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The swift proliferation of short-video-centric social media, notably TikTok, has revolutionized the educational landscape by facilitating novel methods of knowledge production, dissemination, and interpretation. This phenomenon denotes a transition in media and signifies an epistemological transformation in educational practices within the digital age. This study seeks to analyze the representation and interpretation of knowledge in TikTok educational content using a qualitative methodology grounded in an interpretive case study framework. Data were gathered via digital participant observation, comprehensive interviews, and document analysis involving 12 participants, comprising educational content creators and active TikTok users in higher education settings. Thematic data analysis was performed utilizing a Multimodal Critical Discourse Analysis framework to elucidate the interplay among visual, verbal, and auditory components in the construction of meaning. The results show three main patterns: the conflict between quick understanding and deep knowledge, the importance of emotional multimodal experiences in learning, and the negotiation of knowledge authority in changing digital spaces. These results indicate that learning via TikTok encompasses not only cognitive aspects but also intricate emotional, aesthetic, and social dimensions. This study theoretically enhances multimodal discourse analysis by integrating users' subjective experiences, while practically informing the advancement of critical digital literacy and the design of social media-based learning. Moreover, this study facilitates additional investigation into algorithmic dynamics, digital identity, and the evolution of learning methodologies within platform-centric contexts.

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.

The purpose of this study is to examine the influence of ethics, auditor experience, and audit situations on the accuracy of giving audit opinion issued by public accountants in South Jakarta. The population in this study consists of auditors working at public accounting firms, particularly those located in South Jakarta. The sample used includes 42 respondents, selected using a purposive sampling method. The data source in this study was obtained through a data collection technique in the form of a questionnaire. This research employs multiple linear regression analysis. The analysis result from public accounting firms in South Jakarta indicate that the audit situation has a significant influence on the accuracy of giving audit opinion. Meanwhile, ethics and auditor experience has no significant influence on the accuracy of giving audit opinion.

The Application Of Hallucination Management Using The Shutting-Out Technique For The Control Of Auditory Hallucinations In Schizophrenia Patients In The Angruk Ward Of Prof. Dr. Margono Soekarjo General Hospital, Purwokerto. Schizophrenia is a severe mental disorder often accompanied by auditory hallucinations. Auditory hallucinations may cause patients to talk to themselves, appear restless, and experience difficulty in controlling responses to internal stimuli. One non-pharmacological nursing intervention that can be applied is the rebuking technique, a strategy used to firmly reject or dismiss hallucinatory voices. This study aimed to examine the application of the rebuking technique in controlling auditory hallucinations in patients with schizophrenia. This research employed a descriptive case study design using a nursing process approach and was conducted from February 17 to 19, 2026, on a patient diagnosed with schizophrenia experiencing auditory hallucinations. The intervention was implemented over three days, with one session per day lasting approximately 15–20 minutes. The results showed an improvement in the patient’s ability to recognize and control hallucinations, as indicated by a reduction in self-talking behavior, increased awareness of hallucination onset, and the ability to independently apply the rebuking technique. In conclusion, the rebuking technique is an effective nursing intervention to assist patients with schizophrenia in controlling auditory hallucinations.

Hallucinations are one of the symptoms of mental disorders in individuals which are characterized by sensory perception changes, namely feeling false sensations in the form of sounds, sight, tasting, touching or smelling. The application of drawing therapy in patients with auditory hallucination disorder may reduce hallucinogenic stimuli. The goal is to apply and analyze Nursing Care in Patients with Mental Disorders with the implementation of the application of drawing therapy to control auditory hallucinations. The method used in this is descriptive analysis with a case study approach. This study describes the application of drawing therapy to reduce the signs and symptoms of auditory hallucinations. It was also carried out by providing an intervention to apply drawing therapy for 15 minutes every day to three respondents for 7 consecutive days. The application of drawing therapy to the three respondents obtained results in the reduction of hallucinations from a moderate hallucinatory level score (22) to a mild level with a score (9). Brother B experienced a decrease in hallucinations from a moderate hallucination level score (20) to no hallucinations on days 6 and 7 with a score of (0). Brother JS decreased from a moderate hallucination level of score (20) to no hallucination on day 7 with a score of (0). It is hoped that the results of this study can provide an understanding of the application of drawing therapy to control auditory hallucinations.

Hallucinations are false sensory perceptions unrelated to real external stimuli. Patients will have difficulty distinguishing whether the stimuli they experience originate internally (thoughts or feelings) or externally. This condition may affect any of the five senses. The most common type of hallucination is auditory hallucinations. One way to reduce the signs and symptoms of auditory hallucinations is through Art Therapy: freehand painting. To determine nursing care with the application of free painting therapy in patients with auditory hallucinations at the Mitra Mulia Husada Foundation, Palembang. The design used was a case study describing the cases of four patients with auditory hallucinations. Subjects were selected according to inclusion and exclusion criteria. The intervention provided was free-drawing therapy for four days, each lasting 30 minutes.After the intervention of applying free painting therapy for 4 days with a time of 30 minutes per visit, it was found that there was a decrease in signs and symptoms of hallucinations as shown through the results of the observation sheet in each patient. Mr. A. originally 9 became 3 signs of symptoms, Mr. S originally 7 became 3 signs of symptoms, Mr. AJ originally 9 became 3 signs of symptoms and Mr. M originally 10 became 5 signs of symptoms of auditory hallucinations. There was a decrease in auditory hallucination scores in each patient after being given Art Therapy: free painting. For future researchers, it is hoped that they can conduct research on the application of free painting therapy so that it can be carried out more frequently so that the therapy carried out is more effective in reducing the signs and symptoms of hallucinations and also add respondents so that the application of the therapy given is more effective in reducing the signs and symptoms experienced by patients.

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.

Schizophrenia is a complex psychiatric disorder that disrupts cognition, emotion, perception, and behavior, significantly affecting daily functioning and social interaction. Paranoid schizophrenia, a well-recognized subtype, is characterized by persistent paranoid delusions, frequently accompanied by hallucinations—most commonly auditory—and other perceptual disturbances, often leading to unpredictable or aggressive behaviors. A 34-year-old male patient, Mr. A, was brought to Cut Meutia General Hospital on February 9, 2024, by his father and the village chief due to episodes of aggression. The patient reported that his behavior occurred because a creature was controlling his body and disturbing him. His family indicated that he had experienced similar episodes in the past and had previously been hospitalized for the same condition. Based on established clinical guidelines, he was diagnosed with paranoid schizophrenia. Pharmacological management was initiated, including risperidone, clozapine, lodemer injection, diazepam injection, divalproex, and trihexyphenidyl, targeting psychotic symptoms, agitation, and behavioral disturbances, with the aim of stabilizing his mental state, preventing further aggressive episodes, and supporting overall functional recovery.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

In the learning process, there are various important aspects that must be considered, especially by teachers as transmitters of knowledge. The success of learning depends heavily on the teacher's ability to manage the classroom to create a safe, comfortable, and enjoyable learning atmosphere. Therefore, teachers need to choose the right learning method so that learning objectives can be achieved effectively. One method that can be used is Outdoor Learning, which is learning outside the classroom that provides opportunities for students to develop talents and creativity more broadly through direct experience in the open air. Management of the learning environment is also a crucial factor in supporting learning success. Several things that need to be considered include understanding the nature and development of student intelligence, getting to know students individually, utilizing student behavior in organizing learning, and developing critical thinking, creativity, and problem-solving skills. In addition, teachers need to create an attractive classroom, utilize the environment as a learning resource, provide constructive feedback, and differentiate between students' physical and mental activities. The learning environment itself consists of indoor and outdoor environments. The indoor environment includes school facilities such as classrooms, libraries, laboratories, and auditoriums. Meanwhile, the outdoor environment includes places outside the school that can be used as learning resources, such as museums, mosques, monuments, and fields. Prospective teachers need to understand the importance of managing the learning environment and understand the various types and benefits of learning environments to support an effective learning process.  

Christian Religious Education (PAK) plays a strategic role in instilling foundational faith and moral values in children from an early age. Through the VAK learning style ( Visual, Auditory, and Kinesthetic). In the context of modern education, PAK functions not only as a medium for delivering biblical teachings but also as a framework for character formation that aligns with children’s developmental needs. This study aims to analyze the role of PAK as a means of shaping faith and moral values, as well as to describe how PAK learning practices strengthen children’s spiritual growth through modeling, habituation, and learning interactions relevant to their daily lives. This qualitative research employs a descriptive approach, with data collected through literature studies, limited observations, and reflections on field experiences. The findings indicate that contextually designed PAK learning significantly influences children’s ways of thinking, behaving, and acting. The integration of school, family, and church further reinforces the impact of PAK as a spiritual foundation and moral guide in everyday life. This study emphasizes that PAK is not merely the transmission of religious content but a process of value internalization that directs children toward a life of faith, strong character, and responsibility.

This study aims to synthesize the literature on cognitive bias in auditor decision-making from 2015–2025. Using the Systematic Literature Review (SLR) method guided by the PRISMA framework, 50 scientific articles were systematically analyzed. A multi-level analysis was conducted to identify dominant types of biases, their influencing factors at the individual, organizational, and institutional levels, and effective mitigation strategies. The findings reveal four primary cognitive biases: anchoring, confirmation, overconfidence, and availability bias. Factors influencing the emergence of these biases include auditor experience and professional skepticism (micro-level), time pressure and organizational culture (meso-level), as well as professional regulations and the adoption of technology like AI (macro-level), which gives rise to automation bias. Identified mitigation strategies include bias-awareness training, the use of decision support tools, and strengthening professional skepticism through a supportive organizational culture. This review provides a comprehensive understanding of the dynamics of cognitive bias and offers practical implications for the development of training programs, professional policies, and audit system design in the digital era to enhance audit quality and objectivity.

This research examines the effectiveness of using a repertoire class as a learning strategy in the Media Music course of the Film and Television Production Study Program at the Indonesian Institute of the Arts, Yogyakarta. The course, offered in the fourth semester, focuses on film music creation, mood development, and instrumental understanding. The study applies the Classroom Action Research method with the primary goal of improving students’ comprehension of film scoring components. Pre-cycle findings showed that students’ understanding was relatively low under previous teaching approaches. To address this, the repertoire class method was introduced. This strategy emphasises active learning through sound samples from various instruments, allowing students to directly experience and analyse how musical elements shape the mood of a film. The interactive design of this method provides not only theoretical insights but also practical, auditory experiences that deepen learning. The research was carried out in three CAR cycles, each evaluating student progress and adjusting strategies as needed. Results demonstrate a notable improvement in learning outcomes. The percentage of students achieving Excellent and Very Good categories increased significantly, while the number in the Poor category decreased. These findings confirm that repertoire classes, especially those incorporating instrumental sound samples, are highly effective in enhancing students’ understanding of the emotional dimension of film music. In conclusion, this approach enriches the learning experience and equips students with both technical knowledge and emotional sensitivity in film scoring. By integrating practice-based methods, the repertoire class proves to be a valuable strategy in media music education.

The progressive dynamics of the Indonesia Stock Exchange (IDX) encourage accurate and optimized financial statement audits. Every listed company is required to prepare financial statements in accordance with accounting standards and have them verified by independent auditors registered with the capital market authority. Auditing for publicly listed companies demands high responsibility, motivating firms to improve professional standards, including maintaining timeliness in audit reporting. One of the sectors under focus is the oil, gas, and coal subsector, where some companies experience delays in financial reporting, known as audit delay. Factors influencing these delays include firm size and solvency. This study aims to analyze the effect of firm size and solvency on audit delay in companies within the oil, gas, and coal subsector listed on the IDX from 2021 to 2024. The study sample consists of 13 companies meeting the research criteria during this period. Purposive sampling was employed, and data were analyzed using classical assumption tests and multiple linear regression with SPSS version 27. Results indicate that firm size has a significant negative effect on audit delay, while solvency does not have a significant partial effect. Simultaneously, firm size and solvency significantly influence audit delay, suggesting that both variables collectively affect the timeliness of financial statement submission.

In teaching mathematics subjects, a teacher must be competent in designing innovative learning materials so that they can develop students' potential, which is expected to affect their learning outcomes and which is one of the influencing factors in student success in mathematics lessons is learning style. This study applies a descriptive method. The purpose is to describe the form of learning difficulties experienced by grade VIII students at MTs SA Al Murtadho Kedungwaru in learning mathematics on phytagoras theorem material referring to aspects of each student's learning style. In determining a subject in a study, it is carried out using the purpose sampling technique. There are three learning styles that will be studied further in this study, namely visual, auditorial, and kinesthetic learning styles. The research subjects of six students were taken representatives from a total of 34 students, in each class two representatives will be taken for those who have a visual learning style, two students also with an auditorial learning style, and two more students with a kinesthetic learning style. The techniques used to obtain the necessary data will be distributed questionnaires, test questions, interviews with students, and documentary evidence. This study applies two ways by comparing data from observation results with interview results and will also compare a person's assessment with various points of view with other people's perspectives. The results found in the study stated that there are difficulties in students including difficulties in understanding concepts, problems, and answering questions related to the Pythagorean theorem. So teachers need to find a learning style that is suitable for each student in order to help students understand the material so that students can solve the questions given appropriately.

Auditory hallucinations are a common sensory perception disorder in patients with mental disorders. Dhikr therapy as a non-pharmacological intervention is proven to have a calming effect and help patients focus more on reality. A case study was conducted on one patient at Prof. Dr. M. Ildrem Mental Hospital in North Sumatra for seven days using the nursing process approach. Evaluation results with the AHRS scale showed a decrease in scores from 25 to 13. Patients experienced a decrease in the intensity of hallucinations and increased self-control. The conclusion of this case study is that dhikr therapy is effectively applied in mental nursing care as a nonpharmacological intervention to help patients control auditory hallucinations.

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

Adapting to students’ learning styles is a key factor in enhancing the effectiveness of higher education, particularly in Informatics programs where learning preferences vary widely. This study aims to segment students based on their learning styles using the K-Means clustering algorithm, guided by the VARK model (Visual, Auditory, Read/Write, Kinesthetic). Data were collected from 130 Informatics students, including information on their learning preferences, and processed through normalization techniques. The optimal number of clusters was determined using the Elbow Method and Silhouette Score, and subsequent cluster interpretation was conducted. The results identified three dominant clusters, each representing distinct learning behavior patterns. These clusters were analyzed to recommend tailored instructional strategies for each group. Specifically, Visual learners were found to benefit from graphic-heavy materials, Auditory learners preferred lectures and discussions, Read/Write learners thrived on written content and detailed notes, while Kinesthetic learners responded best to hands-on activities. The findings support the development of adaptive, data-driven teaching approaches that align with the actual learning tendencies of students in Informatics. Moreover, the study demonstrates that the K-Means method is effective in systematically identifying student learning profiles, which can be used to inform instructional improvements. This personalized approach to teaching could significantly enhance learning outcomes by providing students with the most effective educational experiences tailored to their individual learning styles

The application of interactive media in classifying Indonesian poetry based on stylistic devices aims to enhance students' understanding in identifying and analyzing the stylistic elements used in poetry. Stylistic devices such as metaphors, personification, hyperbole, and similes play a significant role in enriching the meaning of poetry and deepening the reader’s interpretation. The use of interactive media offers a more dynamic and effective approach compared to traditional methods. Through digital platforms and interactive learning applications, students can become more engaged in an active and enjoyable learning process, making it easier for them to recognize and comprehend various stylistic devices in poetry. This media also supports diverse learning styles, such as visual, auditory, and kinesthetic, enabling students to learn according to their preferences. This study aims to explore the effectiveness of interactive media in teaching the classification of stylistic devices in poetry and how it can enrich the learning experience while improving students' analytical skills in literary works. It is hoped that the application of interactive media can create a more engaging learning environment, boost students' motivation, and deepen their understanding of Indonesian poetry.

Kotagede, one of the historic districts in Yogyakarta, boasts a rich cultural and architectural heritage that makes it a prominent destination for walking tours. Walking along its historic alleys, traditional buildings, bustling markets, and local life offers visitors an authentic cultural tourism experience. However, the current design of walking tours in Kotagede still tends to emphasize historical narratives and architectural visualization, leaving the multisensory potential of the area underutilized. This study aims to analyze how tourists perceive sensory experiences (visual, auditory, olfactory, gustatory, and tactile) during walking tours in Kotagede and to identify the most dominant elements that shape such experiences. The research employed a descriptive, qualitative approach, utilizing in-depth interviews, participatory observation, and documentation. The participants consisted of 32 tourists who had just completed a walking tour, selected through purposive sampling. The findings reveal that visual experience is the most dominant sensory element, particularly through traditional architecture and historic buildings. Auditory elements, such as birdsong and market activities, enrich the atmosphere, while tactile experiences with building materials provide authenticity and strengthen tourists' emotional connection with local history.Meanwhile, olfactory elements, such as the aroma of spices, incense, and aged wood, contribute to the overall ambiance, though occasionally disrupted by unpleasant odors from waste. Gustatory experiences are often encountered during tours of local culinary products, demonstrating strong potential as markers of cultural identity, although they are not yet fully integrated into the tour itinerary. These findings highlight a gap between Kotagede's multisensory potential and the existing design of the walking tour. Therefore, the development of more holistic sensory-based walking tours is necessary to enhance visitor satisfaction while reinforcing Kotagede’s cultural identity as a meaningful heritage destination.