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The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

In the era of digital transformation, online learning has become a dominant mode of education, emphasizing the need for intercultural competence to ensure inclusivity and equity. This study explores strategies for fostering intercultural competence in online learning environments by examining best practices in curriculum design, communication, and technological integration. Utilizing a qualitative research approach, data were collected through interviews with educators and students from diverse cultural backgrounds. The findings reveal that interactive learning activities, culturally responsive pedagogy, and adaptive learning technologies significantly enhance students’ intercultural competence. The study highlights the importance of fostering a supportive online community, encouraging cross-cultural collaboration, and implementing inclusive instructional strategies. These insights contribute to the development of equitable education policies that address cultural diversity in virtual classrooms.

This article explores the use of directive speech acts in dialogues presented in English textbooks. Drawing on the theoretical framework of speech act theory by Parker and Riley (1994), the study focuses on understanding how directives—utterances that seek to influence the behavior of the listener—are presented in various dialogues. It examines the various forms and functions of directives, their role in communication, and how they help learners of English understand and practice practical conversational strategies. The article highlights the importance of directive speech acts in both formal and informal contexts, with specific examples drawn from English language textbooks. This study uses qualitative descriptive research where data is found in dialogues in textbooks and then matched with theory and poured into a sentence. This study found that there are five types of directive speech acts, namely, orders, warnings, giving advice, suggestions, and recommendations. In this study, 7 command data, 3 warning data, 2 advice data, 8 suggestion data, and 1 recommendation data were found. In this study, two techniques were found in the delivery of speech acts, namely direct and non-direct. Non-direct techniques tend to contain an element of politeness rather than direct. In addition, the speech actions in this textbook can help students understand, and using directive speech acts effectively can significantly improve communicative competence in language learners.

The condition and situation of education after the Covid 19 Pandemic caused "Learning Loss" and "Learning Outcomes Loss". It takes a learning experience by providing students' reasoning insights and intellectual competence through a portfolio. The presence of educators with the ability to transform learning is needed as a learning conditioning for the ability of students' portfolios.  Quantitative research using a Likert scale questionnaire instrument constructed and developed from the teacher assessment system and David M. Johnson's portfolio. The population is 80 teachers and 80 students of grade VI elementary school in the Kebon Jeruk area, West Jakarta. The findings of the study provide information that the ability of students' portfolios can be constructed and optimized through learning transformation with three dimensions in the form of active participation and success of students, assessment and feedback on the progress of learning experiences and management of students and learning materials.

Madrasah Aliyah Nurul Jadid faces challenges in developing limited Information and Communication Technology (ICT) learning. The main problems faced are inadequate ICT infrastructure, lack of teacher ICT knowledge and skills, and lack of structured ICT curriculum. To overcome these problems, community service was carried out using the Community Partnership Program (PKM) method. This PKM includes ICT teacher training, improving ICT infrastructure, and preparing an integrated ICT curriculum. The implemented solutions successfully increased the use of ICT in Madrasah Aliyah Nurul Jadid, improved teacher competence in teaching ICT, and provided a strong foundation for further development in ICT learning. In conclusion, community service with the PKM approach is effective in increasing ICT capacity and infrastructure in madrasahs, supporting the improvement of the quality of education in the digital era.ICT infrastructure

This research aims to prove and analyze the influence of transformational leadership, competency and level of job satisfaction on the performance of employees Serlok Kopi Surabaya partially or simultaneously. The population in this study was 55 respondents or all Serlok Kopi Surabaya employees. This research uses a sampling technique, namely a saturated sample using a data collection method through distributing questionnaires using quantitative data types. The method in this research uses the Validity Test, Reliability Test and Classical Assumption Test, data analysis is carried out using Multiple Linear Regression Analysis, while the hypothesis testing technique uses the t test and F test. Data analysis in this research uses SPSS version 25. The results of this research show that the variables Transformational Leadership (X1), Competency (X2), and ), Level of Job Satisfaction (X3) have a significant effect on employees Serlok Kopi Surabaya either partially or simultaneously.

Madrasah Ibtidaiyah plays an important role in shaping the character of the younger generation, especially facing the challenges of generation Z who have grown up in the digital era. This generation has characteristics such as visual orientation, high technology involvement, and learning patterns that demand interactivity. Social studies education at Madrasah Ibtidaiyah is a strategic forum for instilling Islamic character values ​​such as integrity, cooperation and social responsibility. The development of an integrated and innovative curriculum, involving a thematic approach that is relevant to the needs of the times, is needed to eliminate barriers between scientific disciplines, thereby providing holistic learning. Learning strategies based on moral values, technology and collaboration can increase the effectiveness of character education. Teachers as curriculum developers play a vital role in compiling, implementing and evaluating teaching methods that suit the needs of generation Z, whether through Student-Centered Learning, Visual-Based Learning, or Flipped Classroom approaches.This research emphasizes the importance of collaboration between teachers, students, and technology in realizing social studies education that is able to create a generation that is critical, moral, and ready to face global challenges without losing its Islamic identity. With this approach, madrasahs are able to produce the nation's next generation who are superior in character and competence. 

Increasingly tight hospital competition forces hospital management to continue to improve the quality of service, inpatient installation is a facility used by patients for more than 24 hours, so it will greatly affect patient satisfaction, therefore it is important for hospitals to ensure that nurse competence, and Nurse Quality who get work motivation can help hospitals to improve the quality of service. This study aims to analyze the effect of competence, work motivation and Nurse Quality partially and simultaneously on the quality of service. This study uses a quantitative analysis method conducted on 74 nurses at the Inpatient Installation of Advent Hospital Bandung in September 2024, data was collected using a questionnaire that had been tested for validity and reliability which was then processed using SPSS software. The results of this study indicate that partially and simultaneously nurse competence, work motivation and Nurse Quality have a significant and positive effect on the quality of service at the Inpatient Installation of Advent Hospital Bandung.      

This study was conducted to analyse effect of compensation, competence, and job satisfaction on the organizational commitment of PT. Pos Indonesia Erlangga Branch Semarang and the sample used is 102 employees. This study uses primary data and data collection methods using questionnaire. The results of data processing are in the form of respondent descriptions, variable descriptions, validity test results, reliability test results, F test results, coefficient of determination test results (R2), and hypothesis test results. The results show that compensation variable has a positive and significant effect on organizational commitment, competence variable has a positive and significant effect on organizational commitment, and job satisfaction has a positive and significant effect on organizational commitment

The research conducted on this occasion was used by researchers to determine the influence of several variables which include: (1) understanding of accounting, (2) use of information technology, (3) HR competency on the quality of financial reports which in this research is moderated using implementation of the Minister of Cooperatives Regulation. This research has been supported by population data, namely all cooperatives in the Gianyar Regency area with data reaching 1,285 units. In carrying out the sampling process, this research used a purposive sampling technique, so that sample data was successfully obtained with a total of 171 cooperatives. The researchers have chosen a data collection technique using the process of distributing questionnaires. The data successfully obtained by the researchers will continue to be processed with the support of the SEM PLS version 4.0 application. The results of this research succeeded in providing proof that understanding accounting and also the use of information technology produces a positive and significant influence on the quality of financial reports, while the HR competency variable does not produce a significant influence on the quality of cooperative financial reports. Keywords: report quality, accounting, technology, competence

This community service activity was carried out to answer the challenges of modern education, especially in designing assessments that are inclusive and responsive to the diverse learning needs of students. The program involved 25 teachers from five elementary schools in Gunung Anyar Sub-district, Surabaya. The training method includes preparation through a needs survey, exposure to the basic concepts of differentiated assessment, collaborative practice, implementation simulation, and ongoing mentoring. The results of the training showed a significant increase in teacher competence, especially in understanding the concepts of formative, summative, and diagnostic assessments, as well as the ability to design flexible rubrics and assessment formats. As many as 85% of participants understood the objectives of the activity well, 78% felt that they understood the material very well, and 82% felt helped by simulations and hands-on practice. In addition, the training created a culture of productive collaboration between teachers, which was felt by 88% of participants. However, there are challenges in the form of the need for more time for technical deepening of rubric development and implementation assistance in the classroom. Collaborative practice-based training proved effective in improving teachers' competence in differentiated assessment. For the sustainability of the program, further training, the establishment of teacher learning communities and increased school support are recommended. This program is expected to create a more inclusive, innovative and responsive basic education for students' diversity.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

This study is based on the results of initial observations that inform that there will be an increase in patient safety incidents in 2023 compared to 2022. The purpose of this study is to empirically reveal the influence of quality of work life and clinical competence on patient safety culture with work motivation as an intervening variable. The type of research is included in the quantitative with  a cross sectional study design. The population used is nurses on duty in inpatient installations. The sampling technique used a total sampling that made all inpatient installation nurses totaling 77 as respondents. The data collection technique uses a questionnaire, and the analysis method uses the three box method and PLS-SEM analysis with the help of the Smart-PLS program. The results of the analysis prove that work motivation is able to positively intervene in the influence of work life quality and clinical competence on patient safety culture, so that with the role of work motivation intervention, the quality of work life and clinical competence have a greater influence in improving patient safety culture. The quality of work life and clinical competence have a positive and significant effect on work motivation and patient safety culture, and work motivation has a positive and significant effect on patient safety culture.

This research was conducted to identify the Islamic Boarding School leadership typology. The research method used is a descriptive qualitative approach. Data obtained through observation, in-depth interviews, and documentation studies were analyzed through the stages of data condensation, data presentation, and verification/conclusion. The research results show that Islamic Boarding School has a strategic role in traditional Islamic education in Aceh, but still faces challenges in developing human resources, especially regarding recruitment, competency and welfare of its teaching staff. Islamic Boarding School has made several efforts to improve the competence of educators, including through the yellow book teaching program for level IX students who are teachers, joint studies between abu and ummi to increase competence, as well as regular religious formation. The proposed recommendations are the need to improve the quality of teaching of the yellow book, develop training and self-development programs for educators, as well as providing awards that motivate educators to improve the quality of education in Islamic Boarding School.

Purpose: The purpose of this study is to analyze the Influence of Competence, Complexity, Workload on Audit Quality. In addition, this study is to determine whether or not there is a role of understanding information systems in moderating the influence of Competence, Complexity, Workload on Audit Quality. Method: The population in this study were auditors working in Public Accounting Firms in Semarang City. The research sample used a purposive sampling technique. The data collection technique was distributing questionnaires to 15 KAPs in Semarang City, with a note that 11 KAPs were willing to fill out the questionnaire while 4 KAPs refused to fill out the questionnaire. The analysis tool used was IBM SPSS Statistics 23. Findings: The results of the study prove that competence has a significant negative effect on audit quality, complexity and workload do not affect audit quality. Meanwhile, understanding information systems can moderate by strengthening the influence of competence on audit quality and understanding information systems can moderate by weakening the influence of complexity and workload on audit quality. Novelty: In this study, previous studies have not found involvement in competence, complexity, and workload that have an effect on audit quality. So the author is interested in researching more deeply about the factors that influence audit quality by presenting a moderating variable, namely understanding of information systems.  

The competence of a good chemistry teacher will contribute to a fair assessment ability. This service aims to improve the professional competence of the sub-field of assessment for chemistry teachers at madrasahs in the Mranggen sub-district. This service is participatory by processing the results in a quantitative descriptive manner with one variable, namely the professional competence of the teacher's assessment. Service Locations in Madrasahs, Mranggen District. The number of participants in this service is 20 active chemistry teachers. Data collection techniques using closed and open questionnaires. Data validity uses content validity. Data reliability using Croncbach's Alpha technique. Data analysis techniques use the percentage formula to determine the achievement of each component through statistical data. The results of Community Service found that the professional competence of chemistry teachers at madrasas in the Mranggen sub-district was on average in the very good category, but variations in the use of assessment software were very lacking and had never been carried out. The service contribution gives a good value for changes in the ability to use the Rasch model assessment software after the service is over, but this depends on the amount of motivation the participants have.

The Taman Pujaan Bangsa Margarana National Monument (TPB Margarana) is a memorial monument built to commemorate the Puputan Margarana tragedy. Currently, the number of tourists visiting is still very small, this affects the income obtained is not enough to cover the maintenance and operational costs of TPB Margarana. Digital Marketing Training and Tour Guide Training as an effort to develop the potential of TPB Margarana to increase the number of tourists visiting so that it is expected to have an impact on the sustainability of the TPB Margarana Struggle History Museum. Training and mentoring methods are used in this activity. The training method is designed to convey the important role of digital marketing and tour guide competence to increase the number of visits to TPB Margarana. Digital marketing training and Tour Guide Training were attended by 20 TPB Margarana employees. The output of this activity is in the form of publication of activities through electronic mass media, draft teaching materials and draft community service articles. This activity also provides benefits for TPB Margarana, namely increasing competence in the field of digital marketing and tour guides for TPB Margarana employees and for the Bali State Polytechnic campus as the implementer of activities to share their knowledge with the wider community.

The quality of health services is the degree of perfection of health services that are in accordance with professional standards and service standards by using the potential resources available in the hospital. The purpose of this study was to determine the Quality of Service in At-Tin Ward Reviewed from Quality Dimensions at PKU Muhammadiyah Hospital Sukoharjo.This research method is qualitative, namely a research procedure that produces descriptive data to determine the Quality of Service in At-Tin Ward Reviewed from Quality Dimensions at PKU Muhammadiyah Hospital Sukoharjo. The population in this study were the Head of PMKP, Head of Inpatient Room, Nursing Officer, IPSRS Officer, CS Officer and patients. The variables used in this study are Service Quality, with three dimensions of tangible quality, reliability, responsiveness. conducted in July 2024 to August 2024. The research instruments include observation guidelines, interview guidelines, Data Collection, Data Reduction, Data Display, Conclusion Drawing.The results of the study show Physical Evidence (Tangible) on the aspect of cleanliness. The cleaning staff carries out their duties well, the Aspect of the Availability of Medical Equipment is considered to be in accordance with the standards set for type C hospitals, the aspect of the condition of the ward room can be said to be not good enough, Reliability of officers has sufficient knowledge regarding the procedures and procedures for serving patients, Responsiveness is good quality of service in terms of communication, speed of service, and friendliness of staff.The conclusion of this study is that the Cleanliness Aspect still needs to be improved, Availability of medical devices for respiratory aids needs to be improved, Room conditions in the adult ward still need to be improved, Accurate and Reliable Service Medical personnel in the adult Inpatient ward have shown good competence in carrying out their duties, but there is no clear SOP regarding service times.

This study aims to enhance the competence of RA/TK/PAUD teachers in teaching basic Arabic through training based on the digital application Google Classroom in Desa Kembang, Pacitan Regency in 2024. The training was designed as an interactive learning medium that allows teachers to access, manage, and deliver materials online, while also monitoring student progress. The research employed a Community Service (PKM) approach with data collection through observation, questionnaires, and documentation of teaching practices. The results indicate that the training improved teachers’ ability to create virtual classes, assign tasks, utilize discussion forums, and deliver Arabic language materials interactively. Teachers became more confident and creative in developing learning modules, while student engagement increased through digital interaction and multimedia materials. Nevertheless, challenges related to teachers’ digital literacy and internet connectivity need to be addressed for long-term implementation effectiveness. The study confirms that integrating Google Classroom as a learning medium can strengthen the basic Arabic learning process at the PAUD level, while also promoting the development of interactive and easily accessible digital learning modules. These findings can serve as a reference for other educational institutions in implementing digital learning for early childhood education.