This study explores how a digital-based listen–response method—combining vibrant video stimuli with instant, game-like feedback on the Quizizz platform—can transform listening comprehension from a passive task into an energizing adventure. Involving 39 junior high students, the research gathered performance data from structured listening quizzes and direct teacher observations. With an impressive average score of 87.17—most students achieving “Good” to “Excellent” levels—and vivid improvements in focus and enthusiasm, the findings reveal that turning listening exercises into interactive challenges boosts both comprehension and motivation. Yet, to master higher-order inferential skills, follow-up discussions and reflection activities are essential. By harnessing this method, educators can reimagine listening lessons as interactive journeys that captivate learners and deepen their language skills.

This study examines the competitive strategy of KSPPS Hanada Quwais Sembada Kebasen amidst intense competition in the microfinance sector, particularly against BPR Bank Surya Yudha Patikraja and PNM Mekar Sampang, which have advantages in technology and service coverage. This theme is chosen due to the importance of understanding the competitive position of community-based Islamic cooperatives to remain viable in the local market. This research employs a case study method with a qualitative descriptive approach. Data collection is conducted through interviews, observations, and documentation, which are then analyzed using the Competitive Profile Matrix (CPM) tool to assess the strengths and weaknesses of KSPPS Hanada relative to its main competitors, based on key factors such as market reputation, service quality, territorial coverage, product innovation, and technology utilization. The research findings indicate that KSPPS Hanada Quwais Sembada has advantages in market reputation, personalized service quality, and closeness to its members, but still lacks in territorial coverage and digital technology adoption. In conclusion, KSPPS Hanada Quwais Sembada needs to enhance innovation and service digitalization to compete better in the increasingly dynamic microfinance sector..

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

Managing human resources and entrepreneurship are two crucial components of any successful organization. Human resources management focuses on recruiting, training, and retaining employees to ensure they can perform their job duties effectively. On the other hand, entrepreneurship involves the creation and development of new business ventures, products, or services. Both areas play a significant role in the overall success and growth of a company. In this paper, we will explore the intersection of human resources management and entrepreneurship, examining how these two disciplines can work together to drive innovation and organizational success. By leveraging the expertise and creativity of both HR professionals and entrepreneurs, companies can cultivate a culture of innovation and adaptability. This collaboration can lead to the development of cutting-edge products and services, as well as the implementation of forward-thinking HR practices that attract and retain top talent. However, integrating HR and entrepreneurship may also present challenges, such as balancing risk-taking with employee well-being and ensuring that organizational goals align with individual aspirations. Despite these obstacles, the potential benefits of combining these disciplines are vast, offering companies a strategic advantage in today's competitive business landscape.

By implementing The cooperative learning method known as think, pair, share (TPS) paradigm in the eleventh grade at MAN Karawang, this study seeks to enhance students' comprehension of halal and healthy eating. The research has been conducted in two cycles using Classroom Action Research (CAR).methodology employed. There are twenty multiple-choice questions on the test that has been used. The findings of the study indicate that pupils' comprehension has improved. Just 15% of pupils finished the pre-cycle activities, with an average score of 66. This rose to 59% with a 73 average score in the initial cycle, and all students finished the activities with a mean score of 89 in the second. The pupils are encouraged to think critically, participate actively, and have discussions when Think Pair Share (TPS), a cooperative model, is applied. As a result, this strategy has been successful in improving students' comprehension through interaction

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research was conducted at The Ministry of Religion of Bekasi where there is a special division to serve Hajj Program for prospective Hajj at Bekasi City. The benefits of this research is every employees who working in The Ministry of Religion of Bekasi and prospective pilgrims user can using this information system of Haji Pintar with a efficiently by the time. There is two division that get attention in this research between Hajj and Umroh Services Agency also the employees that working inside The Ministry of Religion of Bekasi. Information System of Haji Pintar will be used very useful from doing the process of sign up in online way so there is no need to visit again. Beside that make it easier for every employees to processing data entry into the haji pintar database. In the future all the things of people is already familiar with the method of hajj sign in by online with this application to make it easier for valid providing information regarding the hajj program.

This service activity is motivated by the difficulties of primary school students in learning English.  This activity aims to promote enthusiasm and motivation to learn English among primary school students in the light of Industrial Revolution 4.0 at Phatnawitya School Yala and Darul Muhmin School Satun, Southern Thailand. The learning media implemented is supported by the use of technology such as television, speakers, laptops, etc. The delivery method consists of preparation, implementation, monitoring and evaluation phases. The results of the classroom activities for the students supported by technological assistance result in the students being more enthusiastic, excited and motivated during the English learning process.
 

This research uses a descriptive qualitative method with a case study approach to analyze the influence of soft skills and digital marketing skills on the performance of MSMEs in the creative economy era. Theories used in this research include competency theory and organizational performance theory. This study focuses on understanding how interpersonal abilities (soft skills), such as communication, creativity, and leadership, along with digital skills such as the use of social media, e-commerce, and digital branding, can enhance the competitiveness and productivity of MSMEs. The results show that MSME actors with strong soft skills are able to build strong customer relationships and create added value in their products, while digital skills support operational efficiency and broader market reach. The integration of these two skill sets significantly contributes to the improvement of MSME performance, particularly in terms of sales, customer satisfaction, and business growth. Therefore, the development of soft skills and digital skills is a crucial strategy to support the sustainability of MSMEs amid the increasingly dynamic competition in the creative economy.

This study aims to analyze the implementation of the Professional Office computer course learning program at LPK Alfabank, Semarang City. The research employed a descriptive qualitative approach with data collected through observation, interviews, and documentation. The findings indicate that the implementation process involves three main stages: planning, execution, and evaluation. Planning was conducted through intensive coordination among administrators, instructors, and relevant parties, covering material preparation, teaching methods, media, and evaluation strategies. Learning execution emphasized a balance between theory (30%) and practice (70%), utilizing lectures, hands-on practice, discussions, and demonstrations. Evaluation was carried out through process and outcome evaluations, including observation, pre-tests, and post-tests to assess participants’ competency achievements. Supporting factors for successful learning included instructor competence, availability of learning media, and active participant engagement, while inhibiting factors involved software updates, unfavorable weather, and participant tardiness. These findings highlight that an effective implementation strategy in computer courses can enhance participants' competencies and better prepare them for workforce challenges.