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This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

This study examines the pedagogical transformation of Islamic Religious Education (PAI) teachers in realizing gender-equitable and inclusive learning. Ideal PAI teacher pedagogy encompasses not only content mastery but also pedagogical competence and social sensitivity capable of responding fairly to learner diversity. This study identifies that traditional teacher-centered, rote-oriented pedagogy with minimal gender awareness constitutes a primary barrier to creating equitable learning environments. The required transformation includes developing cooperative learning strategies, eliminating gender bias in classroom interactions, differentiating instruction according to student needs, and using inclusive stereotype-free teaching materials. The theological foundation of Islam affirms that human dignity regardless of gender as emphasized in QS. Al-Hujurat: 13 aligns with inclusivity values in education, making this transformation an authentic manifestation of the rahmatan lil'alamin principle rather than a deviation from Islamic values. Despite ongoing challenges including entrenched patriarchal culture, limited gender literacy, insufficient inclusive teaching materials, and social resistance, this pedagogical transformation carries broad implications for improving learning quality, strengthening tolerance, and enhancing PAI teacher professionalism in Indonesia.

Public service is a key indicator in evaluating local government performance; however, various service issues continue to generate increasing public complaints. This study aims to analyze trends in public complaints, identify the most frequently reported institutions, and examine the types of maladministration and the status of complaint resolution through the Ombudsman of the Republic of Indonesia in South Sulawesi Province during 2023–2025. This study offers novelty by providing an integrated analysis of complaint trends, distribution of reported institutions, types of maladministration, and resolution outcomes based on Ombudsman data at the regional level. This research employs a qualitative approach using document analysis, with public complaint reports as the unit of analysis. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that local governments are the most frequently reported institutions (55.1%), with dominant maladministration types including procedural deviations and prolonged delays. Several complaints were proven to involve maladministration and were resolved through the Ombudsman’s supervisory mechanism. These findings highlight that public complaints serve as an important instrument in enhancing accountability and transparency in public service delivery. Therefore, local governments need to strengthen service standards, improve the capacity of public officials, and develop more effective complaint management systems.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

This study applies the Mean Variance model, which aims to form an optimal portfolio composition in the health, property, and cyclical consumer sectors and combine the three sectors into one portfolio, then visualize its efficient frontier. This study analyzes the return profiles and compares the risks of each portfolio using alternative risk measures such as the Coefficient of Variation (CV), Value at Risk (VaR), and Conditional Value at Risk (CVaR). Daily closing price data for the three sectors listed on the Indonesia Stock Exchange (IDX) from March 2, 2020, to March 3, 2025, were used in this study. Stock selection was conducted using purposive sampling, followed by selecting seven stocks for optimization based on the lowest Coefficient of Variation (CV) value. Portfolio optimization analysis was conducted using the Python programming language with Visual Studio Code software. The findings of this study indicate that the combined portfolio incorporating the three sectors is the most efficient, with an expected return of 0.104%, standard deviation of 0.007, and alternative risk measures such as Coefficient of Variation (CV) 6.9328, Value at Risk (VaR) of -0.99%, and Conditional Value at Risk (CVaR) of -1.44%, which are lower than those of single-sector portfolios. Visualization of the efficient frontier curve confirms that the combined portfolio offers better results in terms of risk and return. The results of this study indicate that cross-sector diversification can significantly reduce risk and prevent significant losses.

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Oxygen is vital therapy where delivery accuracy is crucial, especially for infant patients, to ensure treatment effectiveness and prevent the risks of hypoxia or toxicity. With the implementation of the mandatory Domestic Product Utilization Policy (TKDN+BMP ≥ 40%), evaluating the quality of local products has become an urgent necessity. This study aims to test and analyze the quality and accuracy of domestically produced infant oxygen flowmeters compared to an imported product. The method used was experimental testing, measuring three brands of domestic products and one brand of foreign product at flow rate settings of 0.5, 1, 1.5, and 2 liters per minute (LPM). Each setting point was measured 10 times using a standardized calibrator to ensure data reliability. The measurement results were analyzed to identify the deviation level of each product. The findings of this study are expected to provide an objective conclusion on the quality equivalence of domestic products with imported ones and to identify which product has the lowest deviation rate. This can serve as scientific consideration for hospitals in selecting high-quality infant oxygen flowmeters, thereby supporting the domestic product policy.

This research aims to respond to the complex challenges of the digital era, where students are not only required to develop scientific thinking skills but also to strengthen ethics and character as the primary basis for filtering information and acting wisely in cyberspace. Rapid technological developments are often not directly proportional to the mastery of moral literacy, so the application of Islamic ethical values ​​is crucial to create a balance between intellectual intelligence and good morals. This research aims to examine how combining scientific thinking with Islamic ethics can strengthen students' character, while also identifying effective implementation approaches in contemporary learning environments. The method used is a literature study with descriptive qualitative analysis, involving the review of various literature sources related to scientific thinking, character education, and Islamic ethical principles. The results show that the collaboration between systematic, critical, and objective scientific thinking processes with Islamic ethical values ​​such as honesty, responsibility, and politeness can shape students' mindsets and behaviors that are more moderate, responsible, and ethical in the use of technology. This integration also improves students' ability to carefully assess digital information, make appropriate moral decisions, and avoid deviations in cyberspace. In terms of implications, this research emphasizes the need to develop a curriculum and teaching strategies that structuredly combine cognitive and affective aspects, so that schools can produce a generation that is not only academically superior, but also has a strong, adaptive character and noble morals amidst the unstoppable wave of digital technology development.

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.

This study aims to determine the effect of using smart bottle media to improve the learning outcomes of Indonesian students in grade IV at MIN 10 Medan, which consist of two classes. The researcher took class IV-A and IV-B to be used as a sample, totaling 12 people as the experimental class and 12 people as the control class. This type of research is a quantitative experimental research (Quasi Experimental Design) with the Nonequevalent Control Group Design approach. Data collection techniques with observation, documentation, and test. Based on data analysis from research result werw obtained: 1) The Indonesian language learning result of students at MIN 10 Medan using picture story can be seen from the average final test (posttest) score in the control class, namely class IV-A, which obtained an average score of 48,33 and a standar deviation of 15,27.  3) The Indonesian language learning results of students at MIN 10 Medan using a smart bottle media can be seen from the average final test (posttest) score in the experimental class, namely class IV-B, which obtained an average score of 53,33 and a standard deviation of 16,69. 3) The process of implementing smart bottle media in Indonesian language subjects in class IV MIN 10 Medan is going well and can improve student learning outcome in Indonesian language subjects. This can be seen from comparison of learning outcomes between the experimental class and the control class, where the learning outcomes of students in the experimental class are higher than the learning outcomes of students in the control class.

Education plays a crucial role in improving human resource quality, yet academic procrastination remains a challenge, as seen in students at SMK Mekar Murni who tend to delay assignments, show a decline in academic performance, and struggle with time management. This community service program aims to enhance students' time management skills through delivering materials and discussions with 25 students from 11th and 12th grades in a participatory manner. The method used is a pre-experimental design with a one-group pre-test–post-test, employing a quantitative approach. Evaluation was carried out using a Time Management instrument consisting of three indicators: long-term time orientation, schedule management, and daily time management. The results show an average pre-test score of 48.00 (Standard Deviation = 4.99) with the majority of students in the moderate category. After the intervention, the post-test score increased to 83.4 (Standard Deviation = 7.37). The proportion of low category students increased from 4% to 68%, moderate category decreased from 56% to 24%, and high category increased from 40% to 8%. These findings indicate that time management training can reduce academic procrastination by enhancing students' understanding of effective time management.

This community service activity was carried out in Sladi Village with the goal of improving the digital literacy of village officials through the utilization of Artificial Intelligence (AI) plugins in Microsoft Word and Excel. The main issue faced by the village officials was their limited ability to use digital technology, which resulted in administrative tasks being carried out manually and inefficiently. Therefore, this digital literacy training aimed to enhance the skills of village officials in utilizing digital tools, especially AI, to support their administrative work. The method used in this activity was Participatory Action Research (PAR), which involved the stages of diagnosing, action planning, action taking, evaluating, and specifying learning. Evaluation of the activity was conducted using Likert scale questionnaires and open-ended questions to collect feedback from participants regarding their understanding and responses to the training provided. Data analysis was carried out using SPSS to calculate the mean, standard deviation, and qualitative findings from the open-ended questions. The evaluation results showed that the benefits of the activity (mean = 4.2) and the intention to implement AI (mean = 4.2) received the highest scores, indicating that the participants found the training highly beneficial and were motivated to apply AI in their daily tasks. On the other hand, the understanding of AI in Excel (mean = 3.7) and the assessment of the material (mean = 3.7) showed that further in-depth learning was needed to improve participants' comprehension and skills. Overall, the activity successfully improved the skills of village officials and raised collective awareness to transition towards a more efficient and adaptive digital village administration. This training is expected to positively contribute to the digital transformation in the village.

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.

When producing a perfect product, design process namely 2D modeling and 3D drawing, are closely related. The purpose of this study is to design a 3D model of a gun mastering machine product as a fan drive using CAD applications. The method of this study is decision data on API production (analytical product inspection). Measurement of sterling machine degradation using CPK (deviation) received results of -0.97, -0.22, 0.86, 0.11, 0.11 between zero and what indicates this specification. On average, the results of the stirling fluid fluorescent agent measurement are red numbers indicating that the survey dimensions are absent, especially from the basic dimensions of point 4, with samples 2, 3, and 5 exceeding the specified tolerance limits.

Nausea and vomiting are common discomforts experienced by 50% of pregnant women in the first trimester. One of the implementations to reduce nausea and vomiting with non-pharmacological therapy is the provision of lavender aromatherapy. The purpose of this study was to determine whether there was an effect of giving Lavender aromatherapy on nausea and vomiting in pregnant women in the first trimester at PMB Ronni Siregar Deli Serdang. The research method used was Quasi-experimental using nonequivalent control group design. The sampling technique used in this study was Total sampling based on Inclusion and Exclusion criteria, the number of samples was 30 respondents (15 intervention groups and 15 control groups). The results showed that the average value of respondents in the intervention group in the nausea and vomiting value before giving lavender aromatherapy was Mean 13.5 standard deviation 3,521. in the intervention group after being given treatment, a mean value of 10.6 was obtained with a standard division of 4,459. Based on the t-test, a p-value of 0.000 was obtained, which means it is smaller than the significant value <0.05. The conclusion of this study is that there is an Effect of Lavender Aromatherapy on Nausea and Vomiting in Pregnant Women in the First Trimester at PMB Ronni Siregar Deli Serdang. This study expects Midwives to provide health promotion and education, namely by improving their midwifery care, especially for Pregnant Women with nausea and vomiting during pregnancy, in addition to explaining the non-pharmacological benefits in reducing nausea and vomiting during pregnancy. 

This study examines the pivotal role of artificial intelligence (AI) in talent attraction within the human resources sector, particularly in the context of modern technological advancements. We aim to understand the influence of AI on recruitment processes and identify factors affecting talent attraction in the information age, as well as the associated challenges. The study focuses on how AI impacts recruitment and utilizes statistical methods, including interviews, questionnaires, standard deviation, arithmetic mean, and Spearman's rank correlation, to achieve accurate results. Participants included 100 employees and professors from the Ministry of Higher Education and Scientific Research, with a research community of around 750. Findings suggest that organizations employing AI for recruiting, attracting, training, and guiding individuals tend to succeed. The study recommends the urgent integration of AI into organizational operations, urging a shift from traditional applicant comparison methods to modern assessment techniques while avoiding favoritism. Additionally, organizations should implement contemporary training programs to boost employee performance.

Stunting is a failure to achieve physical development measured by weight for age. The limitation of stunting is height according to age based on Z-score equal to or less than -2SD (Standard Deviation) below the standard average. In 2005 - 2011 Indonesia ranked fifth with the highest prevalence of stunting. The purpose this study was to analyze the factors that influence the incidence of stunting in children aged 24-59 months. This study used a literature review method conducted by searching for relevant journals trough Google Scholar, Garuda, PubMed and DOAJ database. Inclusion criteria for reviewing the content of references in English and Indonesia publish in the last ten years. Research result from various literatures show that research finding from various sources indicate that the factor influencing stunting toddler aged 24-59 months include maternal knowledge, exclusive breastfeeding, and disease history.

This study aims to describe the application of Red Flags Analysis in detecting potential financial statement fraud in the Indonesian capital market, using a descriptive qualitative approach through a literature review from various secondary sources. The results show that Red Flags Analysis is effective in identifying various fraud indicators, such as financial statement anomalies, delayed report publication, doubtful audit opinions, and consistent deviation patterns observed among publicly listed companies in Indonesia. The findings also emphasize the critical role of collaboration among auditors, regulators, and company management in building a proactive and ethical oversight system. The comprehensive application of this method significantly contributes to strengthening transparency, enhancing accountability, protecting investors from fraud risks, and ultimately improving the quality of the national capital market.