Digital transformation has fundamentally reshaped auditing practices, particularly through the integration of technologies such as Artificial Intelligence  (AI), big data, and blockchain. This study aims to identify the challenges, opportunities, and implications of digital transformation on audit quality in the big data era. A qualitative descriptive approach was employed, using case studies and simulations as the primary methods of analysis. The findings reveal that digitalization contributes positively to audit quality by enhancing time efficiency, testing accuracy, and risk detection capabilities. Nevertheless, challenges such as technological resource limitations, the need for auditor skill development, and ethical and data security risks remain significant barriers. This study highlights the urgency of developing a holistic digital audit framework and updating regulatory standards to ensure sustainable digital transformation. Recommendations are provided for practitioners, regulators, educational institutions, and scholars to collaborate in building an adaptive, professional, and ethical auditing ecosystem in the digital era.

This study examines the selection of the optimal camera for the photography and videography service company Assad ID using a combination of the Analytical Hierarchy Process (AHP) method and the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS). The rapid development of the photography industry makes choosing the right camera a crucial factor in improving the quality of service. The weighting of criteria using AHP is based on the evaluation of photography and videography experts, including technical specifications, functional features, economic aspects, comfort, and supporting services. The TOPSIS method is applied to the ranking of five alternative cameras (Sony A7 III, Canon EOS R6, Nikon Z6 II, Panasonic Lumix S5, and Fujifilm X-T4). The results of the study show that technical specifications and functionality features have the highest weight. Sony A7 III ranked first with a preference value of 0.610, followed by Canon EOS R6 (0.581), Fujifilm X-T4 (0.472), Nikon Z6 II (0.401), and Panasonic Lumix S5 (0.368). This study proves the effectiveness of the AHP-TOPSIS method in making optimal camera purchase decisions and can be a reference for similar companies in determining the investment of photography and videography equipment according to operational needs

Stunting is a global concern, impacting the quality of human resources.Purpose of Analysis of Factors Related to Stunting in Toddlers in Bangun Rejo Village, Tanjung Morawa. This study used a cross-sectional study design analytical method. The population of this study is 35 stunted toddlers in the February-March 2025 period. 16 respondents with moderate knowledge, the majority of toddlers were stunted with short height (75%), while the other 25% were very short. The results of the statistical test showed a P-Value of 0.000 (P < 0.05), 22 secondary education respondents, most of them toddlers experienced stunting, short height (72.7%), while the other 27.3% were very short. showed a P-Value of 0.003 (P < 0.05), 20 low-income respondents, 60% of toddlers experienced stunting very short height, while 40% were short. showed a P-Value of 0.015 (P < 0.05), indicating a significant relationship between income and stunting in toddlers, 24 respondents had undernourished status, 54.2% of toddlers experienced stunting, very short height, while 45.8% were short. showed a P-Value of 0.006 (P < 0.05), there was a significant relationship between nutritional status and stunting in toddlers. Knowledge, education, income, nutritional status are risk factors for stunting in toddlers.Increasing knowledge of child growth is very important to understand the factors that affect stunting and effective prevention strategies.

Spiritual services have not been implemented optimally, this is because nurses consider spiritual services less important and not a priority, busyness in the room, differences in religion, considering religion as a private matter, and lack of understanding of spiritual concepts. The purpose of this study was to determine the relationship between the role of nurses and the fulfillment of patients' spiritual needs in the ICU and Teratai Rooms of X Hospital. The research method used was a quantitative research design with a cross-sectional approach, the population in this study was 118 people, and the research instrument used the DSES (Daily Spiritual Experience Scale) spiritual fulfillment questionnaire developed by Underwood and Teresi. The data analysis used was univariate analysis and bivariate analysis. The results of the study showed that the majority of the role of caregiver nurses was sufficient at 56.8% (67 respondents), the majority of patients' spiritual needs were good at 78.8% (93 respondents) and there was no relationship between the role of nurses and the fulfillment of patients' spiritual needs in the ICU and Teratai Rooms of X Hospital with a p-value of 0.630. This research can improve nurse training in spiritual nursing care and provide facilities that support patients' spiritual needs.

This study aims to determine (1) The influence of principal leadership on the performance of elementary school teachers. (2) The influence of work discipline on the performance of elementary school teachers. (3) The influence of principal leadership and work discipline on the performance of elementary school teachers. This study is a quantitative study with data collection techniques using questionnaires. The hypothesis was tested using multiple linear regression analysis. The population in this study was 158 teachers in Cluster III in Kayuagung District, Ogan Komering Ilir Regency. The techniques used in data collection used questionnaires and documentation. Data analysis techniques and prerequisite tests consisting of normality tests, linearity tests, multicollinearity tests, and heteroscedasticity tests. For hypothesis testing using simple linear regression analysis, multiple linear regression, R test, t test, and F test. The results of the study indicate that (1) There is a significant positive influence of principal leadership on teacher performance in Cluster III in Kayuagung District, Ogan Komering Ilir Regency, this can be seen from the results of the t test obtained t count of 0.414 with a significance value of 0.001 <0.05 (2) There is a significant positive influence of teacher discipline on teacher performance in Cluster III in Kayuagung District, Ogan Komering Ilir Regency, this can be seen from the results of the t test obtained t count of 0.268 with a significance value of 0.000 <0.05. (3) There is a simultaneous/joint influence between principal leadership and teacher discipline on teacher performance in Cluster III in Kayuagung District, Ogan Komering Ilir Regency, this can be seen from the results of the simultaneous test obtained 0.005 <0.05. This means that there is a significant influence simultaneously or together between the independent variables on the dependent variable.

This study aims to analyze the ibdal rule in Arabic word derivation with an integrative approach between traditional methods and modern linguistics. The ibdal rule, namely the change of one letter into another letter in a word, has long been a concern in classical Arabic studies. The traditional approach views ibdal as part of an effort to maintain the purity and beauty of the Arabic language, based on oral history, analysis of ancient poetry, and readings of the Qur'an. Meanwhile, modern linguistics views ibdal as a rational phonological phenomenon, occurring due to phonetic considerations, ease of articulation, and social dynamics. Through an integrative study, this study found that a comprehensive understanding of ibdal can only be achieved by combining an appreciation of classical Arabic heritage with scientific analysis based on modern phonology and morphology. The results of this study indicate that ibdal is not only linguistic, but also reflects the vitality of the Arabic language in responding to changes in the times. The integration of these two approaches also has an impact on the development of curriculum, teaching methods, and the expansion of Arabic language research space towards a more interdisciplinary direction. This study emphasizes the importance of building a scientific attitude that respects tradition while being open to renewal in Arabic studies. Thus, it is hoped that this research can be a significant contribution to the development of Arabic linguistic studies in a contemporary academic context.

This research aims to see the socio-economy of the fishing community of Bajo village, Sanan sub-district, Sula island district, Research using descriptive quantitative and qualitative methods, The data analysis technique used in this research is the analysis model developed by Miles and Huberman, namely analysis that uses three stages, namely data reduction, data presentation, and verification. The results of the research of the Bajo community have quite a lot of catches, but the costs of production costs are needed, and the results of enlargement are less targeted, as well as capital, fishing experience and age have a very important effect on increasing the income of Bajo village community fishermen. North Halmahera district, so that to meet the needs imported from other region.

This research focuses on understanding how gender equality impacts per capita income in Gorontalo Regency. A quantitative method was used, relying on secondary data for analysis. To explore the connection between gender equality and per capita income, simple linear regression was applied. The results indicate that gender equality positively and significantly influences per capita income in this area. The analysis showed a determination coefficient, which reveals that 81. 3 percent of the change in per capita income is accounted for by gender equality, while the remaining 18. 7 percent is affected by other factors that are not considered in this study. This implies that enhancing gender equality plays a crucial role in boosting per capita income within Gorontalo Regency.

In the ever-growing digital era, hospitals are required to adopt the latest technology, one of which is electronic medical records (RME). RME is a digital patient health data recording system that offers various advantages in improving service quality and hospital operational efficiency. This study aims to examine improving hospital services through the implementation of RME by conducting a literature review. The research uses a literature review method by identifying, selecting and analyzing relevant literature related to the implementation of RME and its impact on improving the quality of hospital services over the last 10 years. Data is analyzed descriptively to find patterns, trends and consistent findings. The results of the literature review show that the implementation of RME can increase the effectiveness of outpatient services, improve the quality of health care, and improve patient safety. RME provides easy access and sharing of patient health information between medical personnel, increased security and privacy of patient data, as well as efficiency in data storage and tracking. However, there are challenges such as large initial investment costs, risk of technical glitches, and resistance from medical personnel to system changes. Implementing RME in hospitals provides many benefits in improving service quality and hospital quality. However, careful planning, support from all parties, and handling of existing challenges and weaknesses are needed to ensure the success of RME implementation.
 

Indonesia as a multicultural country with religious, ethnic, and cultural diversity faces serious challenges in maintaining social harmony amidst increasing intolerance, extremism, and politicization of religion. In response, the government developed a religious moderation policy to instill just, balanced, and tolerant religious values. However, this policy has not been fully grounded in society, given the gap in understanding between state idealism and the developing social reality. This study aims to analyze the concept, implementation, and structural and cultural challenges in the implementation of religious moderation policies in Indonesia. The method used is a qualitative approach with the Systematic Literature Review (SLR) technique on various relevant national and international scientific publications in the period 2018–2024. The results of the study show that the implementation of this policy is still dominated by a formalistic approach and has not involved active participation from grassroots communities. In addition, ideological resistance, weak public communication, and minimal impact-based evaluation are the main challenges. Therefore, a more participatory, contextual, and local culture-based moderation approach is needed so that this policy does not just become a state project, but a shared life value.