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This study aims to examine the role of internal auditors in financial reporting quality. Financial reporting is an important aspect considered in decision-making processes. The role of internal audit is highlighted as having a significant impact on improving the quality of financial reports. The method applied in this research is qualitative descriptive method using literature review. Based on the analysis results of this study, it is shown that internal audit plays a role in the quality of financial reporting in companies.

Competence of writing scientific articles is a requirement for teachers to apply for promotion. Lack of time to write scientific papers and the inability to express ideas in writing are obstacles for teachers in writing scientific papers. For those reasons, the program delivered by Community service of Dian Nuswantoro universe encourages and motivates teachers of the Dewantara teachers’ working group in Blora district, to produce articles in scientific journals. This activity aims to increase the professional competence of teachers who are members of the Dewantara teachers’ working group in Blora district by training in writing scientific articles in Indonesian. Training is carried out through four stages, namely the preparation stage, implementation stage, monitoring and evaluation stage, and service results reporting stage. The results show that during the training the participants showed high enthusiasm in writing scientific articles. The limited training time means further participant discussions and consultations can be carried out online or via e-mail.

This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.

SAK EMKM is expected to assist entities in transitioning from cash-based financial reporting to accrual-based financial reporting. The issuance of SAK EMKM is expected to serve as one of the drivers of financial literacy for MSMEs in Indonesia, thus widening their access to financing from the banking industry. Financial statements are records of financial information of a company during an accounting period that explain a company's performance. The purpose of financial statements according to PSAK 1 (Revised 2009) is to provide information about the financial position, financial performance, and cash flows of an entity to assist most users of the financial statements in making economic decisions. SAK-EMKM contains simpler accounting regulations than SAK-ETAP because MSMEs conduct transactions with calculations and measurements that purely use historical costs. The type of research method used is descriptive qualitative method. Describing the current financial condition of MSME players. As well as conducting a simple financial statement preparation analysis for MSME players. This study produces financial statements for Pentol Kabul MSMEs that comply with SAK-EMKM standards, including balance sheets, income statements, and notes to the financial statements.

Companies such as financial institutions in carrying out operational activities always want to obtain high profits such as profit engineering. Earnings engineering is one of the contemporary issues in finance, especially in Indonesia. In several reports in a large company there are 77% of senior managers involved in unethical behavior by carrying out scandals that are motivated by earnings management. This is problematic for the development of accounting, especially sharia accounting. Study aims to analyze the implementation of Islamic earnings management in Islamic accounting. In this study teh method use is the literatur review by collecting secondary data from various related journal. The results show that there are still earnings engineering practices in companies and financial institutions in Indonesia. For this reason, sharia principles really need to be emphasized in order to improve the quality of sharia accounting that is completely free from fraudulent practices. One of the appropriate efforts is to apply sharia accounting in conducting profit-sharing financing, proper and effective monitoring must be carried out with adequate supervision and reporting, so that companies such as Islamic banks or companies can avoid earning management and profit engineering. Financial institutions that apply sharia accounting principles are required to implement Islamic earnings management as a profit management practice in accordance with Islamic religious rules and ethics.

Introduction: Autism Spectrum Disorder (ASD) presents significant challenges in emotional regulation, often leading to behavioral difficulties such as anger outbursts, tantrums, and depression, particularly in early childhood development. Recognizing the need for effective interventions. Objective: To explore management interventions to improve emotion regulation for children with ASD. Methods: We conducted a review of interventions to improve emotion regulation for children with ASD. The search process uses appropriate populations, concepts, and contexts. The search was carried out through the PubMed, Science direct, ProQuest, and SAGE Journal databases published between 2011 - 2021. The selection process was carried out using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method. Critical assessment using The Joanna Briggs Institute checklist. Results: Of 4,157 articles, 7 articles were selected for this review. Several interventions to improve emotional regulation that can be used include Cognitive behavior therapy (CBT), Physical Activity, Stress and Anger Management Program (STAMP), and Stress and Anger Management Program (STAMP). In general, this intervention can be used to improve emotional regulation in children with ASD aged 4-17 years. Conclusion: All interventions can be used to improve emotional regulation in children with ASD

A website-based application system that is one of the Internet media that is often used to do various things by providing services ease, speed especially in the recording process. The Polytechnic of Navigation Sciences (PIP) Semarang, previously still used manual methods in the process of guiding the Final Tasks (scripts) of its tarun. Given the current advances in information technology, the manual can be improved to anticipate problems in the guidance process, for example, the missing or missing guidance records can be minimized by using an application system. For this, it is necessary to build an e-logbook application system that can input data from a manual system to a website-based application system aimed at managing data and storing data as well as building a system which can facilitate the performance of the lecturer and the study program performance at the Polytechnic of Shipping Science (PIP) Semarang. The objective of this research is to develop a website based application system such as e-logbook to make the process of recording the final guidance activities of the cadets easier. This research uses the type of qualitative data with data collection in the form of interviews with tutoring lecturers and cadets in PIP Semarang, observation and literature studies. The utilities used in the development of this system are PHP and MySQL. The research resulted in an e-logbook system that is easily accessible to various stakeholders in the Semarang Polytechnic of Shipping Sciences (PIP) environment that includes structured recording, storage, and reporting.

This research investigates the prevalent challenges and identifies strategic approaches for effective resource utilization in secondary schools. Through a mixed-methods study involving quantitative analysis and qualitative interviews, the research highlights significant problems such as budget constraints, outdated educational materials, and disparities in resource distribution between urban and rural schools. The study reveals that 75% of surveyed schools encounter difficulties in resource allocation, with urban schools having better access to technology and trained personnel compared to their rural counterparts. Qualitative findings underscore the importance of several strategies to optimize resource usage. Needs-based allocation is identified as a critical approach, with schools that tailor resources to specific needs reporting improvements in student engagement and achievement. The integration of technology, combined with comprehensive teacher training on digital tools, is pivotal in enhancing learning experiences. Moreover, collaboration with the community and local businesses emerges as a valuable source of additional resources and real-world learning opportunities. The establishment of resource-sharing networks among schools is also noted as an effective measure to mitigate the impact of budget constraints and promote a more equitable distribution of materials and expertise. This study contributes to the discourse on educational equity and efficiency, offering actionable insights for policymakers, educators, and administrators. By emphasizing the need for localized solutions, technological equity, and community engagement, the research points towards a more equitable and efficient educational landscape. Future research directions include exploring the longitudinal impacts of these strategies on educational outcomes and the role of policy reforms in supporting resource optimization efforts.    

Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan media-media pembelajaran anak tunarungu. Penelitian ini menggunakan pendekatan kualitatif dengan metode Systematic Literature Review  dengan diperkuat dengan model PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses). Setelah melalui beberapa langkah proses penelitian, akhirnya dipilih 19 referensi literatur yang relevan. Studi sebelumnya menunjukkan bahwa video BISINDO efektif dalam memberikan representasi visual yang jelas tentang bahasa isyarat, memfasilitasi pemahaman kosakata dan struktur kalimat, serta memberikan fleksibilitas dalam pembelajaran. Dengan demikian, media pembelajaran video efektif dalam meningkatkan pengetahuan anak tunarungu mengenai Bahasa Indonesia.

Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.  

Language skills are an important aspect that needs to be considered in children's development because they play a role in their social interaction skills. In general, children usually develop language skills naturally. However, this process may take place differently in children with autism due to disorders in their nervous system. Previous research has revealed variations in the development of autistic children's language skills and the efforts that can be made to help improve their language skills. Therefore, this study aimed to determine the language development of children with autism and analyse the efforts that have been made to improve their language skills through a systematic review. The search method used four electronic databases, namely Sinta, Semantic Scholar, Crossref, and Google Scholar, following the PRISMA Protocol (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) for the 2019-2024 publication period. From a total of 54 articles identified, 15 articles met the inclusion and exclusion criteria. The results showed that autistic children tend to experience barriers in language development, especially in the early stages of development. These barriers vary between children. Therefore, positive support from the environment, implementation of practical strategies, and various therapies are needed to achieve optimal language skills in autistic children. It is hoped that this study can provide valuable input for developing more effective and targeted interventions.

The aim of this research is to find out whether there is an influence of Minimum Service Standards (in the fields of Education, Health and Infrastructure) on community welfare and economic growth in Central Kalimantan Province and whether welfare influences Community Economic Growth in Central Kalimantan? The data used is data originating from the relevant agencies, namely the Central Kalimantan Central Statistics Agency (BPS), and the SPM Minimum Service Standards Reporting of the Directorate General of Domestic Development. The analysis method used is path analysis. The research results prove that minimum service standards in the fields of education, health and infrastructure do not have a significant effect on increasing the welfare of the HDI community, and have no effect on increasing economic growth in Central Kalimantan.

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.

The purpose of this research is to find out how the regulations regarding tax amnesty in Indonesia are based on Law no. 11 of 2016 concerning Tax Forgiveness and to find out how to implement Tax Forgiveness in Indonesia so that it meets the Principles of Justice. The research method used is normative legal research. The research results obtained regarding the fulfillment of the principles of justice in the implementation of tax amnesty in Indonesia based on Law no. 11 of 2016 concerning Tax Amnesty, namely that it has fulfilled the principle of justice, seen from the number of tax payments received and the number of taxpayers who comply to report their taxes. The increase in taxpayers who comply through the implementation of tax amnesty will also increase taxpayers reporting and correcting notification letters regarding their assets as well as taxpayer awareness of tax amnesty which has an important role in increasing taxpayer compliance.

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.

The existence of the Manpower and Transmigration Office in Central Java Province as an implementing element of government duties in the employment and transmigration sector certainly does not always run smoothly. One of the main issues that may be faced by the Manpower and Transmigration Office is the existence of a high administrative burden. The research method used is an empirical juridical approach using a combination of primary data and secondary data. Primary data is obtained through interviews and face-to-face meetings with resource persons relevant to the research context, while secondary data is obtained through document analysis of literature, policies, and related documents. The analytical approach used in this research is qualitative analysis, which allows for understanding and detailing qualitative aspects based on the issues studied. This study found that the administrative burden in the Central Java Provincial Manpower and Transmigration Office can include various things, such as the preparation of technical policies in the field of employment, community empowerment and transmigration, the implementation of government affairs and public services in the field of employment, guidance and implementation of tasks in the field of employment, and reporting the results of the implementation of main tasks and functions. And to deal with this burden most government programs, especially those managed by the Central Java Provincial Manpower and Transmigration Office, use online platforms and electronic media to process various aspects of employment. This effort helps in processing community reports more easily, quickly, and efficiently, so as to increase the effectiveness of the performance of Central Java Provincial Disnakertrans employees.   Keywords : Administrative burden, Manpower and Transmigration Office, Central Java Provincial

This study explores the role of contact investigation (CI) in detecting suspected tuberculosis (TB) cases in Babussalam District, Southeast Aceh Regency, in 2023. The focus is on empowering health cadres through simulation, practice, and mentoring in TB case investigation. A total of 20 health cadres were trained to conduct the investigation, resulting in tracing of 5 index cases, 57 households, and 217 individuals. Activities included case assessment, home visits, TB screening, education, mentoring, monitoring, and reporting. Recommendations encompass the application of knowledge and skills acquired by health cadres in TB management, while maintaining close coordination with local health centers and government authorities.

This research is entitled "Design and Build a Kaizen Information Management System in the HR Division of PT. XYZ Bekasi". The purpose of this research is to find out how the Kaizen Information Management System in the HR Division and the obstacles faced, as well as provide solutions to problems or obstacles in the system. From the results of the observations made, it can be concluded that the management of Kaizen data at PT. XYZ still uses the manual system. Of course, this causes several problems such as: Staff or Operators need a lot of time to approve the Kaizen form, difficulty reading the writing written on the form, and the form storage method is not neat and structured so that it is difficult in terms of management and reporting of the ongoing Kaizen program. The research methods used are Library Research and Field Research. There are three Actors/Users in this system, namely Staff/Operator, Manager and HR. Staff/Operator can only access the form management page, Managers can access to approve the form page, while HR can access all form management pages, make approvals, manage the theme of managing departments, manage accounts, manage reports and manage consultation schedules. The programming language used to create the Kaizen management system is PHP version 7 with the CodeIgniter framework with MySQL version 8. With the existence of the Kaizen Management Information System in the HR Division, it is hoped that it can simplify and accelerate the Kaizen management process.

Biofilms are surface-adhering communities of microorganisms that produce extracellular polymeric substances (EPS) and can grow on any surface, including metal, plastic, glass, soil particles, stainless steel, wood, and biotic surface. biofilm infections lead to different disorders, for instance, diabetes mellitus, dental caries, medical implants and wound infections that significantly affect the quality of life, cancer development, and subsequently, increase the global morbidity rate.This study aims to summarize the recent evidence supporting the potentional of probiotic and natural ingridient as antibiofilm and antibacterial using a PRISMA-oriented (Preferred Reporting Items for Systematic reviews and Meta-analyses) statement. This review found significant aspects exemplified by the properties of probiotics and natural ingridients related to as antibiofilm and antibacterial for further indepth studies to make it into pilot scales.

The development of the automotive industry continues to grow rapidly and has modifications. The Alva One company is famous for producing electric motorbikes with one of the launches of its newest electric motorbike called Alva One XP. The popularity of Alva One brand products has encouraged the implementation of product monitoring or brand monitoring from news reports via the website. This research aims to see the level of positive sentiment, mentions and reach of the most influential websites. The research method was carried out by quantitative descriptive analysis and using a positivsm approach. Data collection is assisted by Brand24 application tools which focus on news website media. The research results illustrate the extent of positive sentiment received, the number of mentions and reach of the websites that have the most influence on reporting on the Alva One brand.