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This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

Educational business incubation has become an important strategy for strengthening independence and innovation in elementary schools in the era of educational transformation. This approach allows schools to function not only as teaching institutions but also as centers for community-based economic and social empowerment. This study employs the Systematic Literature Review (SLR) method to analyze various scientific publications related to the implementation of educational business incubation, edupreneurship, and the strengthening of elementary school institutions. The findings indicate that educational business incubation programs can create alternative funding sources, expand opportunities for innovative learning, and reinforce a participatory culture within schools. Beyond financial aspects, business incubation also promotes cross-sector collaboration among schools, government, private sectors, and communities, thereby establishing a sustainable edupreneurship ecosystem. Through strategic and collaborative management, elementary schools can become independent, innovative institutions with high competitiveness in facing future educational challenges.

Purpose – This article aim For explore idea integrative regarding defense strategy Indonesian hybrid with combine approach conventional, asymmetric, and multidimensional in face complexity conflict in the ASEAN region. Design/ methodology / approach – Research This use systematic literature review (SLR) method on work Suhirwan and Wahyudin (2023), and literature international related defense, regional security, and warfare asymmetrical. This article analyzed 25 sources covering​ books, journals national reputable, and publications international in 2022–2025 period. Findings – The study shows that ASEAN's defense strategy is not can Again only depend on strength conventional, but need framework integrative that includes element diplomacy defense, defense cyber, and the role of actor Civil Defense Model Proposed hybrid​ in article This offer framework adaptive for Indonesia to anticipate threat conventional and non- conventional at a time.Implications practical – This article emphasize that Indonesia needs developing Cyber Forces Independent, strengthening diplomacy defense, as well as build Work The same cross ministries and institutions as part from system defense layered national.​ Originality / Value – Novelty article This lies in the formulation of the Integrative Model Defense Synergistic hybrid​ aspect military regular, defense cyber, counter-terrorism, and diplomacy defense to in One framework strategic. This model give contribution conceptual new for studies defense in ASEAN as well as relevance practical for maker Indonesian policy.

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

This article examines the operational management model of villages in Garut Regency, West Java, by emphasizing four key dimensions: governance, digital innovation, community participation, and the optimization of local resources. The study explores how the integration of participatory governance, technological innovation, and local potential can strengthen the effectiveness of village development and build an adaptive, sustainable governance system in the era of digital transformation. Using a Systematic Literature Review (SLR) approach, the research analyzes scientific publications and policy documents sourced from international databases such as Scopus and Web of Science, as well as national references including the 2025–2030 Garut Regency Medium-Term Development Plan (RPJMD) and reports from the Ministry of Villages, Disadvantaged Regions, and Transmigration. From an initial pool of 126 publications, 32 primary sources were examined through thematic coding to identify patterns, relationships, and key insights related to village governance, multi-actor collaboration, and public service digitalization. The findings reveal that good governance enhances transparency and accountability, digital innovation improves efficiency and data-driven decision-making, community participation strengthens social legitimacy, and the optimization of local resources supports sustainable economic value creation. These elements form the “Integrative Operational Management Model for Garut Villages,” which emphasizes adaptive collaboration and data-based management. The study also proposes practical strategies related to digital capacity-building, participatory planning, and applied research.

Public relations in schools plays a crucial role in building effective communication between the school and the community. Its primary functions include disseminating information, building a positive image, and establishing cooperation with external parties. This study aims to assess the implementation of the Public Relations function as a functional position in improving public communication at SDN Sempusari 01 Jember. The approach used was descriptive qualitative with data collection through interviews, observation, and documentation. The results indicate that although the Public Relations function has been implemented, its implementation is still not optimal. Communication activities such as publications and community engagement have been carried out, but are not well structured. The main obstacle lies in the lack of functional staff and understanding of the role of public relations. Therefore, improving the competence of teaching staff is necessary for a more optimal role of Public Relations in strengthening public communication in elementary schools.

This study aims to systematically review various studies that discuss the role of entrepreneurship education in developing students’ entrepreneurial spirit at the Senior High School (SMA) and Vocational High School (SMK) levels. The method used is the Systematic Literature Review (SLR), guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The reviewed articles cover publications from 2019 to 2025. Based on the selection of 20 scientific articles, the findings indicate that entrepreneurship education plays an important role in enhancing students’ creativity, innovation, self-confidence, and independence. The most effective learning strategies include project-based learning, business simulations, and collaboration with the industrial sector. In addition, teachers play a crucial role as facilitators in fostering an entrepreneurial mindset. The challenges identified include limited resources, insufficient teacher training, and suboptimal school policy support. Overall, entrepreneurship education has been proven to make a significant contribution to shaping entrepreneurial character and preparing students to face the challenges of the workforce.

The development of the digital economy has driven major changes in consumer behavior, from traditional transactions to online interactions. These changes present both challenges and opportunities for businesses, particularly in the e-commerce sector, where consumer trust, data privacy, and digital technology adoption are important factors in decision-making. This study aims to map global trends in online consumer behavior research in the context of the digital economy using bibliometric analysis. Data was collected from the Scopus database using the keyword “online consumer behavior” for the period 2020-2025. The dataset was exported in CSV format and analyzed using VOSviewer and R Studio (Biblioshiny). The analysis included annual publication trends, identification of authors, journals, countries, as well as keyword mapping and citation networks. The results show a significant increase in publications after 2020, with China, the United States, and India as the main contributors. Keyword mapping reveals four research clusters: consumer trust and data privacy, e-commerce and digital platform adoption, consumer experience and personalization, and social commerce and social media influence. These findings confirm a growing research focus on issues of digital trust and opportunities for utilizing new technologies such as artificial intelligence and social media. This study provides a comprehensive overview of global trends in online consumer behavior and an important contribution to academics, practitioners, and policymakers.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

Background: Maternal Mortality Rate (MMR) in Indonesia remains a significant health challenge, with the majority of deaths related to preventable pregnancy complications. Empowering pregnant women through increased knowledge and skills in early detection is a key strategy to encourage timely care seeking. Objective: To review and analyze policies and implementation of programs empowering pregnant women in early detection of complications in Indonesia over the past five years (2020–2025), including policy frameworks, implementation models, research findings related to impacts and barriers, and policy recommendations. Methods: A scoping review using the Population-Concept-Context (PCC) approach was conducted. The literature search included scientific publications, national policy documents, and program reports published between 2020–2025. Relevant works included quasi-experimental studies, program reports, and policy documents. Main results: Maternal empowerment programs are driven by national policies to improve maternal health literacy and reduce MMR. Implementation is often integrated into Pregnant Women's Classes (KIH) or through digital media. Educational interventions have shown significant improvements in maternal knowledge of danger signs, but challenges include the low quality and availability of educational materials, as well as issues with outreach to mothers in remote areas. Conclusion: Empowering pregnant women in early detection is an important policy initiative to reduce maternal mortality. However, standardization of the curriculum, strengthening the role of cadres, and increased digital support are needed to ensure equitable reach and effectiveness.

This study aims to analyze the role of Public Relations in establishing partnerships with the press to increase publicity at SMPN 12 Jember. The background of this study is influenced by the importance of positive media publications in building a school's reputation and competitiveness amidst intense competition among educational institutions. The research method used is a qualitative case study approach, involving in-depth interviews, participant observation, and documentation studies of public relations staff and media partners. The results show that the role of public relations has evolved from an administrative function to a strategic spearhead that manages two-way communication, fosters relationships, and builds reputation. The strategies implemented include the use of convergent media, by combining traditional media (such as school magazines and brochures) with digital media (such as websites, Instagram, and YouTube) to expand the reach of messages. In addition, adaptations to local culture, such as the use of polite Javanese language and a family-like approach, have proven effective in building public trust. This study also emphasizes the importance of systematic and participatory evaluation to improve program effectiveness. The implications of this study suggest that schools design measurable and contextual public relations strategies with local values ​​to increase the school's visibility and positive image.

This study aims to systematically examine the influence of digital literacy on the learning outcomes and 21st-century skills of high school students. The method used is a Systematic Literature Review (SLR) following the PRISMA guidelines. Data sources were obtained from various academic databases, including Google Scholar, ERIC, ScienceDirect, and SpringerLink, with publications ranging from 2019 to 2025. A total of 30 articles were selected based on predetermined inclusion and exclusion criteria. The analysis was conducted using a thematic approach to identify patterns, relationships, and the contribution of digital literacy to learning outcomes and the development of 21st-century skills, such as critical thinking, collaboration, communication, and creativity. The synthesis results show that digital literacy has a significant influence on improving learning outcomes and strengthening 21st-century competencies. This study emphasizes the importance of integrating digital literacy into secondary school curricula and teacher training to support effective 21st-century learning.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

The ability to write scientific papers is an essential competency for students in supporting academic achievement and readiness to face the world of work and research. However, many students still experience difficulties in compiling scientific papers, especially in the aspects of writing systematics, the use of academic language, and reference management. In response to this problem, the service team carried out a Scientific Writing Preparation Training for PASIM National University students as a form of implementation of the Tri Dharma of Higher Education in the aspect of community service. The training method uses an andragogy approach through interactive lectures, discussions, and hands-on practice. The activity was attended by around 50 students across study programs. The training material includes an introduction to scientific papers, writing rules, topic determination techniques, reference search and management, and outline preparation. Evaluation was carried out through observation, assessment of written products, and satisfaction questionnaires. The results showed an increase in participants' understanding by 30–40% based on the comparison of pre-test and post-test. All participants succeeded in compiling an outline of scientific papers, and the majority expressed satisfaction with the training. This activity has proven to be effective in improving students' scientific writing skills and fostering academic motivation and culture. It is recommended that similar training be carried out on an ongoing basis with intensive mentoring to support the improvement of the quality of human resources and contribution to student scientific publications.

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

This paper presents a narrative review focusing on the significance of in silico methodologies in identifying and evaluating natural bioactive compounds as promising antidiabetic agents. By examining scientific publications from 2020 to 2025, the review highlights substantial evidence that various plant-derived metabolites such as flavonoids, phenolic acids, terpenoids, and glycosides from Orthosiphon stamineus, Moringa oleifera, Syzygium polyanthum, Tinospora crispa, and Albizia saman demonstrate notable affinity toward several crucial enzymes implicated in type 2 diabetes, including DPP-4, SGLT-2, α-glucosidase, and PTP1B. Findings from molecular docking analyses and ADMET simulations indicate that many of these compounds exhibit favorable pharmacokinetic behavior, strong receptor interactions, and minimal toxicity, suggesting their potential as multitarget natural therapeutics with synergistic modes of action. Utilizing in silico screening as an initial step effectively predicts biological activity and pharmacological profiles prior to experimental validation through in vitro and in vivo testing, thus reducing both time and research expenditure. The synergy between computational modeling, medicinal chemistry, and phytochemical exploration establishes a scientific framework that supports the advancement of rational, safe, and sustainable herbal-based antidiabetic drug development derived from Indonesia’s vast biodiversity and encourages self-reliance within the national pharmaceutical sector.

This Community Service Program (PkM) arises from the significant challenges faced by Vocational High School (SMK) students in adapting to the rapid progression of the digital era and the widespread use of artificial intelligence (AI). In an environment flooded with online information, many students tend to accept and share digital content without adequately verifying its validity, leaving them susceptible to misinformation, deceptive media, and inaccurate data. Ethical risks linked to AI misuse have also surfaced, including plagiarism through automated text-generation tools, excessive reliance on chatbots without ethical consideration, and potential privacy breaches due to limited awareness of technological vulnerabilities. To respond to these issues, the PkM program adopts an educational strategy focused on critical digital literacy training and mentoring tailored for SMK students. The initiative highlights the importance of critical thinking in evaluating and validating digital information, while simultaneously promoting ethical responsibility in using AI. Through workshops, case-based simulations, group discussions, and practical content analysis, students learn to recognize digital manipulation and reflect on the social implications of AI. Expected outcomes include increased ethical digital awareness, the development of a sustainable training module, academic publications, and long-term collaboration between schools and universities, ultimately preparing students to be competent, ethical, and responsible digital citizens.

Canine dwarfism is a growth disorder resulting from physiological dysfunction within the endocrine system, primarily due to growth hormone (GH) deficiency commonly caused by abnormal pituitary development. GH and Insulin-like Growth Factor 1 (IGF-1) play essential roles in regulating the growth of bones, muscles, skin, and internal organs through the hypothalamic–pituitary–liver axis. Under normal conditions, the hypothalamus controls GH secretion, which subsequently stimulates the liver to produce IGF-1 as the main mediator of growth. Genetic abnormalities such as LHX3 mutations can impair somatotroph cell differentiation and reduce GH production, ultimately leading to decreased IGF-1 levels. The deficiency of these hormones disrupts chondrocyte proliferation in the epiphyseal plates, decreases muscle protein synthesis, and negatively affects the development of tissues such as skin, hair, and reproductive organs. This study was conducted using a literature review method by searching scientific databases and selecting relevant publications addressing the physiological, clinical, and pathophysiological aspects of canine dwarfism. Literature analysis indicates that GH deficiency leads to clinical manifestations such as stunted body size, thin and easily shedding hair, dry and infection-prone skin, reduced muscle mass, metabolic disturbances, and delayed reproductive maturation. Diagnosis is established through clinical evaluation, IGF-1 measurement as an indicator of GH activity, and radiographic assessment of epiphyseal plate development. Overall, a comprehensive understanding of the relationship between physiological abnormalities and clinical signs is crucial for early detection and appropriate management of dwarfism, providing a strong scientific foundation for understanding the hormonal mechanisms disrupted in this condition.