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Analysis of the Influence of Audit Service Quality on Auditee Satisfaction in the Internal Audit Division

Zulhendrianto, Khairani Ratnasari Siregar
Abstract: The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning… ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services

The Performance of the Maluku Provincial General Election Commission   in the 2024 Presidential and Vice Presidential Election in Ambon City

Rangkoly, Matheus, Zainal Abidin Rengifurwarin, Iriane Sosiawaty Ponto
Abstract: This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems… oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.

Bibliometric Analysis on Islamic Entrepreneurship, Islamic Finance and Sustainable Development Goals (SDGs): Study Based on the Scopus Database

Neni Hardiati Tresna
Abstract: Objectives - Intellectual curiosity about Islamic entrepreneurship, Islamic finance and Sustainable Development Goals (SDGs) whose issues have increased recently in various sharia sectors. Design/Methodology/approach - Based… ased on the scopus database, descriptive bibliometric analysis with the visualization tool VosViewer was used to assess 385 documents on Islamic entrepreneurship, Islamic Finance and SDGs, which peaked in 2024 based on the period of 2010-2024. Findings- This study found many articles on Islamic entrepreneurship, Islamic finance and the SDGs. According to this study, Malaysia is the country that publishes the most publications of this research compared to other countries. Then the University of Brunei Darussalam was the most prolific affiliate to publish articles on this. The history of article production growth that started from 2010-2024, continues to increase and peaks in 2024, with 55 documents and the lowest number of documents in 2010 with 10 published documents. This is increasing because there may be a need for sharia synergy to increase Islamic entrepreneurship in Islamic finance and sustainable development (SDGs). Romadoni, V as the most prolific writer about this research. Islamic entrepreneurship, Islamic finance and SDGs provide the potential for sustainable development and is in line with the goals of sharia, namely maqashid sharia for the benefit of the ummah, this encourages sustainable development (SDGs) through Islamic entrepreneurship and Islamic finance. Practical Implications - Research can be used as a useful research proposal for future researchers who use bibliometric methods in systematic literature review by introducing the network of various variables related to this research, then by getting to know famous authors in the field can provide opportunities to collaborate for further research. In addition, this study makes it easier for future researchers to be able to expand even more by looking at the variables obtained in this study as gaps to be researched further.

Using the eXtended Finite Element Method (XFEM) to Simulate Own Frequency under External Influences of a Closed System based on Dynamic Compensation Method

Nguyen, Huu-Dien
Abstract: Many mechanical systems with elastic and damping properties are prone to resonant phenomena at natural frequencies under the action of external forces. Resonance phenomena can also be preserved in control systems of such… objects closed by negative feedback, which reduces the quality of the functioning of these systems. The paper under review deals with the practically important problem of suppressing oscillations at natural frequencies in control systems for a linear oscillator, which is traditionally considered a dynamic object described by a second-order differential equation with complex roots of the characteristic equation. The focus of the work is the question of the roughness of the system in relation to inaccurate knowledge of the resonant frequency of the controlled object (which is typical for many technical applications).

Development of Powtoon-Based Video Learning Media on Understanding Angles and Various Angles

Hidayat, Deri, Yuyun Elizabeth Patras, Hari Susanto, Lutfy
Abstract: Research on the development of PowToon-based video learning media on the material on the definition of angles and various angles. The purpose is to discover the development of Powtoon-based video learning media and the feasibility… easibility of Powtoon-based video learning media developed for grade III students of SDN Singajaya 01 through the learning process carried out at school. The method used in this study is the ADDIE method which consists of 5 stages, namely Analysis, Design, Development, Implementation, and Evaluation. In this study, a validation test was carried out on experts, namely media, language experts, and material experts. The results of the validation of media experts obtained as many as 96% with very feasible criteria. The results of the validation of the language experts obtained 100% with the feasible criteria, and the results of the validation of the material experts obtained 90% with very feasible criteria. The results of the student response questionnaire obtained as much as 92% with very feasible criteria. These results show that powtoon-based video learning media on the understanding of angles and various angles has proven to be valid, interesting, innovative and very feasible to be used in the learning process. This study recommends the development of PowToon-based video learning media that can be used in classroom learning.

The Influence of Teacher Discipline Dimensions on the Quality of the Teaching and Learning Process at MIS Al-Hilal Wanakarta School, Lolong Guba District, Buru Regency

Iis Amalia, Mohamad Arsad Rahawarin, Julia Theresia Patty
Abstract: The purpose of this study is to determine how the quality of teaching and learning process at Mis Al-Hilaal Wanakarta school is impacted by the aspects of teacher discipline. This study employs quantitative approach and&#8230; uses saturated sample which involves twelve teachers. The data is gathered by observation, questionnaires with five possible answers on a Likert scale score choice form that are distributed to twelve teachers, and documentation as a supplementary method. The data is analyzed using a straightforward linear regression test that includes Spearman rank correlation and the determination coefficient test, t test, or partial test, and F test, or simultaneous test. According to the study's findings, (H_0)  is rejected and (Ha) is accepted, indicating a strong and positive relationship between the aspects of teacher discipline and the quality of teaching and learning process. This is supported by the Spearman rank correlation coefficient value of 0.6137. Based on the R Square value of 0.517 obtained from the simple linear regression test, there is a 51.7% impact of the teacher discipline aspects on the quality of teaching and learning process. The results of the t test shows that the variable aspects of teacher discipline have a significant impact on the quality of the teaching and learning process (t value (3.269) > t table (1.812) with a significance of 0.008 <0.05), and the results of the F test shows that the F value is 10.683 with a significance of 0.008 <0.05.

Integration Of Artificial Intelligence In Learning Islamic Religious Education Based On Emotional Intelligence In Primary Schools

Dwi Priyanto, Annisa Nuraisyah Annas, Andi Fitriani Djollong, Khaerul Khaerul, Yasir Arafat
Abstract: This research aims to analyze the integration of artificial intelligence (AI) in Islamic Religious Education (PAI) learning based on emotional intelligence (EQ) in elementary schools in order to increase the effectiveness&#8230; s of adaptive and characterful learning. This study focuses on the use of AI to personalize teaching materials, strengthen spiritual values, and develop students' empathy and social skills through an EQ-based approach. The method used is literature study by analyzing various sources such as journals, books and articles related to AI, PAI and EQ-based learning. The research results show that AI integration can facilitate interactive and enjoyable learning, while the EQ approach strengthens students' internalization of religious and emotional values. However, its success depends on collaboration between technology, teachers and a curriculum oriented towards the holistic development of children. 

Analysis Of The Contribution Of Education Based On Emotional And Spiritual Intelligence In The Digital Era In Indonesia

Retno Anggraini, Sitti Hasnah, Rinovian R, Ai Siti Nurmiati, Idris Idris
Abstract: This research aims to analyze the contribution of education based on emotional intelligence (EQ) and spiritual (SQ) in facing the challenges of the digital era in Indonesia. The focus of the research is to understand how&#8230; an educational approach that integrates EQ and SQ can help students develop relevant skills amidst rapid technological developments and social change. The research method used was qualitative with a literature study approach. The data obtained was analyzed thematically to identify patterns and impacts of the application of EQ and SQ in the context of digital education. The research results show that EQ and SQ-based education plays an important role in forming strong and adaptive student characters in the digital era. The integration of EQ helps students manage emotions, increase empathy, and build positive social relationships, while SQ strengthens spiritual values ​​that encourage the formation of responsible and ethical attitudes. This combination not only helps students deal with digital distractions, but also improves collaboration and creativity skills. Thus, EQ and SQ-based education is considered an effective solution for creating a generation that is not only intellectually intelligent, but also has the emotional and spiritual maturity needed to compete in the digital era.

Liveworksheet: E-LKPD Based On Project-Based Learning On Science And Science Learning To Improve Critical Thinking Skills

Resyi Abdul Gani, Windiyani, Tustiyana, Liah, Rina, Chika Heryanti, Aldila
Abstract: The purpose of this research is to develop E-LKPD based on project-based learning assisted by live worksheet science learning to improve understanding of concepts in elementary schools and the effectiveness of E-LKPD based&#8230; ed on project-based learning assisted by live worksheet, as well as to find out the response of teachers and students in grade V of SDN Dewi Sartika 2 Aut The implementation of E-LKPD single substance material plays a role in improving thinking skills through classroom learning. The type of research is the ADDIE model approach, (Analysis, Design, Development, Implementation, and Evaluation). The product validation test was conducted by computer science media experts, Indonesian language experts, and science material experts. The validation results by media experts were 89.0% of the criteria were very feasible, linguists 96.0% of the requirements were very doable, and science materials experts 90.3% were very feasible. The results of the student response questionnaire were 91.5%, the response of class teachers was 90% in the appropriate category, and the average effectiveness score of using E-LKPD was 89.6% of the criteria as expected. The results show that project-based learning E-LKPD using live worksheets is feasible to use in the learning process and is effective in improving the thinking skills of elementary school students.

Development Of E-LKPD Based On Science Literacy Using Liveworksheet On Learning IPAS In Elementary School Students

Resyi A. Gani, Siti Sundari, Fitri, Suryanti, Yanti
Abstract: The purpose of this study is to develop a science literacy-based E-LKPD for elementary school students and to determine the feasibility of Science Literacy-based E-LKPD using Livework in science learning to improve the understanding&#8230; nderstanding of science concepts in grade V elementary school students of SDN Panaragan 2 Bogor City. The method used in this study is the ADDIE (Analysis, Design, Development, Implementation, and Evaluation) method. This research begins with a needs analysis, making an E-LKPD design, validation by experts, and revising the E-LKPD, after which the E-LKPD is tested on a limited basis and evaluated. The study results show that the effectiveness of E-LKPD based on science literacy has met the criteria very feasible by obtaining a percentage of media experts of 88%, 95% from linguists, and 94% from material experts. Meanwhile, a limited trial conducted on 30 students in class V received a response with a percentage of 93% and a teacher response with a percentage of 92%. Based on these data, it can be concluded that science literacy-based E-LKPD is very feasible to be used by students and teachers as teaching materials on water cycle materials in grade V of Elementary School.