews, field observations, and documentation. The research informants consist of an operational manager, field staff, a social media administrator, and taxi drivers. The findings indicate that the marketing strategy of Ngurah Rai Taxi emphasizes personal interaction, trust, and its image as an official airport taxi. Analysis using the AIDA model shows that consumer attention and interest are built through physical presence in the airport arrival area and direct communication, while desire and action are influenced by factors such as safety, fare certainty, and service comfort. This study confirms that direct service-based marketing strategies remain relevant and competitive within the context of Bali’s tourism market.

This study aims to analyze the use of social media as a means of regenerating Minangkabau traditional music among the younger generation through the role of traditional music content creators. The background of this research stems from the declining interest of young people in traditional music due to the dominance of popular culture and modernization. However, the emergence of content creators who utilize digital platforms such as YouTube, TikTok, and Instagram has opened new opportunities for the preservation of traditional music. This study employs a descriptive qualitative approach with data collected through in-depth interviews, observations, and documentation of several Minangkabau music content creators. The results show that social media plays a crucial role in the regeneration process of traditional music through three main functions: information (promotion), interaction, and motivation. By presenting engaging visuals, combining traditional music with modern elements, and encouraging interactive audience participation, social media effectively attracts young people to learn and appreciate traditional music. In addition, regeneration is the process of inheriting cultural values ​​through efforts to maintain the sustainability of performing arts by adapting the presentation methods and performance spaces to suit the times, so that traditional arts remain acceptable to modern society.

The regional head election system is a long political journey decorated with the trappings of political elite interests and public will, central and regional interests. This research is a normative legal study, using a conceptual approach with literature study or document study techniques. The legal materials were processed through several processes, which were then analyzed qualitatively and normatively. The results of this study indicate: first, the direct election system in selecting Regional Heads and Deputy Regional Heads as a manifestation of people's sovereignty, increasing accountability, creating legitimate leaders, strengthening local democracy, providing wider choices to the community. Second, ideally the direct election system for Regional Heads and Deputy Regional Heads can be achieved with steps, namely quality elections that include high community participation in voting, honest and fair processes, intelligent voters; quality regional head candidates that include competence and integrity, clear vision and mission, inclusive representation; accountability and transparency that include effective supervision, budget and policy transparency; supporting conditions that include a strong legal framework, independent organizing institutions, a mature democratic culture; and recognition of local values.

The community service activity entitled "Building a Smart Society: Reading for the Future" The community service activity entitled "Building a Smart Society: Reading for the Future in Early Childhood" aims to increase children's interest in reading and strengthen the role of parents and teachers in fostering a culture of literacy from an early age. The background of this activity is the low interest in reading among Indonesian children caused by a lack of access to reading materials, minimal guidance from parents, and increasing dependence on gadgets. Through this program, it is hoped that parents and teachers will be able to understand the importance of guiding children in fun, interactive, and continuous reading activities. The implementation method of the activity includes lectures, discussions, questions and answers, and observations, involving teachers and parents of early childhood children in the Mangga Dua Selatan RPTRA environment. Evaluation was carried out using pre-tests and post-tests to measure the increase in participants' knowledge. The results of the activity showed an increase in the average score of participants from 59.5 to 84.5 with an N-Gain Score of 0.6 which is included in the moderate category. This proves that the activity is quite effective in improving parents' ability to guide children in reading. This community service activity contributes positively to building awareness of the importance of family literacy as the main foundation for the formation of the next generation. intelligent and competitive. This program is expected to continue to be implemented sustainably to strengthen the reading culture in the community.

This study analyzes the mechanism of money creation in Islamic financial institutions by highlighting its relationship to the principle of prudence and the intermediation function. The research background is based on the growth of Indonesia's sharia capital market which by 2025 will reach a capitalization of IDR 5,060 trillion, but still faces conceptual challenges regarding how money is created according to the principles of maqashid al-shariah. The method used is Systematic Literature Review (SLR) with PRISMA guidance on 38 relevant scientific articles. The results of the study show that money creation in the sharia system only occurs through real asset-based economic activities, in contrast to the conventional system that relies on credit and interest expansion. The intermediation function is carried out through partnerships that prioritize proportional sharing of risk and profit, while the prudential principle ensures that monetary expansion remains under control. In addition, research has found that sharia contracts such as murabahah, mudarabah, and musharakah play a role in encouraging productive money circulation while suppressing speculative activities. This study concludes that the integration between the moral and economic dimensions forms a just, stable, and sustainable Islamic monetary paradigm. These findings make a conceptual contribution to strengthening Islamic financial policy in Indonesia, especially in formulating a monetary regulatory framework that is in line with the principles of distributive justice, transparency, and protection of the stability of the national financial system.

This study is a Systematic Literature Review (SLR) to map the dynamics, challenges, and impacts of innovation, especially driven by digitalization in the contemporary enterprise and entrepreneurial ecosystem. This SLR is important because the existing literature is still fragmented and has not yet presented an integrated synthesis in the midst of a VUCA (Volatile, Uncertain, Complex, and Ambiguous) business environment. Using the PRISMA methodology, 15 key articles for the 2020-2025 period were analyzed in depth. The main results show that digital innovation and entrepreneurial competence are the main determinants of MSME performance and competitiveness. There is a strong positive relationship between innovation and business performance. Interestingly, the findings indicate that individual entrepreneurial competencies often have a more direct and significant impact on performance than the results of product innovation itself. Although digitalization provides opportunities for market expansion and efficiency, MSMEs still face serious challenges in the form of digital literacy limitations and financial constraints. Educational institutions are emphasized to have a vital role in building sustainable entrepreneurial and ethical attitudes. The theoretical implication is the need for more sophisticated models to differentiate innovation impact pathways. Meanwhile, its managerial implications encourage business actors to focus on process innovation and improve adaptive competencies in order to survive global uncertainty.

This study aims to identify and analyze effective learning strategies for improving Qur’an reading and writing skills among elementary school students. The ability to read and write the Qur’an serves as an essential foundation for students’ spiritual, moral, and cognitive development, shaping their Islamic character from an early age. This research employs a descriptive approach using a literature study method that reviews various sources, including books, journals, and previous studies related to Qur’an learning at the elementary school level. The findings indicate that a combination of several innovative strategies proves to be highly effective in enhancing Qur’an literacy skills. These strategies include the use of engaging and interactive digital learning media, the application of contextual learning approaches that connect Qur’anic teachings to students’ daily lives, and the implementation of the Problem-Based Learning model to foster critical thinking and problem-solving skills. Furthermore, strengthening students’ intrinsic motivation through a supportive and religious learning environment plays a crucial role in maintaining learning interest and discipline. The integrated implementation of these strategies not only improves students’ technical ability to read and write the Qur’an but also reinforces their character, responsibility, and spiritual awareness in the context of Islamic education at the elementary level.

Tourism is a type of business in the service sector. As a business, it requires the formulation of an appropriate marketing strategy to ensure its sustainability. The purpose of this study was to determine the marketing strategy of Mekarbuana Tourism to increase visitor interest. The study was conducted with Mekarbuana Tourism managers, using descriptive qualitative research through a SWOT analysis. The results showed that Mekarbuana Tourism's marketing strategy needs to be developed using a diversification strategy through various programs and policies such as digital promotion, training and mentoring for managers in developing tourism products, and developing educational tourism. Cooperation between institutions is also necessary for the strategy to be implemented effectively. Mekarbuana Tourism managers need a joint commitment with tourism awareness groups, village officials, and the Karawang Regency government to support their efforts to increase visitor interest.

This study is an experimental research with a descriptive qualitative approach aimed at developing innovative hair styling in the form of fantasy buns made from rice straw waste as an environmentally friendly creative expression. The research was conducted through direct experimentation in creating fantasy hair buns using rice straw, followed by product feasibility and aesthetic assessments. The feasibility test was carried out by expert validators using the expert judgement method, while a public test was conducted to measure the level of interest and acceptance of the community through questionnaires distributed via Google Form. The results indicate that rice straw is suitable as an alternative material for creating fantasy hair buns due to its strong texture, easy shaping properties, and the ability to produce unique and artistic visual effects. These findings are expected to contribute to the utilization of agricultural waste into creative and valuable products in the field of hair styling.

The continuously evolving fashion industry encourages designers to innovate, one such way being the adaptation of Japanese origami techniques into avant-garde fashion design. This research explores the application of origami butterfly forms in garments using a Research and Development (R&D) methodology. This methodology involves stages such as (1) potential problems, (2) data collection (literature review, observation, documentation), (3) product design, (4) design validation, (5) design revision, (6) product trial, (7) product revision, (8) wear trial, (9) product revision, and (10) mass production.The objectives of this study are to understand the application of innovative Japanese origami techniques in avant-garde fashion and to detail the garment creation process utilizing these techniques. In this research, the author focuses on the origami form as the central point. The findings indicate that origami techniques can produce unique and strong visual structures. A technical tip for creating these garments is to use a larger stitch size (7 stitches per inch) when sewing synthetic leather to prevent material damage. Expert validation suggests that this design has the potential to be developed as a contemporary fashion innovation, blending traditional values with modernity. This research is expected to serve as a reference for designers and academics interested in incorporating traditional techniques into modern fashion works.

Purpose – Purpose This is for explore interconnection strategic between system energy and defense in support resilience national with propose draft paradigm energy dual role paradigm This positioning energy No only as protected objects​ from threat external, but also as subject strategic support​ operation military through energy renewable, implementation network smart, and technology storage battery. Design/ methodology / approach – Research This use approach review library systematic (SLR) for synthesize findings academic and reports policy from three year lastly, which involves source journal national (SINTA indexed) and international (Elsevier, Springer, IEEE, etc.), with focus on intersection between resilience energy and defense strategy national. Findings – Review This disclose that infrastructure resilient energy​ increase capability defense, while system formidable defense​ ensure continuity supply energy national research​ This propose an integrative model consisting of from three layer strategic: integration policy national (between RUEN and RENSTRAHAN), development infrastructure green and digital, and development capacity source Power man together. Framework Work integrative This strengthen reciprocal resilience​ between sector energy and defense. Implications practical – The makers policies, institutions military, and stakeholders interest energy pushed for together implementing synchronized strategies, integration curriculum and investment in infrastructure digital energy use reach resilience national term long in face uncertainty geopolitics and environment. Originality / Value – Study This introduce framework Work new paradigm energy role double in defense national, which provides runway theoretical and practical for integrate transition energy sustainable with planning defense strategic. Study This contribute in a way conceptual for bridge gap between policy energy and defense strategy, especially in context threat hybrids and vulnerabilities system cyber-physical.

This study aims to analyze the strategy of library management and development in increasing reading interest in SMAN 3 Medan and identify factors that influence students' reading interest. This study uses a qualitative method with data collection techniques through interviews, observations, and documentation. The results of the study indicate that library management and development at SMA N 3 Medan play a crucial role in increasing students' reading interest. The strategies implemented include the procurement of a varied book collection that is relevant to students' needs, improving the quality of library services, and creating a comfortable and conducive environment for reading. In addition, the library also acts as a center for literacy activities by holding various programs such as book discussions, interactive reading corners, and digital literacy training. This study also found that students' reading interest at SMA N 3 Medan was influenced by various factors, including the school environment, availability of library facilities, students' intrinsic motivation, family support, and social and cultural influences. Supportive school environmental factors, such as proactive school policies in improving literacy and the role of teachers in encouraging students to read, also contributed to increasing reading interest.

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

This article explores the significance of ontological security in shaping Indonesia’s foreign policy formulation. Moving beyond material conceptions of security focused on military, economic, and territorial dimensions it argues that Indonesia’s foreign behavior is deeply influenced by the need to maintain a stable sense of national identity and historical continuity. As the world’s largest Muslim-majority democracy and a leading Southeast Asian nation, Indonesia consistently projects itself through identity-based narratives rooted in anti-colonialism and the “free and active” foreign policy doctrine. Its unwavering support for Palestinian independence, participation in the Non-Aligned Movement, and regional leadership in ASEAN illustrate how ontological security underpins diplomatic consistency and domestic legitimacy. However, the same identity-driven approach can also create friction between ideological commitments and pragmatic interests, particularly in managing relations with major powers such as China and the United States. The study concludes that while ontological security provides coherence and credibility, it also demands adaptive strategies. It recommends identity-sensitive diplomacy, coherent narrative management, strategic flexibility, and inclusive public engagement to ensure that Indonesia’s foreign policy remains balanced between identity preservation and practical global engagement.

This study aims to analyze the influence of Service Quality, Price Perception, and Trust on the User's Interest in the ferry service of KMP Gili Iyang on the Paciran-Bawean route operated by PT. ASDP Indonesia Ferry (Persero) Cabang Paciran. This route plays a critical role as an essential logistics and social link for Bawean Island. The quantitative research used a survey method with an Incidental Sampling technique, involving 100 respondents who are users of the service. The collected data were analyzed using Multiple Linear Regression with SPSS V25. The partial hypothesis test results (t-test) show that Service Quality (β=0.80; p=0.033), Price Perception (β=0.69; p=0.038), and Trust (β=0.587; p=0.000) individually have a positive and significant impact on the User's Interest. The Trust variable was found to be the most dominant predictor, emphasizing the importance of integrity, competence, and operational consistency in essential and high-risk maritime transportation services. The adjusted R-squared value of 60.% indicates that this model provides a strong explanation for the variation in User's Interest. This study provides important implications for managing ferry services by improving service quality, competitive pricing, and building customer trust to increase user interest.

This study is motivated by the declining interest of children in traditional games due to the rapid development of digital technology. Traditional games, however, hold great potential as a medium for character education, particularly in fostering values of cooperation, responsibility, and social interaction. The purpose of this study is to analyze the character value of cooperation that emerges through the implementation of traditional games among students and to evaluate its effectiveness in enhancing social interaction within the school environment. The study employs a descriptive quantitative approach involving 23 students from SMPK Santo Don Bosco Lewoleba. Data were collected using a Likert-scale questionnaire comprising five indicators of cooperation: active participation, polite communication, care and support, acceptance of decisions, and responsibility and honesty. Data analysis was conducted by calculating the mean score for each indicator and converting it into qualitative categories. The findings reveal that the implementation of traditional games develops students’ cooperation values at a very good level, with an average score of 3.55. This indicates that traditional games contribute positively to students’ character formation, particularly in fostering teamwork, respect for peers, and harmonious social relationships. The study implies that traditional games can serve as an effective and enjoyable contextual learning medium to strengthen character education in primary and secondary schools.