The implementation of inclusive education in Indonesia aims to provide educational facilities and services for children with special needs (ABK). Inclusive education has been implemented in various schools, especially in big cities, but still faces various challenges in its implementation. This study aims to describe the problems faced by schools that provide inclusive education in North Sumatra and their resolution efforts. The objects in this study include public schools and special schools that integrate inclusive education. This study uses a qualitative approach, with data collection techniques through interviews, observations, and documentation. The data obtained are explained through the process of data reduction, data presentation, and drawing conclusions. Various problems arise, ranging from the lack of number and competence of special guidance teachers (GPK), difficulties for students in following lessons, lack of school readiness to run inclusive programs, to limited facilities and infrastructure that do not support the needs of children with special needs (ABK). In addition, low cooperation between schools, education offices, and parents is also an obstacle to the implementation of effective inclusive education.
 

Ferritin is considered a protein that contains iron and includes two types of subunits: ferritin light chain (FTL) and ferritin heavy chain (FTH), which increases when inflammation increases, especially in the heart and kidneys, and helps in converting ferrous iron into iron. The light subunit is present in the liver and spleen and has a role in storing iron (1). Coronavirus (COVID-19) caused by the new coronavirus SARS-CoV-2 is a disease It is new to humanity, as it is accompanied by symptoms during the disease, including blood abnormalities, with activation of the immune system and phagocytic monocytes, and damage to the lungs. In our study, we showed that ferritin is an indicator of the severity of the disease and mortality (2). Acute respiratory syndrome (Coronavirus), which causes pneumonia and damages the heart, liver, and kidneys, is caused by the appearance of acute inflammatory cytokines that lead to death (3). A cytokine is a small protein that transmits messages to help stimulate the body’s immune response, and its rise causes increased inflammation, and these Cytokines secreted by macrophages (TNF-?, IL-10, IL-6) where there is high inflammation in the plasma. An indicator of the progress and severity of the disease (3).

The rapid advancement of digital technology has transformed marketing strategies in various industries, including insurance. Digital marketing plays a crucial role in increasing brand awareness, attracting potential customers, and influencing purchasing decisions. This study aims to explore the role of digital marketing as a promotional tool in enhancing the purchase of insurance products at PT. Asuransi Allianz Life Indonesia using a qualitative approach.This research adopts a qualitative methodology with a case study approach. Data collection was conducted through in-depth interviews with key informants (Chief Account Officer Allianz) and insurance agents at Allianz Life Indonesia. Additionally, document analysis and observations of the company’s digital marketing strategies were used to gain comprehensive insights. The collected data were analyzed using thematic analysis to identify patterns and key themes related to the effectiveness of digital marketing in influencing customer decisions.The findings reveal that digital marketing plays a significant role in shaping customer perceptions and purchasing decisions. Social media engagement, personalized content, and interactive customer communication are key factors in building trust and increasing customer interest in insurance products. Moreover, challenges such as digital competition, data privacy concerns, and customer skepticism towards online promotions were identified as barriers that need to be addressed to enhance digital marketing effectiveness.The study implies that insurance companies should continuously adapt their digital marketing strategies by leveraging data analytics, improving customer interaction, and providing transparent and informative content. By strengthening these aspects, digital marketing can serve as a powerful tool to enhance competitiveness and sustain growth in the insurance industry within the digital era.

This research aims to analyze the impact of change leadership on the digital transformation of universities through strategic capabilities as an intermediary factor, highlighting Sumer University as a model for the study. The study focused on diagnosing the reality of the application of change leadership and the university's readiness for digital transformation, in addition to measuring the relationship between these variables. The research relied on the descriptive analytical approach and the size of the community was (284) in (9) colleges of Sumer University, which included a random sample of 161 leaders at Sumer University (the university president, the university president's assistant, the dean, the assistant dean, the head of the department, and the division director). A questionnaire was designed as the main tool for collecting data, based on solid measures on the research variables (change leadership, digital transformation) with the results analyzed using SPSS and Amos software. The research concluded the importance of enhancing change leadership as a means of improving digital transformation and developing university performance. Statistical methods were used, including (validity and reliability test, normal distribution test, confirmatory factor analysis, mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, simple linear regression, etc.) to test the main and sub-hypotheses of the research. A set of conclusions were reached, the most important of which is that the dimensions of change leadership play an effective and influential role in one of the dimensions of digital transformation, which is digital leadership in general

The aim of the research is to measure the level of financial reporting quality for a sample of banks listed in the Iraq Stock Exchange due to their great importance as they are the main source for making various decisions for users and stakeholders, as their high quality contributes to making sound decisions and increasing confidence in dealing with economic units. To achieve the research objective, the financial data of the research sample, represented by five banks listed in the Iraq Stock Exchange for the period from 2016 to 2023, were analyzed. The accounting conservatism index was used as a proxy for the quality of financial reports according to the (MTB) model, the ratio of the market value of equity to its book value. The results showed a discrepancy between the banks in the research sample in the level of quality of financial reports according to the conservatism index.

The study examines the critical role of professional ethics in auditor decision-making, focusing on public accounting firms in Jakarta, Indonesia. Employing a convergent parallel design, the research integrates qualitative case study findings with quantitative survey results to provide a comprehensive understanding of the factors influencing ethical behavior in the auditing profession.The qualitative component explores the ethical dilemmas faced by auditors, drawing on Kohlberg's Theory of Moral Development, Rest's Four-Component Model, and the Theory of Planned Behavior. Through in-depth interviews and document analysis, the study reveals that auditors encounter complex ethical challenges stemming from client pressures, organizational incentives, and ambiguous professional guidelines. The findings highlight the pivotal role of ethical culture and leadership in shaping auditors' decision-making processes.The quantitative component complements the qualitative insights by surveying a larger sample of auditors across multiple firms. Descriptive and inferential analyses are conducted to assess the relationships between key variables, including organizational culture, professional guidelines, moral development, and ethical decision-making. The results provide empirical support for the qualitative findings, confirming the significant influence of organizational factors and individual moral reasoning on auditors' ethical behavior. The study offers practical recommendations for enhancing ethical practice in the auditing profession. These include implementing robust ethical training programs, fostering mentorship relationships, and aligning organizational incentives with ethical objectives. The research highlights the importance of cultivating a strong ethical culture within accounting firms and emphasizes the need for clear, unambiguous professional guidelines to support auditors in navigating ethical dilemmas.

This study aims to analyze the effect of service quality and tax sanctions on taxpayers' motivation and its impact on compliance in paying Land and Building Tax (PBB). The research employs a quantitative approach using a survey technique. Data were collected through questionnaires distributed to 100 taxpayer respondents at the Regional Tax Service Agency of Malang City. The data were analyzed using path analysis to examine direct and indirect relationships among variables. The findings reveal that service quality significantly influences taxpayers' motivation but does not directly affect tax compliance. Conversely, tax sanctions do not significantly affect taxpayers' motivation but have a direct impact on tax compliance. Additionally, taxpayer motivation acts as a mediating variable in the relationship between service quality, tax sanctions, and tax compliance. These findings suggest that improving tax compliance can be achieved through a combination of enhanced service quality, strict enforcement of tax sanctions, and strategies to increase taxpayers' motivation.

This study aims to analyze the influence of Offline Marketing Strategy, Service Quality, and Trust on the Decision to Become a Priority Customer in the era of the COVID-19 pandemic at Bank Jatim Malang Branch. The research method is quantitative with a causal research approach to determine the relationship and influence between variables analyzed through multiple linear regression tests. The research sample consisted of 50 priority customers selected by purposive sampling technique. The results of the study show that simultaneously, the variables of Offline Marketing Strategy, Service Quality, and Trust have a significant influence on the decision to become a priority customer. Partially, Service Quality and Trust have a significant effect on customer decisions, while Offline Marketing Strategy does not have a significant individual influence. However, of the three variables, Offline Marketing Strategy has a dominant influence on the decision to become a customer, as evidenced by the largest Beta coefficient value. The conclusion of this study is that the combination of marketing strategy, service quality, and customer trust plays an important role in improving customer decisions to become a priority. Therefore, Bank Jatim can increase the effectiveness of offline marketing and strengthen services to increase customer satisfaction and loyalty.

Human Resources (HR) are a crucial asset for companies and must be effectively managed and developed to maximize performance and achieve the company’s objectives. In this study, the focus is on Small and Medium Enterprises (SMEs), which undeniably play a vital role as the backbone of the national economy. This research aims to analyze the impact of empowerment, entrepreneurship, and self-efficacy on employee productivity in SMEs, specifically in Batik Tulis SMEs in Malang Raya. Additionally, the study seeks to identify the most dominant factor among these three variables in influencing employee productivity. The research employs multiple linear regression analysis, with data collected through questionnaires from 102 respondents selected using a census method. The findings indicate that empowerment, entrepreneurship, and self-efficacy have significant simultaneous and partial effects on employee productivity. However, self-efficacy was found to be the most dominant factor affecting employee productivity, contrary to the initial hypothesis that identified empowerment as the dominant variable. The novelty of this study lies in its discovery that self-efficacy has a significant influence on employee productivity.

Determining the price of option contracts is a crucial aspect of financial markets, particularly for investors aiming to manage risk and make informed investment decisions. In this study, the price of an Asian call option is calculated using the Monte Carlo Stratified Sampling method based on the stock price data of Tesla, Inc. (TSLA) from January 2021 to December 2023. This method has been proven to reduce variance compared to the Standard Monte Carlo simulation, leading to faster price convergence and more efficient results. The parameters used in the simulation include the initial stock price  (S_0), number of simulations (N), maturity time  (T)dividend = 0, risk-free rate (r), strike price ( K), and volatility