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Showing 238 articles found for "Supporting"

COMMUNITY PARTICIPATION IN SUPPORTING WOMEN ACHIEVING REGIONAL LEADERSHIP

Adawiyah, Sa’diyah El, Sinaga, Astriana Baiti, Andriyani, Lusi
Abstract: Public participation is a hallmark of political modernization. There are two characters used to capture the informant's view of community participation, namely sociological and cultural conditions. Sociological conditions… s refer to the empirical and objective dimensions of the audience or community participation, which are all people belonging to the infrastructure and political superstructure—the purpose of this study: community participation in supporting women to achieve leadership. The method used in this research is a qualitative approach with case studies. The subjects of this study were three relatively prominent female regional heads, namely: female regional heads from dynastic typology, politician typology and bureaucratic typology. The three women regional heads are incumbent elements. The results of the women's research determine practical steps in realizing tolerance, identifying personal, mostly female regional heads who have a side of attractiveness and power which is carried out together, not to endure joint suffering but for mutual progress.

THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AND TRANSACTION SECURITY IN DIGITAL PAYMENTS: A SYSTEMATIC LITERATURE REVIEW

Djafar, Nur Azkiyah, Gumohung, Sitti Fatira, Bilondatu, Kiki Amelia, Umar, Ahmad A., Noholo, Shaman
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.

A THEORETICAL STUDY OF THE ROLE OF INTERNAL AUDIT IN FRAUD PREVENTION IN THE DIGITAL AGE

Dumo, Silfanawati A., Salmin, Fitriana S., Luadu, Zein, Habiba, Habiba, Noholo, Sahmin
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.

PROFESSIONALISM AND THE ROLE OF SHADOW TEACHERS IN INCLUSIVE EDUCATION SERVICES AT BUTTERFLY LEARNING CENTER

Lathifah, Inayatul, Pamungkas, Joko
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.

SERVICE LEARNING IN DATARAN MERDEKA AND LEARN THE HERITAGE OF KUALA LUMPUR, MALAYSIA

Satriadi, Satriadi, Budiman, Shahril, Junriana, Junriana, Matridi, Raja Abumanshur, Lastriani, Elvi, Desda, Mia Muchia
Abstract: Dataran Merdeka holds profound national and historical value as the site where Malaya’s independence was proclaimed in 1957, yet tourists’ understanding of its historical and architectural significance remains superficial.… icial. This community service activity aims to enhance the historical literacy of visitors and foster the involvement of local stakeholders in heritage conservation through educational media and participatory mentoring tailored to community needs. The implementation stages include observation to identify tourists’ information needs and the role of local actors, the development of contextually appropriate historical educational materials, direct engagement with visitors, and capacity-building for local vendors and guides as independent cultural informants. Results indicate increased tourist interest in historical narratives, observable shifts in visitor behavior toward greater cultural appreciation, and active participation of local business actors in disseminating heritage information. This program is expected to contribute to enriching tourism experiences, strengthening community capacity, and supporting sustainable heritage preservation through collaboration among visitors, local enterprises, and educational institutions.

HERITAGE EDUCATION-BASED SERVICE LEARNING MODEL: AN EXPERIENTIAL STUDY ON THE PORTUGUESE SHIP "FLOR DE LA MAR", MELAKA, MALAYSIA

Satriadi, Satriadi, Wardana, Ditya, Fauziah, Satya, Ronaldo, Andreas, Sari, Maya Macia, Awali, Muhammad Rendy
Abstract: Heritage education-based community engagement serves as an approach that integrates historical understanding, cultural values, and social responsibility through direct experiential learning at heritage sites. This Service… e Learning program was conducted at the Portuguese Ship “Flor De La Mar” in Melaka, Malaysia, with the aim of strengthening students' heritage literacy while supporting the museum in enriching its educational and interpretive materials. The activities included field observation, guided cultural learning, collaboration in developing basic informational content, and structured student reflections. The program enhanced students' understanding of Melaka's maritime history, multicultural exchanges, and the importance of cultural heritage preservation. Additionally, the museum benefited from improved educational communication strategies and increased use of digital media for public engagement. The program also encouraged greater involvement of local communities and young visitors in appreciating the historical significance of Flor De La Mar. Overall, this heritage education- based Service Learning initiative strengthened contextual learning, cultivated cultural awareness among students, and fostered sustainable collaboration between the university and the heritage management community.

DIGITAL TECHNOLOGIES IN CHILDREN’S ORAL LANGUAGE LEARNING: A CONCEPTUAL NARRATIVE LITERATURE REVIEW OF TEACHER PRACTICES, PEDAGOGICAL CHALLENGES, AND INSTRUCTIONAL RESPONSES IN EARLY CHILDHOOD AND PRIMARY EDUCATION

Kurnia, F. Devi, Pamungkas, Joko
Abstract: Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood… od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.

TECHNOLOGY- ENHANCED WORD WALL MEDIA AND ITS IMPACT ON STUDENTS’ WRITING SKILLS : AN ICT- INTEGRATED APPROACH IN EFL CONTEXT

Hasibuan, Asriani, Nasution, Meisa Fitri, Sinaga, Yusni, Hsb, Elysa Rohayani, Adam, Dini Hariyati, Istighfaroh, Faridatul
Abstract: This study investigated the impact of technology-enhanced Word Wall media on students’ writing skills in an EFL context. The research aimed to determine whether the use of Word Wall as an ICT-integrated learning media could… could significantly improve students’ writing performance, especially in writing descriptive text. The study employed a pre-experimental design with one group pre-test and post-test. The sample consisted of 20 eleventh-grade students selected from SMA Negeri 8 Padangsidimpuan. The data were collected through writing composition tests and observation during the learning process. The results showed that the students’ writing performance improved after being taught through Word Wall media. The mean score of the pre-test was lower than the post-test mean score, indicating a positive effect of the treatment. The hypothesis test also showed that the use of Word Wall media had a significant impact on students’ writing skills. It can be concluded that technology-enhanced Word Wall media is effective in supporting students’ writing development and creating more interactive and engaging EFL learning.

OPTIMIZING THE ROLE OF THE “PANTAI MARANG” TOURISM COMMUNITY IN THE MANAGEMENT OF PANTAI MARANG ECOTOURISM

Nahda, Andi Raihana Amirah, Gusti, Gusti Haqiqiansyah, Darmasetiadi , Doni
Abstract: This study aims to formulate a strategy for optimizing the role of the “Pantai Marang” Tourism Awareness Group (Pokdarwis) in the management of ecotourism at Pantai Marang, Kaliorang District, Indonesia. The study employed… ployed a mixed-method approach combining qualitative and quantitative methods. The qualitative approach was used to identify internal and external factors through interviews and field observations. Meanwhile, the quantitative approach was applied in the IFAS and EFAS analyses using purposive sampling involving three respondents selected based on specific criteria. Data analysis was conducted using the SWOT (Strengths, Weaknesses, Opportunities, and Threats) method. The findings revealed that the IFAS score was 1.12 and the EFAS score was 0.50, indicating that the position of the “Pantai Marang” Pokdarwis falls within Quadrant I. This condition demonstrates that the “Pantai Marang” Pokdarwis possesses significant strengths and opportunities that support ecotourism development. Therefore, the appropriate strategy to be implemented is a growth strategy, as it offers substantial potential for supporting the development of Pantai Marang as a leading ecotourism destination.

FINANCIAL MANAGEMENT PRACTICES AND PROFITABILITY OF MICRO ENTERPRISES: A SIMPLE ACCOUNTING APPROACH

Muliansyah, Eko, Ghazy, Muhammad Hashfi Al, Hajaria, Ainul, Nida, Fitrotun, Saputra, Muhammad Rafli, Mush'ab, Mush'ab
Abstract: Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs… preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.