This study aims to determine the effect of professionalism and independence on the performance of government internal auditors mediated by an understanding of good governance at the Riau Provincial Inspectorate. The research method used is quantitative research. The population in this study were all internal auditors at the Riau Provincial Inspectorate totaling 52 people. The data collection technique used was a structured questionnaire. The instrument testing technique in this study was the validity and reliability test using PLS (Partial Least Square) as its measurement. The results of this study indicate that professionalism and independence have a significant direct effect on the performance of internal auditors at the Riau Provincial Inspectorate. Likewise, an understanding of Good Governance is able to mediate the relationship between professionalism and independence and the performance of internal auditors at the Riau Provincial Inspectorate

The study aims to evaluate the financial performance of PT Sentra Food Indonesia Tbk by analyzing its financial statements and assessing its financial condition using financial ratio methods. This research includes an analysis of liquidity and solvency ratios. The information and data used were obtained from the company's official financial statements over a specific period, which are accessible on its official website. The findings reveal that the company's financial performance fluctuates annually, with some indicators showing improvements and strengths, while others highlight potential financial risks. The liquidity ratio reflects the company's ability to consistently meet its short-term obligations, although occasional financial pressures are noted. The solvency ratio illustrates the company's capability to fulfill both long-term and short-term financial obligations, particularly in the event of liquidation. This study provides efficient solutions for addressing the financial state of PT Sentra Food Indonesia Tbk and offers strategic recommendations to enhance the company's financial stability

Digital marketing is a marketing activity that uses various media for a business. Digital Marketing in its application will not be unfamiliar with the name marketing mix or what is usually called marketing mix. Marketing mix is ??a set of tools used to achieve marketing objectives. In general, the marketing mix focuses on strategic interpretation that combines product, price, promotion and place. There are additional 3Ps that complement marketing strategy, namely people, process, and physical evidence which form the 7Ps of the marketing mix. These seven Ps must be combined to suit plant growth conditions. The actual combination used will depend on the marketing team's expertise taking into account raw materials, managers and experience. The aim of this research is to explain how digital marketing is implemented through 7p marketing at Warung Makan Pecak Belut Bu Niti Kecamatan Petarukan Kabupaten Pemalang. This research is a type of qualitative research with field research to obtain primary data from interviews with informants. In this case, the subject of this research is the owner of the Pecak Belut, namely Mrs. Casniti, Lestari as an assistant and at the same time who manages the marketing and promotion of the Pecak Belut and Mrs. Sri as the head of the kitchen and then added as a buyer resource at Bu Niti's Pecak Belut Food Stall. Data analysis method used in This research includes data reduction, data presentation, and drawing conclusions.  The results of this research show that Warung Makan Pecak Belut Bu Niti implements the 7p digital marketing mix, all of which is in accordance with Islamic business ethics. Apart from that, Warung Makan Pecak Belut Bu Niti also applies sharia marketing characteristics, namely divine, akhlaqiyyah, realistic and humanistic.

The aim of this research is to a fundamental comprehension of the process by which an audit opinion is rendered and the various determinants that impact it. Quantitative research presents audited annual financial reports, which are accessible on the website of the Indonesia Stock Exchange (BEI), utilizing precise secondary data. The study analyzed financial services sector entities that were registered on the IDX between the years 2017 and 2021. A total of 63 entrepreneurs were intentionally selected using the purposive sampling technique over the course of the five-year research period. collected information. The Eviews 9 application is utilized to conduct logistic regression analysis as the data analysis method for this study. Concurrently, the findings of this study indicate that audit tenure, audit fees, audit delay, auditor switching, and audit delay all impact the provision of audit opinions. Moreover, a straightforward conclusion can be drawn: audit fees and audit delay do affect audit opinion, whereas audit tenure and auditor switching do not.

The purpose of this research is to analyze the effect of leverage on firm value. Independent variables used are Leverage proxies, namely Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR). The Dependent variable used is a proxy for firm value, namely Price To Book Value (PBV). The population in this study are chemical companies sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling method used was purposive sampling method with a sample of 8 chemical companies during the observation period of 5 consecutive years so that the total sample was 40. The analytical method of this study uses multiple linear regression. The results of this study indicate that (1) Debt To Equity Ratio (DER) has a negative and significant effect on Price to Book Value (PBV). This is known from the test results where the calculated T value = -4.535 is less than T table = 1.685 and the significant value of the Debt to Equity Ratio (DER) variable is 0.000 which is less than 0.05. (2) Debt To Asset Ratio (DAR) has a positive and significant effect on Price to Book Value (PBV). It is known from the test results where t count = 4.560 is greater than t table = 1.685 and the significant value of the Debt to Asset Ratio (DAR) variable is 0.000 less than 0.05. Meanwhile, the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) simultaneously have a significant positive effect on the Price To Book Value (PBV) of chemical companies listed on the Indonesia Stock Exchange (IDX) in the period 2016-2020. It is known from the calculated F value of 10.524 and the F table value of 3.19 so that the calculated F value > F table value, namely 10.524 > 3.19 with a significance value of 0.000 <0.05.

This paper describes the dynamics of legal politics in the regulation of Simultaneous Regional Elections in Indonesia with a focus on the effectiveness of implementation and its impact on local democracy. Simultaneous Regional Elections, which began in 2015, are the government's efforts to improve the efficiency of regional head elections while strengthening the democratic system. However, its implementation faces various challenges, such as regulatory complexity, potential political conflict, and impacts on the quality of representation at the local level. This study uses a juridical-normative approach with a qualitative analysis method to evaluate the laws and regulations governing Simultaneous Regional Elections, including Law Number 10 of 2016 and its implementing policies. Data were obtained through literature studies, legal documents, and interviews with relevant stakeholders. The results of the study show that, although Simultaneous Regional Elections bring benefits in the form of budget efficiency and strengthening political stability, this policy also poses a number of challenges. Among them are the gap in local government capacity, strengthening political oligarchy, and decreasing the quality of community participation at the local level. In addition, the implementation of Simultaneous Regional Elections tends to sacrifice regional autonomy in the context of local democracy, given the homogenization of election times that do not always match regional needs. This study recommends the need for a revision of regulations that are more adaptive to local needs, increasing public political education, and strengthening the capacity of election organizers to ensure that Simultaneous Regional Elections can run effectively without sacrificing the principles of local democracy.

Background:PMBA is one of the government programs to reduce child mortality rates and improve the quality of life of mothers in accordance with improvements in maternal behavior in PMBA. PMBA includes IMD, Exclusive Breastfeeding, MP-ASI, Breastfeeding up to 2 years of age. Objective: To find out about the Relationship between Knowledge Level, Attitude and Mother's Behavior towards PMBA 6-59 Monthsin the Working Area of ??the Yabomaida Health Center, Paniai Regency. Method: This research method is correlational analytic with a cross-sectional approach. The research population consisted of 190 infants and children.withThe research sample consisted of 66 people who had a Relationship between the Level of Knowledge, Attitude and Behavior of Mothers towards PMBA 6-59 Months.in the Working Area of ??the Yabomaida Health Center, Paniai Regency.The sampling technique used purposive sampling. Data analysis used the Statistical program for social science (SPSS) version 16.0 computer application program and used the chi-square test. Results: the results of the relationship between the level of maternal knowledge of PMBA based on the p value = 0.04 (<0.05), while the mother's attitude towards PMBA based on the p value = 0.03 (<0.05), and the mother's behavior towards PMBA based on the p value = 0.02 (<0.05). Conclusion: There is an influence of PMBA on knowledge and attitudes and PMBA practices in the Yabomaida Health Center work area, Paniai Regency, which obtained the p value <0.05. Suggestion: the need for PMBA 6-59 months in the posyandu counseling andIn the Working Area of ??the Yabomaida Health Center, Paniai Regency.

Background:Supplemental Feeding (PMT) is an activity of providing food in the form of safe and quality snacks along with other supporting activities by considering aspects of food quality and safety. There are two types of supplementary feeding, namely supplementary recovery feeding and supplementary counseling (PMT). Supplemental feeding (PMT) of local food is one of the strategies for handling nutritional problems in toddlers. The PMT activity needs to be accompanied by nutrition and health education for behavioral change, for example with support for breastfeeding, education and counseling on feeding, cleanliness and sanitation for families. Nutritional status is a state of the body as a result of food consumption and use of nutrients, where nutrients are needed by the body as a source of energy, growth and maintenance of body tissues, and regulators of body processes. Nutritional status is greatly influenced by nutritional intake. Objective: To determine the effect of providing local supplementary feeding (PMT) on the nutritional status of toddlers aged 12-59 months. Method: This type of research uses quantitative research using a pre-experimental design pretest-posttest research design. Results: Based on the results of the study, it was shown that a p-value of 0.41 (> 0.05) was obtained. Conclusion: Provision of Local Supplementary Food (PMT) Has No Relationship with Toddler Nutritional Status at UPTD Siriwini Health Center. Suggestion: It is expected that mothers who have toddlers pay more attention to the growth and development of toddlers.

With the rising demand for ubiquitous internet access, there is a growing need for technologies that allow users to remain connected to their home broadband network even when outside the house. This paper explores several proposed solutions, including advanced routers, VPNs, mobile applications, mesh networking, and hybrid cloud routers, that enable remote access to home networks. These technologies offer the potential to provide seamless, secure, and affordable connectivity, especially for individuals in rural or remote areas This innovation offers significant implications for rural internet connectivity and broader networking technology advancements. Additionally, the paper explores the societal and economic impacts of these technologies, particularly in underserved regions. By reducing dependence on expensive mobile data and providing secure, continuous internet access, these solutions can help bridge the digital divide in rural and remote areas. Improved connectivity fosters opportunities for education, remote work, and economic development, enhancing quality of life. Furthermore, advancements in hybrid cloud routers and mesh networking have the potential to drive innovation in the telecommunications industry, leading to more robust, scalable, and cost-effective networking solutions. The research underscores the need for further development and widespread implementation of these technologies to address existing internet accessibility challenges.

This study focuses on black-box testing of JivaJoy software, an online product stock management and ordering system. The primary goal of this research is to evaluate the functionality and performance of the system's key features, including profile management, CRUD operations for admin and customer accounts, product stock management, shopping cart, order management, and AI counseling. Black-box testing was applied to assess whether these features meet expected operational standards and user requirements without considering the internal code structure. The test results indicate that most features function as expected. However, some issues were identified related to input validation, particularly with email format, phone number length, file uploads, and product stock management. Additionally, the order management and AI counseling features showed deficiencies in error handling and input validation. Based on these findings, the study recommends improvements in input validation, product stock management, shopping cart functionality, and AI counseling systems to enhance the reliability and performance of the JivaJoy platform. These enhancements are essential to deliver more efficient, secure, and optimal services, ensuring better user experiences and customer satisfaction.