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:This study analyzes the business model of a culinary microenterprise in Indonesia using the Business Model Canvas (BMC) framework proposed by Osterwalder and Pigneur (2010). A qualitative descriptive method was employed,…
utilizing in-depth interviews, observations, and documentation. The findings reveal that although the enterprise has not formally implemented a structured business model, all nine elements of the BMC are naturally reflected in its operational practices. The customer segments consist of students, workers, and the wider community seeking affordable and fast-serving meals. The value propositions emphasize affordability, consistent flavors, and friendly customer service. Key resources include human resources, equipment, raw materials, and financial capital, while key partnerships involve employees, suppliers, and customers. Revenue streams arise from food and beverage sales and delivery services, supported by direct sales channels and simple promotional strategies. This study aligns with the literature highlighting the importance of BMC in strengthening MSME competitiveness (Alifiyah & Budiman, 2021; Dwisanto & Ifghaniyafi, 2024). The findings contribute to MSME development research by demonstrating the relevance of the BMC as a strategic tool for enhancing sustainability in small-scale culinary businesses.
Abstract:This study explores the role of brand image, price, promotion, and distribution channels in shaping consumer purchasing decisions for domestically produced industrial LED lighting products. A quantitative research approach…
ch was employed using a survey method, with data analyzed through multiple linear regression. The findings indicate that the proposed model is statistically significant, demonstrating that all marketing mix elements jointly influence purchasing decisions. Each variable also shows a positive and significant individual effect, with distribution channels emerging as the most influential factor in driving consumer decisions. This suggests that ease of access, product availability, and effective distribution play a critical role in the adoption of industrial LED products. The novelty of this research lies in empirically integrating marketing mix factors within the context of domestically manufactured LED products, an area that has received limited scholarly attention. The study offers practical implications for manufacturers, emphasizing the importance of strengthening distribution strategies and aligning pricing and promotional efforts to enhance consumer purchasing decisions
Abstract:Philanthropy has increasingly evolved from a form of charitable assistance into a strategic actor within sustainable development processes. However, much of the existing practice and literature still treats philanthropy…
as an isolated or supplementary intervention, limiting its potential to generate systemic and long-term impact. This article aims to critically examine the role of philanthropic institutions within a broader ecosystem of sustainable development, emphasizing the importance of multi-stakeholder collaboration involving government, the private sector, academia, and local communities.
Using a qualitative literature review with a conceptual and analytical orientation, this study synthesizes scholarly works on philanthropy, collaborative governance, corporate social responsibility, Islamic philanthropy, and the Sustainable Development Goals (SDGs), with a particular focus on Indonesia and the Global South. The analysis demonstrates that philanthropic contributions become more effective and sustainable when embedded within an integrated development ecology, rather than operating through fragmented and project-based approaches.
The findings highlight philanthropy’s strategic roles as a catalyst for social innovation, a bridge between sectors, and a facilitator of long-term social investment. Islamic philanthropic instruments such as zakat and productive waqf further illustrate how value-based financial mechanisms can support inclusive development when professionally managed and aligned with national and global development agendas. This study contributes conceptually by reframing philanthropy as a system-level change agent within a sustainable development ecology, offering an integrative lens for understanding collaboration, governance, and impact. The article concludes that sustainable development is best achieved not through isolated institutional efforts, but through coordinated, trust-based ecosystems in which philanthropy plays a transformative and connective role.
Abstract:Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery…
astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.
Abstract:This research examines the implementation and effectiveness of using learning media in the form of link platforms for students at the Islamic Education College (STIT) Padang Lawas Gunung Tua as a form of Community Service…
e (PKM). This activity aims to improve digital literacy and pedagogical technology competence of students as prospective educators in the digital era. The implementation method involved 3rd and 5th semester students through two intensive training sessions that included concept presentations, technical demonstrations, and hands-on practice in creating link platform-based learning media such as Google Sites, Canva, and simple Learning Management Systems (LMS). Evaluation results show that this training successfully improved students' understanding of technology concepts and applications in learning. There was an increase in practical skills in managing digital content, creating interactive media, and integrating multimedia in one easily accessible platform. Students also demonstrated new awareness about the importance of digital literacy and ethics in using online content. Additionally, a commitment emerged to apply these skills in future teaching practices. It is concluded that this hands-on practice-based training is effective in strengthening students' pedagogical technology competencies while also contributing positively to developing the quality of prospective educators at STIT Padang Lawas Gunung Tua. Similar sustainable activities with intensive mentoring are recommended to strengthen impact and build a sustainable digital learning ecosystem.
Abstract:Background: Risk of Violent Behavior (RVB) is a common mental health nursing problem among patients with severe mental disorders and may endanger both patients and others. One non-pharmacological intervention to reduce RVB…
VB is Group Activity Therapy using classical music. Objective: This study aimed to analyze the effect of classical music group activity therapy on the risk of violent behavior in RVB patients. Methods: This study employed a pre-experimental design with a one group pretest–posttest approach. The subjects consisted of four RVB patients hospitalized in the Gatotkaca Ward of RSJD dr. Arif Zainuddin, Central Java Province. The intervention involved playing instrumental classical music with a slow tempo for approximately 10–20 minutes. The risk of violent behavior was measured before and after the intervention using the RUFA instrument through behavioral observation. Results: The results showed behavioral improvements in all patients, indicated by enhanced emotional control, reduced agitation, and increased social interaction. Three patients showed improvement in RUFA category, while one patient demonstrated an increased score within the same category. Conclusion: Classical music group activity therapy is effective in reducing the risk of violent behavior and can be recommended as a complementary intervention in mental health nursing care.
Abstract:Entrepreneurship education is a strategic instrument in addressing global social and economic challenges, particularly those related to the low level of independence of the younger generation. The still-dominant orientation…
ion of graduates as job seekers demonstrates the need for a paradigm shift in education toward developing an independent, creative, and adaptive generation. This study aims to analyze the urgency of entrepreneurship education in developing an independent generation through a library approach. The research method used is library research, examining scientific journal articles, academic books, and educational policy documents published in the last five years (2021–2025). Data analysis was conducted using content analysis techniques to identify the concepts, values, and role of entrepreneurship education in developing an independent generation. The study results indicate that entrepreneurship education contributes significantly to fostering independence, creativity, responsibility, risk-taking, and problemsolving skills. Therefore, there is a high urgency for entrepreneurship education to be systematically integrated into the education system to develop an independent and competitive generation.
Abstract:This study examines the main character’s search for identity in Tere Liye’s novel Sendiri (2024) through the lens of Carl Gustav Jung’s psychoanalytic theory. The research addresses the lack of in-depth psychological analysis…
al analysis regarding how the protagonist confronts inner conflict, loneliness, and past trauma in the process of identity formation. The study aims to describe the forms, strategies, and obstacles in the character’s identity quest, as well as to analyze the individuation process based on Jungian concepts such as persona, shadow, anima/animus, and the Self. A qualitative descriptive method was employed, utilizing close reading and thematic analysis of textual data from the novel. Findings reveal that the protagonist undergoes a complex, nonlinear psychological journey toward self-understanding, triggered by existential crisis and emotional isolation. Through deep introspection, symbolic interactions (particularly with natural elements like the moon), and confrontation with the shadow, the character gradually integrates fragmented aspects of the self. This study demonstrates that Jungian theory effectively uncovers the psychological depth of characters in contemporary Indonesian literature and affirms the relevance of literary fiction as a medium for reflecting on identity formation and emotional resilience in real life.