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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.

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).

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.

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.

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.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study aims to investigate the influence of audit committee characteristics—including the proportion of independent audit committee members, audit committee size, and the frequency of audit committee meetings—on the risk of financial statement fraud in companies in the real estate and infrastructure sectors listed on the Indonesia Stock Exchange from 2020 to 2024. This study is grounded in agency theory and signaling theory. The sample was selected using purposive sampling, involving 62 companies or 310 observations. Data analysis was conducted using multiple linear regression via SPSS version 27. The findings of the study indicate that, collectively, the three audit committee characteristic variables, along with the control variables, have a significant impact on financial statement fraud risk. However, when examined individually, the proportion of independent audit committee members, the size of the audit committee, and the frequency of audit committee meetings do not show an influence. Meanwhile, the profitability control variable (ROA) showed an influence on financial statement fraud risk. This study concludes that the extent to which an audit committee can prevent fraud depends not only on quantitative factors such as the number of members or meeting frequency, but is also more influenced by the quality of the audit committee members’ capabilities and commitment in carrying out their oversight duties.

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Patients with ANSD may have hearing thresholds that vary from normal to severe hearing loss, but they often have difficulty understanding speech, especially in noisy environments. This condition can be caused by various factors, including genetic mutations (such as in the OTOF gene), preterm birth, perinatal hypoxia, and hyperbilirubinemia. Some adult patients have been reported to develop ANSD following autoimmune disorders such as sensorimotor neuropathy or after chemotherapy with ototoxic agents such as cisplatin. Diagnosis of Auditory Neuropathy Spectrum Disorder (ANSD) begins with a comprehensive medical history to identify risk factors that play a role. A history of preterm birth, severe hyperbilirubinemia requiring exchange transfusion, perinatal hypoxia, ventilator use, and a family history of infection or genetic disorders are major risk factors. In addition, patients or parents often report delayed speech development, inability to understand speech (especially in noisy environments), or a discrepancy between previous hearing test results and the child’s behavioral response. The gold standard for diagnosing ANSD is a combination of: (1) positive OAE and/or CM, (2) absent or abnormal ABR, and (3) absent acoustic reflex. This diagnosis is established only if there is evidence that the cochlea is functioning normally but there is a disruption in auditory nerve transmission. Routine monitoring is conducted to assess hearing and language development and adjust devices and therapy methods according to the patient’s needs. Counseling and education for families are also crucial components to provide optimal support at home and improve the patient’s quality of life. A comprehensive multidisciplinary approach is essential to ensure effective management of ANSD and achieve the best possible outcomes.

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

This quantitative study examines the influence of information quality, work engagement, and leadership style on decision making effectiveness among employees of a manufacturing company. Data were collected from 100 respondents using accidental sampling technique. Multiple linear regression analysis revealed that all three independent variables simultaneously affect decision making effectiveness. Partially, information quality, work engagement, and leadership style each have significant positive effects on decision making effectiveness. Leadership style demonstrates the strongest influence, followed by information quality and work engagement. The regression equation indicates positive contributions from all predictors. The coefficient of determination shows that the three predictors collectively explain a substantial portion of variance in decision making effectiveness. Findings suggest manufacturing companies should prioritize transformational leadership development programs, conduct information system audits, and implement work engagement initiatives to enhance decision making effectiveness. Future research should expand to other industries, add organizational culture variables, and employ longitudinal designs.

Construction firms listed on the Indonesia Stock Exchange from 2022 to 2024 serve as the focus for investigating how financial distress and firm size impact audit delay, utilizing a quantitative framework anchored in multiple linear regression analysis. Secondary data sourced from the companies' financial statements underpin this examination, where financial distress receives measurement via the Zmijewski model and firm size finds proxy through the natural logarithm of total assets. The timeliness of financial reporting directly tied to audit delay holds paramount importance, as delays compromise information quality available to stakeholders. Partial tests reveal no significant effects from either financial distress or firm size on audit delay, a pattern echoed in simultaneous assessments showing joint insignificance of these variables. Such outcomes point to external influences outside the modeled scope, notably operational complexity, auditor quality, and procedural technicalities in auditing, as primary drivers of delays. For practitioners, these insights underscore the necessity of bolstering internal operational efficiencies alongside enhanced auditor collaborations to expedite financial disclosures. Subsequent investigations ought to incorporate further pertinent variables, fostering deeper and more holistic insights into the phenomenon.

This study aims to analyze the implementation of Total Quality Management (TQM) as a strategy for certification preparation in Islamic educational institutions. The research employed a qualitative approach using a library research method by reviewing relevant national and international journal articles, books, and scholarly documents related to quality management and educational certification. The collected data were analyzed using content analysis techniques to identify the concepts, principles, and implementation strategies of TQM in supporting certification readiness within Islamic educational institutions. The findings indicate that the implementation of TQM plays a strategic role in enhancing institutional readiness for certification through the strengthening of an internal quality assurance system that is structured, systematic, and sustainable. The application of TQM is based on the principles of customer focus, total involvement, continuous improvement, and data-driven decision-making. Implementation strategies include quality system standardization, human resource capacity building, regular internal evaluations and audits, and strengthening quality-oriented leadership. Consistent implementation of TQM not only supports successful certification processes but also fosters a sustainable quality culture that contributes to improving the competitiveness and overall quality of Islamic educational institutions. Therefore, TQM can serve as an effective framework for achieving continuous institutional development and maintaining educational excellence in a rapidly changing environment.

This studyyaims tooevaluate environmental activities at the Tenggilis Community Health Center by assessing compliance with occupational health and safety, risk management, and environmental health aspects. The method used is descriptiveequalitative with dataacollection through questionnaires, observation,iinterviews, andddocumentation. The analysis was conducted through reduction, presentation, and conclusion drawing. The results of the study show that the Tenggilis Community Health Center has generally met the criteria in each aspect, buttthere are still someeshortcomings. Innthe OSH aspect, training needs to be scheduled immediately. In risk management, all policies need to beeupdated to include the name and signature of theenew head offthe CommunityyHealth Center. In the environmental health aspect, deficiencies were found relateddto the completeness offthe administration of technical approval for wastewater quality standards and permits for B3 waste storage and wastewater treatment plants, which must be resolved immediately.

The rapid development of AI-assisted programming has encouraged the emergence of vibe coding, an approach to software development in which developers focus more on formulating intentions, contexts, and constraints through prompts rather than writing code manually. However, existing evaluations of AI-generated code still tend to emphasize functional correctness and productivity, and therefore have not fully addressed the relationship between user intent, technical code reliability, and developers’ understanding of the generated artifacts. This study aims to propose a new evaluation method called TD-VCEM (Three-Dimensional Vibe Coding Evaluation Method) to assess vibe coding practices in a more comprehensive and auditable manner. The proposed method consists of three primary dimensions: Intent Alignment to evaluate the conformity of code with prompt requirements, Code Reliability to assess the technical quality of the generated code, and Developer Cognition to measure developers’ understanding of AI-generated code. TD-VCEM is designed through several stages, including prompt decomposition, prompt-to-code traceability matrix, code reliability assessment, and developer cognition evaluation. Each dimension employs indicator-based scoring rubrics normalized on a scale of 0–100, enabling the construction of a Vibe Coding Evaluation Score (VCES). This study does not present empirical experimental results; instead, it offers a methodological framework that can serve as a foundation for evaluating AI-generated code in modern software engineering environments. The proposed TD-VCEM is expected to improve review process transparency, reduce security risks, strengthen software maintainability, and ensure that developers maintain control and understanding of AI-generated code artifacts.

This study aims to analyze the effect of Independent Board of Commissioners, Audit Committee, Family Ownership, and Voluntary Disclosure on Debt Costs in Basic Materials manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. Using purposive sampling and multiple linear regression analysis, the results show that the Independent Board of Commissioners and Family Ownership have a negative and significant effect on debt costs, while the Audit Committee, measured by meeting frequency, has a significant positive effect, and Voluntary Disclosure has no significant effect. These findings indicate that increased independent supervision and family control can reduce debt costs, but a high frequency of audit committee meetings can create a greater perception of risk in the eyes of creditors. This study has important implications for management and regulators in improving the quality of corporate governance and supervision to reduce debt costs.

This research looks into the moral breaches made by accountants and how well they follow the Financial Accounting Standards at PT Indofarma Tbk, a drug-making firm in Indonesia. The goal of the study is to find out what leads to financial wrongdoing. The research takes a qualitative approach by looking at audit papers and financial statements from the Supreme Audit Institution from 2020 to 2023. The results uncover various dishonest activities, including inflated inventory, fake transactions, and wrongful discounts. These actions led to a national loss of Rp 371.8 billion and broke the ethical standards of the accounting field, harming the reputation of both the accountants and the organization. The analysis of the findings is connected to theories about professional ethics and corporate governance. The theoretical input of this research aims to improve the understanding of how ethical violations influence the use of Financial Accounting Standards and the quality of financial reports in the pharmaceutical manufacturing sector. On a practical level, the study suggests ways to enhance internal checks and provide ethics training to boost the honesty of financial reporting. A limitation of this research is the reliance on secondary data, indicating that more studies with primary data are necessary for clearer findings.

Manufacturing accounts for about 28.9% of global final energy use, making inefficient operations a major source of cost and greenhouse gas emissions. This review synthesizes how artificial intelligence supports energy optimization within Industry 4.0-enabled manufacturing systems. It organizes methods into four families: machine learning for forecasting and anomaly detection, deep learning for nonlinear and temporal modelling, reinforcement learning for adaptive scheduling and real-time control, and metaheuristics for balancing energy, throughput, and quality objectives. Applications span plant-level demand prediction and peak management, shop-floor rescheduling under dynamic pricing, equipment-level optimization through predictive maintenance, and system-wide planning using digital twins and cyber-physical integration. Reported benefits include lower energy costs, reduced downtime, improved productivity, and progress toward decarbonization. However, large-scale deployment is constrained by poor data quality and interoperability across IIoT, MES, ERP, and EMS platforms, high implementation and computational costs, skills gaps, and weak governance and benchmarking standards. Emerging solutions include federated learning and edge AI for privacy-preserving, low-latency analytics, explainable AI to enhance trust and auditability, tighter smart-grid integration, and circular economy-driven optimization. The review concludes with practical priorities for reliable, transparent, and scalable AI-enabled energy management.

Audit failure and inconsistencies in previous research results regarding the influence of auditor experience and self-efficacy on audit judgment serve as the main drivers of this study. This study aims to re-examine the relationship between auditor experience and self-efficacy on audit judgment at Public Accounting Firms in South Jakarta. Using a quantitative approach, this study employs purposive sampling techniques by distributing questionnaires as a data collection instrument, involving 70 auditors working at Public Accounting Firms in South Jakarta. The results of multiple linear regression analysis using IBM SPSS version 26 indicate that both auditor experience and self-efficacy have a positive and significant influence, both partially and simultaneously, on audit judgment. These findings provide evidence that improving auditors' work experience and self-confidence is crucial in producing high-quality audit decisions. This study offers new insights that can be used to enhance audit quality through the development of experience and strengthening auditors' self-efficacy. The findings are expected to contribute to better audit practices by focusing on factors that can improve auditors' ability to make accurate and effective judgments.

This study aims to analyze the influence of Corporate Social Responsibility (CSR) on firm value and examine the role of audit committees and gender diversity as moderating variables in raw materials companies listed on the Indonesia Stock Exchange. Using a quantitative approach with a sample of 58 companies selected through purposive sampling, data were analyzed using descriptive statistics and moderated regression analysis (MRA). The results show that CSR has a positive and significant effect on firm value, indicating that the higher the disclosure and implementation of CSR, the higher the market appreciation of the company. However, audit committees and gender diversity were not proven to be able to moderate the relationship between CSR and firm value. This finding implies that although CSR has been proven effective in increasing firm value through positive investor perceptions, corporate governance mechanisms represented by audit committees and gender diversity have not functioned optimally in strengthening this relationship. Therefore, companies need to consistently improve the quality of CSR implementation and evaluate the effectiveness of the role of audit committees and gender diversity policies so that they are not merely regulatory compliance but actually contribute to overseeing and directing the company's sustainability strategy.