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This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.

Continuous improvements in infrastructure, security measures, and user education can help address these weaknesses and improve the overall effectiveness of QRIS as a digital payment solution. Some of the roles of using QRIS in the millennial generation are convenience. QRIS makes it easy for millennials to make digital payments without the need to carry cash or credit/debit cards. They can simply use their mobile phones to scan the QR code and complete the payment transaction. QRIS transactions are processed in real-time, meaning payments can be completed almost instantly. Many digital payment platforms that support QRIS offer promotions and discounts to users who make payments using their platform. This is especially attractive to millennials who are always looking for ways to save money.

This study aims to explain the linguistic approach, one of the methods used in Islamic teaching. One of the options in Islamic education is linguistics, which aims to investigate the principles of Islamic education before trying to offer meanings that are in line with the difficulties and developments of today's era. To build the main core covering the linguistic approach in Islamic education, this study uses a literature study technique, which involves collecting reference sources that are considered relevant to the research problem and then distributing them. The results of the study, language is a sound sign that is considered to reflect how human reason and emotion are perceived. Humans use this sound sign to validate their internal identity and their perception of the surrounding environment. To keep Islamic teachings in line with the current cycle of development and change, this study effectively shows the important function that language plays in articulating it. The noble and moderate teachings of Islam can be misinterpreted by linguists.

This research is based on the fact that feelings of anxiety, sadness, low self-esteem, anger, and doubt are all factors that greatly influence the effectiveness of students' Arabic learning. Apart from that, students' behavior is also greatly influenced by their mood; some students have problems outside of school, such as in the family and community, so they are not motivated to study and learn more. The aim of this research is to determine how much influence mental health has on how well students learn Arabic. The research instrument was tested on 25 students, so the author took a sample of 100% of the population so that the sample size was 25 students. The research results showed that the correlation test obtained was 0.748 with a significance of 0.000. This means that there is a positive correlation between mental health and student learning effectiveness with a good relationship level because P < 0.05 (0.000 < 0.05). Meanwhile, the T test (Hypothesis) T count is 15,465 while the T table is 2,069, meaning 15,466 > 2,069, then H0 is rejected and Ha is accepted, meaning that there is an influence of mental health on the effectiveness of students' Arabic learning.    

This study aims to examine the virtues of knowledge from an Islamic perspective as taught in the book Mahfudzot Fadhoilul Iman and to explore its relevance in shaping the spiritual transformation of individual Muslims and their social contributions in the modern era. A qualitative approach was employed, utilizing a literature review method to analyze the key principles outlined in the book.The findings reveal that the book Mahfudzot Fadhoilul Iman emphasizes knowledge as the foundation of faith, guiding humanity toward divine truth. Values such as al-ilmu nurun (knowledge is light) and thalabul ilmi faridhatun (seeking knowledge is an obligation) highlight the importance of knowledge as a spiritual means of drawing closer to Allah. Additionally, the principle khairun naasi anfa'uhum linnaas (the best of people are those who are most beneficial to others) underscores the significant social dimension of knowledge in building a prosperous and harmonious society.This study also finds that the values in Fadhoilul Iman remain relevant to contemporary challenges, such as developing education based on Islamic values and applying ethical knowledge in professional fields. By recontextualizing the teachings of this book, Muslims can utilize knowledge as an instrument to strengthen their faith while contributing meaningfully to the well-being of humanity.

This study aims to examine the effect of Firm Size, Audit Committee, and Public Ownership on Audit Delay in manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. Audit Delay is an important indicator that reflects the duration of time required to complete an audit of financial statements. This study uses a quantitative approach with secondary data taken from the annual reports of companies listed on the Indonesia Stock Exchange. The population of this study consists of manufacturing companies in the Basic and Chemical Industries sector listed on the Indonesia Stock Exchange during the period 2016-2018. The sampling technique used is purposive sampling, resulting in a sample of 168 companies. The independent variables in this study are Firm Size, Audit Committee, and Public Ownership, while the dependent variable is Audit Delay. Data analysis was conducted using multiple linear regression. The results show that: first, Firm Size has a significant negative effect on Audit Delay, meaning that the larger the company size, the faster the audit process. Second, Public Ownership has a significant positive effect on Audit Delay, indicating that companies with public ownership tend to take longer to complete audits. Third, the Audit Committee does not have a significant effect on Audit Delay, meaning that the presence of an audit committee does not influence the audit completion time. This study contributes to a better understanding of the factors affecting audit delay in public companies.

This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations.

This study discusses the symbolic meaning of Lipaq Saqbe as a social identity of the Mandar Tribe. This traditional clothing not only functions as a cultural identity but also has a deep symbolic meaning and reflects the values ​​of the Mandar people. This study uses qualitative descriptive methods and Malinowski's functionalist theory to understand the social and cultural functions of Lipaq Saqbe clothing. The results of the study indicate that the motifs and colors of Lipaq Saqbe have certain meanings related to social status and personal identity. In addition, the use of this traditional clothing in various traditional ceremonies shows its important role in preserving culture. The Mandar Tribe has adapted to the development of the times while maintaining the authenticity of its traditional motifs, making Lipaq Saqbe a symbol of their living cultural heritage. This study is expected to contribute to the understanding of socio-cultural dynamics in Indonesia, especially in West Sulawesi.

almost all major international religions, especially those often called "semitic religions" (Judaism, Christianity, and Islam) which because of their common history and "lineage", are based entirely on "revelation" and "prophets" to define their lifestyle. ontologically and legally, respectively. Revelation is literally interpreted as a quick sign, it can also be interpreted as something that is revealed, revealed or announced. Revelation is an enlightenment, a proof of reality and an affirmation of truth. It is a clear sign, a proof or indication, meaning or significance, to an observer, to be observed, contemplated and understood. From revelation, ideas, suggestions, thoughts, scientific discoveries, an egalitarian social order, and the discovery of divine truth will emerge, enriching knowledge, guidance, and human welfare as well as liberating shackled thoughts, corals, and emotions and elevating dignity and worth. people who are oppressed by the forces of injustice, tyranny and superstition.

Curriculum management is a systematic, cooperative, comprehensive and organized effort in achieving educational goals. As an important element in the management of educational institutions, curriculum management involves curriculum planning, development, implementation and evaluation. This process aims to improve the quality of teaching-learning interactions and support the achievement of the vision and mission of educational institutions while adhering to national policies. The relationship between curriculum and learning is very close, where the curriculum becomes a guideline that covers the entire learning experience of students, while learning is the implementation of the curriculum. In the context of the Education Unit Level Curriculum (KTSP), curriculum development is carried out with the principles of competency-centeredness, relevance to the needs of learners, responsiveness to scientific developments, and a balance between national interests and local needs. These principles are directed to ensure the meaningfulness of the content, productivity, democracy, efficiency, and harmony with moral, religious, and social values. With effective curriculum management, educational institutions can create an optimal learning process to achieve educational goals.

The issue of plastic waste in Indonesia has reached a critical level, with an annual production of 64 million tons. To address this challenge, an educational approach that integrates practical and meaningful aspects, especially for the younger generation, is necessary. This study implements Project-Based Learning (PjBL) with an upcycling approach to enhance students' environmental awareness, creativity, and entrepreneurial spirit. The methods used include socialization and hands-on practice, where students are encouraged to create economically valuable products from plastic and paper waste. This activity involved 36 teenagers divided into groups to produce upcycled products such as plant pots and pencil holders. The results of this project indicate an increase in students' awareness and skills in waste management, as well as the creation of upcycled products with market value. This study further confirms that project-based learning can positively impact environmental and entrepreneurial education in schools, aligning with the goal of nurturing a generation that is both environmentally conscious and economically self-sufficient.

Social attitudes are activities in relationships with other people, whether with peers, teachers, parents, or siblings. In relationships with other people, very meaningful events occur in his life that shape his personality, which helps him develop into the human being he is. As an educator, cultivating social attitudes in students is very important so that students have the attitude to build relationships with other people in everyday life. Based on this phenomenon, the researcher took research at MTs Negeri 6 Blitar as the object of research with the aim of finding out how social studies teachers' strategies are in cultivating social attitudes in students. The formulation of the problem in this research is: (1) What is the social studies teacher's strategy in determining changes in student behavior and personality at MTs Negeri 6 Blitar? (2) What is the social studies teacher's strategy in cultivating students' social attitudes at MTs Negeri 6 Blitar? (3) What are the results of the social studies teacher's strategy in fostering students' social attitudes at MTs Negeri 6 Blitar? This research uses a descriptive-qualitative approach. The research location is at MTs Negeri 6 Blitar. The data sources in this research use primary and secondary data. Data collection techniques in this research used three techniques, namely, in-depth interviews, observation, and documentation. The data that has been collected is then analyzed through data collection, data reduction, data presentation, and drawing conclusions. The results of the research show that: (1) Implementing behavioral changes at MTs Negeri 6 Blitar starts from class VII students by getting used to: first making a greeting picket schedule after coming to school in the morning, holding the habit of doing dhuha prayers in congregation for all students and teachers, carrying out community service to clean the environment every Friday in mutual cooperation, familiarizing students with literacy, carrying out homeroom clinics to minimize mistakes made by students so that they can be minimized by each homeroom teacher, and teaching students good manners to respect parents, teachers, friends, and other people. Another thing is to get used to reading the Asmaul Husna before starting learning. (2) Developing students' social attitudes at MTs Negeri 6 Blitar by holding a program: they must collect social funds every Friday as sincerely as possible to help less fortunate friends. If they have damaged shoes, they can't afford them; the school buys the shoes using these social funds; treats friends. who are sick while at school; visits friends who are sick; works together to clean the classroom once a week so that students have the social spirit to care about dirty classrooms; picking up rubbish on the floor before starting learning can foster social attitudes by having a sense of caring about the surrounding environment. (3) The results of the teacher's strategy in cultivating students' social attitudes at MTs Negeri 6 Blitar make students more able to appreciate and respect other people, make students have a religious spirit by getting used to praying dhuha in congregation every morning and reading Asmaul Husna before starting social studies learning, make students more caring with the cleanliness of the surrounding environment because of cleaning activities on Fridays, make students love reading by holding literacy, make students more organized and minimize mistakes with the homeroom clinic, and foster a high social spirit with the existence of social funds every Friday and distributing These funds are properly used to buy necessities for underprivileged students, treat friends who are sick while at school, and visit friends who are sick.

The implementation of the Independent Curriculum in the field is not free from various challenges, especially for teachers who are faced with the demands of being able to develop innovative, adaptive teaching modules that are in accordance with the characteristics of students. SDN No. 10 Galung in Majene City is one of the elementary schools that also implements the Independent Curriculum. In this school, it was found that teachers' understanding and skills in developing teaching modules are still limited, so optimal training and mentoring are needed to support the successful implementation of the curriculum. This community service activity aims to optimize teachers' understanding and skills in developing the Independent Curriculum teaching modules. The methods used include training and mentoring. The results of this activity show a significant increase in teachers' ability to design and implement contextual and innovative teaching modules. This activity provides benefits for teachers in building more meaningful learning, student-centered, and in accordance with the principles of the Independent Curriculum.

The importance of Islamic accounting in this modern era is increasingly relevant, especially in preventing unexpected practices such as fraud, dishonesty and other abuses in the world of accounting. Specifically, this paper analyzes the values of Islamic principles applied in the accounting process to avoid the emergence of these practices. The methodology used in this research is descriptive analysis, where the author elaborates on the main elements of Islamic principles applied in accounting. Furthermore, this paper attempts to differentiate clearly between the basic values underlying Islamic accounting and conventional accounting.The comparative findings between the two systems show that Islamic values, such as honesty, fairness and truth—which are important principles in Islamic accounting—have a deeper meaning when compared to the same values in conventional accounting. The firm application of Islamic principles in accounting can clearly reduce fraudulent practices and other unexpected activities. Apart from that, this also contributes to increasing social welfare for stakeholders, because Islam encourages society to provide maximum benefits to other communities.The practical implication of this research is the need to redefine values in conventional modern accounting, so that stakeholders can obtain greater benefits and reduce potential losses for society. The value of financial reporting should not only reflect current conditions, but also provide solutions that can improve the welfare of stakeholders.    

Science plays a crucial role in human life as it helps us understand the universe through observation, experimentation, and analysis. In education, science not only teaches scientific concepts but also fosters scientific attitudes and critical thinking skills in students. To make science education more meaningful, interactive, and relevant, a deep understanding of the Nature of Science (NOS) is essential. This study aims to explore the understanding, benefits, and application of scientific concepts in the teaching and learning process to shape students' scientific attitudes. Using a literature review method, this research gathers information from various relevant academic sources. The findings indicate that science encompasses elements of philosophy, sociology, history, and psychology that support scientific understanding. By understanding NOS, students will view science as a process of knowledge discovery, rather than merely a collection of facts. The application of science in education also impacts students' ability to apply knowledge in practical contexts, enhance their analytical skills, and adapt to societal changes.

This research used a quantitative method with a sampling technique using the Slovin formula to obtain 95 samples. The data collection technique uses a questionnaire. The research results show that the service feature variable (X1) influences customer satisfaction (Y). The results of the t test for service features on customer satisfaction obtained a value of tcount > ttable (3.429>1.986) and a significance value smaller than probability (0.000 ttable (8.264 > 1.986) and a significance value smaller than probability (0.000 < 0.05), meaning that administration costs have an effect on customer satisfaction. The simultaneous test shows that the fcount value is 114.028 and the ftable value is 3.09 (114.028 > 3.09) with a significance level of 0.000 < 0.05. The conclusion of this research is that service features and administration costs influence customer satisfaction using mobile banking at Bank Syariah Indonesia KC Lahat.  

Diabetes mellitus is one of the main causes of morbidity and death in developing countries. Diabetes mellitus in adolescents is increasing from year to year, causing serious complications such as heart disease, kidney disease and other metabolic disorders. It is very important to prevent diabetes mellitus through education, because providing the public with understanding about healthy lifestyles can reduce the risk of developing diabetes. This community service aims to increase knowledge and understanding about Diabetes Mellitus as well as education about routine health checks at Panti Aisyiyah Jakarta. This intervention was carried out by measuring changes in knowledge through a pre-test and post-test used to evaluate changes in respondents' knowledge. The evaluation results showed a significant increase in participants' knowledge about diabetes mellitus and the importance of routine health checks. Pre-test and post-test are used to evaluate respondents' knowledge, by calculating the mean and variation values ​​for each condition. The N-Gain Score is used to evaluate the increase in adolescent knowledge regarding diabetes mellitus education and routine health check education. The success of this intervention is proven by the N-Gain Score of 0.70 which is in the medium category and an effectiveness value of 69.83, meaning that the method used is quite effective. These results show that the health education provided can increase teenagers' awareness and understanding of diabetes mellitus, so it is hoped that it can help in preventing and controlling this disease among teenagers.

This study aims to analyze the implementation of the management of educational facilities and infrastructure and its contribution to increasing the effectiveness of learning at SMPI Darul Ulum Sangatta Utara. The research background is based on the importance of the role of facilities and infrastructure in supporting an optimal, effective, and meaningful learning process. This study uses a qualitative approach with a descriptive method, where data is obtained through observation, interviews, and documentation of school principals, teachers, and education staff. Data analysis is carried out through the stages of data reduction, data presentation, and drawing conclusions. The results of the study show that the management of facilities and infrastructure at SMPI Darul Ulum Sangatta Utara has been carried out through five main stages, namely planning, procurement, utilization, maintenance, and evaluation. The implementation of this management is quite effective because it actively and continuously involves all school residents, especially in routine maintenance activities and the use of learning facilities. The existence of adequate facilities such as classrooms, laboratories, and information technology devices has been proven to increase student learning motivation and encourage the creation of a conducive learning atmosphere. However, some obstacles are still found, such as budget limitations and the need to update props that are no longer suitable for use. The implications of this study emphasize the importance of strategic planning and continuous evaluation in the management of facilities and infrastructure in order to continue to support the improvement of learning effectiveness, especially in the pesantren-based school environment.  

Active learning strategies are considered one of the most effective approaches in creating meaningful, participatory learning processes that enhance students’ intrinsic motivation. In the context of Fiqh learning, the implementation of active learning strategies plays a crucial role because Fiqh not only requires cognitive understanding but also involves strengthening attitudes and internalizing religious values. Traditional teacher-centered learning methods often lead to passive participation, boredom, and a lack of motivation among students. Therefore, the use of active learning strategies—such as group discussions, simulations, problem-solving activities, and experiential learning—can encourage students to participate more actively, think critically, and develop a stronger motivation to achieve better learning outcomes.This study aims to describe how active learning strategies can improve students’ motivation in Fiqh subjects. The analysis shows that engaging students directly in learning activities increases their attention, interest, and sense of responsibility in understanding the material. Additionally, two-way interactions between teachers and students create a more dynamic and enjoyable learning atmosphere. Thus, active learning strategies serve as a relevant and effective approach to enhancing learning motivation and improving the overall quality of Fiqh education.

This research is motivated by the low pragmatic competence of Madrasah Ibtidaiyah (MI) students, which is shown by the high rate of pragmatic failure (65%) and learning participation (40%), as well as the lack of contextual teaching materials. The purpose of the research is to identify learning barriers, then design, and test the initial impact of pragmatic teaching material innovation based on local wisdom through language play methods. With the Design-Based Research (DBR) approach involving teachers and students of MI in Central Java, data was collected through interviews, observations, and document studies, and then analyzed thematically. The results of the study revealed three main obstacles: (1) non-contextual teaching materials, (2) limited methodological skills of teachers, and (3) low student motivation. As a solution, "PRAGAMALOKA" teaching materials were developed that transform the values of local wisdom (tepo seliro, gotong royong) and traditional games (dakon) into the core of pragmatic learning scenarios. The limited trial showed a significant increase in student engagement and positive response. This study concludes that substantive integration between local content, pragmatic goals, and play methods is the key to creating authentic and meaningful learning. Implicitly, this development model can be adopted to design other contextual teaching materials, with recommendations for further experimental tests to measure their comparative effectiveness.