Purpose: This study aims to examine the simultaneous effect of audit tenure, audit committee, audit fee, and audit delay on audit quality in manufacturing companies within the basic materials sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Methodology/approach: The research uses a quantitative approach with secondary data obtained from annual reports of basic materials sector companies listed on the IDX for the years 2020–2023. Sampling was conducted using purposive sampling, and analysis was performed using logistic regression through IBM SPSS 26 software. Results/findings: The results indicate that audit tenure, audit committee, audit fee, and audit delay simultaneously affect audit quality. The Nagelkerke R Square value of 0.590 shows that these variables explain 59% of the variation in audit quality. The model also has an overall prediction accuracy of 88%. Conclusions: The research concludes that audit tenure, audit committee, audit fee, and audit delay simultaneously have a significant effect on audit quality in basic materials manufacturing companies listed on the IDX for the 2020–2023 period. Limitations: This study is limited to companies in the basic materials sector listed on the IDX during 2020–2023, which may restrict the generalizability of the findings to other sectors. Contribution: The findings provide insights for companies, auditors, and regulators on the importance of monitoring mechanisms such as audit tenure, audit committee, audit fees, and audit delay in ensuring audit quality, particularly in the basic materials sector.

Purpose: This study aims to explore the causes of medication errors, prevention strategies, and the role of hospital management in reducing such errors, based on the perceptions of nurses. Methodology/approach: This qualitative research used a thematic analysis approach and was conducted at a private hospital in Surabaya. Data were collected through in-depth interviews with 10 informants—7 shift-leading nurses and 3 head nurses—who met the inclusion criteria. MAXQDA Pro 2024 was used for data coding and analysis. The analysis process included transcription, initial coding, theme development, and interpretation based on Lincoln and Guba’s trustworthiness criteria. Results/findings:The main causes of medication error were identified as lack of double-checking, crowded work environments, poor documentation, communication issues, and limited experience. Prevention strategies included implementation of double-check procedures, communication improvement, regular training, and integration of technology. Management roles such as supervision, SOP revision, and Root Cause Analysis (RCA) were essential in supporting safe medication practices. Conclusions: Management's role is considered crucial in establishing a system that supports patient safety through policies such as supervision, training, SOP revisions, and conducting Root Cause Analysis (RCA) for any unforeseen incidents, thereby ensuring that the implemented nursing management strategies become more effective and efficient. Limitations: This study is limited to one hospital with a small number of participants and does not include perspectives from other healthcare professionals like pharmacists or physicians. Contribution: The study contributes to patient safety literature and provides actionable insights for hospital administrators, nurse managers, and healthcare policymakers to improve medication safety.

Purpose: This study aims to analyze the management of coffee bean inventory at Lujo Kopi through the application of the Economic Order Quantity (EOQ) method, with the primary objective of optimizing inventory costs and improving efficiency in small-scale business operations. Methodology: A descriptive quantitative approach was employed by collecting one year of historical data covering raw material demand, ordering costs, and holding costs. The EOQ formula was then applied to calculate the optimal order quantity, order frequency, safety stock, reorder point, and total inventory cost. Results: The analysis indicated that the EOQ method provides a more efficient outcome compared to the conventional system previously applied. The optimal order quantity was found to be 86 kg with an order frequency of seven times per year. Total inventory costs decreased significantly from Rp. 7,320,000 to Rp. 3,740,232, highlighting substantial efficiency improvements. Conclusion: The findings confirm that the EOQ method offers a systematic and effective approach to managing raw material inventory, ensuring cost efficiency and more reliable supply management for UMKM. Limitations: The scope of this study is limited to one type of raw material and one case of UMKM, thereby reducing the generalizability of the results to other industries or business types. Contribution: This research provides valuable practical insights for UMKM, demonstrating the importance of data-driven decision-making in inventory management and encouraging wider adoption of EOQ-based approaches to achieve sustainable efficiency.