This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

This article aims to analyze the role of the Medan City Religious Harmony Forum (FKUB) in shaping harmony in digital literacy-based virtual communities. FKUB has a central role as an institution that ensures that the aspirations and interests of religious communities can be accommodated effectively. In addition to making real improvements, FKUB also initiated its moderating role through the digital realm. This research adopts a qualitative method using a phenomenological approach. Primary data was obtained through interactions with key informants, while secondary data sources involved articles, books, reportage related to the context of the research theme. Data collection was conducted through interview, observation, and documentation techniques. Data analysis used the Miles and Huberman analysis model with the steps of data coding, data presentation, and conclusion drawing. The results showed that FKUB initiated digital literacy-based religious moderation through two development communication models. The first model is a linear model where FKUB acts as a community educator. The second model is a participatory model that is usually uploaded on Instagram, FaceBook and Youtube social media. This model allows the community to comment and have two-way communication with the FKUB. Both models are oriented towards creating collective intelligence as an indicator of building virtual harmony. Through digital literacy-based development communication, FKUB can be a mediator in meeting the Sustainable Development Goals (SDG’s), namely: Peace, justice and strong institutions, as well as promoting equality and reducing inequality.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.

Adequate sanitation is crucial for human health and well-being, yet billions worldwide lack access to basic facilities. This comprehensive review examines the emerging field of intelligent sanitation systems, which leverage Internet of Things (IoT) and advanced Artificial Intelligence (AI) technologies to address global sanitation challenges. The existing intelligent sanitation systems and applications is still in their early stages, marked by inconsistencies and gaps. The paper consolidates fragmented research from both academic and industrial perspectives based on PRISMA protocol, exploring the historical development, current state, and future potential of intelligent sanitation solutions. The assessment of existing intelligent sanitation systems focuses on system detection, health monitoring, and AI enhancement. The paper examines how IoT-enabled data collection and AI-driven analytics can optimize sanitation facility performance, predict system failures, detect health risks, and inform decision-making for sanitation improvements. By synthesizing existing research, identifying knowledge gaps, and discussing opportunities and challenges, this review provides valuable insights for practitioners, academics, engineers, policymakers, and other stakeholders. It offers a foundation for understanding how advanced IoT and AI techniques can enhance the efficiency, sustainability, and safety of the sanitation industry.

The technology known as Internet of Things, or IoT, has started to permeate many facets of our lives and offers a plethora of options and empowerment, expanding the potentials of integrating it in education. Considering how new IoT is and how it may affect education, it is now essential to investigate its potential in order to choose where to begin using it in the classroom. Examining the possible applications of IoT in education may be strongly aided by the knowledge and perspectives of professionals and experts. As a result, the present research concentrated on looking at and evaluating the viewpoints that relevant experts shared on platform (X) via a variety of tweets. The present study takes a qualitative approach, analyzing a collection of expert tweets on IoT in education on platform X using qualitative content analysis. The primary themes of the study findings, the software-based and material-based enablers of IoT in education, indicate the key potentials of IoT in education. These consist of data, sensors, interactive devices, e-learning tools, network accessibility and communications, integrating developing technologies, and system administration. The enormous individual enablers of IoT in education also include sustainability, professional growth, planning, preparing the next generation, and upholding the safety of the learning environment. The study suggested that in order to handle the IoT, classrooms and the educational environment needed to be restructured. Additionally, human resources needed to be developed in order to keep up with the educational environment’s progress.

This study addresses the present limited understanding of the complex relationship between ethical leadership, job stress, and employee job performance in the hotel business. This study shows that job stress moderates the association between ethical leadership and employee job performance, underlining the necessity for more research in the industry. The present study fills a crucial research void in our understanding of the complex interaction between these factors. The study utilizes a sample of 292 employees in the accommodation and hotel industry. Prior to commencing data collection, the questionnaire underwent thorough validation and reliability testing to ensure that the instrument met all specified criteria and demonstrated robustness. Using hierarchical regression analysis, the study reveals substantial findings. It has been discovered that ethical leadership has a direct and positive effect on employee job performance. Notably, job stress emerges as a significant moderating variable that affects the relationship between ethical leadership and employee job performance. This highlights the crucial role that job stress plays in determining outcomes. The research indicates that reducing workplace stress and fostering ethical leadership can result in improved employee job performance. In addition, the study highlights the importance of social learning theory in enhancing employee job performance, with job stress and ethical leadership serving as significant moderating factors.