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Harga emas dunia merupakan faktor eksternal yang berpotensi memengaruhi kinerja keuangan perusahaan pertambangan emas, namun hubungan keduanya tidak selalu bersifat linear mengingat kompleksitas struktur bisnis dan biaya perusahaan. Penelitian ini bertujuan menganalisis secara komparatif tren harga emas dunia dengan profitabilitas PT Aneka Tambang Tbk periode 2021–2025 menggunakan metode deskriptif kuantitatif dengan pendekatan komparatif tren. Data bersumber dari laporan keuangan konsolidasian audited PT Aneka Tambang Tbk tahun 2021–2025 serta data harga emas rata-rata tahunan yang diterbitkan oleh World Gold Council, dengan indikator profitabilitas Return on Assets (ROA) dan Net Profit Margin (NPM). Hasil penelitian menunjukkan bahwa harga emas mengalami kenaikan akseleratif dari USD 1.793,38 menjadi USD 3.518,43 per troy ounce dengan pertumbuhan kumulatif 96,2%, sementara profitabilitas perusahaan bergerak fluktuatif dengan puncak tertinggi pada 2025. Analisis komparatif terhadap empat fase pergerakan menunjukkan hubungan yang tidak konsisten dan non-linear, di mana dua fase bergerak searah, satu fase berlawanan, dan satu fase bersifat parsial, yang disebabkan oleh fluktuasi volume penjualan, ekspansi aset yang belum produktif, dan lonjakan beban pokok pembelian logam mulia dari pihak ketiga. Penelitian ini mengimplikasikan bahwa analisis profitabilitas perusahaan pertambangan perlu mempertimbangkan struktur biaya, strategi pengadaan, dan keputusan investasi secara simultan, tidak cukup bertumpu pada pergerakan harga komoditas semata.

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

This study aims to synthesize empirical and theoretical literature on the Planning–Organizing–Actuating–Controlling (POAC) framework in public sector management, identify asymmetries among its functions, and propose a reconfiguration of POAC that is relevant to digital and collaborative governance. The study employs an integrative literature review by examining classical management literature, peer-reviewed journals, government regulations, and official governance indicators. Data were analyzed thematically based on the four POAC functions and synthesized across themes, using Indonesia during the 2021–2025 period as the empirical context. The findings reveal that planning and organizing functions have developed relatively well, while actuating and especially controlling remain persistent weaknesses. This condition is reflected in improvements in several formal governance indicators, including the Electronic-Based Government System (SPBE) Index, Indonesia’s ranking in the E-Government Development Index (EGDI), Unqualified Audit Opinions (WTP), and public service compliance ratings. However, during the same period, the Corruption Perceptions Index (CPI) declined. These findings indicate a gap between administrative achievements and substantive outcomes, consistent with the concept of means–ends decoupling in neo-institutional theory. The study contributes by bridging classical management theory with contemporary governance paradigms and proposing a Data-driven, Networked, Adaptive, and Participatory (DNAP) model of POAC. Practically, the results highlight the need to strengthen controlling functions and adaptive leadership to foster more effective, transparent, and outcome-oriented public governance.

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.

This study examines how profitability affects company value among manufacturing firms included in the LQ45 index during the 2023–2025 period, with debt policy serving as a moderating variable. Increasing business competition encourages companies to improve their financial performance and market value to attract investors and maintain long-term sustainability. A quantitative research approach with a causal research design was employed to analyze the relationship between the variables. The study used secondary data obtained from audited annual financial statements published on the Indonesia Stock Exchange. Data analysis was conducted using Moderated Regression Analysis (MRA) with the assistance of SPSS version 26. The results indicate that profitability has a significant positive effect on firm value, suggesting that higher profitability enhances investor confidence and contributes to higher market valuations. Furthermore, debt policy significantly moderates the relationship between profitability and firm value by strengthening the influence of profitability. The coefficient of determination increased from below thirteen percent to more than sixty-three percent after including the moderating variable. These findings demonstrate that effective debt management combined with strong profitability contributes to higher firm value and supports sustainable corporate growth and long-term investor confidence.

Background: Schizophrenia is a serious chronic mental disorder that can affect thinking, perception, feelings, and behavior. Patients with undifferentiated schizophrenia are at risk of experiencing the nursing problem of risk of violent behavior (RPK) due to their inability to control emotions and anger. Based on data from the medical records of RSJD dr. Amino Gondohutomo, Central Java Province, from August to October 2025, the risk of violent behavior was the highest nursing diagnosis in the Gatotkaca Ward, reaching 56.5%–77% of all inpatients. Objective: To perform nursing care on Tn. K with the main problem of risk of violent behavior due to undifferentiated schizophrenia at RSJD dr. Amino Gondohutomo, Central Java Province. Methods: This study used a descriptive method with a nursing process approach. Data collection was carried out through interviews, observation, documentation studies, and literature review. Nursing care was provided from November 18 to 22, 2025. Results: Assessment findings on Tn. K (19 years old) with undifferentiated schizophrenia and a history of physical abuse, parental rejection, and family violence revealed four nursing problems: risk of violent behavior (core problem), sensory perceptual disorder: auditory and visual hallucinations, self-concept disorder: low self-esteem, and self-care deficit. Implementation was carried out through nursing strategies (SP) 1 to 4 for risk of violent behavior (physical, medication, verbal, and spiritual control), SP 1 and SP 3 for self-care deficit, and SP 1 to SP 2 for sensory perceptual disorder: hallucinations. All implementation stages were optimally achieved. Conclusion: Nursing evaluation showed that the client was able to achieve cognitive, affective, and psychomotor goals in all implemented SPs. Collaboration with ward nurses was carried out to continue SP 3 and SP 4 for hallucinations and the entire low self-esteem intervention due to time constraints.

The rapid growth of digital technology has encouraged school counseling services to adapt to the needs of students who are highly connected to digital media. This study aimed to audit the implementation of Digital Counseling Reality in counseling services at SMA Negeri 15 Medan to examine the level of technology integration within counseling practices. Data were collected through interviews, observations, document reviews, and digital audit instruments involving the counseling coordinator, school counselors, and students. The findings revealed that the school has utilized social media, consultation platforms, digital assessments, online counseling, and data-based evaluations in delivering counseling services. School counselors demonstrated positive attitudes toward e-counseling and showed adequate technological competence, while students expressed positive perceptions regarding comfort, accessibility, and the necessity of digital counseling services. The audit result reached a score of 23, placing the school in the digital-integrated category. These findings indicate that technology has become an essential component of counseling services and contributes to improving service quality, accessibility, and effectiveness for students.

The rapid development of information technology drives various business sectors, including the beauty and health industry, to adopt digital systems in their operational management. A Beauty Clinic, a medium-scale aesthetic clinic, faces significant operational challenges in managing human resources, finance, and digital marketing in an integrated manner. This study aims to analyze the existing manual operational system of A Beauty Clinic using the PIECES framework (Performance, Information, Economy, Control, Efficiency, Service), design and configure an Odoo ERP Community Edition implementation integrating the HR, Invoicing/Point of Sale, and Social Marketing modules, and evaluate the operational efficiency improvements achieved. The research employed a qualitative descriptive approach with a case study method and Rapid Application Development (RAD) as the system development methodology. Data was collected through direct observation and semi-structured interviews. The results show that the manual system experienced critical problems across all six PIECES dimensions. Post-implementation evaluation indicates an estimated 80% reduction in the secretary's administrative workload (from 20–25 hours to 3–5 hours per month), over 90% reduction in payroll error frequency, and an 87% reduction in transaction processing time per cashier transaction. The implementation of role-based access control and complete audit trails fundamentally addressed the security vulnerabilities identified in the as-is analysis. This study demonstrates that Odoo Community Edition is an effective, comprehensive, and cost-efficient ERP solution for small and medium-scale beauty clinics seeking to transform from fragmented manual systems to integrated, data-driven information systems.

Background: Schizophrenia is a psychiatric disorder characterized by positive psychotic symptoms (such as hallucinations) and negative symptoms accompanied by cognitive decline. Auditory hallucinations represent the most common positive symptom, occurring in more than 75% of patients with schizophrenia. Objective: This study aimed to describe the comprehensive nursing care for Mr. F with a primary problem of perceptual sensory disorder: auditory hallucinations due to undifferentiated schizophrenia at Gatot Kaca Ward, RSJD dr. Amino Gondohutomo, Central Java Province. Method: This study used a descriptive method with a nursing process approach, including assessment, nursing diagnosis, intervention planning, implementation, and evaluation. Data collection was carried out through interview, observation, and literature study. Results: Nursing problems identified were: perceptual sensory disorder (auditory hallucinations) as the core problem, social isolation (withdrawal) as the causa, risk of violent behavior as the effect, and self-care deficit as an accompanying problem. Nursing interventions were conducted using the implementation strategy (SP) 1, 2, and 3 for hallucinations and SP 1 for self-care deficit. Conclusion: After 4 days of nursing implementation, 2 out of 4 nursing diagnoses were resolved: perceptual sensory disorder (auditory hallucinations) and self-care deficit, while social isolation (withdrawal) and risk of violent behavior remained unresolved. Patients with hallucinations are expected to be able to control hallucinations using the methods that have been taught.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

The imbalance in bargaining position between business actors and consumers frequently places consumers in a vulnerable position to economic exploitation through the inclusion of standard clauses and unfair trade practices. This study aims to analyze the fulfillment of rights and obligations of the parties, identify the comprehensive boundaries of prohibited acts for business actors, and examine the legal binding force of standard clauses in commercial transactions under Law Number 8 of 1999 concerning Consumer Protection (UUPK). The method employed in this research is a normative juridical legal approach with statutory and conceptual analysis, utilizing qualitative analysis of secondary data obtained from library research combined with a deductive reasoning method. The findings underscore two pivotal aspects. First, the weak standing of consumers in the market is driven not only by economic imbalances but also by low legal awareness and minimal information transparency regarding quality standardization. Second, the inclusion of standard clauses that unilaterally transfer liability (exculpatory clauses) is strictly prohibited by Article 18 of UUPK and declared null and void, which aligns with the progressive judicial stance in the landmark Supreme Court Civil Judicial Review Decision Number 124/PK/PDT/2007. The theoretical implication of this study urges a reconstruction of the freedom of contract doctrine bounded by distributive justice, while its practical implication recommends the government, YLKI, and BPKN to tighten preventive oversight through auditing draft standard agreements in public spaces and formulating adaptive regulations toward digital contract disruptions.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

Tax avoidance presents a unique challenge, as it is morally acceptable and does not violate the law, yet it is detrimental to the government. There are loopholes (grey areas) in the tax code that are exploited. To further examine the influence of factors including institutional ownership, audit committees, firm age, and debt (leverage) on tax avoidance, this study aims to gather data. The analysis uses multiple regression at a 5% significance level on data obtained from 177 of 59 consumer goods sector companies listed on the IDX for the 2022–2024 period. A partial and statistically significant relationship was found between fiscal policy and factors such as firm age, institutional ownership, audit committees, and leverage. Penghindaran pajak menghadirkan tantangan khusus, karena secara moral dapat diterima serta tidak pemerintah tidak melanggar hukum, namun merugikan pemerintah. Ada celah (grey area) dalam kode pajak yang dimanfaatkan. Guna mempelajari lebih lanjut berkaitan dengan berpengaruhnya faktor termasuk kepemilikan institusional, komite audit, firm age, serta utang (leverage) atas penghindaran pajak, penelitian ini bermaksud untuk mengumpulkan fakta. Analisis menggunakan regresi berganda pada tingkat signifikansi 5% pada data yang diperoleh sebanyak 177 dari 59 perusahaan sektor barang konsumsi terdaftar di BEI periodisasi 2022-2024. Ditemukan hubungan parsial serta sinifikan secara statistik kebijakan fiskal serta faktor seperti umur perusahaan, kepemilikan institusional, komite audit, serta leverage.

Penelitian ini dilatarbelakangi oleh kesenjangan minat belajar yang melekat di kalangan mahasiswa. Penelitian ini bertujuan untuk membandingkan minat belajar pada mahasiswa STAI Sebelas April mengacu pada tiga tipe gaya belajar, yaitu auditory, visual dan kinestetik berdasar gender. Penelitian ini menerapkan pendekatan kuantitatif dengan metode komparasional menggunakan analisis data statistik melalui uji Two Way Anova dengan General Linear Model. Hasil penelitian ini mengungkap temuan yaitu: Terdapat pengaruh gaya belajar auditory, visual dan kinestetik terhadap minat belajar mahasiswa (p = < 0.001); Namun tidak terdapat pengaruh gender terhadap minat belajar (p = 0.610); Dan tidak terdapat interaksi gaya belajar dengan gender dalam membangun minat belajar mahasiswa (p = 0.704 > 0.05). Penelitian ini berimplikasi bahwa keragaman gaya belajar mahasiswa terkait erat dalam memupuk minat belajarnya. Penelitian merekomendasikan agar dosen mengakomodir semua keragaman gaya belajar di dalam proses perkuliahan.

This study aims to analyze the influence of accountability and transparency in government financial reports on the achievement of Sustainable Development Goals (SDGs) 2 in Indonesia. SDGs 2 focuses on efforts to eradicate hunger, increase food security, and improve public nutrition. The study used a quantitative approach with panel data in 34 provinces in Indonesia during the 2021–2022 period. The sampling technique was purposive sampling, resulting in a total of 68 research observations. The research data were sourced from the National Development Planning Agency (BAPPENAS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of regional financial reports. The accountability variable was measured using the BPK audit opinion on the LKPD, while transparency was measured based on the openness of the publication of seven components of the regional government financial report. Data analysis was performed using the Common Effect Model (CEM) with a robust standard error approach. The results showed that accountability has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 3.919 and a significance level of 0.000. Transparency also has a positive and significant effect on the achievement of SDGs 2 with a coefficient value of 2.415 and a significance level of 0.000. In addition, accountability and transparency simultaneously proved to have a significant effect on the achievement of SDGs 2. This finding indicates that the implementation of good governance through increased accountability and transparency of financial reports can support the effectiveness of food security and sustainable development programs in Indonesia.

The development of artificial intelligence (AI) has fundamentally transformed digital marketing communication, while emerging as a strategic instrument in public relations practices of global corporations. This study aims to examine the construction of meaning around artificial intelligence as a financial solution within the cultural context of Lebaran, while analyzing the PR communication strategy employed by Google Indonesia in building persuasive messages for its public on digital platforms. The research object is a video advertisement posted on the official Instagram account @googleindonesia on March 7, 2025, promoting the Gemini Canvas feature for managing Tunjangan Hari Raya (THR) budgets. This study employs a descriptive qualitative approach with an interpretive paradigm, integrating two complementary analytical perspectives: first, Roland Barthes three-level semiotic analysis — denotation, connotation, and myth — to deconstruct meaning constructed through visual, verbal, and auditory signs in the advertisement; second, the PR communication strategy framework from Smith (2021) to identify how the choices of mascot, emotional message, and cultural appeal represent strategically planned communication decisions by Google Indonesia. The findings reveal that Google Indonesia constructs Gemini Canvas as an empathetic and culturally aware entity through three key elements: anthropomorphic symbolism in the form of a bespectacled cat functioning as brand mascot, local cultural markers of ketupat and THR, and Arabic-nuanced music that aurally reinforces the Lebaran atmosphere — all representing deliberate strategic PR decisions. From Smith’s (2021) perspective, the advertisement applies a proactive communication strategy combining negative emotional appeal — financial anxiety ahead of THR — immediately followed by positive emotional appeal as a concrete solution through Gemini Canvas, representing a structured form of public perception shaping. At the myth level, the advertisement normalizes reliance on digital platforms through systematic cultural localization. This study contributes to understanding AI-based digital marketing communication strategies and the shaping of public perception on AI technology by global corporations in the Indonesian market.  

The rapid development of digital technology has encouraged schools to adapt counseling services to the needs of students in the modern era. This study aimed to analyze the effectiveness of the transformation of guidance and counseling services toward the digital era through a digital counseling audit at SMP N 18 Medan. The study used a descriptive evaluative approach with mixed methods involving guidance counselors and students as research subjects. Data were collected through questionnaires, interviews, observations, and documentation related to digital counseling services. The findings showed that digital counseling services had begun to be implemented through online communication media such as WhatsApp and digital learning materials. Both counselors and students responded positively to the implementation of digital counseling because it was considered more flexible and accessible. However, the audit results indicated that the school was still in the transition category because several aspects such as digital databases, online assessment systems, and integrated counseling platforms had not been fully developed. The study implies that schools need to strengthen digital infrastructure, improve counselor digital competence, and develop more integrated counseling systems to support student needs in the digital era.

Financial reiporting timeilineiss is a cruicial eileimeint that seirveis as a signal of information quiality for inveistors in making inveistmeint deicisions, eispeicially in strateigic seictors suich as thei food and beiveiragei induistry, which has high volatility. This stuidy aims to eixaminei and analyzei thei eiffeict of Profitability on Auidit Reiport Lag with thei Auidit Committeiei as a modeirating variablei in companieis in thei Food and Beiveiragei suib-seictor listeid on thei Indoneisia Stock Eixchangei (IDX) for thei peiriod 2020–2024. This stuidy uiseis a quiantitativei cauisality approach with seicondary data from annuial financial reiports and indeipeindeint auiditor reiports. Thei sampling teichniquiei uiseid puirposivei sampling, which produiceid a samplei of 48 companieis with a total of 240 obseirvations oveir fivei yeiars of obseirvation. Data analysis was peirformeid uising Paneil Data Reigreission with thei seileicteid Random Eiffeict Modeil (REiM) and Modeirateid Reigreission Analysis (MRA) uising EiVieiws 12 softwarei. Thei reisuilts show that profitability has a neigativei and significant eiffeict on auidit reiport lag, meianing that thei higheir a company's profitability, thei shorteir thei duiration of its auidit compleition beicauisei manageimeint is eincouirageid to conveiy “good neiws” to thei puiblic. Conveirseily, thei auidit committeiei, proxieid by thei nuimbeir of meimbeirs, has no significant eiffeict on auidit reiport lag. Fuirtheirmorei, thei MRA teist reisuilts provei that thei Auidit Committeiei is uinablei to modeiratei thei reilationship beitweiein Profitability and Auidit Reiport Lag. This finding has important implications that thei eiffeictiveineiss of suipeirvision in acceileirating thei auidit proceiss is not soleily deiteirmineid by thei quiantity or nuimbeir of Auidit Committeiei meimbeirs, buit is morei influieinceid by quialitativei aspeicts suich as compeiteincei, accouinting eixpeirtisei, and thei indeipeindeincei of meimbeirs in carrying ouit theiir suipeirvisory fuinctions

This study endeavors to elucidate the application of educational videos pertaining to Heroes' Day in fostering the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut. Social communication skills are essential for young children as they support language development, social interaction, emotional expression, and the ability to build positive relationships with others. Therefore, educators are encouraged to utilize innovative and engaging learning media that can effectively stimulate children's communication abilities. The methodological framework employed in this investigation was qualitative in nature, utilizing a descriptive approach. The participant cohort comprised 15 children from Group B, aged between 5–6 years. Data were gathered through systematic observation, structured interviews, and comprehensive documentation to obtain a thorough understanding of the learning process and its outcomes. The findings revealed that the integration of educational videos concerning Heroes' Day facilitated the development of social communication skills among children, including verbal expression, responsive inquiry, collaborative engagement, and interactive discourse with peers and educators. The participants demonstrated heightened enthusiasm, greater confidence in expressing their opinions, and increased active participation throughout the instructional sequence. Moreover, the visual and auditory elements of the videos helped children better understand the learning material and encouraged meaningful discussions. Consequently, educational videos pertaining to Heroes' Day may serve as an effective pedagogical medium for nurturing the social communication competencies of early childhood learners at Kindergarten 001 Bunguran Timur Laut.