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.

Posbindu Dahlia Indah is a community-based business that develops healthy food products from natural ingredients. Products such as Kunyit Asem, Kunyit Tawar, Asem Gula, Ginger Powder, and Vegetable chips are produced with an environmentally friendly approach and without preservatives. However, Posbindu faces challenges in marketing and branding, with an unoptimized e-commerce account, limited digital marketing, and less attractive product packaging. The purpose of this service is to identify and overcome marketing problems through an integrated approach between traditional, digital, and community-based marketing. The methods used are traditional and digital marketing training, as well as the development of customer loyalty programs and partnerships with healthy food stalls and shops. The results showed that through strengthening digital marketing, social media, and community partnerships, Posbindu's products were more widely recognized and received positive responses from consumers. In addition, the customer loyalty program also increases repeat orders and builds long-term relationships. The long-term benefits of this strategy are increased brand awareness, market expansion, and stronger business sustainability.

Penelitian ini bertujuan untuk menguji pengaruh Tingkat Pendidikan, Skala Usaha, Umur Usaha, Dan Kemitraan Terhadap Sistem Informasi Akuntansi Studi Kasus Pada Kuliner  Kota Semarang. Hasil dalam penelitian ini dikumpulkan melalui kuesioner yang disebar kepada para pelaku usaha kuliner di Kota Semarang dan diproses serta dianalisis menggunakan uji statistik analisis regresi linier berganda. Hasil dari penelitian ini menunjukkan bahwa variabel Tingkat Pendidikan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,04 < 0,05 dan t hitung 2.928 > 1,985, variabel Skala Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,416 > 0,05 dan t hitung 0,818 < 1,985, variabel Umur Usaha tidak berpengaruh signifikan terhadap SIA dengan nilai Sig. 0,440 > 0,05 dan t hitung 0,775< 1,985, dan variabel Kemitraan berpengaruh signifikan dengan arah positif terhadap SIA dengan nilai Sig. 0,00 < 0,05 dan t hitung 4,962 > 1,985. Keterbatasan penelitian terdapat dua variabel independen yang ditolak yaitu Skala Usaha dan Umur Usaha sehingga perlu adanya justifikasi/penelitian lanjutan guna mengeksplorasi arti temuan tersebut bagi dunia praktik pada umumnya.

Efforts to protect consumers' personal data on e-commerce platforms can be carried out by conducting a Data Protection Impact Assessment. This article discusses the indicators of the execution of Data Protection Impact Assessment by pivoting on the rights of personal data subjects based on Law Number 27 of 2022.  This research uses a library research method by focusing on legal materials so that it can be said to be library based. The results show that Data Protection Impact Assessment is explained in Article 34 paragraph (1) of Law Number 27 of 2022 concerning Personal Data Protection which is then further regulated through Government Regulations as mandated by Article 34 paragraph (3). However, the Government Regulation relating to this matter has not yet been ratified, so it still refers to the mandate of Law Number 27 of 2022. This Data Protection Impact Assessment indicator can refer to Article 16 paragraph (2), Article 34 paragraph (1) and (2), Article 35, Article 20 paragraph (2), and Article 27 of Law Number 27 Year 2022. In terms of Data Protection Impact Assessment indicators as the protection of consumer personal data on e-commerce platforms, it can refer to the mandate that explains the rights of personal data subjects and their limitations in a separate article and the form of personal data processing as mandated by Article 34 paragraph (2) of Law No. 27 of 2022.

The online game industry is increasingly widespread and diverse in its practices to attract users, one of which is the use of the gacha system. This article discusses the gacha system in online games and its potential impact on children. Gacha, which involves paying for random in-game items, is often compared to gambling due to its elements of chance and the potential for profit. The system triggers dopamine release, making players feel pleasure, but children are particularly vulnerable to its mechanics. The article highlights the lack of juridical protection in Indonesia against online games that use gacha systems. While the Child Protection Law prohibits the economic exploitation of children, there are no specific regulations addressing gacha systems in online games. The authors identify the potential economic exploitation of children through gacha as a significant problem. They suggest two solutions: promoting traditional games with character-building content for children, and providing education on character development when introducing these games. From a legal perspective, the article calls for concrete protection measures for children playing online games with gacha systems. The research uses a normative juridical approach, employing library research based on literature.

The development of Augmented Reality (AR) technology in the e-commerce sector offers new opportunities to enhance online shopping experiences through immersive and interactive features. This study aims to analyze the influence of AR characteristics—interactivity, vividness, novelty, and informativeness—on consumer perceptions (perceived enjoyment, perceived usefulness, and hedonic value), and how these perceptions affect attitudes, satisfaction, and purchase intention on the Shopee platform. A quantitative approach was employed, with data collected from 100 active Shopee users who have experienced using AR features. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that most AR characteristics significantly affect consumer perception. Furthermore, perceived enjoyment, usefulness, and hedonic value were found to influence user attitudes and satisfaction, ultimately increasing purchase intention. This study contributes theoretically to the understanding of AR integration in consumer behavior within e-commerce, and provides practical implications for businesses in designing immersive technology-based marketing strategies.

The "Balanced Nutrition from the Archipelago’s Kitchen" initiative is an educational and practical effort aimed at increasing community awareness of the importance of consuming balanced nutritious foods through a local culinary approach. This program was conducted in RT.01, Selumit Urban Village, focusing on nutrition education and the distribution of Bubur Manado (Manado porridge) as an example of a healthy traditional dish. The methods included nutrition counseling, cooking demonstrations, and food distribution to residents. The results showed improved community understanding of balanced nutrition concepts and greater appreciation for traditional Indonesian cuisine as a source of nutritious food. This activity also fostered a sense of solidarity and cooperation among community members. It is hoped that similar programs can serve as a sustainable model for culturally based nutrition education in other communities.

Crab is one of protein resource with high economic value. The vertical system is a crab farming method that provides several advantages including increasing space utility, minimizing crab mortality that is affected by cannibalism, and improving precision farming. As a continuation of 2024 research under the strategic collaboration (Katalis) scheme, a community service project has been conducted by implementing the Internet of Things (IoT) based water monitoring system to support precision farming in vertical system-based crab farming. Surabaya crab supermarket has become the partner in this community service. The objective of this activity is to implement this prototype in the real crab farming environment to investigate its effectiveness. This activity also gives experience for students at Telkom University that are involved in this project of implementing the developed precision farming system in the real environment despite the laboratories scale environment. Moreover, this project is also important to give insight from the crab farmer regarding the real problems that occur in crab farming. In the future, the system can be expanded by adding more features including the machine learning method to give predictions regarding the water quality and the growth of the crabs.

Land law politics in Indonesia plays a crucial role in realizing social justice and sustainable development through fair and sustainable management of agrarian resources. The primary legal foundation governing land matters is Law No. 5 of 1960 on Basic Agrarian Principles (UU Pokok Agraria), which asserts that all land, water, and air spaces are controlled by the state and utilized to the greatest extent for the welfare of the people. However, the implementation of land law politics faces significant challenges, including disparities in land distribution, agrarian conflicts, and misalignment between central and regional policies. Policy changes, such as the introduction of Land Management Rights and Land Banks through the Omnibus Law, add complexity and raise questions about their alignment with UU Pokok Agraria's fundamental principles. Resolving land disputes also becomes a critical issue, necessitating effective and inclusive legal mechanisms. Therefore, comprehensive reform in land law politics is required, encompassing regulatory harmonization, consistent law enforcement, and active public participation, to ensure fair and sustainable land management for the welfare of the people.

Penilaian kualitas menjadi salah satu tolak ukur penting dalam menilai mutu pada suatu perusahaan, karena berdampak langsung pada peningkatan penjualan dan pendapatan yang mendukung pertumbuhan bisnis. Dalam penelitian ini, digunakan data hasil observasi langsung dari PT ABC, sebuah perusahaan percetakan offset yang berlokasi di Kemayoran, Jakarta Pusat. Fokus penelitian tertuju pada penilaian kualitas produksi plat pada mesin pre-press Kodak Trendsetter 800 CTP dan mesin Processor dengan pendekatan metode Overall Equipment Effectiveness (OEE). Berdasarkan hasil analisis, ditemukan bahwa kualitas produksi plat pada mesin mengalami perubahan yang dipengaruhi oleh jumlah plat cetak yang diproduksi serta persentase produk cacat. Lebih lanjut, melalui pendekatan Overall Equipment Effectiveness (OEE), teridentifikasi bahwa penurunan kualitas produksi disebabkan oleh perbandingan produksi plat dan tingginya tingkat kerusakan plat cetak. Untuk mengatasi permasalahan tersebut, disarankan dilakukan evaluasi menyeluruh terhadap kualitas cairan kimia konduktor, penyetelan mesin yang digunakan, serta optimalisasi waktu dalam proses pembuatan plat. Langkah-langkah perbaikan ini bertujuan untuk meningkatkan kualitas produksi plat pada mesin dan mendukung peningkatan produktivitas perusahaan secara keseluruhan.