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Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

The legal arrangement of cannabis in Indonesia is based on Article 28H paragraph (1) of the 1945 Constitution of the Republic of Indonesia which guarantees the right to health services, elaborated through Law Number 35 of 2009 concerning Narcotics and Law Number 17 of 2023 concerning Health. Cannabis is classified as a Group I narcotic prohibited for health services under Article 8 paragraph (1) of Law Number 35 of 2009, while Article 139 of Law Number 17 of 2023 requires that the use of medicines containing narcotics may only be carried out based on a prescription from medical personnel. At the same time, Canada through the Cannabis Act (S.C. 2018, c. 16) and Uruguay through Ley No. 19.172 (2013) apply fundamentally different legal arrangements for cannabis. This research uses normative legal research methods with a comparative law approach, applying the criminal policy framework of Marc Ancel and the law enforcement theory of Joseph Goldstein. The results show: (1) cannabis arrangement in Indonesia is prohibitive through Article 8 paragraph (1) of Law Number 35 of 2009, while Article 6 paragraph (3) opens a mechanism for reclassification through Ministerial Regulation; (2) Canada through the Cannabis Act applies a regulated market model with a CAD 11.4 billion legal industry and a 70% reduction in arrests, while Uruguay through Ley No. 19.172 applies a state monopoly with an 85% reduction in arrests without an increase in problematic use; (3) fundamental differences in legal systems, political systems, socio-cultural backgrounds, religion, and narcotics policy philosophy mean that the Canadian and Uruguayan models are not relevant to be directly applied in the Indonesian criminal law system.

The increased intake of packaged sugar-sweetened beverages among adolescents may affect health status, particularly blood glucose levels, as their high added sugar content can disrupt glucose metabolism when consumed excessively. This study aimed to examine the relationship between the consumption of packaged sugar-sweetened beverages and blood glucose levels among high school students in Tuban District. A quantitative approach with a cross-sectional design was employed, involving 2,092 students from four schools. The sample was selected using a stratified random sampling technique. Data on beverage consumption were collected using a Semi Quantitative Food Frequency Questionnaire (SQ-FFQ), while blood glucose levels were measured using a glucometer. Data analysis was performed using the Spearman Rank correlation test with SPSS version 24. The results indicated a significant relationship between the consumption of packaged sugar-sweetened beverages and blood glucose levels among high school students in Tuban District (p = 0.000). These findings suggest that higher consumption levels are associated with higher blood glucose levels in adolescents.

This study examines the legal protection of children's rights to inclusive education and its implications for the institutional governance of Early Childhood Education (ECE) in Indonesia. A normative juridical method with a descriptive-qualitative library-based approach is used to evaluate the coherence between macro-level child protection regulations and operational standards for school management. The data are entirely secondary, sourced from statutory laws, ministerial regulations, and pertinent scientific literature. The findings reveal a fundamental tension: the constitutional rights of children with special needs to access non-discriminatory ECE are robustly guaranteed by the 1945 Constitution, Law No. 35/2014 on Child Protection, and Law No. 8/2016 on Persons with Disabilities, yet a wide gap persists at the implementation level. This discrepancy arises because derivative ECE governance instruments including accreditation frameworks and curriculum standards still frame inclusion readiness as a voluntary component rather than a binding obligation. Consequently, ECE institutions encounter systemic barriers in human resource management, physical accessibility, and curricular flexibility. The study underscores the urgency of transitioning ECE management toward a Human Rights-Based Approach (HRBA) and recommends that the Ministry of Basic and Secondary Education reform accreditation instruments by embedding inclusive indicators as mandatory prerequisites for institutional feasibility, thereby aligning administrative governance with the fulfillment of children's constitutional rights.

For every child to receive an equal education, inclusive education at the early childhood education (PAUD) level is a strategic step. The purpose of this study is to thoroughly study the basic concepts of inclusive education in early childhood, identify various types of specific challenges for Children with Special Needs (ABK) in regular classes, and evaluate how effective the use of inclusive learning methods is in optimizing child development. This study uses a literature review with a descriptive qualitative approach. Secondary data were analyzed using content analysis. According to the study, teachers in regular classes face multidimensional characteristics of ABK. These obstacles include visual impairment, deafness, mental retardation, physical disability, emotional retardation/ADHD, autism, and exceptional intelligence. To overcome these problems, it has been proven that the use of assistive technology, a more flexible curriculum, individualized learning programs (IPC) based on initial assessment, varied teaching methods, and a friendly environment can be helpful. This study shows that teachers are not the only key to the success of inclusive education. This requires strong multi-stakeholder collaboration between the government, schools, special education teachers (GPK), professionals, and parents to address facility challenges and eliminate existing stigma in the field.

This study examines the interpretation of the Qur’anic verse mentioning the lion in QS. Al-Muddathir [74]: 51 through the approach of tafsir ilmi (scientific exegesis). The aim of this research is to analyze the theological meaning of the term qaswarah, explore the interpretations of classical and contemporary exegetes, and relate them to the perspective of animal science as well as the underlying wisdom. This study employs a qualitative method with a library research approach, using primary sources from Qur’anic verses and classical tafsir works, and secondary sources from books, journal articles, and relevant scientific literature. The results show that the term qaswarah in QS. Al-Muddathir [74]: 51 has various interpretations, such as lion, hunter, or something frightening. However, most exegetes tend to interpret it as a lion due to its relevance to the context of the parable in the verse. The parable illustrates people who turn away from the truth like wild donkeys fleeing in fear from a predator. From the perspective of tafsir ilmi, this depiction aligns with scientific facts that identify the lion as an apex predator capable of triggering a fight-or-flight response in prey animals. Furthermore, the mention of the lion in the Qur’an is not merely descriptive but also contains theological, ecological, moral, and psychological values. The lion serves as a symbol to describe irrational human behavior in rejecting the truth. Thus, tafsir ilmi demonstrates a harmonious relationship between revelation and science, where natural phenomena are used as a medium to convey profound moral and spiritual messages.

This study aims to explain the construction of gender identity in Toni Morrison's novel Beloved through Judith Butler's gender performativity theory. This novel tells the story of the traumatic experience of slavery that shapes racial identity as well as the social issues, power relations, and extreme violence depicted within it. This study explains how Sethe and other female characters in the novel Beloved construct and demonstrate their identities through concrete actions as a form of protest against slavery. Based on Judith Butler's performativity approach, identity is not understood through a fixed biological destiny but rather as a repetition of social practices and norms within society. In the novel Beloved, Black women are represented not as a fixed biological essence but as the result of the application of norms in society. In Beloved, the Black female body is depicted as a source of oppression and a space of resistance. The system of slavery in Beloved not only controls the physical body but also women's subjectivity. Sethe's actions in protecting her child in the novel can be read as an attempt to shake up hegemonic maternal norms. The results of this study indicate that Morrison portrays identity as a political construct and always in the process of becoming. The trauma depicted in the novel is a performative mechanism that shapes the characters' subjectivities. Thus, an analysis of gender performativity in Beloved cannot be separated from the intersectional issues of race, history, slavery, and patriarchal culture.

The observation of guidance and counseling activities was conducted at SDN 2 Pasaleman, located in Pasaleman Village, Kresna Street, Dusun Pon. This study aimed to identify the problems faced by students and to examine the role of teachers in implementing guidance and counseling services at the elementary school level. Data were collected through direct observation in the school environment and interviews with homeroom teachers. The results indicated several student-related issues, including verbal bullying such as teasing, low learning motivation, fighting behavior among lower-grade students, and a tendency to skip school among upper-grade students. These issues were influenced by peer environments, limited supervision, and low awareness of the importance of education. Teachers have made various efforts, including providing guidance, applying individual approaches, and maintaining communication with parents. Additionally, character values are integrated into daily learning activities. In general, guidance and counseling services have been implemented, but further improvement in more systematic strategies and broader support is still required.

Interpersonal problems within peer groups often become serious obstacles to the psychological and academic development of college students. This study aims to empirically examine the effectiveness of individual counseling services using cognitive restructuring techniques in reducing withdrawal behavior among college students experiencing peer conflict. The research method employed is a quantitative experiment with a Single-Subject Design approach, specifically utilizing an A-B design. The research subject  was a 6th-semester female college student, initialized as N, who experienced cognitive distortions in the form of feelings of exclusion by her five-member peer group, which triggered acute social withdrawal behavior (isolating herself in her boarding house). Data collection was conducted through a validated withdrawal behavior scale instrument, supported by clinical observations and in-depth interviews during the baseline phase (A) and the intervention phase (B). The results of the visual analysis within-conditions and between-conditions indicated a significant decrease in withdrawal behavior scores after the implementation of 4 intervention sessions. The subject was able to identify negative automatic thoughts (arbitrary inference), replace them with rational mindsets (positive thinking), feel more relieved, and commit to self-improvement. The implications of this study prove that individual counseling with cognitive restructuring techniques can be an effective intervention strategy for campus counselors to overcome cognitive distortions and interpersonal communication barriers in college students.

The rapid development of globalization has significantly influenced modern education systems, requiring not only the advancement of knowledge but also the strengthening of moral and spiritual values. This study aims to analyze the integration of Islamic values within modern education systems in the era of globalization. The research employs a qualitative approach with a library research method, utilizing various academic sources such as books, journals, and relevant documents. Data are collected through documentation techniques and analyzed using content analysis to interpret and synthesize existing theories and findings. The results indicate that the integration of Islamic values can be effectively implemented through curriculum development, teaching methods, digital technology utilization, and the role of educators as value transmitters. Furthermore, the study reveals that a holistic and systematic integration approach is essential to balance intellectual, emotional, and spiritual development in learners. The implications of this research highlight the importance of developing an integrative education model that aligns Islamic principles with modern scientific and technological advancements, in order to produce individuals who are not only academically competent but also possess strong moral character in facing global challenges.

This study endeavors to elucidate the application of educational videos pertaining to Heroes' Day in fostering the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut. Social communication skills are essential for young children as they support language development, social interaction, emotional expression, and the ability to build positive relationships with others. Therefore, educators are encouraged to utilize innovative and engaging learning media that can effectively stimulate children's communication abilities. The methodological framework employed in this investigation was qualitative in nature, utilizing a descriptive approach. The participant cohort comprised 15 children from Group B, aged between 5–6 years. Data were gathered through systematic observation, structured interviews, and comprehensive documentation to obtain a thorough understanding of the learning process and its outcomes. The findings revealed that the integration of educational videos concerning Heroes' Day facilitated the development of social communication skills among children, including verbal expression, responsive inquiry, collaborative engagement, and interactive discourse with peers and educators. The participants demonstrated heightened enthusiasm, greater confidence in expressing their opinions, and increased active participation throughout the instructional sequence. Moreover, the visual and auditory elements of the videos helped children better understand the learning material and encouraged meaningful discussions. Consequently, educational videos pertaining to Heroes' Day may serve as an effective pedagogical medium for nurturing the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut.

This study aims to analyze the use of digital learning media in improving learning outcomes and to examine the impact of social media on adolescents’ behavior in daily life in the digital era. The method used is a qualitative approach with a literature study (library research) design, conducted through the collection, review, and analysis of various relevant scholarly sources. The findings indicate that digital learning media play an important role in enhancing students’ motivation, engagement, and learning outcomes, as they are able to present material in an interactive, engaging, and easily understandable manner. On the other hand, social media has a dual impact on adolescents’ behavior. Its positive effects include ease of communication, access to information, and the development of creativity, while its negative effects include addiction, decreased learning focus, social comparison that lowers self-esteem, exposure to negative content, and the emergence of the Fear of Missing Out (FOMO) phenomenon, which can affect mental health.  Therefore, the wise use of digital media and proper supervision are necessary to support the improvement of educational quality while also fostering positive character development in adolescents.

Hyperemesis gravidarum is excessive nausea and vomiting in pregnant women to the point of interfering with daily activities. Hyperemesis gravidarum affects the mother's physiological condition. Continuous nausea and vomiting can cause carbohydrate and fat reserves to be used up for hormonal needs, resulting in activity intolerance, and imperfect fat oxidation, resulting in ketosis. This case study aims to explain Nursing Care for Patient Mrs. B with Hyperemesis Gravidarum Case in Providing Ginger Water Decoction to Reduce Nausea and Vomiting in Pregnant Women in Arafah Room 3 RSUDZA Banda Aceh. This design is a case study with a nursing process approach, the results of the case study found three nursing diagnoses, namely nausea related to pregnancy, the risk of nutritional deficits related to psychological factors (reluctance to eat) and anxiety related to lack of exposure to information. The nursing actions given are providing non-pharmacological therapy: ginger decoction, encouraging patients to eat little but often and providing information about physiological symptoms in pregnant women in the first trimester, including nausea and vomiting. The results of the evaluation after 5 visits for the nursing diagnosis of Nausea related to pregnancy were obtained at the fifth visit. The subjective data evaluation of the client said that nausea was still felt occasionally, the client said that vomiting was no longer present, the client said that appetite had started to improve

This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

The ability to describe graphs accurately in English is an essential academic skill for EFL learners, particularly in higher education contexts where students are required to interpret and communicate visual data. However, many learners still experience difficulties in producing grammatically accurate graph descriptions. This study aims to investigate the level of grammatical accuracy demonstrated by EFL learners in graph description tasks and identify the grammatical aspects that require further improvement. Employing a descriptive qualitative approach, the research analyzed 30 samples of students’ written graph descriptions produced by undergraduate learners. The analysis focused on several grammatical aspects, including subject–verb agreement, tense consistency, article usage, sentence structure, prepositions, and punctuation. The findings reveal that students frequently struggle with subject–verb agreement and article usage, while punctuation errors occurred less frequently. The study highlights that grammatical accuracy remains an important challenge for EFL learners in academic writing tasks involving data interpretation. Therefore, it is recommended that grammar instruction be integrated more intensively into graph description activities in English classes. The findings are expected to contribute to the development of more effective teaching strategies in academic writing instruction for EFL learners.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

Gorontalo Province has abundant freshwater resources, yet lacks integrated and sustainable aquaculture facilities. This article presents the conceptual design of a Freshwater Fish Aquaculture Center in Gorontalo Province as a response to this condition, applying Ecological Architecture as the primary design approach. The designed area accommodates various activities including freshwater fish cultivation, education, tourism, as well as research and development of fisheries technology. The method used is a qualitative descriptive approach through literature studies, field observations, interviews, and precedent studies. The design results show that the area can be divided into four main zones: the aquaculture zone, education zone, tourism zone, and supporting zone. The ecological approach is realized through the use of natural lighting and ventilation, environmentally friendly materials, an integrated water management system, and the maximization of green open spaces. This design is expected to increase fisheries productivity while promoting community empowerment through educational activities and environmentally sustainable tourism.

This study aims to analyze the structure, meaning, and values ​​of Malay culture in the animated film Upin & Ipin episode "Pesta Pantun", and its implications in learning for junior high school students in Riau. The method used is qualitative with a content analysis approach. The research data in the form of 19 pantuns were collected through listening and note-taking techniques, then analyzed based on the structure (sampiran and content), meaning, and cultural values. The results show that advice pantuns have a complete structure and function to convey moral values, humorous pantuns are flexible as a medium of entertainment, and riddle pantuns are relatively consistent and function to develop critical thinking skills. In terms of meaning, pantuns contain explicit and implicit messages that reflect the values ​​of politeness, togetherness, intelligence, and respect for Malay traditions. The implications of this study indicate that the use of animation media in pantun learning can increase student engagement and understanding contextually, so it is relevant to be applied to junior high school students in Riau.

This study aims to analyze the authority of the Regional People's Representative Council (DPRD) of Sukabumi City based on Government Regulation Number 12 of 2018 concerning Guidelines for the Preparation of Standing Orders of Regional People's Representative Councils of Provinces, Regencies, and Cities. The authority of the DPRD is a crucial element in ensuring the effective implementation of regional governance under the principle of check and balances. This research employs a normative juridical legal research method with a descriptive-analytical specification. The approaches used include the statute approach, conceptual approach, and case approach. The analysis is conducted using the Authority Theory of Philipus M. Hadjon, which classifies sources of authority into attribution, delegation, and mandate. The results indicate that the authority of the DPRD of Sukabumi City in exercising its supervisory function originates from constitutional attribution directly conferred by Article 20A paragraph (1) of the 1945 Constitution, reinforced by Law Number 17 of 2014, Law Number 23 of 2014, and operationalized through Government Regulation Number 12 of 2018 Articles 19, 21, and 22. Such authority is imperative in nature, not merely discretionary. Failure to exercise it constitutes a violation of the constitutional mandate, resulting in what Hadjon refers to as a legal oversight vacuum that enables systematic and recurring legal violations.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.