Publication Search

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

Al–Mg–Si aluminum alloys are widely utilized in engineering applications due to their low density, excellent corrosion resistance, and mechanical properties that can be modified through heat treatment. This study investigates the effect of homogenization on the microstructure and hardness of Al–Mg–Si alloys produced by the squeeze casting process. The experimental procedure involved alloy melting, squeeze casting at 76 MPa using preheated metal molds, followed by homogenization at 400 °C for 4 hours. Microstructural characterization was performed using optical microscopy to examine the dendritic morphology and measure the secondary dendrite arm spacing (SDAS). Mechanical properties were evaluated through Vickers microhardness and Rockwell macrohardness testing. The results show that homogenization increases the SDAS from 32.59 μm to 36.88 μm and decreases the volume fraction of interdendritic phases from 15.51% to 13.57%. Furthermore, microhardness decreased from 50.22 VHN to 38.58 VHN, while macrohardness decreased from 54.60 HRE to 46.64 HRE. These reductions are attributed to the partial dissolution of Mg₂Si precipitates into the aluminum matrix during homogenization. Overall, this research provides valuable insight into the optimization of initial heat treatment parameters for Al–Mg–Si alloys produced by squeeze casting. The findings highlight the role of homogenization in improving microstructural uniformity and preparing the alloy for subsequent deformation processes such as cold rolling and extrusion, particularly for structural components used in mining and heavy transportation industries.

The implementation of Community Service Program (KKN) in Pagur Village, Panyabungan District, focuses on the Tajhizul Mayyit (Corpse Management) program as a form of community service in the religious field. The main problem faced by the community is the limited knowledge and practical skills in performing fardu kifayah, especially regarding the procedures for managing a corpse according to Islamic sharia. This has the potential to cause difficulties when a death occurs, especially for families who lack a proper understanding of the correct Tajhizul Mayyit procedures. This activity aims to enhance community understanding of fardu kifayah obligations, provide systematic knowledge, and train practical skills in managing corpses, from washing, shrouding, praying, to burying. The methods used in this activity include outreach, deliberation, direct practice, and simulations with the community. Through this method, participants not only understand the theory but are also able to practice it directly. The results of the activity show a significant increase in the understanding and skills of the Pagur Village community. This is evident from the community's enthusiasm in participating in simulations, as well as their ability to perform the Tajhizul Mayyit stages correctly according to procedures. In addition, this activity also fosters a sense of togetherness, social care, and community readiness to help each other in fulfilling fardu kifayah obligations in their environment. Thus, the implementation of the Tajhizul Mayyit program during this KKN activity has made a real contribution to increasing the religious capacity of the community, as well as supporting the realization of a self-reliant, caring, and empowered community in implementing Islamic teachings.

The implementation of Community Service Program (KKN) in Pagur Village, Panyabungan District, focuses on the Tajhizul Mayyit (Corpse Management) program as a form of community service in the religious field. The main problem faced by the community is the limited knowledge and practical skills in performing fardu kifayah, especially regarding the procedures for managing a corpse according to Islamic sharia. This has the potential to cause difficulties when a death occurs, especially for families who lack a proper understanding of the correct Tajhizul Mayyit procedures. This activity aims to enhance community understanding of fardu kifayah obligations, provide systematic knowledge, and train practical skills in managing corpses, from washing, shrouding, praying, to burying. The methods used in this activity include outreach, deliberation, direct practice, and simulations with the community. Through this method, participants not only understand the theory but are also able to practice it directly. The results of the activity show a significant increase in the understanding and skills of the Pagur Village community. This is evident from the community's enthusiasm in participating in simulations, as well as their ability to perform the Tajhizul Mayyit stages correctly according to procedures. In addition, this activity also fosters a sense of togetherness, social care, and community readiness to help each other in fulfilling fardu kifayah obligations in their environment. Thus, the implementation of the Tajhizul Mayyit program during this KKN activity has made a real contribution to increasing the religious capacity of the community, as well as supporting the realization of a self-reliant, caring, and empowered community in implementing Islamic teachings.

Marriages between Indonesian citizens and foreign nationals present complex legal challenges, particularly regarding the citizenship status of children born within such unions. This research explores the legal tension between Indonesia’s Marriage Law No. 1 of 1974 and Citizenship Law No. 12 of 2006, which adopt different approaches to the inheritance of nationality and the safeguarding of children’s rights. Employing a normative juridical method, the study examines statutory regulations, judicial rulings, and scholarly legal works, supported by a comparative analysis of practices in other jurisdictions. The results demonstrate that although the 2006 Citizenship Law introduced the notion of limited dual citizenship for minors, the family unity principle maintained in the Marriage Law creates procedural ambiguities especially in matters of registration and the age threshold for citizenship determination. Such inconsistencies often give rise to administrative barriers that may place children at risk of statelessness. The study argues that aligning the two legal frameworks is imperative to achieve legal certainty and uphold the best interests of the child, consistent with international conventions ratified by Indonesia. It further suggests amending overlapping provisions and improving administrative mechanisms to ensure more coherent and effective citizenship protection for children of mixed marriages.

This study has two main objectives: first, to analyze the application of the principle of ultra petitum partium in talaq divorce cases based on the Decision of the Sleman Religious Court Number 1086/Pdt.G/2024/PA. Smn; Second, to examine the basis of judges' legal considerations in determining matters that are not explicitly requested, especially from the perspective of the protection of the rights of the wife. This study uses a normative juridical method with a case approach and a statute approach. The results of the study show that the provision of iddah maintenance by the judge based on the mediation agreement of the parties does not violate the principle of ultra petitum partium. However, the determination of mut'ah in the absence of an explicit request in the petitum has the potential to be contrary to this principle. However, the judge's actions can be justified through ex officio authority in order to protect the rights of the wife, in accordance with Article 158 of the Compilation of Islamic Law. These findings highlight the tension between procedural legal certainty and substantive justice in the religious justice system. This study recommends that judges explicitly state legal grounds when exercising ex officio authority, to ensure transparency and accountability in decisions.

This study evaluates the effectiveness of the Constitutional Court’s authority in reviewing laws and regulations as a means of upholding constitutional supremacy in Indonesia. Employing both normative and empirical legal research methods, it examines the Constitutional Court’s rulings from 2019 to 2024 and assesses their broader implications for the national constitutional system. The findings reveal several structural weaknesses in the review mechanism, particularly related to the enforcement of decisions and the existence of dualism between the Constitutional Court and the Supreme Court in conducting judicial reviews. These shortcomings have created inconsistencies and reduced the optimal impact of the Constitutional Court’s role. To address these issues, the research recommends comprehensive reforms, including the unification of judicial review authority, enhancement of the Constitutional Court’s executorial powers, and expansion of public access to constitutional review procedures. Such measures are expected to strengthen the Court’s role as the guardian of the constitution, improve legal certainty, and support the creation of a more coherent and harmonious legal system in Indonesia.

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

Learning outcomes refer to the abilities that students possess after undergoing learning experiences, including their understanding and knowledge. This study examines the improvement of learning outcomes in Islamic Religious Education (PAI) by implementing differentiated instruction on the topic of Faith in the Messengers of Allah in Grade IV of SD Negeri 8 Limboto Barat, Gorontalo Regency. This research is a Classroom Action Research (CAR). Data collection techniques included observation, interviews, and documentation using research instruments such as teacher activity observation sheets, student activity observation sheets, tests, and student learning outcome sheets. The data analysis technique followed the procedures of classroom action research, employing both descriptive and quantitative analysis. The results of this study show that the implementation of differentiated instruction improved students' learning outcomes in the PAI subject on the topic of Faith in the Messengers of Allah. This improvement can be seen in the increase in teacher activity, which rose from 69% in Cycle I to 100% in Cycle II. Similarly, student learning activity increased from 56% in Cycle I to 83% in Cycle II. Student learning outcomes in PAI also improved significantly. In the pre-cycle phase, only 8 out of 20 students (40%) achieved mastery. This increased to 14 students (70%) in Cycle I with an average mastery score of 78.00, and further improved in Cycle II, with 19 students (95%) achieving mastery and an average score of 85.00.

Procedures for Issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship at Kuala Tanjung Port by PT. Seroja Jaya Agensi. Every ship entering the port must be in good health, free from disease outbreaks and pests. Issuance of ship health documents is the responsibility of the Health Quarantine Agency (BKK). PT. Seroja Jaya Agensi, as the agency company, acts on behalf of the ship owner in processing ship health documents at Kuala Tanjung Port. This study aims to determine the procedures for issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship. The procedure begins with the ship agent submitting an application to the BKK, followed by a sanitation inspection by health officers, issuance of a Certificate of Free Practice (CoP), and recording or issuing the ship health book. These documents are the primary requirements for the ship's clearance process. The research methods used were field research and library research. The results showed that the document issuance procedure involved close coordination between the ship's agent and relevant agencies, and required careful attention to the completeness and validity of the ship's documents.

This research aims to analyze the impact of implementing the International Safety Management (ISM) Code internal audit on the operational smoothness of the vessel MV. Martha Golden, managed by PT. Multi Jaya Samudera Belawan. The implementation of the ISM Code is a mandatory requirement regulated by Law No. 17 of 2008 concerning Shipping, designed to ensure safe ship operation and the prevention of marine pollution. The research methodology employed is field research (field research) through observation and the collection of direct operational data, complemented by a literature review (library research) to examine related regulations and theory. The findings demonstrate that the consistent execution of the ISM Code internal audit has a significant positive influence on improving the vessel's safety and operational integrity. This audit, carried out by the Designated Person Ashore (DPA), encompasses scheduling, conducting thorough inspections onboard, and reporting findings. Consistent auditing minimizes the risk of accidents at sea, enhances the compliance of all crew members with the applicable Safety Management Sistem (SMS), and ensures that the vessel operates safely and efficiently according to international standards. The study concludes that discipline in performing internal audits and the crew's adherence to SMS procedures are the primary keys to maintaining operational integrity. It is recommended that the company increase the frequency and quality of internal audits and crew training to ensure the vessel's safety and operational efficiency are consistently maintained.

Improving the accessibility of higher education for students is an important issue in facing the challenges of globalization and the current development of information technology. This community service aims to illustrate the role of Nahdlatul Ulama (NU) cadres in encouraging the accessibility of NU tertiary institutions for students. In this context, NU cadres act as a liaison between students in the community and NU universities. This community service was carried out in the Bonorowo sub-district, Kebumen Regency in April 2023. The service involved 30 participants using the counseling method. From the results of the service, it was found that the knowledge of the counseling participants related to information on NU higher education including registration procedures, types of scholarships available, available majors, and knowledge about campus life increased. The service team suggested that counseling about the accessibility of NU higher education for students be carried out continuously. It is hoped that continuous counseling will provide more accurate information to prospective students so that it will increase the interest of the santri community to study.

The Family Hope Program (PKH) is a conditional social assistance program provided by the government to improve the quality of life of underprivileged families through support in the education, health, and social welfare sectors. In its implementation, the process of determining PKH candidate recipients at the West Sumba Regency Social Service often experiences obstacles, especially with regard to objectivity, accuracy of targets, and limitations in complex data management. Thus, a decision support system (SPK) is needed that can assist the agency in selecting prospective recipients more effectively, efficiently, and on target. This study proposes the application of the Naive Bayes method in the development of SPK to determine PKH recipients. The Naive Bayes method was chosen because of its ability to classify data based on probability, and it can handle large volumes of data with a good degree of accuracy. The criteria applied in the classification include the level of household income, the number of members covered, the state of residence, the education of children, and the health of family members. The research process includes needs analysis, system design, data collection, application of Naive Bayes algorithms, and system testing. The findings of the study show that SPK based on Naive Bayes can provide recommendations for PKH recipients with better accuracy compared to manual methods. In addition, the system is able to improve transparency, fairness, and speed in the recipient selection procedure. With this system, it is hoped that the distribution of PKH in West Sumba Regency can be more orderly, balanced, and on target in accordance with the goals of government programs.

This study examines the practice of project-based procedural text learning in seventh grade at SMP Negeri 4 Cilacap in the context of the implementation of the Independent Curriculum. The approach used was qualitative with a case study method through participatory observation, in-depth interviews, and documentation. The results showed that teachers implemented contextual and project-based learning strategies by utilizing digital media and integrating the values ​​of the Pancasila Student Profile. Students demonstrated active involvement in learning activities, especially in the creation of video tutorials and procedural posters. However, there were still obstacles in the form of teachers' limited understanding of the application of learning differentiation and formative assessment, as well as a lack of adequate digital infrastructure support. This study provides a theoretical contribution to the development of a more contextual and transformative Indonesian language learning model. Practically, these findings can serve as a reference for teachers and policymakers in designing learning strategies relevant to student needs and encouraging the use of innovative media to increase student participation and understanding, particularly in coastal areas.

This study examines the integrity of general elections through the lens of prophetic journalism. A qualitative approach was employed to explore the perspectives and experiences of institutional administrators, community leaders, and local residents regarding electoral integrity grounded in prophetic journalism. This approach emphasizes the importance of relationships among various actors in the public policy process, including government institutions, non-governmental organizations, and the private sector. The research was conducted at the East Java Provincial General Election Commission (KPU), with data collected directly by the researcher through observation of words and actions. Data collection was carried out holistically and integratively, focusing on relevance to the study objectives. Data analysis involved systematically searching, organizing, and processing all interview transcripts while ensuring validity through careful verification procedures. The results indicate that electoral integrity can be maintained effectively through a combination of deliberative democracy and prophetic journalism. In this context, the media functions not only as an information distributor but also as a moral agent ensuring transparency, accountability, and fairness throughout the electoral process. Campaigns to validate and counter hoax news during elections are most effective when prophetic journalism is integrated with agenda-setting theory, allowing the media to shape public perception through information filtering, digital literacy education, and the delivery of objective and ethical reporting. Prophetic journalism also serves as a social control mechanism, reinforcing transparency and oversight by combining the press’s watchdog function with principles of honesty, responsibility, and wisdom, preventing electoral manipulation and safeguarding democratic integrity.

Hypertension is a condition where blood pressure is persistently above the normal limit. This condition is a risk factor that can cause damage to vital organs, including the heart, brain, retina, kidneys, aorta, and peripheral blood vessels. This case study aims to describe the implementation of these management efforts in a 45-year-old female patient with hypertension in Blang Dalam Geunteng Village, Nisam District, North Aceh. Mrs. H, a 45-year-old woman, came to the General Clinic of Nisam Community Health Center with a primary complaint of headache since one week before the visit. The headache felt like a throbbing pain throughout the head and was intermittent. This complaint was quite disruptive to the patient's daily activities, especially when doing light household chores. In addition, the patient complained of a throbbing sensation in both eyes that began to be felt simultaneously with the onset of the headache. This complaint appeared mainly when waking up in the morning. The patient has a history of hypertension that has been diagnosed since 2024. Family history shows that the patient's biological mother also suffered from hypertension and one of the patient's siblings was also diagnosed with high blood pressure but had not started treatment. Physical examination showed a blood pressure of 150/90 mmHg. Data were collected through anamnesis, physical examination, supporting procedures, home visits, and family documentation. The holistic assessment included quantitative and qualitative aspects of the initial visit, the process, and the outcome of the visit. Interventions included hypertension education, medication adherence, a healthy lifestyle, and family support for blood pressure management and lifestyle. This case study demonstrates the importance of a holistic and continuous family medicine approach in the management of patients with grade II hypertension, particularly those with familial risk factors.

This research aims to conduct an in-depth analysis of the administrative process for container Delivery Order (DO) handling implemented at Batu Ampar Port, Batam. The primary focus is to identify the procedural stages and evaluate the obstacles encountered during the DO issuance process. The Delivery Order is a crucial import document that serves as a transit permit, enabling service users to retrieve imported goods from the port area. The research methodology employs field research (field research) supported by a literature review (library research), allowing for the practical and thorough collection of operational data. The findings indicate that the administrative DO handling workflow commences with the receipt of documents from the shipping company representatives or service users, followed by the segregation of documents based on the company, recording the number of DOs, and culminates in the printing and validation of Form 2B, which serves as the official proof of cargo collection. This entire process demands close coordination among work units, particularly the administration and container depot sections. The study concludes that the effectiveness of DO management significantly impacts the smooth distribution of imported goods from the port. Common constraints frequently encountered include data inconsistency between the Bill of Lading and the received DO, as well as limitations in facilities and human resources within the administrative process. Recommended solutions include increasing supervision and refining the communication system between the applicant and the officials to ensure that the DO issuance process proceeds smoothly, promptly, and in compliance with established procedures.  

In addition to being programmatically successful in lowering TFR and slowing population growth rates, the Long-Term Contraceptive technique (MKJP) is an affordable technique of preventing conception. This study's objective was to examine variables associated with long-term contraceptive (MKJP) selection at the Motoboi Kecil Community Health Center. The study design is cross-sectional and the research methodology is quantitative. The investigation was carried out in the workspace of the Motoboi Kecil Community Health Center. 300 women of reproductive age made up the study's population, and a straightforward random selection procedure was used to choose 45 participants. A questionnaire was used to gather the data, which were then subjected to univariate and bivariate analysis using the Chi-Square statistical test. Age and MKJP choice did not correlate, according to the data (p-value = 0.09 > 0.05). The choice of MKJP was correlated with education (p-value = 0.003 < 0.05). The choice of MKJP was correlated with occupation (p-value = 0.003 < 0.05). The choice of MKJP and the husband's support are related, with a p value of 0.004 < 0.05. Parity and MKJP selection are related, with a p value of 0.003 < 0.05. Knowledge and MKJP selection are related, with a p-value of 0.003 < 0.05.

This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited

Eclecticism in the Compilation of Islamic Law (KHI) is evident through the incorporation of various opinions from different schools of Islamic jurisprudence, including the Shafi‘i school as the dominant madhhab in Indonesia, as well as the Hanafi, Maliki, and Hanbali schools, alongside several modern approaches. This method reflects an effort to reconstruct Islamic law so that it aligns with social needs and the national legal system. This study employs a library research method. The primary sources consist of the official text of the KHI, classical fiqh works from the four major schools (Hanafi, Maliki, Shafi‘i, and Hanbali), and contemporary literature on Islamic family law in Indonesia. The analytical techniques used include document study, article content analysis, and tracing the compatibility of madhhab opinions with the norms adopted in the KHI, supplemented by a sociological approach to assess the implications of its implementation in practice. The findings indicate that the application of eclecticism in Book I of the KHI is grounded in (a) social plurality; (b) the sustainability of the national legal system; (c) the values of justice; and (d) legal adaptability. The procedural steps of madhhab-based eclecticism in the KHI involve: (a) identifying issues of Islamic law to be compiled, (b) examining textual evidences and madhhab opinions, (c) selecting the most beneficial view (maslahah), (d) harmonizing it with the national legal system, and (e) conducting academic validation and social feasibility testing.