The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

The Boba Beverage business was established with the aim of meeting the public demand for boba drinks that are currently popular. Boba is a tapioca ball that is often the filling of bubble tea drinks. To achieve its vision and mission, Estela Boba needs the right strategy to increase sales and compete with other boba beverage companies that have entered the market. The purpose of this study is to analyze the strategies used by Estela Boba in increasing sales through the use of modern technology. The research method used is a qualitative method with interview and observation techniques. The data sources used are primary data and secondary data. The final result of the research is that there are several strategies used while running the “es te la” business.

This community outreach program was initiated to foster foundational knowledge of computer networking among students in the Visual Communication Design (VCD) department at SMK Diponegoro 3 Kedungbanteng. Key topics included basic networking concepts, types and topologies of networks, hardware components, and their significance in creative fields. The implementation involved interactive learning through lectures, hardware demonstrations, and open discussions. A total of 46 students engaged in the sessions. The outcomes indicated increased engagement and awareness of interdisciplinary digital literacy, emphasizing the value of basic technology comprehension in collaborative design workflows.

This study aims to explore the importance of learning media in increasing students' interest and motivation to learn at SDN Pasirbatang. The method used is descriptive qualitative with semi-structured interviews as the main instrument. The results show that varied, creative, and innovative learning media, such as videos, interactive apps, and other aids, can significantly increase students' interest and motivation to learn. Teachers at SDN Pasirbatang implement technology-based learning strategies and methods such as Problem-Based Learning (PBL) and Cooperative Learning to create an interesting and relevant learning atmosphere. However, limited facilities, technology constraints and senior teachers' lack of skills in using technology are the main challenges. Solutions implemented include individualized approaches, learning media innovation, and student empowerment in media making. Based on the questionnaire results, 82% of students supported the use of learning media, showing the effectiveness of visual and interactive media in improving students' understanding and participation. This research confirms the importance of the role of teachers in utilizing learning media to create more meaningful, effective, and efficient learning, so as to improve the quality of education in primary schools, especially in areas with limited facilities.

This research was created to find out how to carry out the process of extending ship safety certificates that have expired and renewing them in order to comply with policies, standards, norms, guidelines, criteria and procedures as well as technical guidance, evaluation and reporting in the field of shipworthiness, measurement. Ships and ship nationality, nautical, technical and ship radio, pollution and ship health management and maritime affairs. In submitting an application, the shipping company must follow the procedures set by the Directorate of Shipping and Maritime Affairs, sub-directorate of ship safety, with the requirement to attach complete documents such as an application letter, ship safety certificate.

This research aims to examine the impact of social media on the mindset of children at the elementary school level. The method applied is a literature review by analyzing journals, articles, and books relevant to the topic. The findings indicate that social media significantly affects children’s way of thinking, both in positive and negative ways. Positively, it can improve communication abilities and social interaction. However, when used without proper supervision, it may reduce self-confidence, trigger aggressive behavior, and hinder direct social interaction. This study is expected to enrich understanding of the influence of social media on children’s mindsets and serve as a reference for parents, teachers, and educators in formulating effective strategies to minimize potential negative impacts.

Kegiatan pengabdian kepada masyarakat ini berfokus pada pelaksanaan workshop dengan tema “Tanggung Jawab dan Konsekuensi” yang ditujukan kepada anak-anak di Panti Asuhan ‘Aisyiyah, Kota Medan. Workshop ini dilatarbelakangi oleh pentingnya pembentukan karakter sejak dini, khususnya dalam hal pemahaman terhadap dampak dan konsekuensi dari setiap tindakan. Hasil observasi awal menunjukkan bahwa sebagian anak masih memiliki pemahaman yang rendah mengenai tanggung jawab dalam kehidupan sehari-hari. Kegiatan ini bertujuan untuk mentransfer nilai-nilai tanggung jawab, membentuk pola pikir yang lebih dewasa, serta meningkatkan kesadaran anak dalam menghadapi konsekuensi secara positif. Metode pelaksanaan meliputi wawancara dengan pengasuh, studi literatur, penyusunan materi, pelaksanaan workshop secara interaktif, serta evaluasi melalui observasi dan umpan balik. Hasil kegiatan menunjukkan adanya peningkatan pemahaman anak-anak terhadap pentingnya tanggung jawab, ditandai dengan perubahan perilaku seperti lebih disiplin, mandiri, serta adanya keinginan memperbaiki diri setelah melakukan kesalahan. Workshop ini juga mendukung pengasuh dalam membina karakter anak secara berkelanjutan. Diharapkan kegiatan ini dapat menjadi langkah awal pembentukan pribadi yang bertanggung jawab dan siap menghadapi tantangan sosial di masa depan.

Many regions in Indonesia face structural problems such as economic inequality. Economic inequality remains a significant obstacle to the development process, especially in developing countries such as Indonesia. The objective of this study is to determine the influence of Unemployment Rate, Education Index, and Poverty Rate on Economic Inequality in East Java Province. This study employs a quantitative method using secondary data analysis from the Central Bureau of Statistics (BPS) for the years 2010–2023. The analysis method used is multiple regression with classical assumption tests. The results of the study indicate that the Education Index and Percentage of Poor Population variables have a significant and positive impact on economic inequality, while the unemployment rate has a significant but negative impact on economic inequality in East Java Province. These findings suggest the need for further analysis of other factors influencing economic inequality to achieve equitable welfare for the community. The implications of this study can serve as a reference for the government in formulating inclusive development policies to reduce economic inequality in East Java.

This study aims to determine the effect of government spending in the education, health and infrastructure sectors on economic growth and HDI in Aceh Tamiang Regency. The data used are time series data for the period 2014-2023. The data analysis method uses path analysis. The results of the study indicate that government spending in the education, health and infrastructure sectors directly has a positive and insignificant effect on economic growth in Aceh Tamiang Regency. Directly, government spending in the education sector has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector and economic growth directly have a positive and significant effect on HDI in Aceh Tamiang Regency. Indirectly, government spending in the education sector through economic growth has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector through economic growth indirectly has a positive and significant effect on HDI in Aceh Tamiang Regency. The coefficient of determination value of 0.9998 indicates that 99.98% of the information contained in the data can be explained by the model, while the remaining 0.02% is explained by other variables outside the model, such as poverty, unemployment, population and other variables.

Penelitian ini bertujuan untuk menghasilkan produk berupa buku penuntun praktikum kimia berbasis lingkungan pada materi asam basa. Penelitian pengembangan dengan menggunakan model ADDIE yaitu Analyze, Design, Development, Implementation, dan Evaluation. Validasi dilakukan oleh validator produk, respon guru dan observer keterlaksanaan. Uji coba dilakukan terhadap 20 peserta didik. Berdasarkan analisis data dapat diambil kesimpulan bahwa penuntun praktikum kimia berbasis lingkungan dinyatakan valid oleh validator produk (rerata 83%), dinyatakan sangat praktis dilihat dari hasil respon guru (rerata 94%) dan dilihat dari observer keterlaksanaan (83%). Keefektifan dilihat berdasarkan hasil post-test (rerata 75%) dan angket respon peserta didik (rerata 87%). Buku penuntun praktikum kimia dinyatakan valid, praktis dan efektif untuk digunakan.