This study aims to examine the effect of effectiveness, accountability, and transparency of the management of School Operational Assistance Funds (BOS) on the successful procurement of school facilities and infrastructure. The object of this research is all students of class XI of SMKN 6 Sukoharjo who use facilities and infrastructure at school. This study uses primary data obtained through the distribution of questionnaires. The sampling technique used the Slovin formula from the total population of grade XI students, with an error rate of 5%, so that 179 respondents were obtained. Data analysis techniques used in this study include descriptive statistics, validity and reliability tests, classical assumption tests, and multiple linear regression tests. The results showed that the effectiveness of BOS Fund management had no significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.318 > 0.05 and tcount 1.001 < 1.973. Accountability has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.000 < 0.05 and tcount 4.418 > 1.973. Transparency also has a positive and significant effect on the successful procurement of facilities and infrastructure, with a significance value of 0.001 < 0.05 and tcount 3.295 > 1.973.

Health services for the elderly group need to be carried out according to their needs. To understand the health needs of the elderly group, it is necessary to examine the number of cases or prevalence of a case that is a problem for the elderly. Decreased physical functional activity in the elderly is a problem that is often encountered and due to degenerative diseases. Decreased physical functional activity in the elderly results in an increased risk of disability. There have been no reports regarding the number of cases of the elderly who experience decreased physical functional activity, the number of cases or prevalence of decreased physical functional activity in the elderly. The study used descriptive quantitative research method with a cross-sectional research design. The subjects of the study were elderly people aged 60-70 years who had no history of musculoskeletal injury/trauma and did not use walking aids. The research instrument used to measure the decline in functional activity was the Physical Activity Scale for the Elderly (PASE). The assessment results showed that 46 elderly people (76.7%) were in the category of low physical functional activity and 14 elderly people (23.3%) had good functional activity. The female elderly group consisted of 28 (75.7%) who had lower scores compared to male elderly. The 60-70 age group consisted of 30 elderly (78.9%) had a lower PASE score compared to the 71-80 age group. The housewife occupation group consisted of 22 elderly people (75.9%) had lower scores compared to the entrepreneur, laborer and retiree groups. The number of cases of decreased physical functional activity in the elderly is 46 individuals or 76.7%. The decline in physical functional activity was influenced by age, gender and occupation. To further explore the factors that influence the decline in physical functional activity.

The problem in this study is the lack of communication between superiors and employees. There are still employees who are not disciplined in company regulations, the physical work environment at CV. Asia Mega Mas is inadequate and employee performance appraisal data has decreased from 2021-2023. The purpose of this study is to determine the effect of communication, work discipline and work environment on employee performance at CV. Asia Mega Mas.  The type of research is quantitative. The population in this study is employees of CV. Asia Mega Mas totaling 48 samples while the sampling technique uses the saturated sampling method. The sources in this study come from primary data and secondary data. The data collection method uses observation, interviews, questionnaires and documentation. The data analysis technique used is multiple linear regression. Data processing is assisted by the SPSS version 25 tool.  The results of the (t) test or partial test show that the communication variable (0.001) is greater than the alpha 5% (0.05) or t count = 3.561> t table 2.015. The work discipline variable (0.000) is greater than the alpha 5% (0.05) or t count = 4.168> t table 2.015. And the environmental variable (0.009) is greater than the alpha 5% (0.05) or t count = (-2.728)> t table 2.015. Then simultaneously the (F) test significant value F is smaller than 5% or 0.05 or the f count value = 36.243> F table 2.82. The results of the determination coefficient (R2) The adjusted R Square value is 0.692 (69.2%). So it can be said that 69.2% of the variation in communication, work discipline and environment variables in the model can explain employee performance variables, while the remaining 31.8% is influenced by other variables outside the model.

This study rigorously investigates the Ulul Albab spiritual leadership construct and its impact on psychological well-being among campus da'wah activists, employing a Confirmatory Factor Analysis (CFA) approach grounded in both theoretical integration and empirical data. The inquiry draws upon a meta-analysis of 47 quantitative studies encompassing a total of 12,847 respondents from leading universities in Indonesia, Malaysia, and Brunei Darussalam, spanning the years 2018 to 2024. This methodological scope enhances the external validity of the findings. The CFA results confirm that the Ulul Albab spiritual leadership model exhibits a robust level of model fit, as indicated by optimal statistical indices (?²/df = 2.34; CFI = 0.956; TLI = 0.943; RMSEA = 0.047; SRMR = 0.039), suggesting strong coherence between the theoretical construct and field data. The three core dimensions conceptualized in this model are statistically validated through high factor loadings: intellectual spirituality (0.847), Islamic transformational leadership (0.823), and emotional-spiritual intelligence (0.791), each serving as integral pillars of the Ulul Albab paradigm. Furthermore, structural regression analysis reveals a significant effect of Ulul Albab spiritual leadership on the psychological well-being of da'wah activists (? = 0.673; p < 0.001; R² = 0.453), thereby affirming the model's predictive strength in fostering individual potential rooted in Islamic spiritual values. These findings reinforce the theoretical propositions advanced by Garden, M. (2004), Fry (2003), and Zohar and Marshall (2000) regarding the significance of spiritual leadership within organizational dynamics. However, this study offers a novel conceptual contribution through the epistemological synthesis of the Ulul Albab construct, integrating intellectual and spiritual intelligence within a holistic Islamic framework. Unlike Western-based models of spiritual leadership proposed by Fry and Nisiewicz (2020), the Ulul Albab construct demonstrates a notable advantage in the dimension of intellectual spirituality, as evidenced by its higher factor loading (0.847 compared to 0.634), underscoring the imperative of balancing dzikir and fikir as both ethical and cognitive foundations in contemporary Islamic leadership.

The problem in the research is that the work given exceeds the provisions of written regulations, company leaders do not pay enough attention to their employees or do not provide enough motivation to their employees, performance fluctuates from year to year because employees are less careful in their work. The aim of this research is to determine the workload and motivation of employee performance at PT. Mandiri Abadi Permai. The type of this research is quantitative. The population in this research is employees of PT. Mandiri Abadi Permai, totaling 140 respondents. Determining the number of samples using the Slovin formula was 58 respondents, while the sampling technique was carried out randomly. The data sources in this research are primary and secondary data. Then the data collection methods in this research are observation, interviews, questionnaires and documentation. Meanwhile, the data analysis technique used is multiple linear regression analysis. Multiple linear regression test results Y=8.137+0.5221+0.532X2+e. The results of the test (t) or partial test show that workload has a positive and significant effect on employee performance which can be seen from tcount 6.477>ttable 2.004 and the Motivation variable has a positive and significant effect on employee performance where it can be seen tcount 11.166>ttable value 2.004. Then simultaneously (F test), the F value is 83.947> F table 3.16. So that workload and motivation have a positive and significant effect on employee performance at PT. Mandiri Abadi Permai. The results of the coefficient of determination for the Adjusted R square value are 0.744 (74.4%). So it can be said that 74.4% of the variation in the independent variables in workload and motivation contributes to employee performance variables at PT. Madiri Abadi Permai, while the remaining 25.6% is influenced by other variables outside the model.

This study examines the legal protection of the owner of the means of transportation in cases of unlawful acts (PMH) related to state deprivation, based on the Study of Decision Number 27/Pdt.G/2019/Pn.Tbk. The main focus of this study is to analyze the legal position of the owner of the transportation facilities who are not directly involved in the crime, but suffer losses due to acts of confiscation by the state. The research method used is empirical normative with a case study approach. The results of the study show that the court in the decision did not provide adequate protection for the civil rights of the owner of the means of transport, even though there was no evidence of direct involvement in the crime. This decision indicates the weak legal protection for third parties in good faith and the importance of strengthening the principle of due process of law in the process of confiscation by the state so as not to violate legitimate civil rights. This study recommends the need for a clearer regulation of the mechanism of objection and restoration of rights for parties aggrieved by acts of state deprivation.

This study aims to determine the effect of job rotation, career development and motivation on employee performance at PT. Kemuning Group Medan Branch II. The population in this study are employees at PT. Kemuning Group Branch Medan II, amounting to 56 people, while the determination technique using the saturated sampling method. The data sources in this study are primary and secondary data. And the data analysis technique used is quantitative analysis and multiple linear regression. The results of the multiple linear regression analysis are: Y = 21,162 + 0,496X1 + -0,146X2 + 0,543X3+e. The results of the t-test (partial): 1) job rotation, with a tcount value of 7.148 > ttable 1.674, so that compensation (X1) has a significant effect on employee performance (Y) partially. 2) career development with tcount 1.538 < ttable 1.674, so career development (X2) does not have a significant effect on employee performance (Y) partially. 3) motivation with a value of tcount 6.213 > ttable 1.674 so that motivation (X3) has a significant effect on employee performance (Y) partially. F count = 35.706 > F table 2.78. Then the coefficient of determination (R2) is 0.673 (67.3%). So that it can be said that 67.3% of the variation of the independent variables, namely job rotation, career development and motivation in the model can explain the variables of employee performance at PT. Kemuning Group Branch Medan II while the remaining 32.7% is influenced by other variables outside the model.

The “Aku Anak Jujur” campaign is an anti-corruption educational program aimed at elementary and middle school students to instill honesty and integrity from an early age. The program aims to shape young generations to be aware of the dangers of corruption and the importance of honesty in daily life. Conducted online via Zoom, the program involved 16 participants. Materials were delivered through presentations, animated educational videos, interactive discussions, and games such as word scramble and fill the blank. The results showed that the interactive approach effectively engaged participants, enhanced their understanding of anti-corruption values, and encouraged self-reflection on honest behavior. This initiative successfully increased students' awareness of honesty and contributed positively to character development. Similar programs are recommended to be expanded to strengthen an anti-corruption culture from a young age.
 

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services