Abstract:Mathematics learning plays an important role in developing logical thinking and problem-solving skills. However, for deaf students, understanding mathematical word problems remains a fairly complex challenge, mainly due…
to limitations in language and communication aspects. This study aims to examine the characteristics of the difficulties experienced by deaf students, analyze the implementation of the learning strategies used, and investigate their effectiveness in improving understanding of mathematical word problems. This research employs a qualitative approach using a literature study method. The findings indicate that the main difficulties lie in understanding the language used in the problems, identifying important information, and transforming it into mathematical models. Effective learning strategies tend to be visual, contextual, and communicative, supported by the use of interactive media. Nevertheless, the use of media alone is not sufficient without well-structured instructional strategies. These findings emphasize that the integration of adaptive learning strategies plays a more significant role in improving deaf students’ understanding of mathematical word problems.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:This study aims to analyze the communication strategy employed by the NEI-DT Foundation in building community trust through a community-based healthcare service program in Tritunggal Hamlet, Banyuasin Regency, South Sumatra,…
tra, Indonesia. The study is motivated by the importance of organizational communication strategies in enhancing public participation and program legitimacy within rural communities characterized by limited access to information, geographical constraints, and community-oriented social structures. Adopting a constructivist paradigm, this research employs a qualitative approach using an intrinsic case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis involving seven informants, including foundation representatives, community leaders, and program beneficiaries. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing. The findings reveal that the foundation’s communication strategy involves identifying community characteristics, developing simple and contextually relevant messages, utilizing a combination of digital and traditional communication channels, and engaging local leaders as communication intermediaries. Program information is disseminated through village heads, neighborhood leaders, women’s community groups (PKK), social media platforms such as WhatsApp and Facebook, and mosque loudspeaker announcements. The study further demonstrates that the communication pattern reflects the Two-Step Flow of Communication model, in which community leaders function as opinion leaders who mediate organizational messages before they reach the wider community. Community trust is cultivated through the social legitimacy of local leaders, interpersonal communication, direct experiences with program benefits, and the consistency of services provided by the foundation. The study concludes that the effectiveness of community-based organizational communication strategies in rural settings is determined not only by message content and media utilization but also by the organization’s ability to establish interpersonal relationships, adapt communication practices to local cultural contexts, and actively involve community leaders within the communication network. This research contributes to the advancement of community-based organizational communication studies by providing empirical insights into trust-building processes in rural community development programs
Abstract:This study examines how core marching band structures can be adapted for Indonesian early childhood education through developmentally appropriate practice and performance theory. The study responds to concerns that preschool…
hool marching band activities may reproduce discipline-oriented rehearsal models designed for older learners. A one-group pre-test and post-test mixed-methods design was used with twenty Indonesian preschool children aged four to five years. Over six weeks, children participated in twelve adapted marching band sessions that combined simplified rhythmic patterns, child-scaled instruments, neat but developmentally adjusted formations, cooperative music-making, visual-motor activities, and responsive teacher facilitation. Quantitative data were collected using a four-point developmental observation rubric covering rhythmic competence, motor coordination, and socio-emotional engagement. Qualitative data were obtained from teacher reflective journals and post-intervention interviews. Paired-sample analysis showed higher post-test scores across the three developmental domains. The largest observed improvement appeared in socio-emotional engagement, followed by rhythmic competence and motor coordination. However, because the study did not include a control group, the findings should be interpreted as developmental changes observed after participation rather than definitive causal effects of the intervention. Qualitative findings indicated that children participated more confidently when teachers simplified rhythmic tasks, used clear and neat formations with reduced technical pressure, provided child-scaled instruments, supported safe movement, and acted as co-players and emotional co-regulators. The study reconceptualizes marching band routines not as rigid disciplinary scripts, but as adaptable performative frames that may support social participation, emotional regulation, rhythmic learning, motor coordination, cooperation, and creative agency when aligned with children’s developmental readiness.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:In the era of artificial intelligence (AI), the rise of pornographic deepfakes poses a serious threat to human dignity, privacy, and social stability. This phenomenon exploits deep learning technology to manipulate individuals’…
iduals’ faces into non-consensual pornographic content, often targeting women and public figures. This paper examines the ethics of Ibn Miskawayh, a 10th-century Muslim philosopher, specifically the concept of hifz al-nasl (preservation of lineage) as one of the five maqasid al-shari’a (Islamic principles), to address this issue. Hifz al-nasl emphasizes the protection of human lineage, including family honor, women’s dignity, and social integrity, which are relevant to the psychological damage, trauma, and moral degradation caused by deepfakes. Through an analysis of the texts Tahdhib al-Akhlaq and Al-Fauz al-Asghar, this concept is outlined as a preventive and curative principle: prevention through strengthening individual morals and regulating technology, and treatment through restorative justice. Ibn Miskawayh combines Aristotelian philosophy with Islam, making hifz al-nasl a collective obligation to maintain the balance of the soul (nafs) and society. Its applications to deepfakes include: (1) ethical use of AI based on piety and ‘adl; (2) legal regulations that protect privacy as an extension of preserving lineage; and (3) moral education to build digital resilience. This study concludes that Ibn Miskawaih’s approach offers a holistic framework, integrating spiritual, ethical, and legal dimensions, that is more adaptive than technological solutions alone. Recommendations include the development of contemporary fatwas and ethical AI platforms for the digital age.
Abstract:This study aims to describe the professionalism and roles of shadow teachers in supporting inclusive education services at Butterfly Learning Center (BLC). As an institution dedicated to transitioning children with special…
al needs (CSN) into formal schooling, BLC implements an intensive one-to-one accompaniment system. This study employed a descriptive qualitative method, with data collected through in-depth interviews, direct observation of accompaniment activities, and document review. The findings indicate that shadow teachers at BLC fulfill multifunctional roles, including identifying each child's specific needs, designing intervention programmes, developing basic independence skills, and providing evaluations and progress reports to parents and classroom teachers. The professionalism of shadow teachers is demonstrated through their ability to adapt instructional strategies in accordance with each child's concentration level, as well as their physical and cognitive limitations. Furthermore, teachers engage in ongoing collaboration with parents to monitor and evaluate children's progress through regular daily reports. This study concludes that the competence and dedication of shadow teachers are critical factors in the successful transition of children with special needs into broader educational settings. An effective shadow teacher does not only focus on academic readiness, but also place equal emphasis on developing independence as a necessary foundation for children's social integration in the future.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.
Abstract:This study aims to improve the ability to write descriptive essays using the drill method among seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan. The use of the drill method is expected…
ted to help students understand the material and write descriptive essays, thereby improving their skills. This study was conducted at Pangeran Antasari Junior High School in Medan. The research subjects were the 7th-grade Class 2, consisting of 30 students. The study was conducted in two cycles, with each cycle consisting of two sessions. Research data were obtained from (1) observations, (2) interviews, and (3) tests in the form of student assignments (written work) and photographic documentation taken during the activities. The results of the study indicate that the use of the drill method can improve students’ ability to write descriptive essays. This is evidenced by improvements in the learning process, particularly in the learning environment, where students are more focused during instruction. This is evident in the pre-cycle average student score of 66.16; in Cycle I, the average score increased to 73.5, and in Cycle II, it further increased to 82.5. Overall, in Cycle II, all aspects of descriptive writing showed a highly significant improvement. Based on these research results, it can be concluded that the use of the drill method was successful and capable of improving the descriptive writing skills of seventh-grade students in Class VII-2 at Pangeran Antasari Junior High School in Medan.