The Role of Auditor Independence, Ethical Behavior and Professional Skepticism on Audit Quality: Evidence from The Gambia

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There are continuing questions about audit quality outcomes in Africa, especially in The Gambia, where the audit environment is relatively small and may be affected by governance and oversight challenges, regulatory capacity constraints, perceived institutional pressures, and limited resources. The current study aims to test and analyze the significant influence of auditor independence, ethical behavior, and professional skepticism on audit quality in The Gambia. The study uses a sample of 35 external auditors serving in the public sector because this accounts for the largest number in The Gambia’s audit system. The study adopted a random sampling method, and the data were analyzed using multiple linear regressions in SPSS 31.0 to test the hypotheses. The regression results show that auditor independence (β = 0.349, p = 0.002), ethical behavior (β = 0.286, p = 0.005), and professional skepticism (β = 0.270, p = 0.004) all have a positive and significant influence on audit quality in The Gambia. The study’s results provide country-specific evidence from a small and underexplored African audit environment and offer practical implications for regulators, professional bodies, and future researchers.

The History of Vietnamese Feminism: Huỳnh Thị Bảo Hòa, an Early Twentieth-Century Feminist

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This article examines the contributions of Huỳnh Thị Bảo Hòa to the history of Vietnamese feminism. She was among the earliest female intellectuals to advocate for and defend the roles and positions of women within the family and society. To conduct this study, we closely analyzed her articles published in Đông Pháp thời báo between 1926 and 1927, particularly those concerning women and family life, domesticity, women’s education, and professional careers. Her contributions to the Vietnamese feminist movement in the early twentieth century are undeniable. This study aims to open further avenues for research on Vietnamese feminism in the early twentieth century.

The Use of Digital Storytelling to Improve Speaking Skills for Students at Ba Ria – Vung Tau College of Technology

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The article aims to investigate how digital storytelling can motivate students to learn English speaking with greater interest and active participation. It also explores the influence of digitised learning environments on traditional teaching practices, highlighting changes in the way of language teaching and learning. Quantitative data was collected through self-assessment surveys and structured questionnaires, and qualitative data was collected through semi-structured interviews. The selected students of 60 were then evenly assigned into two groups of the control group (n = 30) and the experimental group (n = 30). The findings from quantitative data indicate that students exposed to digital storytelling achieved significantly better speaking skills than those taught with traditional methods. Students also had greater motivation when learning speaking skills with digital storytelling. Besides, digital storytelling made teachers change their traditional teaching method. In addition, the findings from qualitative data revealed that both teachers and students have positive attitude with the use of digital storytelling. These results suggest that digital storytelling can play a vital role in enhancing speaking proficiency by integrating technology into English language teaching and learning.

Nyepi Day and Tri Hita Karana: Local Wisdom as a Culturally Embedded Framework for Global Environmental Awareness

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This study examines Nyepi Day in Bali as an expression of local wisdom rooted in the philosophy of Tri Hita Karana and explores its relevance as a framework for global environmental awareness. In the context of escalating environmental challenges, mainstream sustainability approaches often prioritize policy and technological solutions while overlooking the role of cultural and ethical practices. Employing a qualitative case study design, this research draws on participant observation, in-depth interviews, and document analysis with 30 respondents to investigate the interrelated dimensions of ritual practice, cultural expression, and ecological impact. The findings indicate that Nyepi represents a form of collective ecological restraint, marked by a complete cessation of human activities for 24 hours that leads to reduced energy consumption, lower emissions, and minimal environmental disturbance. This practice reflects the integration of parahyangan (human–divine), pawongan (human–human), and palemahan (human–nature) relationships within Tri Hita Karana, demonstrating a holistic model of sustainability grounded in cultural values. Furthermore, the Ogoh-ogoh festival preceding Nyepi reinforces social cohesion and cultural continuity while symbolically preparing the community for environmental and spiritual purification. This study argues that Nyepi offers an alternative model of sustainability that goes beyond awareness-based initiatives such as Earth Day by emphasizing collective behavioral transformation. The research contributes to sustainability scholarship by highlighting the potential of local wisdom as a practical and culturally embedded framework for advancing global environmental consciousness.

Understanding the Link Between Emotional Intelligence and Substance Use Disorder

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Emotional Intelligence (EI) is an important psychological construct that influences emotional regulation, interpersonal relationships, stress management, and decision-making. Substance Use Disorder (SUD), on the other hand, is a chronic psychological and behavioural condition characterized by compulsive substance use despite harmful consequences. In recent years, researchers have increasingly focused on understanding the relationship between Emotional Intelligence and Substance Use Disorder. Individuals with low emotional intelligence often struggle to identify, understand, and regulate emotions effectively, making them more vulnerable to substance use as a maladaptive coping strategy.

This theoretical article explores the relationship between Emotional Intelligence and Substance Use Disorder from psychological, social, emotional, and neurobiological perspectives. The article discusses major theories such as Self-Medication Theory, Emotional Regulation Theory, Stress and Coping Theory, and Social Learning Theory to explain how emotional deficits contribute to addiction. It also highlights the role of family environment, trauma, peer pressure, mental health conditions, and social factors in shaping emotional functioning and substance use behaviours.

The article further explains how higher Emotional Intelligence acts as a protective factor by improving emotional awareness, resilience, impulse control, empathy, and coping skills. Emotional Intelligence-based interventions such as Cognitive Behavioural Therapy, mindfulness training, emotional skills training, and family therapy can significantly improve addiction prevention and recovery outcomes.

The study concludes that Emotional Intelligence plays a significant role in understanding addiction vulnerability, relapse prevention, and psychological well-being. Strengthening emotional competencies may reduce substance dependence and promote healthier coping mechanisms and social adjustment.

Analysis of the Implementation of Drug Counseling as an Effort to Prevent Drug Abuse at Ketapang State High School

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This study aims to analyze the implementation of drug counseling as an effort to prevent drug abuse in Ketapang State High School. The focus of this research includes the implementation of counseling activities, its effectiveness in improving student understanding, and its influence on drug prevention behavior. This study uses a qualitative approach with a descriptive method. The research subjects consisted of students, teachers, and related parties at SMA Negeri 1, SMA Negeri 2, and SMA Negeri 3 Ketapang. Data collection techniques are carried out through observation and interviews, while data analysis uses an interactive model that includes data reduction, data presentation, and conclusion drawn. The results of the study show that drug counseling has been carried out through socialization activities, seminars, and cooperation with external institutions such as the National Narcotics Agency and the police. The counseling is able to increase students’ knowledge and awareness about the dangers of drugs. However, its effectiveness in shaping preventive behavior is still not optimal. In the indicators of preventive behavior, students have shown the ability to avoid risky environments and have begun to be able to resist the invitation to drugs, although they are not yet fully strong. Meanwhile, when it comes to reporting drug abuse, students still show doubts and a lack of courage. This is due to the conventional extension methods and the lack of a participatory and sustainable approach. Thus, it can be concluded that the implementation of drug counseling at Ketapang State High School has gone well in terms of knowledge, but it needs to be strengthened in the aspect of forming preventive behavior through more innovative, interactive, and life skills-based methods.

Some Solutions to Enhance the Role of Thai Nguyen University Students in Identifying and Criticizing Deviant and “Non-Standard” Behaviors in the Current Cyberspace

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Students of Thai Nguyen University study and live primarily in the urban area of ​​Thai Nguyen province, Vietnam. They are a young and vibrant force in society, considered the “future of the country.” Characterized by their youthful psychology – easy to embrace new things, a desire for freedom, and a yearning for self-affirmation  – their understanding of socio-political issues is sometimes limited and flawed. Based on an analysis of some theoretical issues and manifestations of deviant and “non standard” behaviors in the current cyberspace, this article proposes several solutions to enhance the role of Thai Nguyen University students in identifying these deviant and “non standard” behaviors in the cyberspace.

Gastronomy of Traditional Chinese, Dayak, and Malay (Tidayu) Cuisine: Enhancing Culinary Experience and Profitability of Star-Rated Hotels in Pontianak City

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This study examines how the gastronomic values embedded in traditional Chinese, Dayak, and Malay (Tidayu) cuisine can be leveraged to enhance culinary experiences and improve hotel profitability in Pontianak City. Adopting a qualitative exploratory design, the study draws on in-depth interviews, observations, and document analysis involving hotel managers, chefs, and guests in star-rated hotels. The findings suggest that gastronomic practices are not merely functional but constitute symbolic systems that encode cultural values such as harmony, social cohesion, spirituality, and ecological consciousness. When strategically curated within hotel services, these values reconfigure culinary offerings into immersive, meaning-laden experiences that extend beyond consumption. This process enhances customer perceived value by integrating functional, emotional, and symbolic dimensions. The study argues that the commodification of culturally grounded gastronomy can serve as a strategic mechanism for differentiation and sustained competitive advantage. It contributes to the literature by bridging cultural theory and hospitality management, demonstrating how local food heritage can be operationalized as a value-creation strategy that aligns experiential consumption with long-term profitability and cultural sustainability.

Determinants of Regulatory Implementation Effectiveness in Village Governance: The Role of Subdistrict Heads, Regulatory Socialization, and Village Head Responsiveness

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This study aims to analyze the effect of subdistrict head roles, regulatory socialization, and village head responsiveness on the effectiveness of regulatory implementation in Bondowoso Regency. The research employed a quantitative approach with an explanatory research design. The population consisted of all village heads in seven subdistricts of Bondowoso Regency, totaling 58 respondents. A saturated sampling technique was applied, resulting in the entire population being used as the sample. Data were analyzed using multiple linear regression with SPSS. The findings indicate that subdistrict head roles, regulatory socialization, and village head responsiveness each have a positive and significant effect on regulatory implementation effectiveness. Regulatory socialization was identified as the most dominant factor affecting implementation effectiveness. Practically, this study suggests that local governments should prioritize strengthening regulatory dissemination mechanisms, optimizing supervisory functions of subdistrict heads, and enhancing village heads’ responsiveness in policy implementation. Theoretically, this study reinforces Policy Implementation Theory by confirming the importance of bureaucratic coordination, policy communication, and implementor disposition in determining regulatory effectiveness. The novelty of this study lies in simultaneously examining these three key determinants within an integrated model in the context of village governance.

Morphological Forms and Metaphorical Dynamics of Banana Lexicon in Balinese Language: An Ecolinguistics Study

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This paper aims at (1) describing and analyzing the morphological forms of the Balinese lexicon on bananas, (2) analyzing the categories’ and revealing their dynamics, and (3) describing metaphors related to bananas and revealing their dynamics. Structural linguistic and Ecolinguistics theories proposed by Haugen are used for the analysis which refer to the three objectives. The data was collected through interview and observation methods; qualitative method was applied on the analysis of banana forms, the categories, as well as its metaphors. The dynamics of the lexicon were analyzed based on quantitative methods and descriptive-analytic technique. The results of the analysis were presented by using formal and informal methods completed with inductive and deductive techniques. The results of the analysis show (1) the morphological forms of the banana lexicon in Balinese are base forms (free morphemes), derived forms (affixed, reduplications, compound words, and phrasal forms); (2) the vocabulary of the banana lexicon consists of categories such as: 16 nouns, 16 numbers, 21 verbs, and 25 adjectives. Traditionally there are 18 types of bananas. In relation to the dynamics of banana lexicon there are found 4new names of bananas. The knowledge of the banana’s terms shows a decrease from generation to generation. This is evidenced by the results of the questioners for the older generation to adults, for the adolescents both the terms, the category of bananas and the knowledge of the Balinese metaphor for bananas.