In the modern era, competition in business and business has become very tight, especially in the cafe business, many cafes have emerged, one of which is in the Kediri area. Kediri City is a small city that has many cafe business people and is not far behind the existing cafes. in big cities, therefore cafe owners have to think hard to be able to innovate and determine the right marketing strategy. A business that people are very interested in is cafes because consumers almost every day visit cafes not only to enjoy a cup of coffee but there are also those who want to enjoy the facilities available. The intense competition in the cafe business that is currently emerging has resulted in a problem often faced by business people, the first of which is a lack of attention to marketing strategies. "This is because in concept, one way to achieve business goals is to know what the needs and desires of consumers or target markets are and provide the expected satisfaction more effectively and efficiently than competitors" (Kolter and Keller, 2013: 18).

This research aims to comprehensively examine students’ mathematical proof abilities, including the factors that influence them and the efforts that can be made to improve these abilities. The method used in this study is a systematic literature review by analyzing various related research articles published in reputable scientific journals such as Springer Link and Semanthic Scholar. The results of the study show that students’ mathematical proof abilities are still relatively low, influenced by various factors such as conceptual understanding, reasoning ability, and experience in constructing proof. Several ways that can be done to improve students’ mathematical proof skills include developing teaching materials, implementing learning models that encourage proof activities, and providing systematic training and feedback. This study provides important implications for the development of mathematics learning in higher education, especially in efforts to improve students’ mathematical proof skills.

Literasi anak tunarungu memiliki dampak besar dalam komunikasi, perkembangan sosial, keberhasilan akademik, dan peluang pekerjaan, sehingga membuatnya menjadi aspek penting dalam kehidupan mereka. Penelitian ini bertujuan untuk mengeksplorasi strategi dalam meningkatkan literasi anak tunarungu dan dampak literasi tersebut terhadap kehidupan mereka. Penelitian ini menggunakan metode tinjauan literatur sistematis. Langkah-langkah penelitian, metode pengumpulan data, dan database online yang digunakan untuk mengidentifikasi literatur yang relevan. Hasil penelitian menunjukkan bahwa strategi yang dapat digunakan untuk meningkatkan literasi anak tunarungu seperti membaca dan menulis diantaranya kearifan lokal, penggunaan bahasa isyarat, integrasi pembelajaran membaca dan menulis, komunikasi visual, dan teknologi komputer. Sementara, dampak literasi terhadap kehidupan mereka dapat mempengaruhi interaksi sosial, akses ke pendidikan, pengembangan keterampilan dalam berbagai bidang, kemampuan emosional, dan bahkan peluang pekerjaan. Penelitian ini memberikan wawasan baru tentang pentingnya literasi bagi anak tunarungu dan berbagai pendekatan yang dapat digunakan untuk membantu mereka mencapai tingkat literasi yang lebih tinggi. Dengan demikian, literasi seperti membaca dan menulis adalah keterampilan utama yang membantu anak tunarungu untuk mencapai potensi pribadi mereka.

Penelitian ini bertujuan untuk mengeksplorasi strategi efektif dalam mengidentifikasi potensi negatif siswa di SMPN 24 Malang, dengan fokus membangun sistem pendukung yang efisien. Dengan menggunakan metode penelitian pustaka, studi ini menggali literatur yang ada mengenai perilaku siswa, perkembangan psikologis, dan psikologi pendidikan. Dengan mensintesis berbagai karya ilmiah, penelitian ini mengidentifikasi indikator kunci dan metodologi untuk mendeteksi perilaku negatif potensial di kalangan siswa. Selain itu, penelitian ini juga meneliti peran kepemimpinan dalam menerapkan langkah-langkah proaktif untuk mengatasi masalah ini dan membangun lingkungan belajar yang kondusif. Temuan ini menekankan pentingnya sistem pendukung yang komprehensif yang menggabungkan deteksi dini, strategi intervensi, dan upaya kolaboratif antara guru, administrator, dan staf pendukung. Secara keseluruhan, penelitian ini berkontribusi pada peningkatan efektivitas lembaga pendidikan dalam mengurangi perilaku negatif siswa dan mempromosikan hasil akademik dan sosio-emosional yang positif

The economic development of a country is inseparable from the role of the government that takes part in this development. In carrying out the mandate of Article 33 of the 1945 Constitution, the state is not directly involved in managing businesses that concern the livelihood of many people, but this is done through BUMN. In order to face challenges from within and outside the country so as to be able to compete in the business world, and as a sustainable arrangement as well as improving the performance and value of BUMN, the Ministry of BUMN formed BUMN holding in certain sectors. One form of holding carried out in the ultra-micro sector is the ultra-micro holding (UMi) by BRI, PT Pegadaian, and PT PNM, the process of forming the UMi holding is very interesting to study. The type of research used is normative juridical type, primary legal material in the form of legislation, secondary legal material in the form of books, legal writings or journals. Based on the formulation of problems related to the formation of the UMi holding, whether the formation of the UMi holding is in accordance with positive provisions in Indonesia and does not lead to violations of business competition law, this study concludes that the formation of the UMi holding is in line and in accordance with the applicable statutory provisions in Indonesia and the holding does not lead to the occurrence of monopolistic acts and unfair business competition or business competition law.

The purpose of this research is to analyze the regulation of land and building tax imposition on tribal land (muk reu ginil) in Duarato Village and Leowalu Village, Lamaknen District, Belu Regency. This research is a normative juridical research that examines all regulations relating to Land and Building Tax and customary land, as well as the mechanism for collecting Land and Building Tax in Belu Regency, especially Duarato Village and Leowalu Village and is supported by empirical juridical research, namely interviews with the Village Head, Traditional Leaders, the Community and also Belu Regency Bapenda employees to find out the practice of imposing Land and Building Tax on tribal land (muk reu ginil) in Duarato Village and Leowalu Village which has been carried out. The results of the research show that until now there has been no specific regulation related to the imposition of Land and Building Tax on customary land or tribal land, either at the national level or at the regional level. The absence of regulations related to the imposition of PBB on tribal land does not make tribal land unrecognized by the Regional Government of Belu Regency. This is because tribal land in Belu Regency, especially Duarato Village and Leowalu Village, is taxed and as a form of recognition of tribal land, the name of the tribe of the taxpayer is also included in addition to the name of the taxpayer himself to show that the land cultivated by him is tribal land.

Purpose: This study aims to analyze the effect of audit quality and remote audit on audit quality.  In addition, this study will also consider the moderating effect of information technology on the effect of auditor quality and remote audit on audit quality.
Method: The population of this study were auditors of the Supreme Audit Agency of the Republic of Indonesia Representative of Riau Province.  The sample of this research is all auditors in the agency because it uses a saturated sample technique, with 68 respondents. The hypothesis testing used is partial least square (PLS).
Findings: The results of this study found that professional scepticism, auditor competence, and remote auditing have a significant positive effect on audit quality.  Furthermore, information technology strengthens the effect of auditor professional scepticism on audit quality.  However, there is no evidence information technology can strengthen the effect of competence and remote audit on audit quality. 
Novelty: This study broadens the literature discussing the effect of auditor and remote auditor qualifications and audit quality by considering the moderating role of information technology.  This study will provide a new perspective, especially on remote audits, which are still rarely discussed.

Purposes: This study aims to examine the effect of professional skepticism and experience on auditor’s ability to detect fraud, as well as investigate whether professional ethical commitment can moderate the two independent variables.Methods: This study utilized a sample comprising 163 government internal auditors who were employed at 13 Regency/City Inspectorates within the province of South Kalimantan and had completed a questionnaire. Testing was conducted using the PLS regression method.Findings: This study found that professional skepticism and experience had a positive effect on the auditor’s ability to detect fraud, but professional ethical commitment did not moderate the two independent variables on the dependent variable. This research is expected to be taken into consideration in terms of auditor accountability in detecting fraud in local government agencies.Novelty: This research contributes to the theory related to auditor behavior in decision-making, specifically the attribution theory, as it involves a combination of internal and external factors in an individual’s behavior, in this case, internal auditors. The originality of this research lies in the use of professional ethical commitment as a moderating variable to strengthen the influence of professional skepticism and auditor experience on the auditor’s ability to detect fraud.

This study aimed to investigate the use of digital information and communication technology in the form of crypto assets as proceeds of crime in money laundering action, due to the multi-layered security of the blockchain. This phenomenon was presented on a global scale in transnational crimes, providing challenges for Indonesian law enforcement officials in hunting the crypto assets scattered outside its legal jurisdiction. The results showed that Police Investigators and General Prosecutors utilizing penal and non-penal approaches in performing the crypto assets tracing, seizing and recovering, which shows the importance of maintaining formal and informal cooperation with other countries through the Financial Intelligence Units (FIUs) and Interpol, besides developing domestic regulations in controlling the crypto assets physical trading. Due to legal uncertainty of storing and releasing crypto assets, the investigators and the prosecutors faced disagreement in determine the procedures, which then affected the asset recovery process of Indra Kesuma case. This study proposed potential models for effective management on confiscated crypto assets that law enforcement officials could adopt in recovering these assets such as seizure orders, confiscation orders, and pre-confiscation sale. This was a legal study conducted by collecting data through literature reviews and interviews.

This article applies the theory of restorative justice to the analysis of state losses resulting from corrupt activities. This study employs socio-legal research, which is a type of normative legal research that is dependent on values and facts. The study's findings revealed that two (2) points of view are based on the fundamental notion that restorative justice can compensate the state for damages incurred through acts of corruption. First, in order to make up for the losses sustained by the state as a result of corrupt criminal acts, law enforcement must be centered around the idea of restorative justice. Secondly, the fact that the Constitutional Court's ruling Number 25-PUU-XIV-2016 eliminated the word "may" from Article 2 paragraph (1) and Article 3 of Law Number 20 Year 2001 in combination with Law Number 31 Year 1999 for the Eradication of Corruption remains a reality. In order to ensure that substantive justice in the application of restorative justice does not clash with current laws and regulations and is administered with chosen criteria, the A quo ruling nullifies Article 4 of the Corruption Crime Eradication Law.