This study investigates the effectiveness of maritime vocational education in preparing graduates to meet the evolving demands of the industry, focusing on competency development, sustainability integration, and practical readiness. The research addresses the increasing need for training programs to align with global industry standards while incorporating sustainable practices to manage environmental and operational challenges. By integrating insights from maritime professionals, educators, graduates, and regulatory officers, the study provides a comprehensive and grounded analysis. The research explores how maritime education equips graduates with industry-relevant skills and incorporates sustainability into training frameworks. Using a qualitative approach, the study involved interviews with 10 stakeholders and thematic analysis of their experiences. Findings indicate strong outcomes in practical readiness (score: 9.3/10), supported by immersive sea-going experiences and hands-on training. However, sustainability integration scored lower (8.6/10), highlighting the need for a greater emphasis on environmental practices and sustainable operations within curricula. The results underscore the significance of collaboration between educational institutions and industry professionals to ensure training aligns with real-world demands. This study offers valuable recommendations for curriculum design and sustainability practices, contributing to a well-prepared and environmentally conscious maritime workforce. The findings serve as a foundation for policy development, institutional strategies, and further research into vocational training and sustainable maritime operations.
 

The growing complexity of maritime operations demands deck officers with advanced competencies and a strong understanding of sustainability principles. This study addresses critical gaps in maritime vocational education by exploring the effectiveness of current training programs, the integration of sustainability, and the role of technology-driven approaches. While previous research has focused on technical skills aligned with STCW standards, limited attention has been paid to leadership, communication, and environmental education. The research sought to answer how maritime training can be enhanced to address these gaps. Using a systematic literature review and qualitative analysis of insights from maritime professionals, educators, and graduates, the study synthesized theoretical frameworks with real-world experiences. Data were collected through semi-structured interviews and questionnaires, analyzed using thematic coding, and triangulated with findings from the literature review. The results demonstrate strong technical training aligned with STCW standards but reveal fragmented sustainability integration and inadequate leadership preparation. Simulation-based training was identified as highly effective, though it requires support from mentorship and real-world experiences. The findings provide actionable recommendations for enhancing curricula, fostering industry-academic partnerships, and refining policies to better prepare deck officers for modern maritime challenges. This research offers a practical roadmap for transforming maritime education, ensuring safety, operational efficiency, and sustainability in global maritime operations.

Audit delay is the length of time for completing an audit carried out by an auditor, which is measured by the time difference between the date of the financial report and the date of the audit opinion in the financial report, and is one of the ratios to measure the company's ability to pay all obligations. This article reviews the factors that influence audit delay, namely solvency, auditor turnover and auditor opinion, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) solvency influences audit delay; 2) changing auditors affects audit delay; and 3) audit opinion has an effect on audit delay.
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This article aims to determine factors that can influence company value such as audit quality, voluntary disclosure, and profitability through a literature review. This article reviews the factors that influence company value, namely audit quality, voluntary disclosure, and profitability, an auditing literature study. The purpose of this article is to develop hypotheses regarding the relationships between variables for use in future research. The findings of this literature review article are: 1) Company value is influenced by audit quality; 2) Company value is influenced by voluntary disclosure; and 3) Company value is influenced by profitability.
 

This research aims to determine the influence of emotional intelligence, intellectual intelligence and spiritual intelligence on auditor performance. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Emotional intelligence has a significant positive effect on auditor performance; 2) Intellectual intelligence has a significant positive effect on auditor performance; and 3) Spiritual intelligence has a significant positive effect on auditor performance. This shows that as emotional intelligence, intellectual intelligence and spiritual intelligence increase, the auditor's performance will also increase.

Basically, fraud prevention is an important aspect in maintaining the integrity and sustainability of the organization. Therefore, it is necessary to have an auditor to assist in detecting and minimizing fraud. This article reviews the factors that influence Fraud Prevention, namely Forensic Audit, Internal Audit and External Audit. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are:  1) Forensic Audit affects Fraud Prevention; 2) Internal Audit affects Fraud Prevention; and 3) External Audit affects Fraud Prevention This means that the better the knowledge of forensic audit, internal audit and external audit that is owned, the better the implementation carried out by the auditor in preventing fraud.

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.
 
 

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.