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The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

This study seeks to examine how the element of state financial loss is applied in corruption cases that originate from private-law relationships, specifically in the context of Micro People’s Business Credit (KUR) financing using the Yarnen Porang scheme, as reflected in Decision Number 41/Pid.Sus.TPK/PN.MTR. The central issue addressed is the manner in which the panel of judges construed and affirmed the existence of a state financial loss that, in substance, arose from a civil act, namely the performance of a financing cooperation agreement between a banking institution and an offtaker. By employing a normative juridical approach and conducting an in-depth analysis of the judicial decision, this research concludes that the alleged state financial loss in the a quo case remains merely prospective in nature and does not satisfy the requirement of an actual and definite loss as mandated by positive law. Furthermore, evidence demonstrating that the financing funds were enjoyed by a third party rather than by the accused indicates a misapplication in attributing criminal liability. Consequently, the criminal prosecution of conduct that is essentially civil in character reflects an expansive interpretation of the state loss element, which is inconsistent with the principle of legality and the doctrine of prudence in the enforcement of corruption laws.

Digital literacy is important in education in the era of Society 5.0, because teachers are required to be facilitators in supporting students to become digital learners. To support the success of students in becoming digital learners, the role of teachers in the use of technology during learning activities also contributes. The existence of these demands makes the use of virtual reality media in the learning environment an alternative that can be done to create learning activities that meet the demands in the Society 5.0 era. The purpose of this service activity is to improve the digital literacy of IGI Pekanbaru. as well as introduce virtual reality-based learning media as a renewable learning media innovation to support student learning activities in the digital era. In this service, the methods include presentation, demonstration, and practice. The results showed that teacher training in making VR learning media can improve their digital literacy. This training can also help teachers create interactive and interesting technology-based collaborative learning media for modern learning.

The discourse on the attributes of God has developed to include the issue of His physical attributes, as described in the texts, which state that God has hands, a face, a chair, a throne, and so on. This article employs a literature study as its method. Literature data are secondary sources, meaning the researcher obtains material indirectly and not from original, first-hand sources. Such sources may contain the biases or perspectives of their authors, and the researcher does not always have full control over how the data were collected or organized according to their original purpose. The results of this study indicate that the existence of God’s attributes is clearly explained by Abduh: the attributes that must be believed by the faithful are derived from the guidance of reason and the information provided by Islamic law. Regarding the classification of God’s attributes, there are 20 attributes that are obligatory for God, 20 that are impossible for God, and attributes that are jaiz (possible) for God. Summarizing the attributes of God mentioned in Surah Al-Qashash verses 68–70: God is the Creator, God is free to choose, God is Most Holy, God is All-Knowing, God is One, God is worthy of praise, God is Most Wise, and to God all things will return. One of the characteristics of a believer is to affirm and have certainty in the existence of God while distancing themselves from ideologies that negate or oppose God.

This article provides a comprehensive examination of the application of the lex loci celebrationis principle in the execution of notarial deeds involving foreign legal subjects within the Indonesian legal system. The principle affirms that any authentic deed executed in Indonesia must comply with national legal requirements, regardless of the parties’ nationality or the existence of transnational legal relations. Through normative legal research employing statutory, conceptual, comparative, and case-study approaches, this article elucidates how the lex loci celebrationis principle interacts with private international law, particularly in relation to the legal capacity of foreign nationals, the use of foreign documents, and the limits of jurisdiction. The analysis reviews the Law on Notarial Office, the Indonesian Civil Code, population administration regulations, as well as doctrinal developments and jurisprudence pertaining to international legal acts. The findings indicate that although the substantive aspects of an agreement may refer to foreign law through lex voluntatis, the formal validity of a notarial deed remains entirely governed by Indonesian law. These findings underscore the need to enhance the competence of notaries in understanding the dynamics of private international law and highlight the importance of harmonizing national regulations with the principles of private international law to ensure legal certainty in cross-border transactions.

This research is motivated by the existence of factors that influence employee performance in a company. The aim of this study is to determine the influence of extrinsic motivation, self-efficacy, and work-life balance on the performance in the 12-cigarette production employees at PT Praoe Lajar Semarang. The population in this study was 120 employees in the 12-cigarette production department at PT Praoe Lajar Semarang. The sample used was purposive sampling, with 60 respondents. The instrument used was a questionnaire and the measurement used a likert scale. The test tool used was SPSS Version 26. Data analysis methods included validity testing, reliability testing, respondent description analysis, multiple linear regression, classical assumption testing, t-test, and coefficient of determination testing. The results indicate that extrinsic motivation has a positive and significant effect on employee performance, indicating that employees are motivated by external influences to improve their performance. Self-efficacy has a positive and significant effect on employee performance, indicating that employees are satisfied with their ability to improve their performance. Work life balance has a positive and significant effect on employee performance, meaning that the higher the work life balance of employees, the better their performance will be.

A clear national insight can guarantee the achievement of national interests, both internally and externally. This means that national insight provides a clear picture and direction for the nation's survival, as well as the future development of the nation and state. The organization of national and state life must proceed on the basis of mutual agreement, namely Pancasila, the 1945 Constitution, the Unitary State of the Republic of Indonesia (NKRI), and Bhinneka Tunggal Ika (Unity in Diversity). Indonesia's existence as a state based on the rule of law (rechtstaat) based on Pancasila and the 1945 Constitution requires the development of Pancasila ideology and national insight as instruments that serve as catalysts or drivers in strengthening national insight and spirit, love of the homeland, democracy, legal awareness, respect for diversity, and participation in building a Pancasila-based nation in Wonogiri, especially among intellectuals. In accordance with its function, the Pancasila Ideology and National Insight Development organizes national, democratic, legal, multicultural and citizenship education to support the realization of citizens who are aware of their rights and obligations, as well as intelligent, skilled and have character so that they can be relied upon to build the nation and the Unitary State of the Republic of Indonesia.

This research originated from a concern about the existence of villages that are factually underdeveloped, but aren't recognized as 3T (Terdepan, Tertinggal, dan Terdepan) regions in the national regulatory framework. This research was conducted in Kabupaten Banyumas, which consists of 301 villages, with several villages indicated to be underdeveloped. Through the analysis of secondary data from BPS, Dinsospermades, and Bappedalitbang Banyumas, this study took 6 sample villages to analyze in order to understand the pattern of underdevelopment that is not covered by the formal 3T status. The purpose of this study is to highlight the reality of de facto remote areas that aren’t administratively recognized as 3T areas, and therefore don't have access to special funding schemes, and to examine the potential for replication of 3T area policies that can be adapted in Kabupaten Banyumas, with adjustments to local characteristics. Using a qualitative approach based on in-depth interviews with village government officials, this research mapped the needs, barriers, and opportunities for more contextualized policy interventions. This research recommends the development of a planning and budgeting model based on local needs and a social justice approach in the distribution of development resources. Thus, Banyumas can become an alternative policy laboratory to address development inequality outside the formal framework of the 3T regions.  

Biodiversity is essentially a reflection of the number of species and individuals inhabiting a community, as seen in the Pteridophyta group. These plants, which have evolved to have differentiated roots, stems, and leaves, play an important role in forest systems, primarily as protectors of the soil surface from the effects of erosion, in addition to contributing to the decomposition of organic matter that produces nutrients, and being a major part of the producer chain in the trophic structure. The Jaboi hot spring area, located in the Sukajaya District of Sabang City, exhibits unique ecological characteristics, influenced by the presence of the Jaboi volcano, which gives rise to geothermal phenomena such as fumarole activity, hot steam emissions, and the emergence of high-temperature water flows. This geothermal dynamic directly causes alterations in the physical and chemical conditions of the local soil, thereby shaping habitat characteristics and influencing the existence of vegetation, including ferns. To date, there is little scientific information available on the diversity of ferns in this area. Therefore, this study was conducted to examine and measure the diversity of ferns in the Jaboi hot spring area. The study was conducted in October 2025 using an exploratory survey approach to determine plots and purposive sampling techniques for field data collection. Diversity analysis was based on the Shannon-Wiener index (Ĥ) formula. Based on the identification results, 15 species of ferns from a total of 6 families and 433 individuals were found. The diversity index obtained (Ĥ=2.490171) indicates a moderate level.

This study examines the factors influencing Indonesia’s motor vehicle exports to nine developing countries using the gravity model approach with long-term and short-term panel data. The variables analyzed include the Gross Domestic Product (GDP) of partner countries, exchange rates, economic distance, and trade cooperation agreements. The data are analyzed using the Error Correction Model (ECM) to capture short-term dynamics and long-term relationships. The long-term results show that partner countries’ GDP has a significant positive effect on Indonesia’s vehicle exports, indicating that economic growth in partner countries increases demand for Indonesian automotive products. Conversely, exchange rates and economic distance have significant negative effects, suggesting that depreciation of partner currencies and economic disparities reduce export volumes. Trade cooperation agreements do not have a significant impact in the long term. In the short term, changes in GDP continue to have a significant positive effect, while exchange rates maintain a significant negative impact on exports. Economic distance and trade agreements are not significant in the short term. The significant and negative error correction term (ECT) confirms the existence of an adjustment mechanism toward long-term equilibrium. This study highlights the importance of partner countries’ economic growth and exchange rate stability in supporting Indonesia’s vehicle exports to developing countries, as well as the need to address structural barriers to improve long-term competitiveness.

Motorcycle communities not only function as a platform for hobbies but also as a medium for shaping identity and image within society. In this context, the role of Public Relations is crucial in maintaining reputation and building positive relationships with the public. A strong brand image helps the community sustain its existence while countering the negative stigma often associated with motorcycle groups. This study aims to explore and analyze the Public Relations planning of Biker Jowo Depok in maintaining its brand image, using the RPACE model (Research, Planning, Action and Communication, Evaluation) by Cutlip & Center (2017). The theoretical framework of this research refers to the concept of Public Relations planning by Cutlip & Center. The method used is qualitative descriptive, with data collection techniques including in-depth interviews, secondary data from the website and Instagram, as well as documentation. Data validity was tested through source triangulation involving the public and community members. The results show that Biker Jowo Depok implements all four dimensions of Public Relations planning according to the RPACE model. The community utilizes social media and various offline activities to build a positive image based on Javanese cultural values, such as togetherness (guyub), social awareness (tanggap), and cultural preservation (nguri-uri). Evaluation is carried out periodically through social media engagement analysis and feedback from members. The main challenges faced include negative stereotypes toward motorcycle communities and competition with other groups. However, through adaptive and collaborative Public Relations strategies, Biker Jowo Depok has succeeded in maintaining its image as a professional, culturally-rooted, and socially conscious community.

This study aims to examine in depth the contribution of meatball micro, small, and medium enterprises (MSMEs) to local economic development in Singa Village. As a business sector closely aligned with community needs, meatball MSMEs have significant potential to create job opportunities, increase community income, and stimulate local economic activity. This study employed a qualitative approach with a literature review method, focused on collecting and analyzing information from various relevant sources, such as journals, research reports, and policy documents related to MSME empowerment. The study results indicate that the existence of meatball MSMEs not only serves as a source of income for entrepreneurs but also creates a ripple effect on the economy, such as increased demand for local raw materials and the opening of other supporting business opportunities. These findings are expected to serve as a reference for the village government, related organizations, and stakeholders in formulating strategies for empowering meatball MSMEs as a key sector for sustainable economic development in Singa Village. Therefore, it can be concluded that meatball MSMEs contribute significantly to village economic growth.

Deep learning has become a key discourse in educational reform across various levels, from elementary schools to higher education institutions. This article aims to examine deep learning from the perspective of philosophy of education, focusing on three central dimensions: existence, ethics, and epistemology. This research employs a qualitative approach using philosophical and phenomenological analysis of data from the socialization programs of deep learning currently being implemented in several educational institutions in Indonesia. The findings reveal that deep learning represents an educational approach that is mindful (conscious and reflective), meaningful (contextual and purposeful), and joyful (relational and emotionally engaging). These three characteristics are rooted in a strong philosophical foundation, which can serve as a basis for developing more humanistic and transformative curricula and educational practices. Additionally, deep learning encourages learners to develop critical consciousness and cultivate their autonomy in the learning process. 

The prevalence of chronic diseases in Jambi City has tended to increase in the last three years, especially hypertension and diabetes mellitus. Chronic diseases that are high risk, high volume and high cost have an impact on the household economy of sufferers who tend to incur health costs that exceed the family's financial capacity (catastrophic). The existence of the Chronic Disease Management Program (Prolanis) from BPJS Health should contribute to reducing the number of chronic diseases, reducing the burden of disease and improving the social relations of chronic disease sufferers, however the coverage of Prolanis activity is still low and several responses from community experience indicate there are problems with the acceptability of the program. This research aims to measure the level of community acceptability of health interventions and social relations in the Prolanis practice as assessed by analyzing affective attitudes, burden, ethics, intervention coherence, costs, perceived effectiveness and self-confidence of chronic disease sufferers in Jambi City in 2023. The research was conducted with Quantitative research methods use a cross-sectional design. Respondents were selected based on a purposive sampling technique totaling 180 respondents spread across five Puskesmas work areas in Jambi City. The research instrument is a questionnaire. The research results show that the indicators of burden, ethics and effectiveness are the most dominant factors in influencing the acceptability of Prolanis participants. As a recommendation, it is suggested to the government and BPJS Health to increase public understanding of the importance of using Prolanis in an effort to reduce the number of chronic diseases in Jambi City.

The birth facilities and birth attendants are directly linked to maternal mortality. It has been demonstrated that births attended by healthcare professionals help lower the risk of maternal mortality. Traditional birth attendants and non-health personnel have a very restricted understanding of physiology and pathology, which leads to issues with delivery help, which are the primary reasons for high rates of maternal and perinatal mortality and morbidity. The significance of family support for selecting a birth attendant. At the Benao Community Health Center, this research sought to determine the link between husband support and the choice of birthplace among pregnant women in their third trimester. This study employed a descriptive analytical design with a cross-sectional methodology, which is a study to establish the existence of two relationships or a number of variables. In the meantime, the sampling method employed complete sampling, which resulted in a sample size of 30 individuals. In this study, a questionnaire was employed as the instrument. The data was then analyzed with SPSS using Chi Square analysis. After using the chi-square statistical test, a P-value (asymp. Sig 2-tailed) of 0.000 < 0.05 was found, indicating a correlation between the location of delivery chosen by pregnant women in their third trimester and the support of their spouses. As a result, since H0 was disproved and H1 was proven, it may be inferred that there is a link between a pregnant woman's choice of delivery location in her third trimester and the support she receives from her spouse.

This study aims to explain the level of student interest and various aspects that influence their interest in reading poetry among students of the Department of Indonesian Language and Literature Education, Lambung Mangkurat University (ULM) class of 2024. The research focuses on how students interpret poetry, factors that encourage and inhibit reading interest, and the role of the academic environment in shaping literary appreciation, especially poetry. This study uses a descriptive qualitative approach through interviews and documentation to gain an in-depth understanding of students' experiences, views, and habits in reading poetry. The results show that students' interest in poetry is in the moderate category. Some students consider poetry to be beautiful and meaningful works, thus helping them to reflect on themselves and increase their interest in reading. However, others find it difficult to understand the implied meaning in poetry and consider poetry a complicated and less interesting genre. Factors that encourage interest in reading poetry include the active role of lecturers in presenting interesting poetry material, campus literary activities such as poetry readings and competitions, and the existence of student communities that focus on writing and literary appreciation. Meanwhile, obstacles found include limited literacy facilities such as reading rooms and poetry book collections, low student personal motivation, and the dominance of digital media which is more practical and entertaining than printed literary works. This research emphasizes the importance of creative learning strategies and support for campus activities to revitalize the culture of reading poetry so that literary appreciation can develop more optimally.

Poverty remains a central issue in regional development, particularly in areas with pronounced economic disparities such as South Sumatra Province. This study aims to examine the effect of Gross Regional Domestic Product (GRDP) on the poverty rate across regencies and cities in South Sumatra during the period 2020–2024. A quantitative research approach was employed using panel data regression analysis, supported by descriptive statistics and classical assumption tests. The empirical findings indicate that GRDP has a negative and statistically significant effect on poverty, suggesting that an increase in regional economic capacity contributes to reducing poverty levels. However, the relatively small coefficient signifies that economic growth has not been fully inclusive and is influenced by the structural characteristics of each region. The Fixed Effect Model was identified as the most appropriate specification, highlighting the existence of heterogeneity across districts that shapes the relationship between GRDP and poverty. These results underscore the need for development strategies that not only promote economic growth but also ensure an equitable distribution of its benefits through the reinforcement of labor-intensive sectors, enhancement of human capital, and strengthening of local economic structures. The study provides valuable insights for regional policymakers in designing more effective and sustainable poverty alleviation strategies.

This research aims to analyze the forms of legal protection for copyright over fashion design and the judicial considerations applied in deciding copyright infringement in Putusan Pengadilan Niaga Makassar No. 1/Pdt.Sus-HKI/Cipta/2020/PN Niaga Makassar through a normative legal research method grounded in statutory and case approaches, where the findings demonstrate that fashion designs published through Instagram fulfill the elements of copyrightable works under Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta because they meet the requirements of originality and fixation, thereby receiving automatic protection without the need for registration, while the Panel of Judges in the decision acknowledged the existence of copyright infringement based on substantial similarities between the plaintiff’s designs and the defendant’s uploads, yet the rejection of the plaintiff’s claim for compensation is considered insufficient to provide comprehensive legal protection because it does not restore the economic or moral losses suffered and fails to produce a deterrent effect for infringers, thus emphasizing the need to strengthen copyright protection in the digital era, particularly within the fashion industry, through judicial decisions that are more comprehensive, progressive, and responsive to technological developments and the increasing complexity of copyright violations.

This study aims to analyze the effectiveness of Maxim online motorcycle taxi services for students of MAN 4 Pekanbaru City in meeting their daily mobility needs. The location of MAN 4 Pekanbaru City on Jalan Yos Sudarso, one of the routes with a fairly high intensity of large vehicle activity, demands the availability of transportation services that can provide certainty of time, comfort, and safety for students. In this context, the existence of online motorcycle taxis is a relevant transportation alternative in today's digital era. This study uses a descriptive qualitative approach with the aim of describing in depth the experiences, perceptions, and assessments of students' assessments of the quality of Maxim online motorcycle taxi services. Data collection techniques were carried out through interviews with several students of MAN 4 Pekanbaru City who actively use the service in their daily activities, especially for going to and from school. The results of the study indicate that Maxim online motorcycle taxi services are considered quite effective in supporting student mobility, especially in terms of ease of access, time efficiency, and relatively affordable costs compared to other modes of transportation. In addition, the use of digital-based applications provides ease in ordering and transparency of fares. However, the aspects of safety and comfort remain a primary concern for students. Therefore, it is recommended that students use official online motorcycle taxi (ojek) applications to minimize the risk of fraud and other undesirable incidents. Overall, the Maxim online motorcycle taxi service serves as a transportation solution that supports students' mobility needs in urban environments.