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This qualitative case study investigated the factors and impacts of English language learning anxiety among students at SMP Muhammadiyah Tanjungpinang. The research focused on students from the 7th, 8th, and 9th grades during the academic year 2024/2025. A total of 32 students across all grade levels were involved in the study. The researchers initially conducted classroom observations to identify students who exhibited signs of anxiety during English lessons. Based on these observations, eleven students were selected as participants for semi-structured interviews and more detailed classroom observations. The research aimed to explore how anxiety manifests in the classroom and how it affects students' language acquisition in a unique socio-educational environment. The data collected through interviews and observations were analyzed qualitatively by interpreting students’ responses and behavioral patterns in class. The findings revealed that three primary types of language anxiety—Communication Apprehension, Test Anxiety, and Fear of Negative Evaluation—were commonly experienced by the students. These forms of anxiety were often interconnected, compounding the emotional barriers students faced in English learning. One of the key contributing factors was the students’ fear of peer ridicule, especially within a tightly bonded student community. Many of the participants were affiliated with orphanages connected to the school, which created a unique emotional and social environment. This setting, while supportive in many ways, also contributed to heightened sensitivity to peer judgment and a strong fear of making mistakes. As a result, the affective filter among these students was notably high, significantly hindering their willingness to participate and ultimately affecting their English language acquisition.

This study aims to explore students' perceptions of creating digital video projects as a tool for teaching and improving speaking abilities. A descriptive qualitative research design was applied, involving 50 students enrolled in the Intermediate English course during the second semester of the Machine Automotive Study Programme at Politeknik Negeri Jember. Data collection techniques included questionnaires distributed via Google Forms, consisting of multiple-choice and open-ended questions, complemented by semi-structured interviews to gain deeper insights. The focus was on understanding how students perceive the effectiveness of digital video projects in enhancing their speaking skills and overall language learning experience. The findings revealed that most students had a positive attitude toward creating digital video projects, stating that such activities significantly enhanced their confidence, fluency, and pronunciation in English. Many participants emphasized that digital video projects encouraged them to practice speaking repeatedly, which contributed to reducing anxiety and improving their performance. The study also found a clear connection between students' intrinsic motivation to improve their speaking skills and the perceived benefits of completing digital video tasks. Additionally, students highlighted the creative aspect of video-making, which fostered collaboration, critical thinking, and self-expression. The role of the lecturer was identified as crucial in guiding students throughout the project, particularly in overcoming technical and linguistic challenges. The study concludes that integrating digital video projects into speaking lessons not only improves speaking ability but also motivates learners to take active participation in language learning.

This community service activity aims to increase the capacity of residents of Tumpangrejo Hamlet, Ngenep Village, Karangploso District, Malang Regency through training in the manufacture and use of solar-powered lamps. The main problem faced by residents is limited access to electricity in some areas, especially in remote areas not yet covered by the PLN electricity network. Furthermore, there is a lack of knowledge about environmentally friendly renewable energy technology and its potential use in daily life. The activity method begins with socialization about solar energy, where residents are given an understanding of the basic principles and benefits of solar energy as an environmentally friendly alternative energy source. Then, practical training is conducted on assembling solar-powered lamp components, which includes installing solar panels, batteries, and LEDs. During the training, participants are guided to understand each stage of the assembly process and the importance of maintaining the equipment to ensure its long-lasting and optimal function. Technical assistance is also provided after the training to ensure residents can apply the skills learned in their daily lives. Participants are encouraged to assemble and maintain solar-powered lamps independently, so they do not solely rely on external parties for maintenance. The results of this activity demonstrated an increase in residents' knowledge and skills in understanding the concept of solar energy, as well as their ability to independently assemble and maintain solar-powered lamps. Furthermore, residents began utilizing solar-powered lamps for street and household lighting. This reduced reliance on conventional electricity sources, which are often limited and expensive. This activity is expected to become a model for community empowerment based on appropriate technology in rural areas, improving their quality of life through the sustainable use of available natural resources.

In addition to the main aspects of teacher competency, the study also emphasizes the importance of leadership and institutional support in the effective implementation of policies. The school leadership plays a crucial role in creating a conducive environment for professional development, fostering a culture of collaboration among teachers, and ensuring the implementation of competency-based assessments. It was found that the active involvement of the principal in monitoring and providing feedback to teachers significantly contributes to the continuous improvement of teaching practices. The study also highlights the importance of aligning teacher competency development with the school's educational goals and objectives. While some teachers have demonstrated significant improvement in their teaching methods and student engagement, others still require more support to fully integrate the competencies into their daily practices. The continuous professional development of teachers is therefore vital to ensure that the competencies are not only understood but also consistently applied in the classroom. Moreover, the study recognizes the critical role of community and parental involvement in enhancing the quality of education. Collaboration between the school, parents, and the local community can create a more supportive learning environment, ensuring that students receive the necessary resources and encouragement both at school and at home. In conclusion, the research suggests that while the implementation of teacher competency policies at SDN 2 Lubuk Seberuk has shown positive results, the process should be supported with more training opportunities, resource allocation, and consistent monitoring to overcome existing challenges.

This conceptual paper explores the strategic transformation of Islamic Da’wah institutions to support the achievement of Sustainable Development Goals (SDG) 4 and 16. Drawing from strategic management theories and Islamic ethical frameworks, particularly maqashid shariah, the study proposes a model for institutional reform that aligns religious values with global development agendas. Through a literature-based analysis, the paper synthesizes key concepts such as visionary leadership, ethical governance, and inclusive education. The findings suggest that integrating Islamic principles into strategic planning enhances institutional accountability and educational quality. This study contributes to the discourse on Islamic institutional development by offering a conceptual framework that bridges faith-based governance with sustainable development.

This conceptual study examines how Islamic Da’wah institutions can be strategically transformed to effectively contribute to the achievement of Sustainable Development Goals (SDGs), particularly Goal 4 on quality education and Goal 16 on peace, justice, and strong institutions. Grounded in strategic management principles and the ethical foundations of Islamic thought, especially maqashid shariah (the objectives of Islamic law), the paper presents a model that integrates religious values into institutional planning and reform. By conducting a thorough review of existing literature, the study identifies and synthesizes essential components for transformation, including visionary leadership that prioritizes long-term impact, ethical governance rooted in transparency and accountability, and inclusive education that is both accessible and values-based. The analysis reveals that aligning Islamic ethical frameworks with global development goals can enhance the operational effectiveness and social relevance of Da’wah institutions. Moreover, the incorporation of maqashid shariah in organizational strategy promotes a holistic approach to development that balances spiritual and material objectives. The study argues that by embracing strategic planning processes that reflect both Islamic values and modern development practices, Da’wah institutions can play a crucial role in advancing educational equity and institutional integrity. This not only strengthens the legitimacy and sustainability of these organizations but also positions them as key partners in the broader development agenda. Ultimately, the paper contributes to ongoing discussions about the role of faith-based organizations in global development by offering a conceptual framework that bridges Islamic governance principles with the pursuit of sustainable development outcomes, encouraging a more integrated and ethically grounded approach to institutional reform.

This study examines the development of Islamic civilization during the time of the Prophet Muhammad (peace be upon him) using an approach that rejects the conceptual dichotomy between the Meccan and Medina phases. The title "Meccan Period (622–632 CE)" in this context is not interpreted geographically, but rather as a historical and substantial continuation of Islamic values instilled in Mecca before 622 CE and culminating in the socio-political institutions in Medina after the Hijrah. This study uses a qualitative method with a literature study approach to examine the causal relationship between the spiritual foundations instilled in Mecca and the development of Islamic civilization institutions in Medina. The results of the study indicate that the Meccan period was a phase in the formation of the spiritual and moral character of Muslims through the strengthening of the values of monotheism, patience, justice, and noble character amidst social and political pressures. These values formed a solid ideological basis for the formation of a civilized Islamic society. After the Hijrah to Medina, these values were not only maintained but also systematically institutionalized. This is reflected in several important aspects, such as the drafting of the Medina Charter as the basis of the constitution that guarantees plurality and social justice, the establishment of the Prophet's Mosque as a center of religious and governmental activities, the regulation of the economic system through the prohibition of usury and the obligation of zakat as a form of equitable distribution of wealth, and the development of an educational system that emphasizes the integration of knowledge and manners. Thus, it is concluded that the consolidated Islamic civilization until 632 AD was the result of a development process based on spiritual and moral values that had been intensively instilled since the early phase in Mecca. This study emphasizes the importance of value continuity in the process of social transformation, as well as the relevance of a spiritual approach in the development of an inclusive, just, and sustainable civilization.

The Umayyad Dynasty (661–750 AD) was the first Islamic dynasty to implement a hereditary monarchy and played a significant role in the massive expansion of Islamic rule. After the end of the Caliphate, power passed to Muawiyah ibn Abu Sufyan, who founded the dynasty and moved the center of government to Damascus. This study aims to examine the political, social, economic, and religious dynamics during the Umayyad Dynasty through qualitative methods and a literature review approach. The results of the study indicate that the success of the Umayyad expansion to Spain in the west and India in the east was driven by solid military strength, intelligent diplomatic strategies, and an established government administration system. In the economic aspect, the Umayyad Dynasty developed a taxation and currency system that supported the country's financial stability. Infrastructure such as roads, postal services, and communication systems were also improved to support connectivity between regions. In the social and cultural fields, interactions between various ethnicities and religions encouraged the development of science, art, literature, and architecture, including the emergence of a distinctive Islamic architectural style. However, the unequal social system between Arabs and non-Arabs (mawali), as well as discrimination within the government, fueled public dissatisfaction. Furthermore, sectarian conflict between Sunnis and Shiites exacerbated the domestic political situation. Inequities in the distribution of power, nepotism, and authoritarianism were the main causes of the weakening of support for the Umayyad government. Ultimately, this dynasty collapsed after being overthrown by the Abbasid Dynasty in 750 CE. This study emphasizes that the success of a government is greatly influenced by just leadership, an inclusive government system, and the ability to respond adaptively to socio-political challenges.

The use of office stationery (ATK) plays an important role in supporting the smooth operation and administrative activities of government agencies, particularly the Financial and Development Supervisory Agency (BPKP). As an institution whose primary function is to supervise and evaluate state financial management, BPKP requires adequate logistical support to ensure optimal implementation of its duties. One form of such support is the availability of sufficient, timely, and appropriate ATK. Common problems often encountered in ATK management are overstock, which is excess inventory that leads to wasted budget and storage space, and stockout, which is a shortage of inventory that can hinder work activities. This study aims to control ATK inventory by applying the Min-Max Stock method. This method helps in determining the minimum and maximum inventory limits for each type of ATK, so that procurement of goods can be carried out in a planned and efficient manner. With this approach, agencies can maintain a balance between availability of goods and efficient use of the budget. The results of the study indicate that the application of the Min-Max Stock method in the BPKP environment produces more rational inventory figures. For the type of HVS paper F4 size ATK, the minimum and maximum values are set at 12 reams. Meanwhile, for A4-sized HVS paper, the minimum and maximum values are 72 reams and 98 reams, respectively. For printer ink, the ideal minimum and maximum quantities are 74 and 92 bottles. Meanwhile, BPKP logo folders have a minimum value of 240 sheets and a maximum of 325 sheets. The implementation of this method has a positive impact on the efficiency of the procurement and control process of stationery at BPKP.

Durian is a tropical fruit belonging to the climacteric group, meaning it experiences a surge in respiration after harvest and quickly deteriorates. Due to its perishable nature, processing is necessary to extend its shelf life and maintain its nutritional value and flavor. One traditional method of processing that has long been known in Indonesia, particularly in Kalimantan and Sumatra, is the fermentation of durian flesh into tempoyak. Tempoyak is a natural fermentation product made from ripe durian flesh that has undergone a further ripening process and has a distinctive sour taste and strong aroma. The tempoyak fermentation process involves the activity of microorganisms, particularly lactic acid bacteria (LAB) such as Lactobacillus plantarum and Lactobacillus curvatus, which play a crucial role in producing flavor, a semi-solid texture, and functional health benefits. Human food needs depend not only on the quantity of food but also on the quality of its nutritional content, such as carbohydrates, protein, fat, vitamins, and minerals. In this context, fermented foods such as tempoyak provide added value in the form of probiotics that have the potential to improve digestive health. Lactic acid bacteria, which dominate the natural fermentation process, play a crucial role in the formation of flavor compounds and beneficial biological activities. This study aimed to isolate and identify the types of LAB present in traditional tempoyak from Jambi. Isolation was conducted to obtain pure strains of bacteria with potential probiotics, while identification aimed to determine the dominant bacterial species in the tempoyak fermentation process. The results of this study are expected to contribute to the development of functional food products based on local fermentation.

Work and energy are important topics in physics learning. Learning on this topic can be done using various methods and media, which provide different results depending on the approach used. This study aims to identify various learning models and media and their influence on learning about work and energy through a meta-analysis of 17 relevant research journals. The results of the study indicate that there are various learning methods that can be applied, including the 7E Learning Cycle, STEM, Problem Solving, Think-Pair-Share, Inquiry, and others. Of these various methods, the inquiry approach is the most widely used because it is relevant to the student-based curriculum that positions teachers as facilitators in developing students' thinking skills and intellectual discipline.

Christian leadership can be understood as leadership rooted in the truth of God’s Word and exemplified through the life and ministry of Jesus Christ. In the Gospel narratives, Jesus consistently displayed leadership qualities that were grounded in service, sacrifice, humility, and the nurturing of His disciples. However, in today’s context, many church environments face a crisis of leadership characterized by corruption, arrogance, lack of integrity, and resistance to constructive criticism, all of which deviate from the biblical image of Christ as the Good Shepherd. This study aims to explore the biblical foundation of Jesus Christ’s leadership, focusing on both its character and technical dimensions as reflected in the Gospel of John, and to examine its implementation in the local ministry setting of GPdI Bethesda Kabanjahe. The research employs a qualitative method with two primary dimensions: a theological-biblical approach and a case study approach. The findings reveal that, first, the pastoral leadership model in the Gospel of John presents Jesus as the Good Shepherd who builds intimate relationships, willingly sacrifices, and develops the character of His followers. While these values are normatively acknowledged by church ministers, their implementation in GPdI Bethesda remains partial, fragmented, and not yet systematically embedded into the overall ministry structure. Second, theological reflection and practical implications highlight the urgent need for renewal that encompasses both organizational systems and the personal spiritual formation of leaders. Recommendations emerging from this study include leadership training grounded in Christlike character, developing an organizational structure that ensures regeneration, cultivating a healthy spiritual community, and contextually internalizing Gospel values into ministry practices. Strengthening these areas is essential for building authentic, sustainable, and Christ-centered leadership that responds to contemporary challenges and restores the church’s witness to the surrounding community.

The purpose of this study is to examine how human resource well-being is managed at Kuttab Fatih Indonesia. Using a qualitative approach with a case study design, the research employed in-depth interviews, field observations, and document analysis to gain comprehensive insights. Findings indicate that the well-being program implemented at Kuttab Fatih encompasses psychological, social, spiritual, and financial dimensions. The policies introduced within this framework seek to establish balance between professional responsibilities, personal life, religious guidance, and economic support. Such integration demonstrates the program’s ability to enhance teacher motivation, strengthen loyalty, and improve overall productivity, thereby reflecting its effectiveness. The evidence underscores the critical role of human resource well-being in advancing both staff performance and teacher commitment. Based on these findings, it is recommended that Kuttab Fatih continue to refine its well-being management strategies, particularly by acknowledging external factors that may influence financial sustainability and by ensuring alignment with well-being models rooted in Islamic principles. Moreover, the study suggests that other Islamic-based educational institutions could adopt this approach as a reference when formulating comprehensive and culturally appropriate well-being policies designed to foster motivation, engagement, and professional growth among educators and staff members. Other Islamic educational institutions should refer to this study as a guide while creating thorough well-being policies.

This qualitative descriptive research explores the principal’s efforts to enhance teacher performance through the implementation of educational supervision at SDI Puudhombo, East Nusa Tenggara. The study aims to understand the strategies, processes, and impacts of educational supervision in improving teaching quality. Purposive sampling was used to select three informants consisting of one school principal and two classroom teachers. Data were gathered through structured interviews, allowing for in-depth exploration of participants’ experiences and perceptions. Analysis was conducted using the Miles and Huberman interactive model, involving data reduction, data display, and conclusion drawing to ensure the credibility and reliability of the findings.The results reveal that educational supervision is systematically implemented twice a year, guided by a well-structured plan that outlines objectives, schedules, and targeted competencies. The principal applies a collaborative supervision approach, using classroom visitation techniques to observe teaching practices in real contexts. Post-observation, constructive feedback sessions are conducted to highlight strengths, identify areas for improvement, and provide practical recommendations for pedagogical development. Teachers demonstrate notable progress in preparing lesson plans, delivering interactive learning activities, and applying effective evaluation methods. However, certain aspects such as the integration of technology in teaching and differentiation strategies still require further enhancement. The findings indicate that educational supervision not only improves technical teaching skills but also fosters teacher professionalism, boosts work motivation, and promotes a culture of continuous improvement within the school. The study underscores the importance of consistent, supportive, and developmental supervision in elevating instructional quality. It concludes that systematic and ongoing educational supervision represents a highly effective strategy for advancing teacher performance in elementary education. This research enriches the body of literature in educational management and provides practical implications for strengthening school leadership, particularly in rural and resource-limited contexts such as East Nusa Tenggara.

This paper examines euthanasia from ethical, theological, legal, and human rights perspectives, focusing specifically on the Christian faith. Euthanasia, defined as the intentional termination of life to avoid physical suffering, raises significant moral and legal dilemmas. This study applies a qualitative method through literature review to explore expert opinions, Indonesian legal provisions, and theological foundations based on the Bible. The findings indicate that euthanasia contradicts the core principles of Christian ethics, Indonesian positive law, and human rights values that uphold the right to life. From a Christian worldview, life is a divine gift and should not be ended by human will. Suffering is understood as part of a spiritual journey that carries redemptive meaning. Furthermore, euthanasia presents complex implications not only for the individual undergoing the act but also for families, religious communities, and healthcare professionals. In Christian ethics, life and death are matters of divine sovereignty, and human agency in ending life is considered a violation of God's authority. The legal stance in Indonesia, as reflected in national laws and regulations, clearly prohibits any form of euthanasia, emphasizing the protection of human life as a constitutional right. From a human rights viewpoint, although autonomy is important, it must be balanced with the principle of preserving life. This study suggests that interdisciplinary dialogue involving theology, law, bioethics, and pastoral care is urgently needed to build awareness and offer compassionate responses to end-of-life issues. Churches, educators, and policymakers are encouraged to develop ethical guidelines and pastoral counseling approaches rooted in biblical truth and legal integrity. A wise and faithful response to the problem of euthanasia requires not only empathy but also a clear commitment to uphold the sanctity of life.

This study aims to examine the influence of compensation and work discipline on employee performance at Cahaya Nikmah Bakery located in Samarinda City. More specifically, this study analyzes three main things: first, the influence of compensation on employee performance; second, the influence of work discipline on employee performance; and third, the simultaneous influence of compensation and work discipline on employee performance. This study was conducted on 40 permanent employees who work at Cahaya Nikmah Bakery as research subjects. The method used in this study is a quantitative approach, with data collection techniques through observation, interviews, and questionnaires. The collected data were then analyzed using multiple linear regression techniques to determine the relationship and influence between the variables studied. The results of the data analysis show that the calculated F value of 35.898 is greater than the F table of 2.87 at a significance level of 5%. In addition, the significance value of 0.000 is below the critical limit of 0.05. This indicates that there is a simultaneous significant influence between compensation and work discipline on employee performance at Cahaya Nikmah Bakery. In other words, the combination of the two independent variables has a real contribution in influencing the level of employee performance. In addition to the simultaneous effect, the partial test results also show that each variable, namely compensation and work discipline, has a significant influence on individual employee performance. This is evidenced by the significance value for both variables, which is 0.000, which is also less than 0.05. The conclusion of this study shows that adequate compensation and the implementation of good work discipline can significantly improve employee performance. Therefore, company management is advised to continue developing a fair compensation system and strengthening a culture of work discipline to support overall company productivity and efficiency.

Entrepreneurial management is a process that involves the ability of individuals to create, manage, and develop businesses effectively in order to survive and compete in the midst of dynamic market changes. In this context, interest, creativity, and connections are important factors that can drive the success of a business, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. This study aims to analyze the influence of interest (X1), creativity (X2), and connection (X3) on business success (Y) in food MSME actors in Sumberejo Village. This study uses a quantitative approach with a survey method. The main instrument used in data collection is a questionnaire that has been tested for validity and reliability. The number of respondents in this study was 77 people, who were selected using purposive sampling techniques based on certain criteria such as the length of business and the type of food products produced. Data analysis was carried out using multiple linear regression with the help of statistical software. The results of the study show that the variables of interest, creativity, and connection simultaneously or partially have a positive and significant effect on the success of MSME businesses. Thus, MSME actors who have a high interest in entrepreneurship, are able to create product innovations, and have a wide network of relationships, tend to have a greater chance of achieving business success. This research suggests the need for entrepreneurship training that not only focuses on the technical aspects of production, but also the development of soft skills and social networks. Thus, the empowerment of MSMEs in rural areas will be more optimal and sustainable. These findings are expected to be a reference for village governments, training institutions, and other related parties in formulating strategies to strengthen MSMEs in rural areas.

This study aims to analyze the marketing strategies implemented and customer perception of MSMEs of Various Muzzaki Chips in Subang Regency. This study uses a qualitative descriptive approach with a case study method. Data is collected through interviews with MSME owners, employees, and customers, which are then analyzed to identify the effectiveness of marketing strategies and customer perception of the products and services provided. The focus of the research includes the implementation of marketing strategies based on the concept of Segmenting, Targeting, and Positioning (STP), as well as the 4P (Product, Price, Place, Promotion) marketing mix. In addition, the evaluation of customer perception is carried out based on five dimensions of service quality, namely Tangibility, Empathy, Responsibility, Responsiveness, and Assurance. The results of the study show that MSMEs Aneka Keripik Muzzaki have implemented the STP strategy on target, namely targeting consumers aged 15-45 years, including students, employees, and housewives. The marketing mix strategy used is quite effective, starting from the development of innovative and quality products, affordable pricing, distribution through direct and online channels, and promotion through social media such as WhatsApp and Instagram. Customer perception of MSMEs tends to be positive, as can be seen from their satisfaction with the taste, packaging, price, and service provided. These results reflect the success of the marketing strategy implemented in building customer loyalty and increasing business competitiveness. It is recommended that MSMEs continue to improve the quality of products and services and expand their marketing reach through digital platforms to achieve sustainable growth.

Human resource management (HRDM) is a crucial factor in supporting the success of companies in the digital era which is full of rapid change and global competition. Companies are required to not only adapt to technology, but also be able to build strategic and innovation-oriented MSDM systems. This study aims to examine the strategic role of MSDM in PT Telkom Indonesia (Persero) Tbk in supporting digital transformation and achieving organizational goals. Using a literature study approach, data was obtained from books, scientific journals, company annual reports, and official online sources. The results of the study show that PT Telkom Indonesia manages human resources strategically through various initiatives, such as the Great People Development Program (GPDP), digitization of the Human Capital Management (HCM) system, and strengthening the value-based work culture of "The Telkom Way" which includes Integrity, Enthusiasm, and Totality. This approach has a positive impact on increasing employee engagement, productivity, innovation, and the company's competitiveness in the highly competitive telecommunications industry. In addition, the implementation of digital technologies in HR management, such as the use of analytics platforms for performance measurement and online learning systems, has helped companies in accelerating the internal transformation process. However, challenges such as the digital divide between employees, differences in expectations between generations, and resistance to change are still obstacles that need to be addressed with a more inclusive, adaptive, and employee-well-being-oriented management strategy. This research provides the implication that the integration of technology, organizational culture, and talent development is an important combination in creating a resilient and sustainable HR system. The limitations of the research lie in the literature approach that has not touched the empirical aspect, so it is recommended that there be field studies or in-depth interviews with related parties in the next research to get a more holistic and accurate picture.

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.