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.

In Kazakhstan, for more than 20 years, the state policy on the formation of a single information space, aimed at reducing budgetary resources for the formation and maintenance of information resources of government agencies, as well as the creation of a unified communication environment. The relevance of the article is due to the following factors: the acceleration of digital modernization processes in Kazakhstan under the influence of global informatization and the consideration of the prospects of improving the efficiency of the Kazakh government through the introduction of information technology is not always recognized by society as an institutional advantage. As special methodological tools, the study used experimental, empirical and heuristic methods to analyze factors and identify problems in budget financing in the field of digitalization and E-Government in Kazakhstan. The main source of data is the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. The main conclusions: there is a need for further economic and political modernization of Kazakh society through the widespread use of information technology, and in our view, the practical approach to the use of public financing to create a real e-government and the prospects for its development in Kazakhstan is interesting.

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 paper aims to explore the issue of human actions in Islamic thought, focusing on the various stances regarding determinism, free will, and the intermediate position between them. This topic is linked to an ontological question: What are the limits of human responsibility for their actions? Our view is that the different positions on human actions reflect the presence of pluralism within Islamic thought, specifically through the discipline of Islamic theology (kalām). The difference in positions about the human actions within the science of theology expresses the vitality of Islamic thought and its appreciation of the right to differ between theological schools such as the Mu’tazila, Shi’a, and Sunnis, especially in an era dominated by the rationalism of Mu’tazila thought influenced by the methodology of Greek philosophical thought. This difference was recognized, especially in the third and fourth centuries AH/ninth and tenth centuries AD. We consider this difference in discussing the subject of the human actions as evidence of the principle of pluralism in Islam, which allows us to speak of the existence of a significant degree of intellectual tolerance, a subject that has not been studied to date. The prevailing view in studies today on this subject is that the theological groups accuse each other of unbelief, which is a mistaken position, because the saying of unbelief did not appear until after the fourth century AH/tenth century AD when transmission, reliability, and conservatism prevailed in Islamic thought. In addressing this issue, we examine three major stances on human actions as represented by three theological schools: The Mu’tazila (who advocated free will in human actions), the Jabriya (who advocated determinism in human actions), and the Ash’ariyya (who upheld the theory of acquisition). Once this is accomplished, we will explore the philosophy of pluralism in Islam through the lens of kalām. The most important conclusion we reached is that the debate on human actions opened, by the mid-4th century AH/10th century CE, an intellectual horizon that laid the foundations for pluralism in Islamic theological discussions. However, this horizon was soon closed due to various factors, which we have discussed throughout the paper.

The purpose of this study is to explore the client service experience of medicaid case managers in Korea and prepare health protection measures. The research method was in-depth interviews, and data was collected twice in total from 04 September to 06 September, 2023. The study participants were five medicaid care managers belonging to cities, counties, and districts across the country. As a result of this study, participants experienced problem behaviors such as unreasonable demands, verbal abuse and assault, a threatening environment, a passive attitude toward expressing emotions, and a defensive attitude when performing work. In addition, the participants appeared to be unaware of the organization’s management policy, the absence of a healing program for health disorders, and the follow-up management system to resolve client problem behavior. In conclusion, the organization must establish a safety and health management policy, establish a grievance handling committee, conduct safety and health education, investigate job stress and prepare countermeasures, prepare follow-up measures to protect health, and prepare a job stress relief program.