Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:Science education at the elementary school level plays a crucial role in fostering scientific thinking, curiosity, and problem-solving skills from an early age. Nevertheless, science instruction in elementary schools often…
en remains teacher-centered, verbalistic, and insufficient in promoting meaningful scientific literacy. In response to these challenges, neuroscience provides a theoretical and empirical foundation for designing learning media that align with how the brain processes, stores, and retrieves information. This study aims to systematically examine the integration of neuroscience principles into science learning media and their effects on elementary students' scientific literacy. A Systematic Literature Review (SLR) was conducted using the PICO framework (Population, Intervention, Comparison, Outcome). Relevant peer-reviewed studies published between 2019 and 2024 were retrieved from Scopus, Google Scholar, ERIC, and DOAJ databases. The review followed four stages: identification, selection, quality appraisal, and thematic synthesis. The results indicate that neuroscience-based interventions—such as Augmented Reality (AR), Brain-Based Learning (BBL), interactive multimedia, and multisensory instructional strategies—consistently improve students' motivation, attention, conceptual understanding, critical thinking, and scientific literacy compared to conventional instructional approaches. The novelty of this study lies in its systematic synthesis of neuroscience-based science learning media through a PICO-oriented framework, highlighting the interaction between cognitive, affective, and technological dimensions of learning. The findings provide important implications for science education, particularly in guiding the development of neuroscience-informed learning media and instructional designs to enhance scientific literacy in elementary schools.
Abstract:This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial…
financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management
Abstract:Freight forwarding agreements in Indonesia frequently contain exoneration clauses that exempt logistics providers from liability for loss or damage, raising serious concerns regarding consumer protection. While such clauses…
ses are designed to manage contractual risk, they often conflict with the principles enshrined in Law No. 8 of 1999 on Consumer Protection (UUPK), particularly those ensuring fairness, good faith, and legal accountability. This study investigates the legality and ethical implications of exoneration clauses within standard-form freight forwarding contracts used by companies such as JNE, TIKI, and SiCepat. Employing a doctrinal legal research methodology, the study integrates statutory, conceptual, and case-based approaches to analyze primary legislation, judicial decisions, and relevant legal doctrines. It critically evaluates the use of these clauses in light of consumer rights, contract theory, and the economic impact on service quality. Findings reveal that exoneration clauses not only contravene the UUPK but also create systemic contractual imbalances due to the lack of negotiation opportunities and transparency. The study proposes a normative legal framework for reform, including clause classification, interactive consent mechanisms, and regulatory enforcement to ensure contractual fairness. This research contributes to both legal scholarship and policy development by highlighting the urgent need for doctrinal clarity and regulatory oversight in Indonesia's logistics sector.
Abstract:Public service quality is one of the fundamental indicators in assessing the performance of government institutions, especially at the district level where direct interactions with citizens take place. This study aims to…
analyze the influence of employee motivation on the quality of administrative services at the Leihitu Sub-district Office, Central Maluku Regency. The research employs a quantitative approach with an explanatory design to identify causal relationships between variables. The population in this study consists of all employees involved in administrative services, and total sampling was used due to the manageable number of staff. Data were collected through a structured questionnaire using a Likert scale to measure motivation and service quality indicators. The data were analyzed using descriptive statistics and linear regression to determine the effect of motivation on service quality. The results show that employee motivation significantly and positively influences administrative service quality. Employees with higher intrinsic and extrinsic motivation tend to demonstrate better responsiveness, discipline, communication, and consistency in carrying out public service functions. The study concludes that strengthening motivation is essential to improve public service performance. Therefore, organizational leaders are encouraged to enhance work motivation through recognition, supportive leadership, fair reward systems, and professional development opportunities to ensure services meet community expectations.
Abstract:The flipped classroom model has increasingly been implemented as an alternative instructional approach in the digital era, including in Islamic Religious Education (IRE) at junior and senior high school levels. This article…
cle aims to systematically examine eight empirical publications from 2021 to 2025 that explore the application of this model within IRE contexts. The review focuses on instructional design, pedagogical outcomes, and implementation challenges. Findings from the analyzed studies suggest that applying the flipped classroom model in IRE can enhance students’ cognitive understanding, foster learning motivation, and develop critical and collaborative thinking skills. However, the effectiveness of this model depends heavily on the quality of digital learning design, the teacher’s readiness to facilitate active learning, and the ability to meaningfully integrate Islamic values into the learning process. In addition, this model faces several challenges, including limitations in technological infrastructure, lack of professional teacher training, and the need for curriculum adaptation. This study highlights the importance of systemic support and digital competency development among educators to ensure that flipped classroom implementation is not merely a technical strategy, but a means of strengthening the spiritual dimension and core values of Islamic education in the digital age.
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
Abstract:This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s…
ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.
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).
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…
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.