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This study aims to determine the effect of Accountability, Professionalism, and Auditor Integrity on Auditor Quality. Previous research or relevant research serves to strengthen the theory and penomena of relationships or influences between variables. This article reviews the factors that affect Auditor quality, namely Auditor Accountability, Auditor Professionalism, and Auditor Integrity a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Auditor Accountability affects Auditor Quality 2) Auditor Professionalism, and 3) Auditor Integrity have an effect on Auditor quality; and have an effect on Audit Quality.

Indonesia is one of the largest democratic countries in the world. Heads of Central dan Local government are elected through general elections, except for the Province of Yogyakarta. Even though general elections are a routine activity every five years, however there are still problems in its implementation. Through a qualitative examination of voter, election official, political candidate, and community leader interviews, this study explores issues with election integrity and governance in Indonesia. The study reveals the complex relationships that exist between electoral violence, voter intimidation, fraudulent activities, and the ensuing political consequences. Key themes that emerge include the regional nature of difficulties, the impact of political culture, resource restrictions, and the long-term societal costs. The results underscore the interdependence of these issues from various angles, highlighting the necessity of focused, cooperative actions. These observations add to the conversation on election integrity as Indonesia makes its way toward democracy and serves as a basis for the creation of policies and other initiatives that support democratic governance.

In the context of the phenomenon of the beating of students such as that of Yaredi Ndruru by the Principal of SMKN 1 Siduaori-South Nias, the study of human philosophy plays an important role in unraveling the background, causes and implications of such actions. This phenomenon reflects the complex relationship between individuals, power and social norms in the context of education. Human philosophy analysis encourages us to question the essence of humanity, ethics and moral responsibility held by individuals, especially those with power such as a principal. Battering as a physical act raises questions about the limits of power and human rights, and highlights inequalities in teacher-student relationships. Furthermore, it considers the psychological and emotional impact on victims of beatings as well as the long-term consequences on students' self-confidence and motivation to learn. Philosophical considerations also question whether such actions are a result of the education system's failure to promote values such as empathy, respect and dialogue as means of conflict resolution. Thus, analyzing the phenomenon of the beating of student Yaredi Ndruru by the Principal of SMKN 1 Siduaori-South Nias from the perspective of human philosophy opens up space for deep reflection on human values in the context of education as well as the urgency of protecting individual rights in the school setting.

Language is one way to keep relationships in harmony. People use language to communicate, convey messages verbally and directly, and express feelings. Advertisements result from a combination of communication arts with aesthetics, are persuasive, and are aimed at some parts of society. This article analyzes the meaning of verbal and visual signs on the J&T Express Advertisement. It aims to identify the verbal and visual signs and explain the meaning of the verbal and visual signs in Expedition advertisements. This analysis used J&T Express advertisement as a primary data and documentation method to collect data. This article used a qualitative method, and the data was analyzed descriptively. The results show that five data points were discussed. The verbal and visual signs analyzed used semantic theory by de Saussure to find the signifier and signified; all data have the signifier and signified. This article used Barthes' theory to analyze the meaning and find the denotative and connotative meanings. In general, verbal signs have both denotative and connotative meanings. The two verbal signs discovered in the data, all the verbal signs have denotative and connotative meaning. Two visual signs in the advertisements also convey their meanings to enhance the delivery of the value of the products.

This study aims to identify the influence of organizational culture, transformational leadership, and work motivation on the performance improvement of civil servants at the Main Secretariat of the National Civil Service Agency. Data analysis was conducted using Linear Structural Relationship (Lisrel) version 8.80 with Structural Equation Modeling (SEM) method. The choice of using SEM in this research lies in its ability to analyze the pattern of relationships between latent constructs and their indicators, latent constructs with each other, and measurement errors directly. The results of the analysis indicate that organizational culture, transformational leadership, and work motivation significantly contribute to the improvement of civil servants' performance. Managerial implications and recommendations for further research are also discussed.                                                                                                                                                      

This research discusses the potential in the learning process of affective strategies as an effort to improve student engagement and learning quality. The affective strategy approach emphasizes the development of students' social and emotional skills, as well as strengthening positive relationships between teachers and students. The research method involves analyzing the literature to understand the concept of affective strategies in the context of learning. Findings show that the implementation of affective strategies can result in improvements in learning motivation, social interaction, and academic achievement. However, challenges related to the integration of affective strategies in the curriculum and classroom management were also identified. Implications of this study include the importance of teacher training in the implementation of affective strategies, as well as the active role of students in utilizing the learning potential presented by this approach.

This research focuses on exploring the cosmological and humanization values contained in the Blatan Balikculture of the Ipir, Nuha and Hebing tribes gathered in one traditional house in Tanarawa, Waiblama, Maumere-Flores-East Nusa Tenggara. Blatan Balikculture is a rite that contains reconciling the cosmos with fellow creations or in the language of Tana Ai (blatan gahu rou), and the second is cooling valuable items stored in traditional houses such as gongs, bahar, ivory and other valuable objects in the traditional house (lepo). These two rites are an act of respect and reconciliation with creation. Therefore, exploring the comological and humanization wealth contained in the Blatan Balikculture is a form of respect for the nature of creation and also a process of humanization and the value of local wisdom. Respect for created nature and a process of humanization is the basis of life wisdom in the form of a framework of knowledge, a framework of belief both in integralistic family unity or unity in the wider community, and shows the noble values in the culture. So exploring the wealth of cosmology and humanization in the Blatan Balikculture is a form of respect for nature and reconciliation with fellow creatures and a life wisdom of the Tana Ai- Tanarawa, Waiblama, Maumere-Flores-East Nusa Tenggara community. This research uses qualitative research with data collection techniques through interviews and literature studies, collecting sources from journals, related books. This research found that the Blatan Balikculture of the Nuha Tanarawa tribe is a model of humanization and cosmology relations, between fellow humans, nature, other fellow creations and the giver of life. The values that flow from this culture are reconciliation and responsibility for nature, preservation of valuable objects in the Nuha tribe, and human harmony in relationships. The contribution of this research lies in the ultimate values and wisdom of the Tana Ai people in maintaining humanization relations between others and preserving nature.

Cooperative learning has been known as an effective learning method in increasing student learning motivation. This research aims to present a literature review of cooperative learning strategies and their impact on student learning motivation. Cooperative learning methods involve interaction between students to achieve joint learning goals, thereby encouraging them to actively participate in the learning process. Literature studies show that cooperative learning strategies, such as team learning, pair learning, and group discussions, can increase student learning motivation through increasing a sense of responsibility, mutual trust, and cooperation between students. In addition, cooperative learning can also increase student involvement in the learning process, strengthen social relationships between students, and help students develop important social skills. The results of this literature review indicate that the implementation of cooperative learning strategies can make a positive contribution to student learning motivation. Therefore, it is recommended that educators consider using cooperative learning strategies in designing learning that can effectively increase student learning motivation.

This research examines the mapping of creative culinary industry clusters typical of Central Kalimantan in Palangka Raya City using Hierarchical Cluster Analysis. The main objective of this research is to identify clustering patterns of the local creative culinary industry which can be the basis for formulating local culinary optimization policies. By applying Hierarchical Cluster Analysis, this research succeeded in uncovering the characteristics and relationships between creative culinary industry players in Palangka Raya, as well as development potential that can be improved through appropriate policies. It is hoped that the results of this research can provide strategic recommendations for local governments and other stakeholders in designing and implementing policies that support the growth of the creative culinary industry, while promoting the richness of Central Kalimantan's unique culinary delights.

This research aims to overcome and understand how legal protection is for employees upon termination of employment as well as what factors inhibit the implementation of legal protection for workers' rights due to termination of employment at P.T Trijaya Tangguh District. Boliyohuto, and what the solution is. In this research, the method used is the empirical method, which is a legal research approach that directly evaluates the application of normative legal provisions to specific legal situations that occur in society. The results of this research show that cases of layoffs have occurred at P.T Tri Jaya Tangguh which were caused by many factors. To overcome this problem, it is necessary for labor unions to make more efforts to improve education and provide information to their members about their rights and legal procedures related to layoffs and companies must improve the performance of company management. This can be done by taking steps to periodically evaluate the performance of company leaders, including assessing their ability to build good relationships with subordinates and lead effectively.

The problems examined in this research are related to social interactions between NU and Muhammadiyah in Sungai Korang Village. The two organizations can work together amidst bigotry and differences of opinion. The aim of this research is to determine the factors and forms of social interaction between the NU organization and Muhammadiyah in Sungai Korang village. This research uses a descriptive method with a qualitative research type. The data collection techniques are observation, direct interviews with experts in the field, and documentation. The theory used in this research is Gillin and Gillin's social interaction theory. This theory explains the factors and forms of social interaction in society in the form of activities that create cooperation between people, harmony and harmony in two organizations. The results of this research show that social interaction is influenced by several factors, including: Establishing family relationships, recognition of differences in understanding, high level of meetings, goals to be achieved together, wisdom from the leaders of both organizations who are always good role models. This research also found forms of associative interaction in the form of cooperation in the security sector, mutual cooperation in providing energy, materials and congregations to attend recitations, prioritizing good communication models when organizations make mistakes (accommodation). in any justification where others are invited to participate, or the marriage of different organizations (assimilation). Meanwhile, the dissociative form is competition in the form of words containing envy, and comparing organizations and contraventions can take the form of incitement.

This study aims to analyze purchasing patterns in online transactions using the Apriori algorithm to support sales strategy optimization. The research was conducted on transactional data from an online store selling household and daily-use products. The Apriori method was applied to identify associations between items based on minimum support and confidence thresholds. Four experimental scenarios were tested to compare the reliability of generated rules and determine the strongest item relationships. Data preprocessing included item grouping, transaction coding, and elimination of non-frequent items. The results show several strong association rules with lift ratio values above 1, indicating meaningful item relationships. The strongest rule identified was the association between forks and spoons, forming a highly relevant combination for product bundling strategies. The findings demonstrate that the Apriori algorithm can assist online stores in planning stock, designing product bundling, and improving marketing effectiveness. The research contributes practical insights for business decision-making and highlights the significance of data mining in e-commerce environments.

This research aims to analyze and explain the implementation of the social inclusion-based library transformation policy at Provinsi Nusa Tenggara Timur Archives and Libraries Office. This research uses a qualitative method with a case study research type and data collection procedures using in-depth interviews. The research findings show that the implementation of the Social Inclusion-Based Library Transformation (SIBLT) policy at the Office of Archives and Libraries of Provinsi Nusa Tenggara Timur has not been carried out massively. This is due to various factors, such as limited resources, including budget, time, human resources, and facilities and infrastructure; miscommunication between related organizations that have the authority to implement SIBLT; poor characteristics of the implementing agency, limited competence and number of staff, inconsistent level of hierarchical control, and poor formal and informal relationships between agencies; economic, social, and political factors, where economic resources are limited, community involvement is quite low, and support from the provincial government is inconsistent; implementing disposition issues, where SIBLT policy implementing actors do not have sufficient understanding of the program in question, and program implementing staff do not have sufficient intensity in implementing the SIBLT program.

Parenting plays a significant role in shaping a child's personality. The issue of parenting arises due to the lack of parental attention towards their children, often because parents are preoccupied with work. This phenomenon is observed at SD Negeri 1 Bukit Tunggal in Palangka Raya, where there is a lack of social interaction among peers, as seen from children's behavior, such as preferring to be alone, having poor communication with peers, and lacking empathy, which results in low sensitivity to their social environment. This study aims to examine the relationship between parenting styles and peer social interaction among Grade VA students. Method: The research design used was a correlation study with a cross-sectional method, aimed at identifying the correlational relationship between two variables. The instruments used in this study were questionnaires and the Spearman Rank statistical test, administered to 36 students in Grade VA. Results: The significance value of the relationship between parenting styles and social interaction at SDN 1 Bukit Tunggal was 0.548 > 0.05. Therefore, the hypothesis H1 was rejected, indicating that there is no relationship between parenting styles and peer social interaction among Grade VA students at SDN 1 Bukit Tunggal, Palangka Raya. Conclusion: There is no relationship between parenting styles and peer interaction in the process of shaping children's personalities, based on the research results.

This research investigates the influence of basketball game in reducing excess weight among children and adolescents through a literature review approach. By conducting an in-depth review of relevant literature, this study identifies the physical, psychological, and social benefits of basketball game in the context of weight management. The results of the analysis indicate that basketball game offers significant potential as one of the effective strategies in addressing obesity, by providing intensive physical activity, enhancing psychological well-being, and promoting teamwork and positive social relationships. However, challenges still exist in promoting participation in this game, particularly related to accessibility and support of adequate sports facilities. Therefore, collaborative efforts from various parties are needed to create an environment that supports and facilitates participation in basketball game as part of a sustainable active lifestyle.

Previous research is very important in a scientific research or article. Relevant research serves to strengthen theories and phenomena of relationships or influences between variables. This article is reviewing. Factors that affect the Quality of Internal Audit, namely: Knowledge, Competence, Professional A study of tax accounting literature. The purpose of writing this article is to build a hypothesis of influence between variables to be used in subsequent research This literature review article is: 1). Knowledge Influences Audit.,2) Competence Influences Audit., 3) Professional Influence on Audit.

This study aims to explore the impact of bilateral political volatility on the investment decisions of multinational corporations (MNCs) through a qualitative literature review approach. The analysis reveals that instability in bilateral political relations significantly influences investment decisions, particularly through regulatory uncertainty, geopolitical risks, and disruptions in stakeholder relationships. Companies with strong political connections are better equipped to manage these risks compared to those without similar networks. Mitigation strategies such as geographical diversification and strategic partnerships are identified as key solutions for addressing geopolitical instability. While providing valuable strategic insights, this study is limited to specific geographical and sectoral contexts. These findings highlight the need for further research with broader geographical and sectoral scopes to support strategic decision-making by multinational corporations in increasingly dynamic geopolitical environments.

This study aims to: (1) identify and explain the picture of the obedience of prayer worship among Polri members in the environment of Battalion A Pelopor Sat Brimob Polda Papua; and (2) identify and explain the implementation of spiritual and mental guidance in improving the obedience of prayer worship among Polri members in the environment of Battalion A Pelopor Sat Brimob Polda Papua. This study uses a qualitative descriptive approach. The data sources in this study consist of primary data obtained from the leaders and members of Battalion A Pelopor Sat Brimob Polda Papua, as well as secondary data obtained from documents, books, and journals relevant to the study. The results of the study indicate that: (1) the obedience of prayer worship among Polri members in the environment of Battalion A Pelopor Sat Brimob Polda Papua has been implemented well, which is shown through the participation of members in worship activities at the Al-Muhajirin Brimob Kotaraja Mosque. This obedience is influenced by several supporting factors, including member discipline, support from the work environment and leaders, solidarity between members, and the availability of adequate worship facilities; (2) Spiritual and mental guidance (Binrohtal) is an official program implemented based on the Regulation of the Republic of Indonesia National Police Number 10 of 2018. This activity is held every Thursday after the morning roll call at the Al-Muhajirin Brimob Kotaraja Mosque and is attended by Muslim members. The activity includes reading Ummul Qur'an, Surah Yasin, reciting the Prophet's prayers, and delivering sermons by ustadz. Overall, spiritual and mental guidance activities play an important role in increasing obedience to worship, especially prayer, strengthening spiritual religious relationships, and helping Brimob members face challenges and pressures in carrying out their duties.

This study aims to explore the dynamics of leadership regeneration in an ecclesiastical context with an emphasis on three main aspects: the urgency of leadership renewal, the escalation of conflict within the synod, and the contribution of cross-generational participation in the leadership structure. The approach used in this research is descriptive qualitative, which focuses on in-depth understanding of existing phenomena. Regeneration of ecclesiastical leadership is becoming an increasingly urgent issue in the midst of rapid social change, transformation of service orientation, and the declining level of involvement of the younger generation in church organizational structures. In the absence of a structured and sustainable regeneration system, the dominance of certain age groups in leadership may hinder the renewal of the church's vision and the transfer of relevant ministry values. Therefore, leadership regeneration should be viewed as a transformative and contextual structural reform, which aims to respond to the challenges of the times and prepare a more inclusive and adaptive future leadership. Conflicts in church synods are often triggered by the tension between the application of normative church ordinances and the complexity of interpersonal relationships shaped by the history and internal dynamics of the church. Rigid application of ecclesiastical regulations without considering the social context can trigger deliberative dysfunction and polarization, which hinders inclusive decision-making. In this case, managerial skills in managing conflict through dialogic, empathic, and reconciliatory approaches are needed to maintain the cohesion and legitimacy of the synod, so that decisions can reflect the needs and aspirations of the people. Cross-generational participation in church leadership is key to ensuring continuity and synergy in ministry. Collaboration between senior and younger generations can strengthen collective capacity, transform power relations, and create inclusive and sustainable leadership models.

Procurement of Goods and Services at PT. Sarana Remaja Mandiri still use conventional systems. By using the Mekari Journal, as a procurement process in the company, it will have a significant impact on developing more efficient procurement. Organizations across all industries rely on Procurement Management expertise to source and manage relationships with external suppliers, ensuring these needed goods are obtained at the best cost. This aims to determine differences in procurement of goods and services at PT. Sarana Remaja Mandiri. The method used is the Mekari Journal, which makes it easier to document the documentation process for procurement of goods and services at PT. Sarana Remaja Mandiri. The Mekari journal will record the entire PO process that has been issued, delivery status, and payment status. Mekari Journal makes it easier for related parties in the company to access the progress of the goods and services procurement process. After analyzing and discussing the problem, the author comes to the conclusion that in the PO (purchase order) process, Jurnal Mekari helps in the efficiency process because by using this software, the procurement party only needs to enter related data such as supplier name, PO number, item name, number of items. , etc. By filling in the data in the Mekari Journal in the Purchase Order section, a PO will automatically be issued along with a template. So, companies don't need to create templates for PO documents.