This research aims to measure the influence of Auditor Experience, Audit Fees and Independence on Audit Quality at Public Accounting Firms (KAP) in the Bekasi Region. This research was conducted using a non-probability sampling approach with a purposive sampling method. The number of samples used in this research was 62 respondents. The design used in this research is hypothesis testing using the Structural Equitation Model (SEM) - SmartPLS 4.0. The results of this research indicate that (1) Auditor experience has a positive effect on audit quality; (2) Audit Fees have no effect on audit quality; (3) Independence has a positive influence on audit quality.
 

This study analyzes the effect of Cost of Debt, Cost of Equity, and Profit on investment decisions in hospitality industry companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. By using purposive sampling method, this study involved 21 companies as samples, resulting in 105 observation data. Investment decision as the dependent variable is measured using Capital Expenditure (CapEx), while Cost of Debt, Cost of Equity, and profit as independent variables are calculated based on financial statement data. Multiple regression analysis is used to test the relationship between variables. The results showed that Cost of Debt, Cost of Equity, and Profit have a significant effect on investment decisions in the hospitality industry.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.
 

Shipping agency services PT Pelayaran Semesta Sejahtera Lestari Belawan Medan is one of the shipping companies operating in the agency sector (Shipping Agency) in Indonesia. This company deals in quite a lot of ships, both Indonesian flag ships and foreign flag ships. Crew change is an important part of shipping operations that affects the safety, efficiency and performance of the ship. This research aims to analyze procedures and challenges in handling crew changes on ships, as well as identifying best practices to ensure crew changes run smoothly. The research methodology uses qualitative methods such as interviews with crew managers and analysis of crew change documentation data. The research results show that the main challenges in crew change include administrative obstacles, logistics and strict regulations. In addition, it was found that good implementation of Standard Operating Procedures (SOP), use of communication technology, and cross-departmental coordination are key factors for success in managing crew change.  This research concludes the importance of collaboration between stakeholders, regulatory adjustments, and technological innovation to increase efficiency and safety in crew changes on ships.

Indonesia's positive legal system is not in line with Jinayah's thoughts of accountability. Criminal responsibility according to Islamic criminal law is based on the awareness and intention of the perpetrator (mens rea) and proof of unlawful actions (actus reus), which is in line with sharia principles. The aim of this research is to study how the concept of Islamic criminal responsibility can be applied to Indonesian law by considering the principles of justice, humanity and uniformity in accordance with the country's constitution. The research method used is normative, by looking at various laws in Indonesia and reading literature about Islamic criminal law and its implementation in countries with Islamic law. The research results show that, although there are fundamental differences between Islamic law and Indonesian positive law, several elements of the concept of Islamic criminal responsibility can be exploited, especially in cases containing certain crimes such as qisas, diyat, and ta'zir. By considering Pancasila as the philosophical foundation of the state, these elements can be exploited. It is hoped that this implementation will help strengthen the national legal system by providing space for the religious values ??that live within it

The Community Service Program (KKN) in Sukosari Village, Jumantono District, Karanganyar Regency, which will be implemented in August 2024, aims to overcome the problem of community service by focusing on preventing stunting and empowering MSMEs. The main problems identified include the high rate of stunting among children and limited knowledge and support for local MSME actors. The main aim of this activity is to increase public awareness regarding the importance of nutritious nutritional intake to prevent stunting, strengthen the branding of MSME products, and ensure that these products meet legality standards through the creation of a Business Identification Number (NIB) and halal certification. The method applied includes several strategic steps, namely making complementary food products in the form of spinach nuggets and fruit salad which are aimed at meeting children's nutritional needs and reducing the risk of stunting. In addition, information signs on stunting prevention were installed in strategic locations such as posyandu and village halls to increase public awareness. To support MSMEs, the KKN team also designs label and banner designs aimed at increasing the attractiveness and professionalism of products, as well as providing assistance in creating NIBs and halal certification so that MSME products can meet regulatory standards. The results of this activity show an increase in public knowledge regarding the importance of nutritious food and preventing stunting, as well as an increase in the ability of MSMEs to manage and market their products. MSME players benefit from new designs that increase the attractiveness of their products, as well as legality that expands market access. Qualitatively, this activity involved the active participation of 40 women in socialization and 15 MSME actors in the design and certification process, with full support from village officials and related agencies, which ensured the success and sustainability of the program.

Pragmatics, a fundamental branch of linguistics, focuses on the implicit rules that govern human interaction. It delves into how meaning is constructed, conveyed, and interpreted in everyday communication beyond literal language. This study explores the mechanisms of pragmatics in daily life, particularly how context, shared knowledge, and social conventions influence interactions. Key areas examined include speech acts, implicature, and politeness strategies, which highlight the dynamic nature of meaning-making in various social contexts. Speech acts, such as requests, apologies, and promises, illustrate how utterances perform actions beyond their lexical content. Implicature examines how individuals infer meaning that is not explicitly stated, relying on context and shared assumptions. Politeness strategies, which vary across cultures, play a crucial role in managing interpersonal relationships and ensuring smooth communication by balancing social expectations and individual intentions. Understanding these unspoken rules is essential for effective communication, as they often dictate the success of social interactions. Misinterpretations in pragmatics can lead to misunderstandings, social faux pas, or conflicts, emphasizing the importance of cultural and contextual awareness. Pragmatic competence is crucial in multilingual and multicultural settings, where differing conventions and norms can create unique challenges. By synthesizing theoretical insights from existing literature, this study highlights the pervasive influence of pragmatics in shaping human interaction. It underscores the necessity of pragmatic awareness in fostering interpersonal understanding, enhancing communication skills, and navigating the complexities of social life effectively.
 

This article presents a systematic review of pragmatic competence in second language acquisition (SLA), emphasizing its critical role in effective communication and intercultural understanding. Pragmatic competence encompasses the ability to understand and use language appropriately in diverse social and cultural contexts, including mastering speech acts, politeness strategies, conversational implicatures, and intercultural pragmatics. Despite its importance, pragmatic competence often receives less attention in language instruction compared to grammar and vocabulary. The review highlights the effectiveness of explicit and implicit teaching methods, authentic interaction, and cultural immersion in developing pragmatic skills. It also underscores the role of technology, such as digital platforms and simulations, in enhancing learners’ ability to navigate real-life communication scenarios.
The findings reveal significant challenges, including cultural variability in pragmatic norms, difficulties in standardizing assessments, and the influence of learners’ individual differences. The study calls for innovative teaching and evaluation methods, focusing on personalized approaches and the integration of pragmatic learning with emotional intelligence. By synthesizing current research and practices, this article provides valuable insights for educators, curriculum developers, and researchers, advocating for adaptive, culturally informed, and technology-supported strategies to enhance pragmatic competence in SLA.

This research aims to determine the effect of using biochar and guano fertilizer on the growth and resistance of pakcoy to drought stress and it is hoped that this research will add information for the development of pakcoy plant cultivation techniques that are more adaptive to dry land. The method used in this research was a 2 factorial completely randomized plan. The first factor is providing Biochar (B) which consists of 4 levels: B0= Control 0 tons/ha, B2= Biochar 5 tons/ha, B3= Biochar 10 tons/ha, B4= Biochar 15 tons/ha. The second factor is the application of Guano fertilizer (G) which consists of 4 levels: G0= control 0 tons/ha, G2= Guano 5 tons/ha, G3= Guano 10 tons/ha, G4= Guano 15 tons/ha. . Based on the level of treatment used, 16 combinations were obtained, BOGO, BOG2, BOG3, BOG4, B2GO, B2G2, B2G3, B2G4, B3GO, B3G2, B3G3, B3G4, B4GO, B4G2, B4G3, B4G4, which were repeated 3 times so that there were 48 experimental units. The parameters observed include plant height, number of leaves and stem diameter. The results of the research showed that there was an interaction between plant height at 7 dap, 14 dap, 21 dap, 28 dap, number of leaves at 7 dap, 14 dap, 21 dap and stem diameter at 14 dap and 28 dap. Treatment with biochar rates of 10 tons/ha, 15 tons/ha and guano fertilizer 10 tons/ha, 15 tons/ha gave good growth results in plant height, number of leaves and stem diameter. This combination of two treatments can increase the efficiency of good nutrient uptake for optimal vegetative plant growth and can increase the soil's capacity to retain air and nutrients, while guano fertilizer provides essential nutrients that support the development of pak choy plants.