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This study aims to investigate the determinants of job performance by integrating the variables of capability, social interaction, and Organizational Citizenship Behavior (OCB) as a moderating variable. The phenomenon of employee turnover and discrepancies in staff discretionary behavior within the hospital setting serves as the primary rationale for this study. Using a quantitative approach, data were collected from 240 respondents at Magelang City Islamic Hospital through purposive sampling. Data analysis was conducted using Structural Equation Modeling (SEM) based on AMOS software to test the causal relationships among variables in the structural model. The research findings provide empirical confirmation that individual capabilities and the quality of social inter-actions have a positive and significant influence on stimulating the formation of OCB. Furthermore, statistical test results demonstrate that capabilities, social interactions, and OCB simultaneously make a significant contribution to improving employee work performance. The presence of OCB is identified as a crucial factor capable of strengthening organizational performance outcomes. The practical implications of this study emphasize the need for hospital management to formulate human resource development strategies focused on strengthening technical skills and social cohesion to mit-igate the impact of turnover and accelerate the sustainable performance of healthcare services.

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

The rapid growth of Sharia-based e-commerce reflects the increasing demand among Muslim consumers for transactions that comply with Islamic principles. However, digital transaction practices still raise various concerns, particularly regarding the clarity of contracts (akad), payment security, and information transparency. This study aims to explain Muslim consumers’ perceptions of the application of the legal maxim al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce transactions, with a focus on students of the State Islamic University of North Sumatra. This research employs a descriptive qualitative approach, using in-depth interviews with 10 informants as the primary data source, supported by questionnaire data to identify general tendencies in respondents’ perceptions. The findings reveal that although most respondents understand the maxim theoretically, they have not been able to apply it effectively in digital transaction contexts. The uncertainties experienced by respondents are predominantly triggered by technical factors, such as delays in payment confirmation, rather than shakk in the fiqh sense. Moreover, limited understanding of digital contract mechanisms contributes to uncertainty regarding the moment when a contract is considered legally valid. Information transparency emerges as a key factor in fostering yaqīn, particularly in relation to the clarity of product descriptions and transaction procedures. This study concludes that the application of al-yaqīn lā yazūlu bi al-shakk in Sharia e-commerce remains suboptimal due to limited digital fiqh literacy and insufficient technological reliability, highlighting the need for enhanced digital muamalah education and improved information quality on Sharia e-commerce platform.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

This study investigates the clinical handover process as a critical component of patient safety and healthcare service quality in hospital settings. Inconsistent communication, incomplete documentation, and the absence of standardized procedures were identified as major problems contributing to communication failures and potential adverse events. The objective of this research was to develop and test a structured and effective handover model that could improve communication accuracy and documentation reliability among healthcare professionals. A mixed methods design was employed, consisting of a qualitative phase (in-depth interviews, observations, and document analysis) to explore real-world handover practices, followed by a quantitative phase using a pretest–posttest design to evaluate the effectiveness of the proposed model. The study proposes an integrated handover model based on SBAR-IM (Situation, Background, Assessment, Recommendation, Intervention, Monitoring) strengthened by Quality Control (QC) and Mutual Confirmation (MC) mechanisms. The findings demonstrate a significant improvement in handover quality after implementation, with communication scores increasing from 74 to 84.5 and documentation scores improving from 48.3 to 63.0 (p < 0.05). Qualitative results further revealed reduced communication errors, improved clarity of clinical information, and enhanced interprofessional collaboration. This study concludes that the proposed SBAR-IM–based QC–MC model is effective, practical, and suitable for improving patient safety and healthcare service quality in hospital environments.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.

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 study aims to explain the procedure for processing the Notice of Readiness (NOR) document for coal-carrying vessels at PT. Armada Lintas Baruna Bandar Lampung and to identify the consequences that occur when the NOR is submitted late or contains inaccuracies. As vessels from international shipping companies frequently call at Indonesian ports to transport coal abroad, companies must continuously improve service efficiency and reliability to support national shipping and trade performance. PT. Armada Lintas Baruna plays a key role in managing export vessels, particularly coal carriers, from loading ports to their country destinations, and the NOR serves as a crucial document through which the Ship Master declares that the vessel is fully prepared to load or discharge cargo during the charter period. The NOR service process includes several stages: verification of vessel readiness by the agent, preparation and submission of the NOR document, verification by the port authority, issuance of NOR confirmation, and document closing. Delays or errors in NOR submission can disrupt the vessel’s operational schedule, potentially causing financial losses for shipowners through demurrage charges. This paper employs both field research and library research to provide an in-depth understanding of the NOR service mechanism.

This study aims to determine the role of work-life balance in mediating the effect of self-efficacy on turnover intention. The research employed a saturated sampling technique with a sample of 112 employees. The method used was a survey method with questionnaires and interviews, analyzed using descriptive statistics and inferential  statistical analysis with SEM-PLS. The results of this study indicate that self-efficacy has a negative effect on turnover intention. Self-efficacy has a positive and significant effect on work-life balance. Work-life balance negatively affects turnover intention. Furthermore, work-life balance is able to mediate the effect of self-efficacy on turnover intention. The theoretical implication of this research is a confirmation of attribution theory and its relation to the research variables. The practical implication provides alternative solutions to the problem of turnover intention. The recommendation given is that the Faculty of Economics and Business, Udayana University, should provide psychological support and a conducive work environment to enhance employees’ self-efficacy, while also developing flexible work policies that support work-life balance through workload management, rest periods, and a work culture that respects personal life.

This study aims to assess passenger satisfaction with the Travelin application at Banyuwangi International Airport. Developed by PT Angkasa Pura II, the app offers features such as TravelinPass, a biometric-based electronic boarding system. Although implemented, many passengers are still unfamiliar with its optimal use. A quantitative approach was applied using surveys distributed to 196 users. The questionnaire was based on five satisfaction indicators: expectation, performance, comparison, experience, and confirmation. The results showed an overall satisfaction score of 2.37 on a 1–4 Likert scale, indicating a “low satisfaction” category. Key issues include limited user knowledge and underperformance of services. These findings highlight the need for improved user education, feature enhancements, and user interface development to maximize the app’s benefits for passengers.

Handling of Export Ocean Freight is one of the services of PT ICT Logistik Surabaya Branch in shipping goods using. The objectives of this study are: 1. to describe the process of handling export ocean freight, 2. to describe efforts to resolve where customers feel that the handling of ocean freight activities is less than optimal, especially when processing their documents. This research was conducted at PT ICT Logistik Indonesia Surabaya Branch from February 2024 to May 2024. This research method uses a descriptive qualitative research method. Data collection techniques: observation, interviews, literature studies. The data collected is then subjected to data reduction, data presentation, and drawing conclusions. While the information used by researchers is operational staff and business development staff. The results of this study are Handling of Export Ocean Freight at PT ICT Logistik Indonesia Surabaya Branch, namely: 1. Handling of export ocean freight such as: a. Requesting SI from Shipper, b. Sending SI to Shipping for booking space, c. Obtaining proof of B/C or D/O, d. Drafting of B/L documents is done with the shipper until confirmation of approval, e. after that the ocean freight shipment is completed, and what are the documents needed such as: a. (Shipping Instruction) SI, b. (Delivery Order) D/O, c. (Booking Confirmation) B/C, d. (Bill of Loading) B/L, e. Invoice. 2. How are the efforts to resolve where customers feel that the handling of ocean freight activities is not optimal, especially when processing documents such as: services offered during ocean freight activities, especially document processing so that shippers get maximum service, namely: a. providing Telex release Bill Of Loading services, b. providing House B/L creation services at relatively affordable rates.  

PSAP or Government Accounting Standard Statement, which is the standard used in government accounting processes. This standard regulates the procedure of recording, reporting and disclosure of the financial transactions of the notice whether it has been in accordance with the applicable accounting principles. The Inid Research aims to find out whether the agricultural and food security services of the city implement fixed asset assessment in accordance with the statements of government accounting standards (PSAP NO. 07). Fearing Highlights, assessments, measurements and disclosure of fixed assets on the financial report (balance). The research method used is descriptive, i.e. how an asset is recognized, assessed, measured and disclosed in the financial report (balance). And From the results of the study, it shows that assessment, Measurement, Confessor, and Disclosure of fixed assets such as land, building, Computer and Other Fixed Assets That Have been As per Researched by the Standing Statement of Accountant Sign 07. This research is expected to increase the transparency and accountability of public financial resources.

This study aims to explore the integration of the Expectation-Confirmation Model (ECM) and Task-Technology Fit (TTF) in understanding the sustainability of cloud-based e-learning in educational institutions. Using a qualitative literature review approach, this research examines relevant prior studies to analyze the relationship between task-technology fit, expectation confirmation, and users' continuance intention. The findings reveal that the alignment between e-learning technology features and users' task needs significantly contributes to perceived usefulness and satisfaction, ultimately driving continuance intention. Additionally, external factors such as institutional support and system quality play crucial roles in sustaining usage. The integration of ECM and TTF provides a more comprehensive analytical framework to explain users' post-adoption behavior towards cloud-based e-learning. However, this study has several limitations, including the lack of empirical data and a limited focus on social dynamics and psychological factors. This research offers significant contributions to the development of sustainable e-learning implementation strategies and recommends further studies to address the identified limitations.

this study, confirmation of the company's value theory is a reflection of the company's selling price in the company from the perspective of the market or society and the company's value is the selling price of goods when the goods will be sold. Thus this study uses the ratio analysis method and statistical analysis using the Smart PLS benchmark.The results of the study found that the company's value is not only seen from the selling price but how the company returns assets that provide value to equity, the company's value will always be high.

The accuracy of debt balances is crucial because it can affect the credibility and financial health of the company. Therefore, an audit of debt is very necessary because if there is a misstatement of this item, it will affect the fairness of the presentation of the financial statements as a whole. This study aims to analyze the fairness of the long-term debt account balance in the financial statements of foundation A as of December 31, 2022. This research is a qualitative study that uses a descriptive analysis approach method where the author collects, compiles, and analyzes data obtained from Foundation A. The results showed that the debt balance of Foundation A was presented fairly in the financial statements. This conclusion is supported by evidence obtained through audit procedures performed, including examination of long-term debt details, confirmation of debt balances to creditors, and analysis of the presentation and disclosure of long-term debt in the financial statements. This study can be useful in providing insight into the importance of proper presentation and disclosure of long-term debt and help improve the quality and transparency of financial reporting.

Behavior includes various human activities, such as walking, talking, crying, laughing, working, studying, writing, reading, etc. Behavior can also be interpreted as a person's reaction or response to external stimuli, including those originating from the organizational environment. Organizations need to deeply understand the characteristics, attitudes and behavior of each individual. It is important to remember that humans are basically unequal due to differences in biological background, education, and various other factors that shape individual characteristics. This diversity of individuals is an important aspect that should not be overlooked. This article examines individual behavior in organizations with a variety of approaches to understanding human nature, including cognitive, complacency, confirmation, and psychoanalytic approaches.

Method is the most important element in the Islamic education learning process. Because methods are among the determining factors for the success or failure of education and learning. And it would be good if the learning methods were appropriate and relevant to the needs and conditions of students in the learning process. The output in Islamic education is the confirmation that students must have the ability to understand, believe and practice Islamic teachings as a concrete result of the learning process. And to make this happen, learning methods in Islamic education must be based on primary sources, namely the Koran and the Hadith of the Prophet SAW which have been tested for validity with current developments. Islamic education learning methods that can be applied according to the perspective of the Qur'an and Hadith include: the method of bil hikmah, example, stories, ibrah or mau'izah, habituation or habituation, parables, punishment and reward, lectures, discussions or dialogue and jidal or debate, question and answer, demonstration, and practice or repetition. In essence, the Qur'an or Hadith is a solution in the process of human life that must be studied and understood in order to achieve its essence in living human nature as a servant of Allah SWT.

The purpose of this paper is to determine the occurrence of the return of containers from the port to PT. Sentra Sinar Baru (Persero) Central Java Region due to not being loaded on the ship, delivery orders issued before confirmation to the depot, damage to containers during loading and unloading at the port and at the depo container yard. The data collection method used by the author is the observation method by making direct observations at PT. Sentra Sinar Baru Semarang Branch, interview method by interviewing several staff at PT. Sentra Sinar Baru Semarang Branch, the method of studying the literature contained in the book as a reference in this writing, as well as the method of documentation carried out by collecting documents deemed relevant to the title. The results of this discussion indicate that the prevention of containers that are not loaded on the ship by PT. Sentra Sinar Baru (Persero) in the Central Java region, reducing the occurrence of delivery orders issued early with effective communication between shipping companies and depots, minimizing damage to containers at the port or at the container yard.

The number of employee performance that is considered not in accordance with the target causes a decrease in the quality of the company. So it takes an in-depth approach to what causes it to happen. Therefore, this study wants to test whether there is an effect of motivation and work supervision on work productivity with soft skills and social relations as intervening variables on the employees of PDAM Tirta Silau Piasa. This type of research uses causal research which aims to test hypotheses on a causal relationship between one variable and another, then determines the implications for confirmation of theoretical and empirical models built from Work Motivation and Supervision. The results of the study show that the procurement of human resources has a very large influence on the work productivity of employees at PDAM Tirta Silau Piasa. This is because with quality human resources, PDAM Tirta Silau Piasa will be more consistent in carrying out its functions. In addition, procurement of human resources will create improved performance results compared to previous results.