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This study aims to investigate the difference in audit quality between the Public Accounting Firms (PAF) in Indonesia and the Audit Board of the Republic of Indonesia (BPK). We conducted a test using two sample groups of local governments from 2016 until 2018. The first group consists of local governments...

The area of Muara Angke waters, Cituis waters in Tangerang, and Indramayu waters found various activities, such as industry, fish auction sites, and ship ports which are sources of heavy metal contamination. Pollution of heavy metals at sea due to industrial waste can disrupt marine life that lives in...

In most contemporary media coverage and public impression, the legislation in the United States and certain European countries are perceived to place a high emphasis on human rights and individual liberty. Additionally, the western-style legal systems are universally recognized as the modern form of...

In the shipbuilding industry, subcontractors play a crucial role in the construction process because most types of work cannot be completed solely by the main contractor. Various specialized tasks require subcontractors with expertise in specific components while the new shipbuilding process is underway....

As the country with the second largest Muslim population in the world, Indonesia has a very promising zakat potential in Indonesia, reaching IDR 327.6 trillion as predicted in the IPPZ study, but its realization is still far below that figure. Accessibility and credibility remain the main issues that...

This study investigates the drivers of supply chain innovation capability within Indonesia’s tourism industry, emphasizing strategic partnerships, process innovation, and responsiveness. Previous research highlights the importance of innovation in improving supply chain efficiency, yet there is a gap...

Thermal comfort in the world has created interest for renewable energy researchers due to the increase in the world population and in trying to make the environment friendly to every community. This study determines the thermal comfort of the Mubi metropolis in Adamawa state, Nigeria. The data used in...

Smart City has been viewed as a popular trend to describe urban development goals in modern society. It has multiple attributes such as the urban construction of artificial intelligence (AI), ecological environment protection, individual sustainable development and green economic growth. A full understanding...

Based on the time series data of the green development policy of the Qaidam Basin in my country’s resource-based region from 2011 to 2019, this paper uses the data envelopment analysis method to construct a super-efficient SBM-DDF model to measure and analyze the efficiency of the green development policy...

The guarantee of the right to health is regulated in the Indonesian constitution. COVID-19 has a disproportionate economic impact on female workers. Policies in the form of limiting physical and social distance have a distinctive impact on women, especially in relation to the position of women workers...

This study was designed to determine marketing channels, marketing margin, farmer share, and marketing efficiency levels of cattle marketing at the Pagak market, Malang district. The sample population is as many as 20 traders. This study uses a survey method. The results showed that there are 3 distribution...

This paper presented the stress analysis of road bike frame to investigate the strength and safety factor of road bike frame. Bicycle manufacturers must ensure the performance and comfort of the product to comply with applicable standards. Various factors should be considered to obtain a proper design...

Necessary and sufficient conditions for the linearization of one-dimensional nonau- tonomous jump-diffusion stochastic differential equations are given. Stochastic inte- grating factor is introduced to solve the linear jump-diffusion stochastic differential equations. Closed form solutions to certain...

Weibo has been the most commonly used platform for Chinese people to speak out in the feminist movement in recent years. Therefore, our group plans to conduct a more in-depth analysis and research on the images of feminist activities on Weibo to reflect the influence of media. This paper mainly discusses...

The problem of school bullying is serious in China. In China, the number of cases of school bullying was over 1000 in 2015. This paper reviews relevant research on the reasons for school bullying from different aspects, namely family, school, and social environment. Scholars have already found out the...

Youth language is a language gap between the elders and the youths. The purpose of this research is to describe youth language or slang, which in Japanese is called wakamono kotoba. The data was collected from YouTube content because YouTube has a large number of viewers. Both Japanese and Indonesian...

This paper examines the relationship between social connections and the extent of depression. The review has referenced the previous research among multiple countries between the groups of teenagers, elders, and other ages groups. In this work, it has shown that there would be a negative relationship...

Whether Socrates as a model of philosophers is pious is an issue about whether philosophy itself is pious. For this reason, a study on the essence of Socrates’ piety should be introductory in the study of political philosophy. The so-called “introductory” also means the author, through the process of...

This paper aims to give an extensive bibliographic literature review based on concepts and terms about digital leadership to boost innovation in the organization. All the supporting publications were searched in Google Scholars, Scopus, and Harzing’s Publish or Perish software. Resulting in 96 papers...

East Nusa Tenggara Province is one of the provinces in Indonesia that has a lot of potential in the tourism sector, so that East Nusa Tenggara Province is one of the leading tourism destinations. Each district in East Nusa Tenggara Province has its own uniqueness, both natural and cultural tourism that...

This study aims to identify the commitment of Higher Education toward sustainability. The content analysis method is used through data and information regarding programs and activities undertaken by the University of Surabaya (Ubaya) to address social and environmental issues in three years (2020–2022)....

With the rapid development of artificial intelligence technology, innovation and practical abilities have become important indicators for measuring the core competitiveness of postgraduates. Currently, in the postgraduate training of local engineering universities, there are common problems: insufficient...

Livelihood capital is the basis for poverty alleviation households to earn a living, and the improvement and optimization of livelihood capital is the key to governance of relative poverty. In order to accurately evaluate the livelihood capital of poverty alleviation households, this paper uses the entropy...

Dunhuang Murals are historical treasures of China. Among all figures of Dunhuang Murals, Flying Apsaras which shows the dancing, gentle and stretching images of flying freely in the sky is the most representative. The images of Flying Apsaras in Dunhuang Murals are very rich and are often extracted by...

Small and medium-sized enterprises (SMEs) are an important part of the modern national economy with a broad socio-economic base. With the development of today's economy, small and medium-sized enterprises are also facing more intense competition. This paper collects literature and data for the talent...

In recent years, the State-owned Assets Supervision and Administration Commission and the Ministry of Education have successively issued a series of policy documents on strengthening school-enterprise cooperation and training outstanding engineers, and repeatedly stressed the need to speed up the training...

The Central Yunnan Water Diversion Project is an important national livelihood project. In order to ensure the stability and safety of the project diversion, this paper adopts the river engineering model experiment to study the water flow conditions and sedimentation characteristics of the diversion...

With the rapid development of global economic integration and information technology, the traditional retail industry is facing tremendous transformations and challenges. This article analyzes the current status of the traditional retail industry and the problems it encounters, including high operational...

Cloud-edge co-computing has been widely used for real-time processing of image detection scenarios in IoT. The functional limitations of edge devices and how to effectively determine whether an edge device initiates cloud mode is a new challenge. By proposing a joint inference algorithm. The goal of...

Commercial banks are crucial in serving the real economy, with bank capital as the foundation. However, strict regulations and the need to bring off- balance-sheet activities back on-balance-sheet pose challenges. This makes it hard for banks to achieve “regulatory stability” and “steady growth” simultaneously,...

The project looks through the special historical period during World War II to discover how the talented composer Viktor Ullmann could continue his working on lieder of the poignantly contrasting style and the highly artistic standard under inhuman conditions. It comprises of the background of Theresienstadt...

As one of the most rapidly evolving industries, Electric Vehicles (EV) have drawn significant attention due to their tremendous growth and development potential. In this paper, we used a multifactor model to develop a quantitative stock selection strategy based on fundamental factors of EV companies...

This study explores restorative justice as outlined in Indonesian legislation, focusing on its recognition of case resolution through investigation termination orders and decrees. It analyzes six key variables — Policies and Laws, Practical Implementation, Recommendations, and Learnings — through comparative...

The main purpose of teaching translation is to help translation trainees develop their translation competence to meet the requirement of translation tasks. Traditional translation teaching practice has focused on the sub-competences such as language competence, textural competence and cultural competence,...

The importance of consumer behavior research in big data analytics is becoming increasingly prominent. By analyzing big data on consumer preferences, changing demands, behavioral patterns, and trends, businesses can make more accurate decisions, optimize product design and marketing strategies, and enhance...

The Institute for Financial Transaction Monitoring and Evaluation, which represents the State of Indonesia, has actively participated in several collaborative initiatives with a wide range of international organizations. These partnerships aim to foster cooperation and facilitate the exchange of information....

Given the importance of the agricultural sector for Central and Eastern European countries (CEEC) and their close trade relations with the European Union (EU), this study aims to examine the impact of EU membership on agricultural exports from CEEC to China. We use a gravity model and a panel dataset...

The purpose of this study is to see the factors that influence prospective students to choose the private university in Indonesia. This research is a descriptive university study with a cross-sectional survey using a questionnaire that has open-ended questions. The literature study found a series of...

In view of the modern logistics transportation in the number of materials, miscellaneous types of the situation, the integrated material packing optimization platform of “front-end scanning data--algorithm optimization scheme--terminal output results” is proposed, which the spatial planning algorithm...

The Purpose This Research is to describe strategies to create character education in madrasas. As a party organizing education, both the government and the private sector. Therefore, collaboration between the school and family is a must. In other side, schools must also be able to create the character...

With the development and utilization of space, the probability of space safety emergencies is increasing, and the study of the prevention of space security emergencies is needed to safeguard space security and prevent the occurrence of various space security emergencies. This paper introduces the analysis...

This study aims to develop a numeracy literacy module in the independent curriculum that is valid and practical, and can be used in teaching mathematics for grade VI elementary school. This development research uses the ADDIE method (Analysis, Design, Development, Implementation, Evaluation). The tryout...

Corporate profit margins serve as a crucial indicator for measuring a company's profitability and a key reference for strategic decision-making. Clarifying the impact of profit margins on a company’s ESG (Environmental, Social, and Governance) development helps enhance the efficiency of profit utilization...

Patient centered is designed for self-regulation in a case, one of them is Diabetes mellitus. It makes lifestyle changes to increase adaptability and behavior among patients. It may reduce patient visits and become one of the activity programs in the nursing care delivery system. However, it is not appropriate...

Early carbonation curing of cement-based materials is an effective method for sequestering carbon dioxide and enhancing the properties of hydration products. Understanding the microstructural changes during the early carbonation-hydration process of cement provides valuable insights into its mechanical...

This essay analyses representative SDG 13 and SDG 15 from political, economic and cultural perspectives using Australia, China, the United Kingdom (UK), Tuvalu, Japan and Brazil to identify structural challenges posed by different national political systems, economic frameworks and cultural values. Despite...

The Environmental degradation and climate change are currently major challenges in the pursuit of sustainable economic growth. The green economy can serve as a key solution to address these challenges. This study aims to assess the progress of green economy implementation through the clustering of provinces...

The study you’ve described focuses on the use of reclaimed asphalt pavement (RAP) as a substitute material in asphalt mixtures with varying percentages of RAP content (25%, 50%, and 75%). The main objectives of the study are to assess the degradation of aggregate components (coarse, fine, and filler...

Additive manufacturing (AM) produces intricate products with minimal material wastage while offering environmental benefits such as use of smart materials and reduced raw material usage. Focus on sustainability in AM is growing, encouraging companies to develop strategies to minimize waste and enhance...

The attempt to improve the quality of human life can be instilled in the educational environment to realize environmental sustainability. This study aims to analyze the industrial internship program in developing Green Innovation skills of vocational students. The research method uses a qualitative descriptive...