This study examines the theoretical foundation of applying forensic audits to identify financial fraud. It focuses on key factors such as auditor competence and professional skepticism, as discussed in various studies. Using a qualitative approach, data were collected through literature review to gather diverse perspectives on forensic audit practices and their effectiveness in detecting financial fraud. By analyzing various journals that employ a quantitative approach, this review identifies key themes such as auditor competency, professional skepticism, and audit techniques used in detecting fraud. The findings indicate that a combination of auditor expertise and skepticism can significantly enhance the effectiveness of forensic audits in detecting financial fraud. This review also concludes that forensic auditing is effective in uncovering various types of fraud.

The purpose of conducting research on the implementation of the PAK independent curriculum is to find out the problems in its implementation, teachers are the main implementers of this curriculum in the field. By understanding their perspectives and experiences, we can find the problems they face and what is needed for the successful implementation of the curriculum. The research method used is to use a qualitative method with a literature review approach, namely looking for sources that are considered relevant to be used as sources for writing. Based on the results obtained, there are several difficulties or problems in its implementation, for example one of them is the reduction in human resources in this case, namely educators, and other things. The Merdeka Belajar curriculum focuses on important material, is flexible for teachers and students, and is project and character-based. By increasing teacher understanding, increasing resources, increasing parental participation, and developing a more contextual curriculum, it is hoped that the quality of religious education can be improved.

This study analyzes the strategy and development of industry in Indonesia with the aim of identifying the main factors that influence the growth of the industrial sector. This study uses a qualitative method with a literature study through related documents and journals. The results of the study indicate that industrial growth is influenced by economic, social, technological factors, and government policies. These factors include the growth of the manufacturing sector, the availability of skilled labor, investment, and the adoption of Industrial Revolution 4.0 technology. Government strategies such as Making Indonesia 4.0, tax incentives, and infrastructure improvements have played a significant role in encouraging industrial competitiveness in the global market. However, challenges such as limited infrastructure, high production costs that hinder growth, especially for Micro, Small and Medium Enterprises (MSMEs) and product quality that does not meet international standards are still major obstacles. This study concludes that in order to maintain competitiveness, industry must increase innovation, implement new technologies and strengthen the quality of human resources. The active involvement of the government in supporting policies and infrastructure is crucial to encourage sustainable industrial development.

The digital era has created a generation of digital natives with superior technology adaptability. However, to achieve success in the world of work, soft skills competencies remain an important factor that supports individual success. This study aims to explore the role of soft skills competencies in digital natives in building a successful career. Using a qualitative approach, data was collected through in-depth interviews with young digital native workers in various industry sectors. The results showed that interpersonal communication skills, teamwork, adaptability, and time management were the main elements that contributed to their success. The findings highlight the importance of synergy between technical and soft skills in facing the complex challenges of the world of work. The implications of this study offer insights for organizations to develop training programs that are holistic and support the development of soft skills as part of a human capital capacity building strategy.

The aim to be achieved through this research is analyzing and knowing the Effect of Foreign Direct Investment and Domestic Direct Investment with Total Population on Economic Growth and Welfare in Berau Regency. by using analysis path. This study is causality, which analyzes the effect of variables Independnt on the variables Dependent. The variables used are variables of Foreign Direct Investment and Domestic Direct Investment with Total Population on Economic Growth and Welfare in Berau Regency. He data used in this study are the secondary time series data from 2010 to 2017 sourced from the Provincial BPS and other sources in the Provincial Government of East Kalimantan. The data that has been collected is then analyzed quantitatively and qualitatively to provide the proposed hypothesis by using analysis path. The results show that the Foreign Direct Investment has a negatif and not significant on Economic Growht. Domestic Direct Investment has a positive and not Significant on Economic Growht. Total Population has a negatif and not significant on Economic Growth. Foreign Direct Investment has a positive and significant on Welfare. Domestic Direct Investment has a positive and not significant on Welfare. Total Population has a positive and significant on Welfare. Economic Growth has a positive and not significant on Welfare.

This training aims to increase entrepreneurial interest and ability to utilize social media among housewives in Jero Gunung Village, West Sakra District, East Lombok. In today's digital era, social media has become an effective tool for promoting products and services, as well as expanding market reach. However, many housewives still lack understanding on how to utilize it optimally. This training activity consisted of educational sessions on the basics of entrepreneurship, marketing strategies, and the use of social media as a business platform. In addition, this training also provides assistance in planning and managing small businesses that have the potential to increase family income and realize an independent economy. The results of the training showed an increase in participants' knowledge and skills in entrepreneurship, as well as their increased confidence to start a new business or develop an existing one. Thus, this training is expected to have a positive impact on the family economy and community welfare in Jero Gunung Village.

Malaria remains a global health issue, particularly in tropical and subtropical regions. In Indonesia, Papua Province specifically Nabire Regency reports a high incidence of malaria, although a decline has been observed since 2010. Infants and pregnant women are the most vulnerable groups. Nutritional status, influenced by dietary patterns, environment, and access to healthcare, plays a crucial role in susceptibility to malaria. Malnourished children are more prone to severe malaria infections due to their underdeveloped immune systems. This research focuses on Kimi Health Center in Nabire Regency and aims to explore the relationship between the nutritional status of children under five and malaria incidence in 2024. The goal of this study is to determine the relationship between the nutritional status of children under five and malaria incidence at Kimi Health Center, Teluk Umar District, Nabire Regency, in 2024. The research design employs an analytical descriptive approach with a cross-sectional method to analyze the relationship between nutritional status and malaria incidence. Data was collected at one point in time and analyzed using univariate and bivariate analysis with the Kendall tau-b test through SPSS software. The results show that nutritional status significantly influences susceptibility to malaria. Children with poor nutrition are at a higher risk of experiencing severe malaria due to immune system dysfunction. Malnutrition, such as Protein-Energy Malnutrition (PEM), worsens parasitemia and anemia. Nutrient deficiencies, including iron, vitamin A, and zinc, also weaken the immune system. Therefore, improving nutritional status is a crucial effort in malaria control within endemic areas.

The results of the pre-test and post-test in this service show that local students, in this case MA students, are old enough to be considered capable of logical thinking and are considered to have advantages in understanding the social, cultural context and local potential of Mojokerto Regency. So that it can become an agent of change in encouraging more transparent, efficient and accountable financial governance. Good financial literacy contributes to increasing Regional Original Income (PAD), spending efficiency, and budget management that is oriented to community needs. To achieve this, this service invites and encourages MA Al Kautsar students to think critically, logically and encourages students to have concern for Mojokerto Regency. Students are encouraged to choose roles that can contribute to the better development of Mojokerto Regency. The post test results show that students plan to choose roles that are oriented towards developing personal skills which also have an impact on solving community problems, for example becoming health workers, education workers, and even improving skills in understanding religion such as memorizing the Koran.  This service article recommends increasing the capacity of local youth through continuous training, strengthening collaboration between government and society, and applying modern technology to increase financial transparency. With this approach, Mojokerto Regency can realize better financial governance and inclusive and sustainable development through human resources who are active, intelligent and care about the progress of the region.

The use of gadgets among young children is increasing along with the development of technology. Gadgets have the potential to be a fun and useful learning tool if used appropriately. However, excessive use of gadgets has a negative impact, children who spend too much time with gadgets tend to lose interest in learning, such as reading books or participating in educational games. Additionally, their social interactions with peers and family may also be disrupted, ultimately affecting their social and emotional development. Student service to the community regarding the impact of gadget use on early childhood learning interest and the environment. It is carried out in one stage, namely the stage of providing material which aims to provide an understanding of how to use gadgets wisely so that they can still learn effectively while maintaining a balance with other activities that support their growth and development.

This study aims to analyze the level of anxiety of Arabic Language Education students towards the Final Semester Exam of Qiraatul Kutub course. The method used in this study was a questionnaire survey distributed to Arabic Language Education students at one of the universities. The data obtained were analyzed descriptively to identify factors that influence anxiety levels, as well as their impact on students' academic achievement. The results showed that most students experienced moderate levels of anxiety, with the main causative factors being academic pressure, lack of preparation, and environmental expectations. These findings are expected to enable lecturers to design more effective support programs to help students overcome academic anxiety, so that they can improve their academic achievement during exams in the Qiraatul Kutub course. The method used in this study was a quantitative survey by distributing questionnaires to 10 Arabic Language Education students at UIN SMH Banten. The questionnaire included 10 items that measured anxiety levels based on a Likert scale of 1 to 4. The results of the analysis showed that 65% of respondents felt high levels of anxiety, 25% had moderate levels of anxiety, and 10% had low levels of anxiety. Factors contributing to anxiety include lack of preparation (70%), pressure from expectations from parents and teachers (60%), and lack of social support (55%). In addition, 80% of students with high levels of anxiety admitted to having difficulty managing their study time, and 75% of them felt doubtful about their own abilities. academic.