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In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.    

Bureaucratic reform is a crucial agenda in improving the performance of regional government. This research aims to analyze the synergy of coaching and supervision as the key to the success of the Purwakarta Regency government in the context of bureaucratic reform, with a focus on performance evaluation by the Regional Inspectorate. The research method uses a descriptive qualitative approach, including literature study and analysis of the Purwakarta Regency Regional Inspectorate Bureaucratic Reform Road Map document. Data were analyzed using thematic analysis techniques, focusing on eight areas of change in bureaucratic reform. The research results show that the Regional Inspectorate has implemented innovative programs within the reform framework, but faces challenges such as resistance to change and limited resources. The synergy between the coaching and supervision functions has been proven to contribute positively to improving governance and public services. In conclusion, the continuity of implementation of the road map and the role of the Inspectorate as a catalyst for change are very important for the success of reform. This research contributes to understanding the dynamics of bureaucratic reform at the district level and highlights the importance of strengthening the capacity of Regional Inspectorates in driving systemic change.    

Hair is an important aspect of a person's appearance. Hair in the elderly experiences a decline in quality which is often characterized by thinning, brittleness and loss. Vitamin D plays an important role in this condition because it affects the growth cycle of hair follicles. A deficiency can cause hair to become brittle and fall out easily. In this community service activity, education is provided to explain the importance of vitamin D and how to get it through a healthy diet and lifestyle. Screening using a hair analyzer shows problems with hair loss and low hair density as well as lots of dead skin cells. Effective education and nutritional interventions, including vitamin D supplementation, are essential to improve hair health and ultimately the quality of life of elderly. Treating vitamin D deficiency, including hair and scalp care, must be an integral part of the elderly's health program.   Keywords: education, hair health, elderly, community service, vitamin D  

Employees experiencing work-related Stress tend to exhibit lower job performance due to difficulties in focusing and insufficient energy to complete tasks. This study aims to understand the influence of work-related Stress and workload on job performance at PT. Cicurug Anugrah Raharja. The research employs a quantitative approach with a survey method. The population consists of all employees at PT. Cicurug Anugrah Raharja, with a sample size of 20 individuals selected randomly using purposive sampling technique. Data analysis was conducted using linear regression. The results indicate a significant positive correlation between work-related Stress and workload (r = 0.446, p = 0.049). However, there was insufficient evidence to support a significant influence of work-related Stress or workload on job performance in this sample. In conclusion, while there is a relationship between work-related Stress and workload with job performance, other factors may also play a role in influencing employee performance at PT. Cicurug Anugrah Raharja.

Human resources as a resource in a company have a strategic role compared to other resources. Humans play a very important role in the development of a company. If a company has higher quality human resources than its competitors, then its performance will definitely increase. Human resource and competency planning in a company plays an important role in improving human resources, especially in terms of employee performance, employee performance to help achieve company goals. In this case, employee performance is a result that can be achieved by an individual or group of people in a company organization according to quantitative or qualitative aspects, considering employee compensation. Apart from that, a mismatch between an employee's competency (the employee's educational background and skills) and their job can also make the employee uncomfortable with what they are doing. This of course greatly affects the level of work productivity in the company. Competencies can clarify work standards and expectations that the company wants to achieve and can make it easier for companies to align work behavior with organizational values. Apart from that, HR planning as an activity is a process of how to meet current and future workforce needs for an organization. In meeting current workforce needs, the HR planning process means efforts to fill/cover workforce shortages both in quantity and quality. HR planning emphasizes forecasting efforts regarding workforce availability based on needs in accordance with future business plans.

Administration plays an important role in the success of a school, of course this must be supported by how the application of administrative functions is orderly and organized. This study aims to determine how the application of administrative functions in the Integrated School of Muhamadiyah 36 Medan. This research was conducted with a qualitative method in the form of a survey. The source of data to be obtained comes from the results of interviews and observations of teachers and administrative staff. The results of the research obtained state that Muhamdiyah 36 Medan Integrated Elementary School is an orderly and organized educational institution in accordance with the role of administrative functions to be achieved.

This research aims to examine the strategy of developing the character of love for the country among students through education, using the literature study method. Education is a major factor in building a strong and competitive nation amidst the challenges of the fourth industrial revolution and globalization. The development of the character of patriotism is essential to prepare young people who are committed to national values and have the spirit of nationalism. This literature review explores the concept of patriotism, the role of teachers, and effective learning strategies in the school environment. The results of the analysis show that the development of the character of patriotism can be realized through various holistic educational activities, such as intracurricular, co-curricular, and extracurricular. The active role of teachers in instilling national values and involving students in local cultural activities is also very significant. A supportive school culture and extracurricular activities such as scouting also play an important role in fostering a sense of love for the country. The study concludes that a comprehensive strategy involving all relevant parties, including the government, schools and parents, is needed to overcome challenges and strengthen the character of patriotism in the digital era.

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.    

Management Information System (MIS) is an important tool for companies to manage information and support business processes. However, there are still many companies that have not utilized SIM optimally to improve customer service. This research uses a qualitative case study method to collect data. This research examines the role of Management Information Systems (MIS) in improving customer service quality, building customer loyalty, and achieving competitive advantage in the digital era. The findings show that SIM plays an important role in improving the five dimensions of customer service quality, namely reliability, responsiveness, assurance, empathy, and form. SIM is also proven to help build customer loyalty through increased satisfaction, trust, and commitment. In addition, SIM can help companies achieve a competitive advantage by increasing customer retention, attracting new customers, and improving the company's image.      

This article examines the role of customary norms and values ​​in everyday life in society. Customary norms and values ​​are an integral part of culture that shape the identity and character of a community. The research results show that customary norms and values ​​function as behavioral guidelines, maintain social harmony, and strengthen solidarity between community members. Apart from that, customs also play a role in ritual ceremonies and various social activities that reflect togetherness and mutual cooperation. Although modernization and globalization pose challenges to the preservation of traditional customs, many communities are trying to maintain and adapt these values ​​in the contemporary context. This article emphasizes the importance of understanding and respecting traditional norms and values ​​to maintain the sustainability of local culture amidst the changing times.

Information system audits have an important role in ensuring the quality of customer service at BPJS Ketenagakerjaan. This study aims to analyze the effect of information system audits on customer service at BPJS Ketenagakerjaan, with a case study focus on the Binjai branch office. The background of this research is the important role of information systems in supporting BPJS Ketenagakerjaan operations and services. Along with technological developments, the reliability, security and efficiency of information systems are crucial in maintaining the quality of service to customers. Therefore, an information system audit is needed to ensure that the system runs according to predetermined standards and is able to provide the best service.

Dede Sobayar. 182100092. 2021. Application of Arabic Language Lessons in the Habit of Reading the Qur'an As Muslims, we are required to always read and study the Qur'an in accordance with the decision issued by the Minister of Religion of the Republic of Indonesia, which requires every Muslim to continue to improve their abilities and interest in reading the Koran. To achieve this goal, many Al-Qur'an study institutions have created various methods, one of which is by linking Arabic language lessons to the habit of reading the Al-Qur'an. Learning Arabic is one application in getting used to reading the Koran. By getting into the habit of reading the Qur'an through Arabic lessons, interest in reading and the ability to improve reading of the Qur'an, such as tajwid, makharijul letters, and others, will increase. The aim of this research is to get an overview of the application of Arabic language lessons in the habit of reading the Al-Qur'an. The research method used is descriptive, which can explain the topic to be studied. The results of this study show that Arabic plays an important role in reading the Koran. The background to this research is that there are still many children who lack focus and lack enthusiasm in implementing the Al-Qur'an reading habit program, and do not pay enough attention to and implement habituation programs both at school and at home. Therefore, the application of Arabic language lessons in the habit of reading the Al-Qur'an is able to increase students' reading interest, skills and fluency in reading the Al-Qur'an, both at school, home and in everyday life.

Surabaya as the second-largest city in Indonesia, faces serious challenges in waste management with daily waste generation reaching 1,800.05 tons in 2023, exceeding the capacity of Benowo landfill of 1,400 tons per day. Responding to this excess of 300 tons of daily waste, the Environmental Agency (DLH) of Surabaya City initiated the Zero Waste Village program. This program aims to increase public awareness about environmental cleanliness and waste management, implemented through collaboration between DLH and students from UPN Veteran East Java. The methods used include waste banks, composters, takakura, and processing into ecoenzymes. The program stages include sampling determination, initial waste weighing, intensive socialization, and final weighing. The results are encouraging, with a significant reduction in waste generation to an average of 0.19 kg per day per person after socialization. This success demonstrates the program's effectiveness in changing community behavior and reducing waste volume, providing hope for more sustainable waste management in Surabaya and reducing the excessive burden on the Benowo landfill.

Medical tourism is a new form of tourism and medical services by getting health services according to expectations to a certain area. In an effort to develop the health system and competition as well as the impact of health globalization, it is possible that medical tourism will lead to intense competition between hospitals in providing quality services and superior service products provided by these hospitals in attracting patients to come for treatment. Assessing the potential for the development of medical tourism in Indonesia and analyzing government regulations on the development of a medical tourism strategy in Indonesia. The method used is normative juridical, or legal research conducted by examining legal literature as primary material. Some things that must be considered in developing hospitals in Indonesia that have the potential to develop medical tourism services are tariffs, service quality, hospital accreditation, marketing, access to treatment from the aspect of transportation, availability of health workers and types of treatment. The central government, the ministry of health and local governments as policy or regulatory makers in terms of medical tourism in Indonesia play an important role. There needs to be regulations or policies that regulate matters related to medical tourism so that it is not just a discourse.    

Tax is an important source of income for the state because it plays a major role in the development of the country. However, taxes that must be paid through tax evasion violations must still be reduced. Indonesians are very social, so that increasing tax evasion is considered normal, especially for matters relating to personal taxes. This study investigates how religiosity, love of money, and fairness of the tax system impact tax evasion. This study uses a Structural Literature Review (SLR) to systematically analyze a number of articles published from 2018 to 2024. The literature is categorized based on relevant concepts and then grouped as incongruent themes to discuss additional issues about the influence of religiosity, love of money, and fairness of the tax system on tax evasion. The results and discussion show that Religiosity, Love of Money, and Fairness of the Tax System have a significant effect on tax evasion.

One of the most important management tools is resources. All levels of management should realize the importance of human resources. No matter how sophisticated technology is today, the human factor still plays an important role in the success of an organization. It can even be said that management is essentially human resource management. Human resources are employees, employees, workers or people who work. This research uses a qualitative descriptive approach associated with a literature review study. Qualitative research methods are methods or research to investigate and understand a key indicator. The data collected in this study were analyzed using research articles published in reputable national and international journals, books, magazines, and conferences. For the initial preparation of this article, a research method was selected that serves as a starting point for researchers interested in the topic. The results of this study The importance of human resource planning is measured by the department's operations which cannot be separated from the need to obtain quality human resources so that with better and more precise human resource planning, the right people can be appointed to the right positions and more easily identified. The combination of human resource planning and strategic planning is one of the innovations that many business people and industry experts are doing to improve the quality of human resources.

This study discusses the structural transformation of the industrial sector in Indonesia, which has undergone significant changes in the past two decades. This transformation is characterized by a decline in employment in primary sectors such as agriculture, and an increase in secondary and tertiary sectors, such as manufacturing and trade. This study aims to analyze the impact of structural transformation in industry on employment, the influence of structural transformation in industry, and the role of government in industrial transformation. The research method involves secondary data analysis from various sources and case studies. The results show that government intervention, improvement of labor skills, collaboration between sectors, and strict environmental protection are the keys to successful sustainable industrial transformation. The implications of this research lead to more integrated and sustainable policy recommendations to support optimal structural transformation.

As company organizations develop, the need for training both functionally and technically is very necessary, apart from filling positions but also in order to meet the demands of work and service needs to the community. The problem is, how human resources (employees) are able to meet the expectations that have been set based on the vision and mission of an institution, organization or company, from this problem it seems that there needs to be a balance between company orientation. which will be directed at the performance that must be expressed by employees in realizing optimal organizational development. In this article, the research used is qualitative descriptive research, so it uses phenomena in which there are interview points. The phenomenon used as a reference is development, education and training as well as employee performance skills. This phenomenon is then used as a reference to determine the efforts made by institutions, organizations and companies to improve employee human resource capabilities. Based on the results of interviews that have been conducted, it can be seen that in improving the quality of human resources, the role of education and training is very necessary, especially after trainees have attended training, because to know employee development, continuous evaluation is needed to monitor progress. Education and training are very necessary in order to improve the abilities, professionalism and discipline of employees which are then used as the driving force for achieving the company's vision and mission.

Supervision services are provided to schools for the purpose of improving curriculum, learning, and instruction. As a logical consequence of this activity, schools must always be ready to be supervised because the purpose of supervision is clear. Educational problems are easily resolved if schools and principals understand the role and function of supervision. The aim of this research is to find out how effective the principal's supervision is in increasing the professionalism of social science teachers at SMP Negeri 16 Seluma. This research uses qualitative methods, and the respondents consist of school principals, social studies teachers and students. Observation, documentation, and interviews are data collection methods. The results of this research are as follows: 1) The ability of the principal to supervise social studies teachers at SMP Negeri 16 Seluma Regency. The principal must form a supervision team to start the supervision program; working with teachers to improve their competence as teachers; using direct and indirect approaches; and implementing methods, including meetings between principals and teachers. The school principal's professionalism supervision activities to increase the professionalism of social science teachers at SMP Negeri 16 Seluma were quite effective, with an average score of 3.83 and the professionalism of social studies teachers with an average score of 3.31.

This paper examined the role of social media on mental health amidst the acceleration of digital transformation. The increasing engagement of young people in social media platforms has raised major concerns regarding its impact on psychological well-being. This study investigates that there is a strong correspondence of social media consumption and the emergence of mental health issues such as depression and anxiety and social isolation among adolescents. Data shows a significant increase in screen/mobile time among Indonesian adolescents, with average daily use exceeding global recommendations and correlating with high incidence of mental health disorders. This study utilized a comprehensive review of the existing literature, as well as engaging multiple academic sources to assess the cumulative impact of the digital Effect. Key findings suggest that excessive interaction with digital platforms potentially increases risk of cyberbullying, body image problems, depression, anxiety, self-harm, suicidal tendencies and substance consumption. Another finding, that exposure to sexual content or pornographic sites on the internet, is a predictor of increased sexual activity and premarital sex. This is an important concern, highlighting the adverse impact of prolonged digital effects on adolescents' mental resilience and life satisfaction. This research underscores the urgent need for strategic interventions and policy frameworks to mitigate the negative effects of social media on mental health holistically.