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COMMUNICATION STRATEGY OF THE NEI-DT FOUNDATION IN BUILDING COMMUNITY TRUST THROUGH A COMMUNITY-BASED HEALTHCARE SERVICE PROGRAM

Aziza, Saviera Zahra, Kartikawati, Dwi
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

FROM DISCIPLINE TO DEVELOPMENT: ADAPTING CORE MARCHING BAND STRUCTURES FOR DEVELOPMENTALLY APPROPRIATE PRACTICE IN INDONESIAN EARLY CHILDHOOD EDUCATION

Kurniawan, Iwan, Pamungkas, Joko
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.

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.

INTEGRATION OF INTERNAL AUDIT, ELECTRONIC AUDIT, AND AUDIT GOVERNANCE IN IMPROVING THE EFFECTIVENESS OF INTERNAL CONTROL AND REDUCING THE RISK OF FRAUD

Ponelo, Marsanda, Nandiva, Mutiara, Podungge, Jasmine Nadia, Baode, Maimun, Noholo, Sahmin
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.

IBN MISKAWAIH'S ETHICAL ANALYSIS OF HIFZ NASL IN OVERCOMING DEEPFAKE PORNOGRAPHY IN THE AI ERA

Utami, Nadia, Purnamasari, Elvira
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.

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.

IMPROVING DESCRIPTIVE WRITING SKILLS USING THE DRILL METHOD AMONG STUDENTS CLASS VII-2 AT PANGERAN ANTASARI JUNIOR HIGH SCHOOL IN MEDAN

Tanjung, Dessi, A'yunin, Qurrata, Safhida, Maya
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.

AN ANALYSIS OF PASSENGER PERCEPTIONS REGARDING AISLE AVOIDANCE BEHAVIORS ON PELITA AIR FLIGHTS CONCERNING SAFETY, SECURITY, AND COMFORT

Zaini, Abdul Kudus, Hidayati, Julianti Puspa, Muttaqin, M. Zaenal
Abstract: Passenger movement within aircraft aisles is an essential activity during the flight process, particularly inside narrow-body aircraft where mobility remains restricted. Interactions between passengers frequently trigger… avoidance behaviors that potentially influence perceptions of safety, security, and comfort during travel. Therefore, this study aims to analyze passenger perceptions of aisle avoidance on Pelita Air flights based on these three specific dimensions. Methodologically, the research utilizes a quantitative descriptive approach involving a five-point Likert scale questionnaire. Data were gathered from 350 respondents who previously utilized Pelita Air flight services. Furthermore, the analysis was conducted by calculating mean values to determine the categorization of respondent perceptions. Findings indicate that all variables fall within the “good” category. Specifically, the mean value for safety reached 4.098, security 4.099, and comfort 4.077. Effectively, these findings demonstrate that the avoidance process in the cabin aisle is perceived as safe, orderly, and sufficiently comfortable despite the limited space for movement. Importantly, this study contributes to the understanding of passenger behavior in confined cabin spaces and becomes valuable input for airlines to enhance the quality of cabin services.

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.

DETERMINANTS OF DIVIDEND POLICY AND ITS IMPLICATIONS FOR STOCK RETURNS: AN EMPIRICAL STUDY OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2019-2024

Munadjat, Baliyah, Gursida, Hari, Indrayono, Yohanes
Abstract: This study aims to analyze the determinants of dividend policy and their implications for stock returns among companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. Specifically, the study examines… examines the effects of Return on Assets (ROA), Current Ratio (CR), Debt-to-Equity Ratio (DER), Sales Growth (SG), and Firm Size (SIZE) on Dividend Payout Ratio (DPR), as well as the impact of DPR on stock returns. The research employs a quantitative approach using secondary data obtained from the annual financial reports of dividend-paying companies listed on the IDX. The sample consists of 822 firm-year observations selected through purposive sampling. Data analysis was conducted using path analysis with multiple regression models, supported by classical assumption tests including normality, heteroscedasticity, multicollinearity, and autocorrelation tests. The results indicate that during the overall period of 2019–2024, ROA, DER, and SG significantly and negatively affect DPR, while CR and SIZE do not have significant effects. Furthermore, CR negatively affects stock returns, whereas SG and DPR have positive and significant effects on stock returns. The findings also reveal that the relationships among financial performance, dividend policy, and stock returns vary across pre-crisis, crisis, and post-crisis periods. Overall, dividend policy plays an important mediating role in influencing stock returns, particularly during and after periods of financial uncertainty. These findings provide valuable insights for investors, corporate managers, and policymakers in formulating dividend and investment decisions under different economic conditions.