This study investigates the effectiveness of an integrative learning model in improving Indonesian literature appreciation skills among high school students. A quasi-experimental design was employed, involving 120 eleventh-grade students from two public high schools in Jakarta, Indonesia. The participants were divided into two groups: the experimental group, which received instruction through the integrative learning model, and the control group, which followed traditional teaching methods. The integrative model was designed to combine language skills development—such as reading comprehension, vocabulary enrichment, and critical writing—with structured literary analysis focusing on themes, characterization, style, and cultural context. Data were collected using pre-test and post-test assessments to measure learning outcomes, observation sheets to monitor classroom activities, and student questionnaires to capture perceptions and engagement levels. The results indicated that students in the experimental group experienced a significantly higher improvement in literature appreciation skills compared to those in the control group (p < 0.05). They demonstrated enhanced abilities to interpret literary works, analyze narrative elements, and articulate critical responses to Indonesian contemporary literature. Observation data revealed that the integrative approach fostered more active participation, collaborative learning, and deeper reflection during classroom discussions. Moreover, student feedback highlighted increased motivation, enjoyment, and perceived relevance of literature learning to real-life experiences. These findings underscore the pedagogical potential of integrative learning models in secondary school literature education. By linking language proficiency with analytical and interpretative competencies, this approach not only strengthens students’ linguistic abilities but also cultivates their critical thinking, cultural awareness, and aesthetic appreciation. The study recommends the wider adoption of integrative methods in Indonesian high schools as an effective strategy for promoting meaningful and enduring engagement with literature.

This corpus-based study explores the acquisition patterns of English modal verbs by Indonesian EFL (English as a Foreign Language) learners through a comprehensive analysis of learner language data. The study utilizes a specialized learner corpus consisting of 2.5 million words drawn from both written and spoken productions of 450 Indonesian learners, covering various proficiency levels. The research focuses on examining the frequency patterns, semantic distributions, and error types associated with modal verb usage across the learner corpus. The study employs a combination of quantitative corpus linguistic methods and qualitative error analysis to uncover developmental trends and persistent difficulties in acquiring English modals. The findings highlight a significant underuse of epistemic modality, which expresses degrees of certainty, and an overreliance on core modals like "can," "will," and "must." Additionally, learners systematically avoid more complex modal constructions that are semantically nuanced and less frequent in their linguistic output. The analysis also reveals notable cross-linguistic influences from Indonesian, particularly in the areas of politeness marking and the expression of certainty. These interference patterns suggest that Indonesian learners may transfer modal expressions from their native language, leading to specific errors in the usage of English modals. Based on the findings, the study proposes a usage-based pedagogical framework that integrates corpus-informed instruction with explicit semantic mapping of modal meanings. This framework encourages teachers to address modal verb acquisition by emphasizing frequency-based approaches, contrastive semantic analysis, and corpus-driven awareness-raising activities. The research suggests that by focusing on the form-meaning-function relationships of modals in authentic contexts, learners can better understand and produce English modals accurately and appropriately. The findings have significant implications for enhancing modal verb instruction in EFL classrooms, especially for Indonesian learners.

This paper examines the implementation of translanguaging pedagogies within digital learning environments and their effectiveness in developing multilingual competence among Generation Z learners. Through a mixed-methods study involving 186 students and 14 educators across six higher education institutions, this research investigates how strategic integration of translanguaging practices in digital spaces supports linguistic flexibility, metalinguistic awareness, and cross-cultural competence. Findings reveal that digitally-mediated translanguaging approaches resulted in significant improvements in learners' willingness to communicate across languages (p<.01), metalinguistic awareness (p<.001), and cross-cultural communication efficacy (p<.01) compared to monolingual instructional approaches. The research further identifies five key digital translanguaging strategies that effectively leverage Generation Z's technological aptitude and multimodal literacy. This study contributes to the growing field of multilingual digital pedagogy by demonstrating how translanguaging can be systematically integrated into digital learning environments to foster linguistic repertoire expansion that aligns with the communicative needs of increasingly globalized contexts. The pedagogical framework presented offers practical guidance for educators seeking to implement translanguaging approaches in various digital learning modalities while accommodating Generation Z's learning preferences and multilingual development.

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (?=0.42, p<0.01), lower bid-ask spreads (?=-0.38, p<0.01), and reduced stock price volatility (?=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

This study examines the impact of corporate governance structures on the transparency and accuracy of financial reporting in banking institutions. Using a quantitative research approach, the study analyzes data from 150 banks across 25 countries over a five-year period (2019-2023). Multiple regression analysis reveals that board independence, audit committee effectiveness, and ownership concentration significantly influence financial reporting quality. The findings indicate that stronger corporate governance mechanisms lead to improved financial reporting quality, with board independence having the strongest positive impact. This research contributes to the existing literature by establishing empirical evidence of the relationship between specific corporate governance mechanisms and financial reporting quality in the banking sector, which has implications for regulatory policy and banking governance practices.

This study explores the development of integrated language skills assessment instruments for Korean as a foreign language (KFL) learners in higher education, addressing the need for tools that reflect real-world communicative demands. Grounded in theoretical frameworks such as Bachman and Palmer's Communicative Language Ability model[1] and Vygotsky's Sociocultural Theory[2], the research employed a mixed-methods approach, including needs analysis[6], corpus studies, and pilot testing. The research process involved three primary phases: First, a comprehensive needs analysis was conducted among KFL instructors and students to identify assessment gaps and priorities. Second, authentic Korean language materials were collected to create a corpus that informed the development of contextualized assessment tasks. Finally, the instruments underwent rigorous pilot testing with 127 KFL students across three Indonesian universities.The developed assessment instruments integrate reading, writing, listening, and speaking skills through task-based scenarios that mirror authentic Korean language use contexts. These include collaborative problem-solving activities, multimedia-based comprehension tasks, and culturally situated role-plays. Statistical analysis demonstrated high inter-rater reliability (r=0.87) and construct validity when compared with established Korean proficiency measures.Results demonstrated the instruments' reliability, validity, and cultural relevance, fostering holistic skill development and promoting positive washback on teaching and learning practices. Implementation of these instruments led to significant improvements in students' integrated language performance and motivation. The study contributes to the field of Korean language assessment by providing empirically validated tools that bridge classroom learning with real-world language application in higher education contexts.

This study examines the relationship between cultural heritage and syntactic evolution in multilingual societies, focusing on cross-generational language transmission. Employing a mixed-methods approach, it analyzes linguistic practices, cultural narratives, and syntactic patterns across three generational cohorts in five distinct multilingual communities. Findings reveal significant generational shifts, with elders preserving traditional syntax linked to cultural rituals, while younger cohorts exhibit syntactic simplifications and hybrid constructions influenced by dominant languages. Statistical analyses underscore the role of cultural practices in shaping linguistic patterns, highlighting the dynamic interplay between heritage preservation and linguistic innovation in contexts of societal bilingualism and intercultural interaction. The research demonstrates that syntactic changes correlate strongly with the frequency and depth of cultural engagement, with participants who actively participate in traditional practices showing greater retention of heritage language syntactic features. Furthermore, we identify specific linguistic mechanisms through which cultural transmission influences syntactic maintenance and innovation, including ritualized speech patterns, narrative structures, and metaphorical expressions embedded in cultural practices. This study contributes to theoretical understandings of language change by proposing a cultural-syntactic framework that helps explain the variable trajectories of heritage languages in diverse multilingual contexts.

The study examines the critical role of professional ethics in auditor decision-making, focusing on public accounting firms in Jakarta, Indonesia. Employing a convergent parallel design, the research integrates qualitative case study findings with quantitative survey results to provide a comprehensive understanding of the factors influencing ethical behavior in the auditing profession.The qualitative component explores the ethical dilemmas faced by auditors, drawing on Kohlberg's Theory of Moral Development, Rest's Four-Component Model, and the Theory of Planned Behavior. Through in-depth interviews and document analysis, the study reveals that auditors encounter complex ethical challenges stemming from client pressures, organizational incentives, and ambiguous professional guidelines. The findings highlight the pivotal role of ethical culture and leadership in shaping auditors' decision-making processes.The quantitative component complements the qualitative insights by surveying a larger sample of auditors across multiple firms. Descriptive and inferential analyses are conducted to assess the relationships between key variables, including organizational culture, professional guidelines, moral development, and ethical decision-making. The results provide empirical support for the qualitative findings, confirming the significant influence of organizational factors and individual moral reasoning on auditors' ethical behavior. The study offers practical recommendations for enhancing ethical practice in the auditing profession. These include implementing robust ethical training programs, fostering mentorship relationships, and aligning organizational incentives with ethical objectives. The research highlights the importance of cultivating a strong ethical culture within accounting firms and emphasizes the need for clear, unambiguous professional guidelines to support auditors in navigating ethical dilemmas.

This study examines the effectiveness of Management Information Systems (MIS) in environmental permit administration within the Environmental Agency of Makassar City during the 2023-2024 period. Employing a qualitative case study approach, the research integrates several theoretical frameworks including Systems Theory, Technology Acceptance Model (TAM), Resource-Based View (RBV), Diffusion of Innovations, and Contingency Theory to comprehensively evaluate MIS performance. Through in-depth interviews with 35 respondents, direct observations, and documentation analysis over six months, the research identifies the impact of MIS implementation on environmental governance. Findings reveal significant improvements in processing efficiency (42% time reduction), administrative error reduction (67% decrease), and enhanced stakeholder engagement (53% increase in public participation). Nevertheless, challenges persist in regulatory alignment, technical reliability (12% system downtime), and user adaptation (23% of staff reporting usage difficulties). The study underscores the importance of continuous system optimization, targeted training, and cross-departmental integration for sustainable environmental governance. Theoretical contributions include an integrated MIS evaluation model for environmental administration contexts, while practical implications offer recommendations for technology-based permitting process improvements. Research limitations include a single geographic focus and relatively short observation period, suggesting the need for future longitudinal and comparative studies.

This study investigates the strategic use of language in social media political campaigns, with particular emphasis on its impact on audience engagement and public discourse transformation. Through a comprehensive theoretical framework incorporating the Sapir-Whorf Hypothesis, Elaboration Likelihood Model, Critical Discourse Analysis, and Framing Theory, the research examines complex linguistic patterns, sentiment variations, and framing strategies across 10,000 campaign posts from major social media platforms. The study employs a mixed-methods approach, combining computational linguistics analysis with qualitative discourse examination. Using natural language processing tools and manual coding, researchers analyzed linguistic features including lexical choice, syntactic structures, metaphorical expressions, and rhetorical devices. Results reveal sophisticated patterns of deliberate linguistic manipulation designed to evoke specific emotional responses (72% of posts), reinforce political ideologies (65%), and adapt to temporal and platform-specific contexts (83%). The findings demonstrate that campaign language strategically evolves across different platforms, with Twitter showing more aggressive rhetoric (58%) compared to Facebook (31%) and Instagram (27%). Additionally, temporal analysis reveals significant shifts in linguistic strategies during critical campaign periods, with increased emotional language use during key political events (92% correlation). This research contributes to our understanding of digital political communication and offers practical insights for analyzing social media campaign strategies.