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Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Badriah Badriah; Nori Anggraini

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Literature is not only a source of entertainment, but also a tool for contemplating human life that is full of internal conflicts and psychological issues. Short stories as a type of literature often present the realities of life in a concise yet meaningful way, making them interesting to analyze with a variety of scientific methods. This research focuses on the short story "Happiness That Kills" by applying two main approaches, namely the analysis of intrinsic elements and literary psychology. This story depicts a happy state that appears from the outside, but actually hides the emotional burden experienced by the main character, Malla. The method applied in this study is qualitative descriptive with literature study techniques, which is oriented towards the introduction of themes, plots, characters, settings, and mandates, as well as exploring the psychological dynamics of characters using Freud's psychoanalytic theory. The results of the study show that the internal conflicts in this story arise from the battle between the id, ego, and superego, especially when Malla struggles to maintain harmony in her family at the expense of herself. Overall, this short story shows that forced happiness can lead to suffering. By combining structural and psychological analysis, this study reveals the deep meaning related to social pressures, inner struggles, and humanitarian messages that the author seeks to convey. It is hoped that the results of this research can contribute to the study of literature, especially in understanding the relationship between story structure and the psychological condition of characters in contemporary literary works.

M Bambang Purwanto; Satriah Satriah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Teaching fiction in Indonesian language classrooms is often constrained by text-centered instruction and limited use of engaging digital media. In the era of Generation Z learners who are visually and digitally oriented, innovative learning materials are needed to enhance motivation, interpretation, and comprehension of literary texts. This study aims to develop and evaluate a Scribus-based digital magazine for fiction learning by integrating the ADDIE model within a qualitative descriptive framework. The research adopted a qualitative descriptive design comprising five stages of the ADDIE model: Analysis, Design, Development, Implementation, and Evaluation. The study was conducted at SMP Negeri 10 Semarang, involving one Indonesian language teacher and fifteen Grade VIII students, who were selected through purposive sampling. Data were collected through observation, interviews, and documentation, and analyzed using the Miles and Huberman model (data reduction, data display, conclusion drawing). Media and content experts conducted validation to assess the feasibility, usability, and pedagogical quality of the content. Findings revealed that the Scribus-based learning media effectively increased students’ engagement and comprehension in analyzing fictional elements such as plot, character, and setting. Expert validation results indicated a high feasibility level, with mean scores above 85% in design and content quality. Teachers reported improved classroom interaction and creativity, while students expressed enthusiasm for the visual and interactive format. The study concludes that open-source tools, such as Scribus, can provide cost-effective and pedagogically sound alternatives for developing literary learning media. The integration of ADDIE and multimodal design promotes contextual, engaging, and sustainable learning experiences. Future research should explore multimedia enhancements, such as audio storytelling and cross-curricular applications, to broaden the pedagogical impact.