In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.

This research aims to analyze the needs of teachers and students in developing liveworksheet-based Electronic Science Student Worksheets using a Problem Based Learning (PBL) approach in an elementary school environment on the subject of light and sound (Seeing because of Light, Hearing because of Sound) for class V. Qualitative descriptive research with the ADDIE development model which consists of five stages, namely Analyze, Design, Development, Implementation, and Evaluation. In the needs analysis, the research subjects were 47 students and 2 class teachers. The data collection techniques used were interviews and questionnaires to collect data resulting from needs analysis. The research results show that the teaching materials used by 2 teachers are still monotonous/lack of variety. From the research results, it can be concluded that the live worksheet-based Electronic Science Student Worksheet using the Problem Based Learning (PBL) approach to light and sound can be used as a learning medium..

The research method was carried out using literature studies from secondary data, data is the result of searches through media such as the internet, books, and other articles that are appropriate to the case to be discussed. In this research, a case study of PT Tiga Pilar Sejahtera Food Tbk was carried out. In the case of financial reports audited by KAP Amir Abadi Jusuf, Aryanto, Mawar & Partners, the engagement period between the company and KAP has been in place for a long time. It is suspected that PT Tiga Pilar Sejahtera Food Tbk (AISA) overstated the 2017 financial report. The main point of this problem was discovered after the new management at PT Tiga Pilar Sejahtera Food Tbk asked for further investigation into the 2017 financial report. Based on the results of investigations carried out by CNCB journalists, it was found that the engagement period had been since 2004. Based on Government Regulation Number 20 of 2015 concerning Public Accounting Practices, it was clear that it had exceeded 5 years. Audit tenure is questioned in this case, how independent an auditor is in completing his duties to carry out an audit of financial statements if the engagement period exceeds the applicable provisions. The independence of an auditor must be emphasized further so that audit quality can be trusted more by stakeholders.
 
 

Indonesia merupakan salah satu negara dengan sumber daya alam berupa kayu yang melimpah, Salah satu sumberdaya alam yang melimpah adalah kayu. Dan salah satu daerah di Indonesia yang memiliki Kawasan hutan yang cukup besar adalah Pulau Papua. Dari sekian banyak jenis kayu yang ada, hanya sebagian kecil saja yang telah diketahui sifat dan kegunaannya. Maka selanjutnya akan dilakukan pengujian kuat lentur terhadap kayu yang tidak dikeringkan dan kayu yang mengalami proses pengeringan, hal ini bertujuan untuk melihat seberapa besar pengaruh kadar air terhadap kuat lentur dari kayu yang beredar di Kota Sorong – Papua Barat Daya. Setelah dilakukan pengujian kadar air dan kuat lentur, maka diketahui bahwa semakin rendah kadar air dari kayu maka nilai kuat lentur dari kayu akan semakin tinggi, Hal ini dikarenakan jika kadar air kayu berkurang (semakin kering) maka kayu akan mengalami penyusutan dan membuat kayu tersebut semakin padat hingga kerapatannya lebih tinggi dan membuat kayu semakin kuat menahan gaya lentur. Hal ini sejalan dengan standar SNI 7973:2013 yang mensyaratkan kayu harus memiliki kadar air dibawah 30% untuk bisa dipakai sebagai material konstruksi.  

Diabetes Mellitus is a chronic metabolic disorder with multiple etiologies characterized by high sugar levels. Patients with chronic illnesses are very susceptible to depression. This can be overcome if the respondent has good enough resilience and self-efficacy so that he can manage self-care and regulate glycemic levels and strive for better health. The aim of the research is to determine the relationship between resilience, self-efficacy and depression with self-care management in patients with diabetes mellitus in the Besuki Community Health Center working area.
This research design is cross sectional/analytic correlation. The study population included 38 Diabetes Mellitus patients with Gangrene. The sampling technique uses probability sampling, total sampling. The sampling used was 38 people. The instrument uses a questionnaire sheet. And multiple linear regression statistical tests.
The research results showed that the average resilience was 70.02, self-efficacy was 71, mild depression was 17 respondents and the average self-care management score was 72. Resilience increased self-care management with a p value of 0.000 ? ? 0.005. Self-efficacy increases self-care management with a p value of 0.000 ? ? 0.005 with an average coefficient of . the results of multiple linear regression obtained a p value of 0.000 ? ? 0.005. There is a relationship between self-efficacy, resilience and depression with self-care management in patients with diabetes mellitus in the Besuki Community Health Center working area with a p value of 0.000 ? ? 0.005 with a coefficient value of 0.608 so, Self-efficacy influences self-care 6 times more than other variables.
Self-efficacy, good resilience can reduce depression in chronic patients such as gangrene so that patients have adequate self-care management.

<p>Sentiment analysis is used for analyzing the emotions and attitudes expressed in text data. In this study, sentiment analysis is used to understand people’s enthusiasm toward Chat GPT. The primary objective of this study is to investigate the acceptance of people of new artificial intelligence technology, Chat GPT, that may change the future. To get a deep understanding of it, a large dataset of user comments from YouTube is collected and then data pre-processing is done by removing stop words, punctuations, and irrelevant information. Using Text Blob and VADER approaches, comments are classified into positive, neutral, and negative categories. The result shows that most users have a positive sentiment to receive and use Chat GPT. The contribution of this study is to provide insights into the sentiment of people’s response to Chat GPT, which can inform user acceptance of the language model development and give guide its future applications.</p>

Abstract. The purpose of this literature review article is to see how the effectiveness of a blended learning method in increasing student motivation. The method used in searching for articles using a database in the form of google search, google schoolar and DOAJ with the keywords blended learning, learning motivation, and students. The results of the data search used the keywords blended learning, learning motivation, and students, and collected 11 articles in full text form and were published in the last ten years. The result of this literature review is that the use of the blended learning method is effective in increasing students' learning motivation.
Keywords: Blended Learning, Learning Motivation, Student
 
Abstrak. Tujuan dari artikel literature review ini adalah ingin melihat bagaimana keefektifan sebuah metode pembelajaran blended learning dalam meningkatkan motivasi belajar para siswa. Metode yang dilakukan dalam pencarian artikel menggunakan database berupa google search, google schoolar dan DOAJ dengan keyword blended learning, motivasi belajar, dan siswa. Hasil pencarian data menggunakan keyword blended learning, motivasi belajar, dan siswa, dan didapatkan sebanyak 11 artikel dengan bentuk fulltext serta merupakan terbitan dalam sepuluh tahun terakhir. Hasil dari literature review ini adalah bahwa penggunaan metode blended learning efektif untuk meningkatkan motivasi belajar para siswa.
Kata kunci: Blended Learning, Motivasi Belajar, Siswa

Penelitian ini bertujuan untuk melihat hubungan Dukungan Organisasi dengan Kinerja Aparatur Sipil Negara Pada Kantor Kementerian Agama Kabupaten Kerinci. Metode penelitian yang di gunakan dalam penelitian ini adalah Metode Kuantitatif, karena peneliti menginginkan pengukuran antara Variabele X dan Y. Sampel dalam penelitian ini 35 orang. Teknik yang di gunakan dalam penentuan responden adalah sampling jenuh sedangakan  instrument penelitian berupa kuisioner. Teknik analisis penggunaan uji hipotesis, dengan hasil penelitian dapat dilihat 3.1285 > 2.0345sehingga Ha diterima dan Ho ditolak. Artinya bahwa dukungan orgainsasi mempunyai hubungan yang signifikan dengan Kinerja Aparatur Sipil Negara Pada Kantor Kementerian Agama Kabupaten Kerinci.

Inventory is a useful resource in a trading organization because it is a larger asset than current assets. As a result, the majority of the company's revenue comes from the sale of inventory goods. To avoid fraud, inventory accounting management is essential. A trading company that supplies fundamental needs for consumers to implement accountable inventory management provided the data for this article. The name of the corporation UD Barokah Putra Makassar is the subject of this study. The qualitative descriptive method is used in this paper. According to the findings of this study, UD Barokah Putra Makassar has established accountability based on inventory management, but there is still room for development in terms of providing burden sharing for entering and storing items and income.

student often face difficulties in compiling a bibliography for their academic papers. To avoid plagiarism, it is important to include a comprehensive list of references. The large number of references required in academic writing can make it challenging for some students to manually create a bibliography. To overcome this issue, there is an application called Mendeley that can facilitate the automatic generation of bibliographies. However, many students are still unfamiliar with how to use the Mendeley application, and some may not even be aware of its exixtence. Therefore, this training is organized with the aim of providing a comprehensive understanding to the general student population on how to use the Mendeley application effectively for automatic bibliography creation. The training aims to empower students to independently manage their references, with the hope of achieving maximum results, such as enhancing participants’ knowledge and understanding of using Mendeley, as well as improving their skills in utilizing the application for various types of academic writing, including final projects, journals and theses.