This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit fees, audit tenure, and auditor switching do not significantly affect audit quality. However, the audit committee variable shows a significant impact on audit quality. Furthermore, collectively, all the independent variables is firm size, audit fees, audit tenure, audit committee, and auditor switching are found to influence audit quality.

This study aims to evaluate the influence of the physic|al environment on student s|atisf|action |at Dju|and|a University, Bogor. |A qu|antit|ative method with |a survey |appro|ach w|as used to collect d|at|a from 50 students through questionn|aires. Multiple line|ar regression |an|alysis using SPSS version 26 reve|aled th|at the qu|ality of the physic|al environment—which includes |aspects such |as |air qu|ality, lighting, color, |and sound—h|as |a positive |and signific|ant imp|act on student s|atisf|action. These findings suggest that improving the physical environment can be an effective strategy to enhance student satisfaction and academic achievement

The growth of digital technology has made it easier to access information quickly and flexibly, anytime and anywhere. However, this convenience also gave birth to a new behavior called doomscrolling, which is the tendency of individuals to constantly scroll and consume negative content on social media, which has the potential to affect users' psychological conditions, including anxiety. This study was conducted to examine the extent to which doomscrolling activity is related to the level of anxiety experienced by students of the Faculty of Da'wah and Communication Sciences (FDIKOM) UIN Syarif Hidayatullah Jakarta. The design is quantitative correlational to examine the relationship between variables. A total of 30 respondents were involved through purposive sampling technique, based on certain predetermined criteria. The research instrument was a closed questionnaire with a Likert scale (1-5), which had previously gone through a validity test process to ensure its feasibility. The results of linear regression analysis showed a significant influence between doomscrolling and anxiety, with a coefficient of determination (R²) of 0.335. This means that doomscrolling contributes 33.5% to student anxiety, while 66.5% is influenced by other factors. This finding confirms that doomscrolling behavior influenced by psychological, social, and technological factors can increase anxiety if not addressed wisely. This study recommends the importance of.

This study aims to determine the influence of financial literacy, use of investment platforms, and herding behaviour on investment decisions among Generation Z in Jabodetabek. The method used in this research is a quantitative approach through instrument testing, classical assumption testing, hypothesis testing, and multiple linear regression analysis using SPSS 26. The accessible population in this study consists of 255 students, with a research sample of 156 students selected using proportionate stratified random sampling. The data used in this research is primary data obtained through questionnaires distributed via Google Forms. The results of the study conclude that: (1) the financial literacy variable has a positive effect on investment decisions; (2) the use of investment platform variable has a positive effect on investment decisions; (3) the herding behaviour variable has a positive effect on investment decisions; (4) the variables financial literacy, use of investment platform, and herding behaviour have a simultaneous influence on investment decisions.

This study aims to examine the influence of sports on the mental health of students at SMKN 2 Pandeglang. Mental health is an important aspect in supporting the learning process and the development of adolescents, while sports are believed to have a positive impact on students' psychological well-being. The study uses a qualitative approach with observation and in-depth interviews conducted with students and physical education teachers at the school. The data were analyzed descriptively to understand students’ perceptions and experiences regarding sports and their mental well-being. The results show that regular participation in sports activities contributes to reducing stress, improving mood, and enhancing students’ learning concentration. In addition, sports also strengthen social relationships among students, which further supports better mental health. This study concludes that sports play a significant role in improving the mental health of secondary school students, thus schools need to encourage and facilitate sports activities optimally.

This study aims to analyze the implementation of the murabahah contract in Islamic economics from the perspective of the Qur’an and Hadith. Murabahah is one of the most commonly used sale and purchase contracts in Islamic financial institutions. However, in practice, various deviations are often found, making murabahah resemble interest-based systems used in conventional banking. This research employs a qualitative method using a literature study approach by examining relevant Qur’anic verses, Prophetic traditions (hadith), scholarly opinions, and literature on fiqh al-mu'amalat. The findings indicate that murabahah is permissible in Islam as long as it adheres to the principles of honesty, price transparency, and mutual agreement between both parties. A properly applied murabahah contract reflects justice in economic transactions and upholds Islamic ethical values. Therefore, it is essential for Islamic financial institutions to fully implement Sharia principles in every murabahah contract.Keywords : Islamic economics, Hadith, Murabahah, Qur’an, Sharia contract 

This study discusses the concept and online buying and selling transactions that comply with sharia principles. This study aims to analyze the validity of online buying and selling transactions based on the perspective of fiqh muamalah. This study uses qualitative descriptive and literature research methods by examining materials related to the Analysis of Online Shopping Transactions in the Perspective of Fiqh Muamalah and Sharia compliance. The results of the study indicate that online shopping transactions can be considered valid according to sharia if they meet four main requirements, namely the existence of the transacting parties, the existence of ijab and qabul, clarity of the object of the transaction, and a halal purpose. In addition, the principles of transparency, honesty, and freedom from usury and gharar are important requirements in maintaining the justice and validity of online buying and selling according to Islamic law.Keywords : Online buying and selling, Islamic jurisprudence, Sharia compliance, Transaction validity, Offer and acceptance

Adolescents are the age group from 10 to 19 years who are in the transition period from children to adults. During this period, various changes occurred, both physical, psychological and social. The aim is to analyze the relationship between knowledge of maternal attitudes and roles and girls' readiness to face menarche. The formula method used is the Chi Square Test formula and Spearman Rank Correlation with the SPSS version of the computer program.  The results of the research show that children who are not ready are more likely to be found in the group with a supportive mother's role at 32.6%, compared to the group whose mother's role is not supportive at 6.7%. Based on the results of the Chi square statistical test, the result is a p value of 0.049 = meaning <0.05, so Ha is accepted, which means there is a relationship between the role of the mother and the readiness of female students at SD Negeri Semeru 06 in 2024. Furthermore, the or value in this research was found to be 0.1 with So it can be concluded that a supportive maternal role has a 0.1 times chance of being well prepared compared to a non-supportive maternal role. Conclusions Based on research at SDN Semeru 06 Bogor City (2024) shows that the majority of respondents had a poor understanding of menstruation, but their understanding increased after counseling.Abstract and Keywords must be written in

The purpose of this study was to examine the phenomenon of depression in children with a focus on early identification, risk factors, and effective treatment approaches. The method used in this study was a narrative literature review that synthesized findings from various scientific journals, academic books, and reports from world health organizations related to depression in children. The results of the analysis indicate that depression in children is a real clinical condition but is often undiagnosed due to differences in symptoms compared to adults and lack of public awareness. The main risk factors include childhood trauma, genetics, and dysfunctional family dynamics. Evidence-based approaches such as cognitive-behavioral therapy (CBT), family therapy, and psychosocial interventions have shown effectiveness in reducing symptoms. The conclusion of this study emphasizes the importance of early detection and intervention as a preventive measure to minimize the long-term impact on children's mental health.

Cash management is one of the most crucial aspects of financial management in a company, serving to maintain liquidity, optimize fund utilization, and ensure smooth operations. This study aims to analyze effective strategies and techniques in cash management to improve financial efficiency in a business entity. The method used is a literature review with a qualitative descriptive approach. The results show that proper cash management through cash flow planning, expenditure control, and the utilization of cash surpluses can help companies avoid liquidity issues and increase profitability. Therefore, efficient cash management is essential to support the long-term stability and growth of a company.