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This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

Improving the quality of education has become a crucial issue in the era of globalization, marked by increasing competition between institutions and public expectations for superior educational services. Integrated Quality Management (TQM) emerges as a strategic approach to improve the effectiveness, efficiency, and satisfaction of various educational stakeholders. This study aims to review the development of studies related to TQM implementation in education through a qualitative literature review. Data were collected from scientific articles published between 2020 and 2025 using Google Scholar and Publish or Perish with the keywords "TQM implementation in education." From the initial 30 articles, five of the most relevant main articles were selected. The analysis revealed three main themes: (a) the application of TQM to strengthen institutional resilience, (b) the integration of Islamic values ​​in quality management, and (c) the challenges and opportunities of TQM in vocational education. This study concluded that the stakeholder satisfaction dimension remains underexplored and requires further empirical research.

This study aims to analyze the effect of burnout and turnover intention on employee performance in banks. Declining performance and high work pressure in the micro banking sector are important reasons for conducting this study. The research uses a quantitative approach with a survey method, involving 42 respondents from the credit, marketing, and teller divisions. Data collection was carried out through the distribution of questionnaires using a 1–5 point Likert scale, which were then analyzed using the Partial Least Squares (PLS) method through the SmartPLS 4 application. The results show that both burnout and turnover intention negatively affect employee performance. This means that as employees experience higher levels of emotional exhaustion and a stronger intention to leave their job, their performance declines. The study highlights the importance of addressing these psychological factors to enhance employee performance. The findings imply that company management should focus on improving the psychological well-being of employees to ensure the stability of organizational performance, reduce turnover, and maintain a productive workforce.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

The increasing snack consumption trend in Indonesia, along with the availability of processed snacks that are high in sugar, fat, and sodium but low in fiber, poses a significant challenge to digestive health. More than 40% of the global population experiences digestive disorders, often related to unhealthy eating patterns and low fiber intake. In response to this issue, an innovative healthy snack called TaroStik, made from taro vines (Colocasia esculenta) rich in fiber and nutrients, has been developed. This product comes in two forms, sticks and chips, with three flavor variants (salty, sweet, and spicy), offering a healthy snacking experience without sacrificing taste. Training on utilizing taro vines to create TaroStik was conducted in Banjarbaru, involving prospective entrepreneurs with a combined approach of theory, hands-on practice, and group discussions. Participants were trained from material selection, processing (peeling, soaking, steaming, frying), packaging, to social media marketing simulation. As a result, most participants were able to independently produce TaroStik, with some expressing intentions to continue production at a home scale. TaroStik not only provides a digestive health solution through natural snacks free of preservatives but also brings positive impacts in three areas: economy (creating business opportunities based on local ingredients), environment (reducing agricultural waste), and nutrition (increasing healthy food consumption). This innovation embodies the principles of green economy and sustainable entrepreneurship, opening new business opportunities and improving community welfare.

This study aims to strengthen the role of students' contributions in improving their understanding of Social Studies (IPS) subjects at SMP Negeri 4 Takalar using the Problem-Based Learning (PBL) method. The method used in this study is Classroom Action Research (CAR) with a qualitative approach that combines observation, interviews, and initial and final exams to assess the effectiveness of teaching. The results of the study indicate that the implementation of the PBL method is successful in improving students' activeness and critical thinking skills in understanding the IPS material, despite challenges such as adaptation to the service and limitations in learning media. The evaluation of this service program emphasizes the importance of good cooperation between universities and schools as well as continuous support for students so that the service provided can provide an optimal impact on improving the quality of education and developing students' interpersonal skills. These findings contribute to the development of active learning strategies that facilitate improving the quality of education at the junior high school level.

Early Childhood Education (PAUD) plays a fundamental role in shaping children's character, moral values, and intellectual potential from an early age. However, many PAUD institutions in Indonesia still face serious challenges in management, where attention is focused more on operational sustainability than on improving educational quality. This study aims to describe the actual condition of PAUD institutions, analyze the causes of weak management, and identify the impact of operational orientation on educational quality. The method used is a literature study through analysis of various sources such as books, scientific journals, research reports, and government policies related to PAUD implementation. The results of the study indicate that weak management is caused by limited human resources, low managerial competence, minimal funding, weak planning, and a lack of supervision and community support. The impact is seen in the decline in educational quality and low public trust in PAUD institutions. Therefore, it is necessary to strengthen quality-based management that emphasizes improving educator competence, community involvement, effective management of infrastructure, utilization of educational technology, and implementation of continuous evaluation. Professional and adaptive PAUD management is key to realizing superior, high-quality institutions that are relevant to the developmental needs of early childhood in the modern era.

This study aims to analyze the effectiveness of the STEM approach and the scientific approach in learning Trigonometry in terms of students’ mathematical problem-solving ability and self-efficacy. The research employed a quasi-experimental method with a nonequivalent comparison group design. The study population consisted of all Grade X MIPA students at MA Al-Ma’had An-Nur in the 2023/2024 academic year, with the sample taken from classes X MIPA 1 and X MIPA 2. Data collection instruments included pre-test and post-test assessments of mathematical problem-solving ability and a student self-efficacy questionnaire. Effectiveness criteria were based on post-test averages exceeding 75 for problem-solving ability and self-efficacy scores above 72, as well as improvements from pre-test results. Data were analyzed using the t-test at a 5% significance level to determine learning effectiveness in both groups. Differences in students’ initial conditions and treatment effects were examined using Hotelling’s T² and the N-Gain score test. An independent-sample t-test of N-Gain was used to compare the superiority between the two approaches. The results indicated that both the STEM and scientific approaches were effective in improving students’ mathematical problem-solving ability and self-efficacy. The STEM approach significantly influenced both variables and was superior in enhancing problem-solving ability, although not superior in improving students’ self-efficacy.

This study explores the satisfaction levels of health science students with their clinical practice experiences at Prabumulih City General Hospital. Clinical practice serves as a vital component of health education, enabling students to apply theoretical knowledge in real healthcare settings. Using a qualitative phenomenological approach, the research sought to gain an in-depth understanding of students’ subjective experiences. Data were collected through in-depth interviews, focus group discussions, and participatory observations with students undergoing clinical practice. Thematic analysis and data triangulation ensured the validity of findings. Results revealed that students’ satisfaction was influenced by hospital facility quality, guidance from medical staff and lecturers, and interactions with patients and their families. Moreover, challenges in managing clinical cases and the social support received also shaped students’ satisfaction. The study recommends improving clinical practice facilities, strengthening supervision and mentoring by medical personnel, and providing greater institutional support. It also suggests that health education institutions design clinical practice programs more closely aligned with student needs and professional expectations.

Electronic Medical Records (EMR) are crucial for the quality of healthcare services, but compliance remains a challenge. This study analyzed factors influencing compliance among healthcare workers at a type B private hospital in North Jakarta using a quantitative cross-sectional design with 58 respondents through total sampling. Data were obtained through questionnaires related to individual factors (age, length of service, knowledge), psychological factors (attitude, motivation), and organizational factors (leadership, work design, rewards). The results showed that 72.4% of respondents were compliant. The chi-square test revealed a significant relationship between compliance and age (p=0.042), length of service (p=0.000), knowledge (p=0.001), attitude (p=0.017), motivation (p=0.002), leadership (p=0.046), and rewards (p=0.010), while work design was not significant (p>0.05). Multivariate analysis found age, length of service, knowledge, and leadership as the dominant factors. Healthcare workers with younger age, shorter tenure, good knowledge, positive attitudes, high motivation, good leadership, supportive work designs, and adequate reward systems tend to have higher compliance rates. Improving compliance in completing EMRs depends not only on individual factors but also requires organizational support through effective leadership and management systems. Recommended interventions include improving digital literacy, regular training, strengthening a work culture that emphasizes the importance of medical documentation, and implementing peer learning strategies among healthcare workers to accelerate adaptation and share best practices in completing EMRs.

This study examines the role of Guidance and Counseling (BK) teachers in helping students face personal, social, academic, and career problems. Using qualitative descriptive methods through interviews, observations, and documentation, this study found that BK services were carried out routinely through classical guidance, group services, and individual counseling that focused on self-development, career exploration, bullying prevention, and exam readiness. The effectiveness of the service is also supported by a conducive BK environment and collaboration between subject teachers, parents, and external parties such as psychologists or related institutions. However, various obstacles are still found, such as a high ratio of counselors to students, changes in education policies that require rapid adaptation, limited support facilities, and generational differences between counselors and students that affect communication patterns. This research emphasizes the importance of improving the professionalism of BK teachers through continuous training and strengthening synergy between educators to realize effective, responsive, and oriented BK services that are oriented towards the development of students' character in a holistic and sustainable manner.

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.

Appendicitis is one of the most common causes of acute abdominal pain in children and is considered a surgical emergency requiring immediate diagnosis and management to prevent serious complications. Diagnosing appendicitis in children is often challenging because the symptoms are non-specific, and the child's ability to articulate complaints is limited. This case report discusses a 6-year-and-9-month-old boy who presented with a chief complaint of lower right abdominal pain accompanied by nausea, vomiting, and fever. Based on the results of the anamnesis, physical examination, and supporting investigations in the form of laboratory tests and abdominal ultrasound (USG), a diagnosis of acute appendicitis was established. The patient then underwent an appendectomy with good recovery and no complications. This case emphasizes the importance of comprehensive clinical evaluation and the use of non-invasive supporting examinations such as ultrasound in establishing the diagnosis of appendicitis in children. It highlights the critical role of timely diagnosis and intervention, which can lead to favorable outcomes and prevent the risk of perforation or other serious complications. Early recognition and appropriate surgical decision-making are key to improving patient prognosis.

This research aims to describe the forms and functions of expressive speech acts found in the film “Perayaan Mati Rasa” by Umay Shahab. This film was chosen because it showcases various forms of emotional expression that reflect the reality of everyday communication. The method used is descriptive qualitative. The data, consisting of the characters' utterances in the film, were collected thru observation and note-taking techniques, then analyzed using Chaer's theory of speech acts. The research results indicate that there are six types of expressive speech acts in this film: expressing gratitude, apologizing, praising, showing sympathy, expressing anger/disappointment, and praying/hoping. Each type of speech act has a different social function, such as building emotional closeness, improving social relationships, expressing empathy, and affirming moral values in interactions between characters. This finding suggests that the film “Perayaan Mati Rasa” not only represents emotional conflict but also depicts the dynamics of human communication laden with social and psychological values. The results of this research are expected to serve as a reference in pragmatic studies and discourse analysis, particularly in the analysis of expressive speech acts in literary works or film media.

The community service activity entitled "Building a Smart Society: Reading for the Future" The community service activity entitled "Building a Smart Society: Reading for the Future in Early Childhood" aims to increase children's interest in reading and strengthen the role of parents and teachers in fostering a culture of literacy from an early age. The background of this activity is the low interest in reading among Indonesian children caused by a lack of access to reading materials, minimal guidance from parents, and increasing dependence on gadgets. Through this program, it is hoped that parents and teachers will be able to understand the importance of guiding children in fun, interactive, and continuous reading activities. The implementation method of the activity includes lectures, discussions, questions and answers, and observations, involving teachers and parents of early childhood children in the Mangga Dua Selatan RPTRA environment. Evaluation was carried out using pre-tests and post-tests to measure the increase in participants' knowledge. The results of the activity showed an increase in the average score of participants from 59.5 to 84.5 with an N-Gain Score of 0.6 which is included in the moderate category. This proves that the activity is quite effective in improving parents' ability to guide children in reading. This community service activity contributes positively to building awareness of the importance of family literacy as the main foundation for the formation of the next generation. intelligent and competitive. This program is expected to continue to be implemented sustainably to strengthen the reading culture in the community.

This study aims to determine the application of the Problem-Based Learning (PBL) model in improving Civic Education (PKn) learning outcomes among fourth-grade students at SDI Harekakae, Malaka Regency. This research employed an experimental method using a post-test only control group design. The population consisted of all fourth-grade students, with class IV B serving as the experimental group and class IV C as the control group, totaling 42 students. The experimental group was taught using the Problem-Based Learning model, while the control group was taught without applying the model. Data were collected through learning outcome tests, observations, and documentation. The results showed that the experimental class achieved an average score of 85 out of an ideal score of 100 with a standard deviation of 8.25, while the control class obtained an average score of 62.6. These findings indicate that the implementation of the Problem-Based Learning model significantly improves students’ Civic Education learning outcomes. Therefore, the Problem-Based Learning model is recommended as an innovative alternative to enhance the effectiveness of Civic Education learning in elementary schools.

The implementation of ISO 9001:2015 as a quality management system standard has become a strategic issue in improving the competitiveness, efficiency, and consistency of organizational quality in the era of globalization and digitalization. However, the effectiveness of its implementation still varies depending on the organizational context, resource readiness, and quality culture. This study aims to systematically review the literature related to the implementation of ISO 9001:2015 to answer the main questions: how it affects organizational performance, how it is integrated with other management systems, and what the challenges and directions for future research are. The method used is a systematic literature review through a search of the Google Scholar and Publish or Perish databases using the keywords "ISO 9001:2015," "quality management systems," and "organizational performance." A total of 27 articles published between 2021 and 2025 were analyzed thematically. The review results show four main trends: the implementation of ISO in various sectors, the impact on performance and productivity, integration with other systems such as TQM and ISO 21001, and implementation challenges related to organizational culture and management commitment. In general, ISO 9001:2015 has been shown to improve organizational efficiency and reputation, but its success depends on the synergy between management, digital technology, and a quality culture. Further research is recommended to examine the integration of digital-based ISO and organizational sustainability.

This study investigates the impact of equity crowdfunding on significant infrastructure projects in Indonesia, with a focus on those that fall under the regulatory framework outlined in POJK No. 37/POJK.04/2018. It addresses the following research question: How does equity crowdfunding contribute to Indonesia's infrastructure financing? Its narrow focus on the use of crowdfunding for infrastructure fills a gap in the literature, which often lacks empirical research unique to Indonesia. Using a mixed-method approach that combines qualitative insights from stakeholder interviews with quantitative analysis of crowdfunding data, the study finds that although equity crowdfunding has the potential to mobilize capital for infrastructure, obstacles include investor protection, regulatory compliance, and project scalability. The study emphasizes the crucial role of regulatory frameworks and specially designed financial products in determining the outcomes of crowdfunding. In the end, the study recommends changing policy to create an atmosphere that is favorable to crowdfunding, improving financial, and aiding Indonesia's sustainable development goals.

The purpose of this study is to analyse the comparison of sensory characteristics between original putu ayu cake and a variant with a 25% substitution of kale leaf flour. The substitution of kale leaf flour is expected to serve as a natural alternative for coloring while also improving the cake's nutritional value. This research utilized a quantitative experimental approach, involving organoleptic testing with 62 panelists from the Brangsong Baru Housing. The panelists evaluated four sensory aspects: aroma, color, taste, and texture. The results from the organoleptic tests showed that substituting kale leaf flour positively influenced the aroma of the putu ayu cake without compromising its texture. However, the color and taste still require improvements to enhance the overall consumer acceptance of the cake. These findings highlight the potential of kale leaf flour as a functional ingredient in traditional cakes, offering a healthier alternative while maintaining the sensory qualities that consumers expect.

The era of educational transformation demands that primary education institutions, such as madrasah ibtidaiyah, possess human resources (HR) that are adaptive, innovative, and capable of navigating the dynamics of global change. Collaborative leadership has emerged as a strategic approach to fostering an organizational culture that is open, participatory, and oriented toward improving the quality of learning. This article aims to examine the role of collaborative leadership in the development of human resources in madrasah ibtidaiyah during the era of educational transformation. The research method employed is a Systematic Literature Review (SLR), analyzing various studies and literature related to collaborative leadership, HR development, and educational transformation. The findings indicate that collaborative leadership can strengthen internal collaboration, promote learning innovation, enhance teacher competencies, and create a learning environment that is responsive to change. The implications of this study highlight the importance of strengthening a collaborative culture in madrasah governance to realize excellent human resources.