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Ikat weaving is one of the typical cultural heritage of East Nusa Tenggara, especially the Sikka area in Maumere. This traditional fabric is made through a process of weaving manually by the local community, making it unique and has high artistic value. Even though it is in the modern era, the appeal of ikat woven fabrics remains strong and has not been displaced by the development of the times. The production of this fabric is still actively ongoing and has become a symbol of regional cultural identity that is full of philosophical and aesthetic meaning. This study aims to analyze the influence of price on the purchase decision of Sikka ikat woven fabric by consumers. The research was carried out at the Alok Maumere Market in 2021 with a sample of 96 respondents, who were selected using random sampling techniques. The research method used is quantitative descriptive, with validity, reliability, normality, linearity, and heteroscedasticity testing. The result of the simple linear regression analysis shows an equation: purchase result = 17.140 + 0.603 price. The value of t is calculated (7.993) > t of the table (1.985), so that H₀ is subtracted and H₁ is accepted. This means that price has a significant effect on purchasing decisions. The coefficient of determination (R² = 0.398) shows that price explains 39.8% of the variation in the purchase decision. Thus, it can be concluded that price has a positive influence on consumers' decisions in buying Sikka ikat woven fabrics. This means that the more the price is in line with consumer expectations, the higher the buying interest in this traditional product. This research provides important input for MSME actors and local artisans to be more careful in determining competitive prices while still reflecting the quality and cultural value of the product.

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.

Internet of Things (IoT)-based digital transformation has become a major catalyst in improving the efficiency of operational systems in various sectors, including the modern retail industry. One of the common logistics problems found in supermarket environments is the accumulation of unorganized shopping trolleys, which can hinder service flow and increase staff workload. This study presents a design of an IoT-based autonomous smart trolley system and automatic navigation to address these problems in a structured manner. The system design utilizes the integration of ESP32 and Arduino UNO microcontrollers, ultrasonic sensors for distance detection, line sensors for automatic path navigation, and Raspberry Pi modules for visual image processing in location tracking. The system is designed to be able to independently reposition the trolley to a predetermined parking station. Conceptual analysis shows that this system has significant potential in reducing operational costs, increasing labor efficiency, and strengthening customer service automation. Initial evaluation of technical and economic feasibility aspects strengthens the opportunity for widespread system implementation in the future. This design is the first step in developing a smart retail solution based on adaptive technology that is in line with the principles of Society 5.0. Furthermore, the development of this smart trolley system also considers user safety and comfort through additional features such as anti-collision sensors, an early warning system in the event of technical problems, and a manual control option as an alternative in emergency situations. The integration of Internet of Things-based technology also enables real-time monitoring and management systems through a web-based dashboard or mobile application, which can be accessed by supermarket management for operational analysis. Thus, this system not only addresses internal logistics needs but also contributes to improving the overall customer experience.

Employee shift scheduling in the hospitality industry remains a critical yet complex task due to fluctuating operational demands, fairness requirements, and labour regulations. Many hotels still rely on manual scheduling methods, which are time-consuming and prone to biases, particularly in ensuring fair workload distribution across employees. Despite numerous studies on workforce scheduling, limited attention has been given to integer linear programming (ILP) models that address gender-based restrictions and operational fairness simultaneously in real-world hotel contexts, especially in developing regions such as Central Java. This study proposes an Integer Linear Programming (ILP) model to generate optimal shift schedules for hotel staff over a 31-day planning horizon. The model incorporates operational constraints, including one shift per day, gender-based restrictions (which prevent female staff from working night shifts), availability, minimum staffing levels, and fairness in workload distribution. Key parameters and binary decision variables were defined to ensure compliance with the hotel's specific requirements. Empirical data were collected from a hotel in Central Java involving 20 employees, and the model was implemented using Python with a Gurobi solver. The ILP model successfully generated optimal schedules in under 10 seconds, significantly outperforming the manual method, which required over 4 hours. While the manual schedule resulted in an imbalance where some employees worked over 27 days and others only 22, the ILP approach enforced a strict maximum of 26 working days for all staff. Furthermore, the fairness index (FI) improved from 19.2% in the manual method to 0% in the ILP-generated schedule, indicating complete equity in workload allocation. The proposed ILP model demonstrates its effectiveness in improving scheduling fairness, operational efficiency, and compliance with labour policies. This work not only addresses a critical research gap in hospitality scheduling practices in Indonesia but also offers a replicable framework for other labour-intensive service sectors. Future research may explore multi-objective extensions incorporating employee preferences, satisfaction, and dynamic demand fluctuations.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

Integral equations are essential tools in applied mathematics, with wide-ranging applications in fields such as physics, engineering, and finance. However, solving these equations presents significant challenges, particularly when dealing with complex, high-dimensional, or singular problems. Traditional methods, such as manual analytical techniques or direct numerical approaches, often struggle with computational efficiency, especially for large-scale systems, and may not be suitable for handling ill-conditioned problems. This study aims to develop an efficient numerical method for solving integral equations by combining adaptive quadrature techniques with Python-based iterative solvers. The adaptive quadrature method adjusts the step size dynamically based on error estimates, ensuring high accuracy even in the presence of singularities or near-singularities, which are common in many real-world problems. The iterative solver, based on Krylov subspace methods, enhances computational efficiency by reducing memory usage and improving the convergence speed of the solution. By using these techniques together, the proposed method significantly improves the computational time required to solve large-scale and complex systems of integral equations, while maintaining satisfactory accuracy. The results demonstrate that the adaptive quadrature technique, when combined with the Python-based iterative solver, offers a substantial advantage in both speed and precision compared to traditional methods. The proposed method is especially effective in handling complex, high-dimensional systems and ill-conditioned problems, making it a powerful tool for applied mathematics, physics, and engineering applications. In conclusion, this study presents a robust and efficient approach for solving integral equations, with potential for future research in solving non-linear and multi-dimensional integral equations.

This study aims to examine the influence of independent variables—Social Media, Pricing, and Promotion—on the dependent variable, Repurchase Decision, at Kedai Kopi Bersahaja. A quantitative research method was employed, utilizing multiple linear regression analysis with the assistance of SPSS 25 software. The population of the study consisted of 226 consumers, and a sample of 107 respondents was selected using incidental sampling techniques. Data were collected through questionnaires distributed to visitors who had made at least one purchase at the coffee shop. The results of the analysis indicate that each independent variable—Social Media, Pricing, and Promotion—has a positive and statistically significant partial influence on the Repurchase Decision. Additionally, the variables collectively demonstrate a strong simultaneous influence, suggesting that an integrated marketing approach is crucial for fostering customer retention and encouraging repeat purchases. Among the three, Social Media showed the most dominant influence, emphasizing the growing role of digital presence and online engagement in shaping consumer preferences and purchasing patterns. Based on these findings, it is recommended that Kedai Kopi Bersahaja maximize the use of social media platforms such as Instagram, TikTok, and Facebook by creating engaging, relevant, and interactive content that resonates with the target audience. Content strategies may include customer testimonials, behind-the-scenes videos, product highlights, and limited-time offers. Pricing should be evaluated periodically to remain affordable yet profitable, considering both market competition and perceived customer value. Meanwhile, promotion efforts can be diversified through the use of loyalty programs, bundle offers, student discounts, and digital coupons. The synergy between these three marketing factors—if consistently and strategically applied—is expected to enhance customer loyalty, strengthen brand image, and significantly increase the likelihood of repurchase decisions. These efforts are essential for building sustainable business growth in the competitive food and beverage industry.

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

Airports serve as a central hub for air transportation, requiring precise coordination and operations, including ground handling services. One key element is the Ground Support Equipment (GSE) personnel, who are responsible for aircraft support equipment. They must adhere to Standard Operating Procedures (SOPs) to ensure performance meets safety and efficiency standards. However, challenges such as timeliness, procedural discrepancies, and inconsistencies in SOP implementation remain. This study used a quantitative approach with correlational analysis and simple linear regression. The sample consisted of 30 GSE personnel selected through total sampling, and data were collected through a questionnaire that had been tested for validity and reliability. This method aimed to identify the effect of SOP compliance. The results showed that SOP compliance had a positive and significant impact on GSE officer performance at Sam Ratulangi Airport in Manado. The regression coefficient of 0.632 indicates a positive relationship, with a significance value of 0.002 indicating statistical significance. The coefficient of determination (R Square) value of 0.241 indicates that 24.1% of the variation in officer performance can be explained by compliance with SOPs, which indicates that increased compliance contributes positively to their performance.

The effectiveness of accounting information systems (AIS) plays a crucial role in sup-porting the smooth recording, processing, and reporting of reliable and timely finan-cial information. AIS effectiveness is a key concern for cooperative managers in en-hancing operational efficiency and decision-making quality. This study aims to empiri-cally examine how work experience, educational background, and managerial support influence the effectiveness of AIS implementation. The research was conducted at savings and loan cooperatives operating in the South Kuta District. The sampling method used was non-probability sampling with a purposive sampling technique, and data were collected from 54 cooperative employees. Multiple linear regression analysis was employed to process the data. The results indicate that work experience, education level, and managerial support have a positive and significant effect on the effectiveness of AIS implementation. These findings suggest that the higher the em-ployees’ work experience and education, and the stronger the support from manage-ment, the more effective the AIS implementation within the cooperative environ-ment.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

The purpose of this study was to investigate how Madrasah Aliyah Negeri Preparatory 4 (MAPN 4) Medan implemented curriculum adjustments in preparation for the preservation of the Independent Curriculum. Data were collected through interviews with teacher representatives, activity documentation, and analysis of interview transcript themes and mentoring materials using qualitative descriptive methodology. Based on these findings, MAPN 4 Medan has adopted curriculum modifications progressively and methodically, starting with the School Level Curriculum (KTSP), continuing to the 2013 Curriculum, and ending with the Independent Curriculum. The role of teachers is very central to the successful implementation of this curriculum, both as learning facilitators, developers of open modules, and implementers of formative evaluations. Despite facing various challenges such as understanding learning concepts and time constraints, most teachers showed high enthusiasm and readiness to adapt, supported by internal training and support. Meanwhile, students showed active involvement in project-based and thematic learning, although there were still errors in adaptability. Overall, this study concludes that the implementation of the Independent Curriculum at MAPN 4 Medan reflects the institution's readiness to incorporate 21st-century skills and character values into the educational process, in line with strengthening the Pancasila Student Profile.

At Mie Gacoan Jimbaran, there are two payment service units operating under a single queue line, which often leads to customer congestion during peak hours. This study aims to evaluate the most appropriate non-Poisson queueing model, assess the performance of the existing queueing system, and determine the optimal number of cashiers (servers) to enhance service efficiency at Mie Gacoan Jimbaran.The observation was conducted at Mie Gacoan Jimbaran, located in Badung, Bali, on Saturday, November 18, 2023, over a period of one hour and fifteen minutes. Based on the results of the queueing model analysis and system performance evaluation, the customer arrival rate was found to be two persons per minute, with a service rate of three persons per minute. Furthermore, the average number of customers in the system and in the queue was two individuals, respectively. The probability of the cashiers being idle was recorded at 71.28%, with an average customer waiting time of 0.7696 minutes in the queue and 1.1829 minutes within the entire system.

In line with the rapid advancement of digital technology, the need for an efficient, integrated, and technology-based financial management system has become  critical, particularly for educational institutions such as STT-NF. The manual management of financial reports, especially cash flow statements used spreadsheets continues to pose significant challenges, including the risk of data entry errors, delayed reporting, and the lack of real-time visibility into the institution's financial condition. This study aims to develop a web application for cash flow monitoring system using the waterfall methodology to address these issues. The waterfall model was selected due to its systematic and structured approach. The system was developed using ReactJS for the frontend, NodeJS for the backend, and PostgreSQL as the database management system. To verify system functionality, testing was conducted using the black box testing method. The results of the testing indicate that all developed features of the cash flow monitoring system functioned according to the specified requirements and operated optimally. Therefore, the system is expected to provide tangible benefits in supporting the performance of the Finance Department at STT-NF as well as the foundation, by enhancing real-time financial visibility and delivering accurate information to facilitate faster & more informed decision-making.

Financial management in the public sector, especially at the village level, often faces various challenges. These challenges include limited resources, complexity of administrative procedures, and the need for high transparency and accountability. In this context, the analysis of planning, control, and evaluation of financial management becomes very relevant. This study aims to find out (1) The Influence of Planning on the Routine Expenditure Budget (2) The Effect of Control on the Routine Budget. (3) The Effect of Financial Management Evaluation on Routine Expenditure Budget at Kalisegoro Village Office, Gunungpati District, Semarang City. This research was conducted using quantitative analysis methods. The data is in the form of a list of budget uses of the Kalisegoro Village Office. Data collection through documentation related to the problem being researched at the Kalisegoro Village Office, Gunungpati District, Semarang City. The analysis tool used was multiple linear regression. The results of the study show that Planning and Control has a significant influence on the Routine Expenditure Budget while the Financial Management Evaluation has no effect on the Routine Budget. For further research, it is recommended to use other variables that affect the Routine Expenditure Budget that is not yet present in this study, extend the observation time, and increase the number of samples.

This research analyzes the ethics of broadcasting advertisements on television media, especially related to  broadcasting time regulations. The significant role of television in shaping people's thoughts and  behaviors, coupled with the proliferation of potentially unethical and inappropriate broadcasts, highlights  the urgency of this issue. Such violations, especially those concerning children and adolescents, pose  significant risks due to exposure to inappropriate content and the normalization of unethical behavior. This  study emphasizes the importance of media commitment to the Broadcasting Behavior Guidelines and  Broadcast Program Standards (P3SPS) and Law No. 32 of 2002, which aims to protect viewers from  harmful information. This study uses a library observation method with a qualitative approach, analyzing  existing reports, research, and written sources. Data analysis uses Miles and Huberman's qualitative  decomposition technique, which includes data reduction, data presentation, and drawing conclusions. The  findings of the study are in line with previous studies, indicating that violations of broadcasting ethics and  broadcasting hours are systemic problems that have not been resolved. This underlines the need for stricter  supervision, sanctions, re-evaluation of broadcasting time classifications, and media literacy education for  the community.

Stock return refers to the level of profit gained by investors from stock ownership. The volatility of a company's stock return can be influenced by financial information such as profitability. However, over time, there has been growing pressure on companies not only to pursue financial profit but also to consider non-financial information, such as carbon emission disclosure and green accounting. This study aims to empirically examine the effect of profitability, carbon emission disclosure, and green accounting on the stock returns of energy sector companies. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a non-probability sampling method with a purposive sampling technique, resulting in 39 companies and a total of 117 observations. Data were collected using a non-participant observation method, and the data were analyzed using multiple linear regression analysis. During the data analysis stage, outliers were detected in the dependent variable, which affected the results of the normality and heteroskedasticity tests. To address this, the winsorizing method was employed to minimize the influence of outliers without eliminating the data. The findings indicate that profitability (measured by ROA), carbon emission disclosure, and green accounting all have a positive effect on stock returns. The implications of this study provide empirical evidence on the influence of profitability, carbon emission disclosure, and green accounting on stock returns in the energy sector on the IDX during the 2021–2023 period. Furthermore, the findings offer valuable insights for corporate management to enhance transparency on sustainability issues, provide strategic guidance for investors, and raise public awareness on the importance of supporting environmentally friendly businesses.

In the digital era, savings and loan cooperatives are required to manage their finances efficiently and accountably through the implementation of effective accounting information systems (AIS). AIS plays a crucial role in producing accurate, timely, and reliable financial reports. However, many cooperatives in Denpasar City continue to face challenges such as delayed reporting and low-quality financial information, despite having adopted information technology. This study aims to examine the influence of information technology sophistication, skills, and work experience on the effectiveness of accounting information systems. The sample consists of 98 cooperative employees who use accounting information systems in their work, selected using purposive sampling. Data were collected through questionnaires, and the analysis was conducted using multiple linear regression. The results of the study indicate that information technology sophistication, skills, and work experience have a significant positive effect on the effectiveness of accounting information systems. This research provides empirical evidence supporting the Technology Acceptance Model (TAM), which emphasizes two main factors influencing technology adoption: perceived ease of use and perceived usefulness. The findings are expected to contribute to cooperative management development and encourage improvements in human resource capacity and the use of technology to support better financial governance.