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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 study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

This study aims to analyze the impact of immersive commerce and augmented reality (AR) on consumer trust in e-commerce transactions using secondary industry data from the BrandXR 2025 Research on Augmented Reality in Retail & E-Commerce. Quantitative data was analyzed descriptively to evaluate the adoption rate of immersive technologies (immersive commerce and AR) and their relationship with consumer trust perceptions. The results show that immersive commerce, characterized by interactive and realistic user experiences, has a positive impact on consumer trust. Similarly, AR which offers realistic product visualization, has a significant impact on strengthening consumer trust in purchasing decisions. Simultaneously, the integration of immersive commerce and AR enhance the digital shopping experience, which can reduce risk perception and increase trust in online transactions. These findings empirically contribute to the literature on digital consumer behavior and e-commerce strategies, and suggest that businesses adopt immersive technologies to increase consumer trust and engagement in the online commerce ecosystem.

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

Higher education management at the master's level currently faces urgent challenges, namely learning fatigue and low engagement among professional students, especially in Prior Learning Recognition (RPL) classes. Currently, lecturers still tend to apply conventional learning methods based on static presentations that fail to accommodate andragogical characteristics due to a lack of dynamic interaction. Therefore, this study aims to evaluate the effectiveness of the “Humanistic Digital Andragogy” approach through the integration of gamification (Kahoot) and visual thinking (Whimsical) in the Strategic Human Resource Management course. The researchers used a descriptive qualitative design with thematic analysis and collected data through feedback from students in the Master of Management Program (Semarang and Sorong classes). The results revealed that technology served as a double catalyst: Whimsical visualization effectively reduced the cognitive load of complex strategy material, while competition in Kahoot triggered positive adrenaline (eustress) that increased attention. These findings confirm that the success of technology is highly dependent on the role of lecturers as humanistic facilitators (high-touch). This synergy has been proven to change students' perceptions of HRM from merely administrative to strategic partners, as well as creating learning satisfaction that is relevant to the world of work.

The growth of online shopping has encouraged brands to utilize live-streaming as a promotional tool to attract consumers, including Parfumoist in Lampung, which actively broadcasts product demonstrations to increase audience engagement. However, whether these broadcasts truly build trust and stimulate purchase intention remains uncertain, forming the central problem of this research. The research tried to analyze the influence of interactivity, visualization, entertainment, and professionalization during live-streaming on consumer trust and purchase intention. Using Stimulus-Organism-Response framework, live-streaming elements are positioned as stimuli, trust as the organism, and purchase intention as the response. A quantitative approach was employed, with purposive sampling of viewers who watched Parfumoist live streams and had made or intended to make a purchase. Data from an online questionnaire then analyzed with SEM-PLS. The findings reveal all four dimensions of live-streaming significantly affect purchase intention, mediated through consumer trust. The findings highlight that effective live-streaming depends not only on frequent broadcasts, but also on the ability of the host to interact meaningfully, present attractive visuals, entertain viewers, and display professionalism. This study concludes that improving the overall quality of live-stream sessions strengthens trust and intention to buy, offering theoretical implications for digital marketing research and practical recommendations for MSMEs to optimize live-streaming strategies in competitive markets.

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.

This study aims to map trends, patterns, and scientific developments related to sharia compliance in Islamic financial institutions through a bibliometric approach and network visualization using VOSviewer software. The data analyzed amounted to 409 scientific journal articles obtained from international databases during the 2019-2024 period. The analysis was conducted using quantitative methods for bibliometric data mapping and qualitative methods for literature review. The results showed a significant increase in the number of publications discussing sharia compliance, with five main clusters of interrelated topics, such as implementation, sharia governance, financial performance, the role of the Sharia Supervisory Board, and sharia principles. The findings show that compliance with sharia principles is an important aspect in maintaining the credibility and sustainability of Islamic financial institutions, although its implementation still faces various challenges, such as limited human resources and competitive pressures with conventional institutions. This study is expected to serve as a basis for further research and strategic input for regulators and industry players in strengthening the Islamic financial system.

The role of administrative staff in Islamic boarding schools is very central in ensuring the smooth functioning of the institution. One of the important competencies that need to be possessed is statistical literacy, which includes the ability to understand, process, and present data systematically. The purpose of this PKM activity is to improve the knowledge and skills of administrators in applying statistics to administrative management. With an understanding of concepts, insight into the application of statistical concepts, accuracy of interpretation of statistical results, and visualization and communication skills of statistical analysis results. This community service activity is carried out through workshops and intensive mentoring. The results of this activity indicate that efforts to improve the knowledge and skills of partners in managing student administration through strengthening statistical literacy have gone well and provided quite optimal results, especially in the indicators of skills in calculating and visualizing data.

This study examines trends in scientific publications on digitalization from 2014 to 2024 published in Scopus-indexed journals worldwide. Data were collected from the Scopus database on October 6, 2024, at 21:56 WIB using the keywords "Digitalization" and "Public Services." A total of 593 documents were found in various categories, including titles, abstracts, and keywords. To analyze these documents, the authors employed the VOSviewer program (version 1.6.17), which enables the visualization of relationships in research data. The search analysis on document results was used to complete the data collection process, followed by detailed data analysis. The research data was analyzed through infographic mapping, which visualized research developments and document mapping on various aspects such as affiliations, countries, subject areas, and types of publications. This analysis revealed significant correlations among studies focused on the digitalization of public services. The findings show that research on the digitalization of public services from 2014 to 2024 has consistently grown year after year, with 593 published documents discussing the issue across different countries. The Russian Presidential Academy of National Economy and Public Administration emerged as the most active affiliation, publishing 14 documents on the topic. The Russian Federation ranked first in scientific publications, contributing 83 documents indexed by Scopus. In terms of subject areas, the study highlighted the growing importance of digitalization in enhancing public services globally. The VOSviewer analysis revealed strong connections among studies in this field, further emphasizing the rising global focus on digitalization in public administration and governance. These trends reflect the growing significance of digital tools and technologies in improving the efficiency and accessibility of public services worldwide, signaling an ongoing and expanding area of academic and policy interest.

The demand for real-time performance monitoring in the Industry 5.0 era encourages organizations to adopt integrated approaches to management control systems. This study aims to develop and validate a Balanced Scorecard (BSC)-based performance evaluation model integrated with computerized accounting systems to enhance managerial decision-making quality. The research employs a Research and Development (R&D) approach, following systematic stages of model development including needs analysis, system design, prototype construction, and expert validation. Primary data were obtained from three management accounting experts and two information system practitioners who evaluated the model using five key criteria: accuracy of key performance indicators (KPI), ease of use, indicator relevance, data visualization quality, and implementation feasibility. The findings reveal that all criteria achieved average scores above 4.0 on a five-point scale, indicating a high level of expert consensus and confirming the model’s conceptual validity. The highest scores were recorded for KPI accuracy (4.5) and implementation feasibility (4.4), demonstrating the model’s potential for real-world application. The novelty of this study lies in its integration of BSC metrics with real-time accounting data processing through the R&D approach, resulting in a systematic framework for performance monitoring. Future research is recommended to enhance dashboard interactivity and conduct field implementation testing to measure the model’s impact on decision-making quality.

The rapid urbanization and industrialization of cities have significantly contributed to the rising pollution levels, especially in urban rivers, where water quality is often compromised. Monitoring water quality in real-time is essential for mitigating the adverse effects of water contamination. This research aims to design and implement an Internet of Things (IoT)-based system for real-time monitoring of water quality in urban rivers, focusing on the continuous collection and analysis of environmental data. The system utilizes a range of sensors to measure critical water quality parameters, including pH, temperature, dissolved oxygen (DO), turbidity, and various contaminants, all of which transmit data wirelessly to a central server for further processing. The study evaluates the accuracy, reliability, and efficiency of the IoT system in detecting water pollution and its ability to deliver real-time insights. Findings demonstrate that the IoT system offers a higher level of precision and faster detection compared to conventional monitoring methods, making it an effective tool for real-time pollution detection and decision-making. Additionally, the integration of the IoT system with a user-friendly visualization platform enhances the accessibility of the data for stakeholders, enabling them to monitor the water quality effectively. The study suggests that IoT-based water quality monitoring systems present a sustainable long-term solution for urban water management, offering cost and time savings. Moreover, the research highlights the importance of cross-sector collaboration to support the development and deployment of IoT technologies and recommends further advancements in sensor technologies to monitor additional water quality parameters.  

Education in elementary schools has the aim of helping students understand problems in everyday life. The national education system states that education aims to develop the potential of students to become human beings who have faith, noble character, health, knowledge and responsibility. In the context of mathematics education, the PMRI (Indonesian Realistic Mathematics Education) approach is used to help students understand mathematical concepts through real experiences and the context of everyday life. The data grouping learning trajectory using the PMRI approach aims to help grade 1 elementary school students understand the concept of data grouping. The use of sorting and choosing props can also improve the learning outcomes of low grade students in sorting and selecting certain objects or concepts. The aim of this research is that it is hoped that students can learn more effectively through direct experience, visualization and physical movements involved in the sorting and choosing process. Data was collected through interviews and tests. Based on the results and discussion of the research that has been conducted, it can be concluded that the design of a data grouping learning trajectory for elementary school students using an Indonesian realistic mathematics education approach is theoretically able to provide a deeper understanding of data grouping for grade I elementary school students. With the principles in PMRI, students are given the opportunity to develop a conceptual understanding of data grouping with the help of the images provided.

The primary goal of this study was to measure the effectiveness of Let's Read app in visualization strategy in improving students' reading ability. Let’s Read is an application that contains many stories with audio and is equipped with visual pictures that can help students learn to read. This study uses a quantitative and pre-experimental design to test. The pre-experimental used 2 tests, the pre-test at the beginning and the post-test after treatment. The sample in this research consisted of 36 tenth-grade students. The results confirmed that the post-test scores increased and exceeded the pre-test values. Furthermore, at a significant level of 0.05%, the t-score is calculated to be smaller than t-table. From this analysis, the Alternative Hypothesis (Ha) was accepted, while the Null Hypothesis (Ho) was rejected. Based on the facts through the results of data analysis, using  Let's Read app in visualization strategy is proven to help in enhance students' reading comprehension. As a result, it is recommended that educators and students take advantage of this application to enhance reading comprehension.

Women are often identified with a beauty, as is the case in the selection of the language style of the Qur'an. The diction used by the Qur'an in visualizing women, starting from their creation, association with an angel, as well as the description of their physical characteristics show how noble and honorable they are. The glory of the woman is a symbol of liberation from dehumanization and discrimination against women in jahiliyah and a form of human equality in the eyes of Allah Swt. The purpose of this study was to determine the concept of text interpretation in comprehensively interpreting women and to know the comparison of the formulation of classical interpretation and modern interpretation of the existence of women in the Qur'an and to know what the formulation of intertextuality of the verses visualizing women. The method in this study uses library research that focuses on library data, which are primary sources to classical commentaries and works of Nasr Hamid Abu Zayd as one of the figures of "hermeneutics of liberation" and other secondary sources. The results of this study concluded related agrumen Nashr Hamid Abu Zayd regarding the Qur'an is a cultural product, the author is more inclined to the opinion of Quraish Shihab, that the Qur'an is kalâmullah, not a creature. The concept of interpretation of the text of Nasr Hamid Abu Zayd in reading the verses visualizing women in the Qur'an is to do a more in-depth reading by prioritizing objectivity and considering the historical and socio-cultural facts from which the text of the Qur'an was revealed. This study has implications in reconstructing the pattern of inheritance relay understandings of women in the verses visualization of women who tend to the interpretation and understanding of patriarchal bias.