Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:This systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:Branding has emerged as a strategic asset for micro and small enterprises (MSEs) to enhance competitiveness in increasingly saturated markets. This study investigates the role of branding strategies in strengthening the…
competitive advantage of a micro-scale coffee shop in Indonesia, namely 360 Coffee. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving business owners, employees, and customers. The findings reveal that brand identity consistency, emotional engagement with consumers, product differentiation, and service experience significantly contribute to customer loyalty and market positioning. However, the study also identifies challenges related to limited strategic branding planning, constrained resources, and suboptimal digital branding utilization. These findings support previous studies emphasizing that effective branding enables MSEs to create perceived value beyond functional attributes (Kotler & Keller, 2016; Wijoyo et al., 2021). This research contributes to the literature on small business branding by providing empirical evidence from a local coffee enterprise and offers practical insights for MSE owners seeking sustainable competitive advantage.
Abstract:This study applied a Systematic Literature Review (SLR) to identify, appraise, and synthesize open-access empirical evidence on inclusive care models in elderly healthcare. The review followed PRISMA 2020 and searched PubMed,…
bMed, Scopus, Web of Science, DOAJ, and Google Scholar for studies published between 2015 and 2025. Eligible articles were original research (quantitative, qualitative, or mixed methods) focusing on service delivery or care models for older adults and explicitly addressing inclusivity, integration, person-centeredness, or collaborative care, with full-text availability in English or Indonesian. From 1,280 records, 1,010 unique articles were screened, 80 full texts were assessed, and 10 studies were included in the final synthesis. Across studies, inclusive elderly care was most consistently implemented through integrated, person-centred, team-based delivery combining comprehensive assessment, individualized care planning, coordinated follow-up, and cross-sector collaboration. Stronger benefits were typically observed among frail older adults when care intensity was aligned with comlplex needs by risk stratification and case management. Mental health integration emerged as a critical component for community-dwelling older adults, supporting the integration of psychological care into routine elderly healthcare pathways rather than parallel programs. Evidence from institutional settings indicated that partnership-based models involving nurses, caregivers, and older adults can improve functional outcomes. Overall, the findings support scaling integrated community and institutional partnership approaches, while future research should strengthen reporting on implementation fidelity, equity impacts, and cost-effectiveness to guide sustainable adoption of inclusive, gerontic-friendly care models.
Abstract:People Living with HIV/AIDS (PLWHA) face multiple psychosocial challenges, including stigma, discrimination, and mental health problems that may reduce quality of life and treatment adherence. Resilience and psychosocial…
support are recognized as important protective factors that help PLWHA adapt positively to these challenges; however, existing evidence remains fragmented and has not been comprehensively synthesized. This study aimed to examine the role of psychosocial support in strengthening resilience and its implications for mental health among PLWHA through a systematic review approach. A comprehensive literature search was conducted across national and international scientific databases, including quantitative, qualitative, and review studies that addressed resilience, psychosocial support, and mental health among PLWHA, with a particular focus on Asian settings. Articles were selected based on predefined inclusion and exclusion criteria. The findings indicate that psychosocial support—such as support from family, peers, and healthcare providers—plays a significant role in enhancing resilience among PLWHA. Higher levels of resilience are consistently associated with lower levels of depression and anxiety, as well as improved psychological well-being and quality of life. In conclusion, psychosocial support is essential in strengthening resilience and promoting mental health among PLWHA, highlighting the importance of integrating psychosocial interventions into HIV/AIDS care services to support long-term well-being and adaptive coping.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:Understanding Islamic family law is an important aspect in Islamic law education, especially for students of the Islamic Family Law Study Program. However, in practice, various problems are still found that originate from…
m the dominance of the textual approach, the gap between classical fiqh and social reality, and the complex relationship between Islamic law and state law. This research aims to analyze the problems of understanding Islamic family law in S1 students of Islamic Family Law in Mandailing Natal by highlighting the tension between normative texts, social practices, and modern legal dynamics. This research uses a qualitative approach with a field study method (field study), through observation and analysis of empirical data associated with normative and sociological studies. The research results show that students' understanding of Islamic family law still tends to be normative-textual and not completely contextual. The maqaṣid al-syari'ah approach is offered as a methodological solution to bridge the gap, because it is able to integrate the purpose of Islamic law with the demands of social justice and protection for vulnerable groups. This research emphasizes the importance of updating the Islamic family law education approach to be more responsive to social development and modern law.
Abstract:Breast cancer remained the most frequently diagnosed cancer among women and continued to contribute substantially to morbidity and mortality, particularly in developing countries. In Indonesia, most breast cancer cases were…
ere detected at an advanced stage, indicating inadequate knowledge and low awareness of early detection. This study aimed to identify factors influencing women’s knowledge of breast cancer through a systematic literature review.
A literature review was conducted using the Preferred Reporting Items for Systematic Reviews. Ten national and international research articles published between 2021 and 2025 were analyzed using a qualitative descriptive approach supported by simple descriptive statistics through vote counting. The results showed that women’s knowledge of breast cancer was influenced by internal and external factors. Internal factors included education level, age, attitudes and awareness, and psychological factors. External factors comprised access to information and educational media, the role of health professionals, educational interventions, socioeconomic status, cultural norms, and family support. Education level and access to information were identified as the most dominant factors based on their frequency across the reviewed studies.
It was concluded that women’s knowledge of breast cancer was shaped by the interaction between individual characteristics and social environments. Comprehensive and sustainable health education strategies were therefore required to improve breast cancer awareness and support early detection practices.
Abstract:The objective of this study was to examine how deepfake-based humor becomes socially acceptable despite its potential to function as digital harassment. This study focused on psychological mechanisms that explain audience…
e tolerance and normalization of harmful, identity-based humorous content in online environments. This study used a scoping review design to map and synthesize existing research across psychology, media studies, and cyberpsychology. The sources were identified through searches in major academic databases and were selected based on their relevance to deepfake technology, digital humor, online harassment, and psychological processes such as moral disengagement, online disinhibition, empathy reduction, and social norm reinforcement. The results indicate that acceptance of deepfake-based humor is commonly supported by four interrelated mechanisms, namely normalization through participatory digital culture, psychological distancing that weakens empathy, moral ambiguity created by humorous framing, and reduced accountability through diffusion of responsibility in online spaces. In addition, the literature conceptualizes deepfake humor as a hybrid phenomenon situated between remix-based entertainment and identity-targeting harm, shaped by platform visibility and engagement dynamics. This review highlights that deepfake-based humor may be tolerated not because it is harmless, but because it is routinely framed as “just a joke,” making its harm easier to minimize and socially overlook. Therefore, this study emphasizes the need for more direct empirical research and stronger interventions to prevent deepfake-based humor from becoming a normalized form of digital harassment in increasingly synthetic digital environments.
Abstract:This study investigates translation techniques used in rendering judgment evaluation from Indonesian into English at Topeng Gegesik book. The research focuses on the characterization of Topeng Panji Cirebon. The study applies…
plies (Molina & Albir, 2012) translation techniques framework to identify how judgment meanings are transferred into English. Using a qualitative descriptive method, the data consist of clauses containing judgment expressions in Indonesian and its translation in English. The findings reveal that translation techniques such as modulation, amplification, established equivalence and literal translation are predominantly employed to preserve positive judgment values especially normality and propriety. The study demonstrates that translation technique choices significantly influence the maintenance of cultural values, moral evaluation, and character identity. This research contributes to translation studies by integrating appraisal theory with translation techniques in the context of traditional cultural texts.