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Karlina Dwi Febrianingsih; Aulya Nur’ain

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Diabetes mellitus is a chronic disease that requires long-term pharmacological therapy, increasing the risk of Drug Related Problems (DRPs). DRPs can affect the success of therapy, increase the risk of complications, and reduce the patient's quality of life. This article aims to identify the use of antidiabetic drugs, the characteristics of DRPs, and their clinical implications. The method used was a literature review of articles from 2016-2026 that are relevant to the analysis of DRPs in diabetes mellitus patients. The results of the study indicate that metformin is the most widely used antidiabetic drug, both as a single therapy and in combination. The dominant types of DRPs include drug interactions, inappropriate drug selection, inappropriate dosages, omissions from therapy, and use of drugs without indications. These DRPs can cause hypoglycemia, failure to achieve glycemic control targets, an increased risk of complications, and increased duration and cost of treatment. Based on the results of the study, it is concluded that DRPs remain a challenge in the management of diabetes mellitus therapy, requiring more optimal monitoring and an active role of pharmacists through medication review to improve the safety, effectiveness, and quality of treatment.

Gesang Mulya Uga Wicaksana; Muh. Hanif

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This qualitative study aims to explore the effectiveness of reward-and-punishment-based Islamic Religious Education in strengthening students' learning motivation at SMA Negeri 1 Bukateja using Travis Hirschi's social control theory framework. This research was conducted through a case study approach in one of the public high schools in Purbalingga Regency. Data were collected through interviews, participant observation, and documentation studies. The results of the study indicate that the implementation of rewards and punishments functions as a social control mechanism that is able to activate four elements of social bonds: attachment, commitment, involvement, and trust. The reward system in the form of praise, certificates, and gifts has been proven to strengthen the emotional bond between students and teachers, thereby increasing active participation and enthusiasm for learning. Meanwhile, educational punishments, such as reprimands, additional assignments, and community service, are able to build student commitment to rules and reduce indiscipline behavior.This study contributes to the development of Islamic education theory through a social control perspective and serves as a practical reference for Islamic Religious Education teachers in designing effective, fair, and sustainable learning systems.

Santi Wilda, Marchadha; Parulian, Firman Emmanuel Declarantius

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

Lake Rawa Pening is one of Indonesia’s priority lakes facing serious ecological pressure due to the rapid proliferation of water hyacinth. This study aims to classify and map the distribution of water hyacinth in Rawa Pening Lake during the 2021–2025 period and to analyze the seasonal distribution patterns of water hyacinth. Sentinel-2 imagery processed on the Google Earth Engine platform was classified using the Random Forest algorithm combined with hybrid sampling and spectral indices (NDVI, NDWI, MNDWI, and SRI). Classification accuracy assessment showed high performance with an Overall Accuracy of 97.45% and a Kappa coefficient of 0.949. The results indicate significant spatial-temporal fluctuations, with the highest coverage recorded in March–April 2021 (855.75 ha) and the lowest in May–June 2022 (108.44 ha). Seasonal-Trend Decomposition using Loess (STL) revealed consistent seasonal patterns, with peak expansion occurring during the rainy season, particularly in January–February. Although initial implementation of lake management policies reduced coverage, subsequent increases suggest that control measures remain insufficiently sustainable. This study demonstrates the effectiveness of cloud-based satellite monitoring for evaluating lake management policies and supporting evidence-based environmental management strategies.

Muhammad Nur Karim Al Ismariy; Luthfi Eka Wispriyanti; Ridho Sadillah Ahmad

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

This study examines the recurring traffic accidents at the Bawen intersection in Semarang Regency, particularly involving heavy vehicles descending from the toll exit. The research aims to analyze the underlying causes and formulate an effective accident prevention model. Using a qualitative empirical juridical approach, data were collected through field observations, interviews, and document analysis. The findings reveal that accidents are caused by a systemic interaction of factors, including inadequate road geometry, vehicle technical failures (especially brake malfunction), driver fatigue and limited competence, suboptimal traffic management, and weak preventive law enforcement. These interrelated factors create a high-risk traffic environment, particularly at signalized intersections at the end of steep descents. The study proposes an integrated prevention model combining infrastructure improvement, vehicle supervision, driver capacity enhancement, technology-based traffic management, and preventive law enforcement. This model emphasizes a holistic and sustainable approach to traffic safety. The implications highlight the need for coordinated policies among stakeholders to reduce accident rates and improve overall road safety in the region.

Rizkuna, Akhmat; Arifin, Dani Nur; Aldiyanti, Amani

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Heat stress is a major constraint in broiler production systems located in humid tropical climates, where high ambient temperature and relative humidity impair growth performance, feed efficiency, and animal welfare. This systematic review synthesizes peer-reviewed studies published between January 2015 and December 2025 evaluating environmental housing designs and cooling strategies for mitigating heat stress in broiler chickens. This systematic review followed the PRISMA 2020 guidelines and synthesized peer-reviewed studies retrieved from Scopus, Web of Science, and ScienceDirect, published between January 2015 and December 2025. From 500 records initially identified, 26 studies fulfilled the predefined eligibility criteria and were included in the qualitative synthesis. The findings demonstrate that evaporative cooling systems, tunnel ventilation, and automated climate control technologies consistently reduced indoor temperature (2–6°C) and improved body weight gain, feed conversion ratio (FCR), and mortality rates under hot-humid conditions. However, cooling efficiency was strongly influenced by ambient humidity, necessitating integrated and adaptive environmental control approaches. Smart sensor-based systems further enhanced microclimate stability and thermal uniformity within broiler houses. Beyond performance improvements, optimized environmental management reduced physiological stress indicators, including heterophil-to-lymphocyte ratios and corticosterone levels. Overall, integrated, humidity-adaptive, and energy-efficient cooling strategies are essential to sustain productivity, welfare, and climate resilience in tropical broiler production systems.

Gunawati, Dita Novarina; Puspitasari, Cesaria Fitri; Arnyke, Errythrina Vinifera; Amalta, Luky; Damayanti, Cindy Audina

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Sukatno; Armanto, Ony

Journal of Technology and Science 2026 Fakultas Sains dan Teknologi, Universitas Teknologi Surabaya

The rapid growth of Solar Power Plant (PLTS) installations in Indonesia faces efficiency challenges due to the continuously changing position of the sun. Fixed panel systems cannot absorb solar radiation optimally throughout the day. This study aims to evaluate and compare the efficiency of various solar tracking system methods developed over the last five years using a simple literature review approach. The research method was conducted by collecting, screening, and synthesizing secondary data from five reputable scientific journals using a synthesis matrix. The review results indicate that single-axis tracking systems increase power efficiency by 15% to 24.5%. Meanwhile, dual-axis systems achieve higher efficiency, ranging from 30% to 35%, by tracking both horizontal and vertical solar movements. In terms of control systems, astronomical algorithms are found to be more reliable in cloudy weather conditions than pure light sensors. However, the internal power consumption of the actuator motors remains a critical factor that can reduce the system's net energy gain. The implication of this study emphasizes the importance of shifting future research focus toward energy-saving algorithm optimization to maximize net power yield in dynamic solar panel implementations.

Zakia Ulrahmah; Hafni Zahara; Martina Martina

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Acute Respiratory Infection (ARI) remains a major public health problem in Indonesia. Based on the 2025 National Health Reporting System survey, ARI ranked first among diseases with the highest number of cases, reaching more than 14.5 million cases. This study aimed to determine and analyze the relationship between environmental sanitation and nutritional status with the incidence of ARI among children under five following flood disasters in the working area of Panteraja Community Health Center, Pidie Jaya Regency. The study employed a quantitative method with an analytical observational design using a case-control approach. The dependent variable was the incidence of ARI among under-five children, while the independent variables were environmental sanitation and nutritional status. The sample consisted of 122 children under five, including 61 children with ARI and 61 children without ARI. The results of the chi-square test showed a significant relationship between environmental sanitation and ARI incidence (p = 0.000; OR = 0.042; 95% CI = 0.014–0.133), as well as between nutritional status and ARI incidence (p = 0.000; OR = 0.011; 95% CI = 0.001–0.083). These findings indicate that poor environmental sanitation and inadequate nutritional status contribute to the occurrence of ARI among children under five after flooding. Therefore, promotive and preventive efforts, along with regular monitoring of children's nutritional status, are essential to reduce the risk of ARI.

Dian Rezki Wijaya; Syahrul Basri; M. Fais Satrianegara; Zulqadri Zulqadri; Ainun Nardiah

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Open burning of household waste remains the dominant waste disposal practice in rural areas of Indonesia, posing significant risks to public health and environmental quality. This community service activity aimed to provide an innovative, low-smoke waste combustion solution — the rocket stove incinerator — to the residents of Dusun Allukeke, Desa Belapunranga, Kecamatan Parangloe, Kabupaten Gowa. A baseline survey conducted during PBL 1 revealed that 87.6% of households disposed of waste through open burning. An asset-based community development (ABCD) approach was adopted, engaging community members at every stage from planning, construction, to utilisation. The rocket stove was constructed over three days using locally available materials and was demonstrated to significantly reduce visible smoke emissions compared to conventional open burning. The technology works through a vertically insulated combustion chamber that promotes near-complete combustion, reducing waste volume by 50–90% while suppressing particulate matter and hydrocarbon emissions. Community participation strengthened local ownership of the solution. This activity demonstrates that appropriate technology co-constructed with communities can serve as a practical, sustainable, and replicable model for rural waste management.

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

Lahagu, Nicolas; Lahagu, Nicolas Elsada; Simbolon, Leni Kartika; Lotar Mateus Sinaga

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

Benny Oktaviano; Edi Triwibowo; Sindik Widati

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Dede Efendy; Utami Utami; Vita Widyasari; Yoga Saputra; Yuni Asnaini

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Mental health disorders, particularly depression and anxiety, remain major contributors to the global burden of disease and disability. Socioeconomic inequality, including differences in Gross National Income (GNI) per capita, is considered an important factor influencing mental health outcomes. This study aimed to analyze the relationship between GNI per capita and the prevalence of depression and anxiety disorders globally using data from the Global Burden of Disease (GBD) 2023 database. A descriptive ecological study design was conducted using secondary data from 187 countries and regions. Data were analyzed using descriptive statistics, Spearman correlation tests, and regional comparative analysis with ANOVA. The results showed substantial disparities in mental health burden and income distribution across regions. Africa had the highest average prevalence of depression, while Asia showed the greatest variability in anxiety disorders. A significant negative correlation was found between depression prevalence and income levels (r = -0.213; p = 0.003), indicating higher depression rates in lower-income countries. However, anxiety showed a weak and insignificant relationship with income (r = -0.079; p = 0.281). These findings emphasize the need to reduce socioeconomic inequalities and strengthen mental health systems through integrated healthcare services and multisectoral policies.

Bagus Risanto; Dwi Irma Febriani; Iqnatia Septiany Karina

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Dwi Arief Rahman; DMuhammad Yasin

JURNAL RISET MANAJEMEN DAN EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

Dedi Gunawan Saputra; Asia M.; Ilma Rahim; Rahmi Mardatillah; Abd. Rahim

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

Low courage in arguing and high communication apprehension often become major obstacles for high school students when facing academic presentations. This Community Service (PkM) program aims to strengthen students' communicative rhetoric skills and public speaking abilities at SMA Negeri 11 Makassar. Based on a needs assessment, partner students need techniques for persuasive public speaking, self-evaluation tools for their communication performance, and strategies for managing mental anxiety. The program was carried out through a practice-based reflective workshop involving 25 students from the school's intra-organizational board. Quantitative evaluation results showed a significant improvement in students' speaking competence, with the average score increasing from 58.4 (pre-test) to 86.2 (post-test). This result recorded an increase in the score difference by 27.8 points, which is equivalent to a competence growth of 47.6%, with the students' classical completeness rate reaching 92%. Qualitatively, observations and interviews confirmed changes in students' speaking behavior, which became more organized, expressive, and varied, and they were able to reduce anxiety independently. A tangible output of this activity is the Pocket Guide for Practical Public Speaking Based on Reflective Practice for partner students.

Azam Syukur Rahmatullah; Dewi Sekar Kencono; Hasanudin Nur; Devita Sari Sono; Asrofi Tiktana +1 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

Sagita Nurul Adzani; Ola Maria; Rudi Sanjaya; Komaruddin Komaruddin

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.