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Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

Adolescence is a crucial phase in shaping behavior and knowledge, including regarding nutritious food selection. The increased use of social media among adolescents provides opportunities for delivering nutrition education, but also carries risks associated with exposure to misleading information, including inaccurate nutrition claims. This study aims to analyze the relationship between exposure to nutrition education on social media and adolescents' awareness of food products with nutrition claims. The method used in this study was quantitative with an associative study design. The study sample consisted of 302 respondents, students from the Faculty of Public Health and the Faculty of Economics and Business, Airlangga University, class of 2022. Data collection was conducted online through a Google Form questionnaire, which included respondent characteristics and measured perceptions in shaping behavior related to exposure to nutrition education on social media and awareness of nutrition claims on food products. Data analysis was performed using Kendall's tau-b test to measure the relationship between variables. The results showed that TikTok was the most widely used social media platform by respondents, and there was a significant relationship between exposure to nutrition education on social media and adolescents' awareness of food products with nutrition claims (p < 0.01). Respondents who were more frequently exposed to educational content tended to have a better understanding and were able to respond more critically to nutrition claims. These findings emphasize the importance of utilizing social media as an effective nutrition intervention tool, particularly for adolescents who are active social media users, to increase their awareness of the importance of choosing nutritious foods. These results indicate the importance of optimizing social media as an effective nutrition intervention tool, especially for adolescents as a group of active social media users.

This study aims to examine the influence of academic stress and self-regulation on academic procrastination among students at SMK Negeri 48 Jakarta. Academic procrastination is a behavior commonly observed among vocational students who are required to balance both theoretical learning and practical skills development. The research employed a quantitative approach using a correlational survey method. A total of 289 students from tenth and eleventh grades, representing six vocational programs, were selected through proportional random sampling. Data were collected through structured questionnaires utilizing a Likert scale and analyzed using multiple linear regression with SPSS version 22. The findings of this study revealed that academic stress has a positive and significant effect on academic procrastination, with a regression coefficient of 0.224 and a t-value of 8.668 (p < 0.05). This indicates that higher levels of academic stress are associated with greater tendencies to procrastinate. In contrast, self-regulation was found to have a negative and significant effect on academic procrastination, with a regression coefficient of -0.351 and a t-value of 7.943 (p < 0.05), suggesting that students with stronger self-regulation skills are less likely to engage in procrastination. Furthermore, the simultaneous influence of academic stress and self-regulation on academic procrastination was significant, as evidenced by an F-value of 64.765 (p < 0.05). The coefficient of determination (R²) was 0.644, indicating that 64.4% of the variance in academic procrastination can be explained by the two independent variables. These results underscore the critical role of stress management and the development of self-regulation abilities in mitigating academic procrastination among vocational school students. Educational interventions focused on reducing stress levels and enhancing self-regulatory behaviors may serve as effective strategies to promote better academic outcomes and reduce counterproductive procrastination habits.

Hypothermia after general anesthesia is a common complication that can seriously impact patient recovery. Identifying risk factors contributing to this occurrence is crucial for effective prevention and management. Objective: To determine the risk factors associated with the occurrence of hypothermia after general anesthesia in patients in the Surgical Unit of Regina Maris Regional Hospital, Medan. Methods: This study used a quantitative analytical design with a cross-sectional approach. A sample of 78 patients undergoing general anesthesia was selected using a purposive sampling technique. Data were collected through observation and documentation, and analyzed using the Chi-square test. Results: Factors shown to be significantly associated with the occurrence of hypothermia after general anesthesia included preoperative body temperature (p=0.010), gender (p=0.014), and duration of surgery (p=0.001). Meanwhile, age and body mass index did not show a significant association. Conclusion: Body temperature, gender, and duration of surgery are the main determinants of the occurrence of hypothermia after general anesthesia. Preventive strategies that focus on body temperature management before and during surgery are needed, especially in high-risk patients.

Diabetic foot ulcers represent one of the most serious long-term complications associated with type 2 diabetes mellitus, often contributing to increased rates of morbidity and mortality, while significantly impairing patients' quality of life. Among the various underlying causes, peripheral neuropathy and vascular disorders (vasculopathy) are frequently linked to dyslipidemia. This study aimed to examine the characteristics of total cholesterol and triglyceride levels, along with the prevalence of diabetic foot ulcers in patients with type 2 diabetes mellitus. A descriptive retrospective approach was used by analyzing medical record data collected from Dr. H. Chasan Boesoirie General Hospital in Ternate. The findings indicated that the majority of patients with type 2 diabetes were aged 45 years or older (80%) and were predominantly female (60%). In terms of lipid profiles, most patients exhibited normal total cholesterol levels (82.2%) and normal triglyceride levels (51.1%). Despite these normal lipid values, a significant portion of the patients (53.3%) were identified as being at risk of developing diabetic foot ulcers. These results suggest that while dyslipidemia is commonly implicated in the development of diabetic foot complications, normal lipid levels do not necessarily eliminate the risk. The study concludes that the typical profile of type 2 DM patients includes those aged ≥ 45 years, females, and individuals with normal cholesterol and triglyceride levels who are still susceptible to diabetic foot ulcers. This highlights the multifactorial nature of diabetic foot ulcer development and underscores the importance of comprehensive risk assessments beyond lipid profile evaluation alone in diabetic patient care.

Chronic inflammation is a complex condition that involves the activation of the transcription factor NF-κB, which plays an important role in inducing the expression of proinflammatory genes such as TNF-α, IL-1β, and IL-6. Activation of this pathway is often associated with degenerative diseases, including cancer, cardiovascular disease, as well as metabolic disorders. Lycopene, the main carotenoid pigment in tomatoes, is known as a potent antioxidant with anti-inflammatory properties, but its epigenetic mechanism in the regulation of inflammatory gene expression is still a growing area of research. This article aims to review the recent literature on the role of lycopene as an epigenetic agent capable of modulating the expression of proinflammatory genes through epigenetic pathways associated with NF-KB. This research method uses a systematic literature review through PubMed, Google Scholar, and Scopus databases with a publication range of 2015–2025. The results of the study show that lycopene works through several important mechanisms. First, lycopene can affect DNA methylation in the promoter region of inflammatory genes by inhibiting the enzyme DNA methyltransferases (DNMT), which has an impact on decreased transcription of proinflammatory genes. Second, lycopene plays a role in histone modification, especially by inhibiting histone deacetylases (HDAC) thereby increasing histone acetylation of H3K9 in anti-inflammatory genes. Third, lycopene is able to regulate microRNA expression such as lowering miR-155 and miR-21 which strengthen the NF-κB pathway, while increasing miR-146a which plays a role in suppressing inflammation. Fourth, lycopene directly inhibits NF-κB activation by targeting IκB kinase (IKK), preventing IκB degradation, and lowering the translocation of the p65 subunit to the nucleus. With such a dual mechanism, tomato lycopene has the potential to be an effective nutraceutical agent for chronic inflammatory therapy.

The food security program involving chili cultivation in Pentur Village is hindered by inefficiencies in water use and suboptimal plant growth, primarily due to traditional irrigation methods that fail to consistently maintain ideal soil moisture and temperature. This issue is exacerbated by unpredictable environmental shifts, such as fluctuating weather patterns, and a lack of precise irrigation control stemming from technological limitations. To address this, a system for monitoring and regulating chili plant irrigation using IoT technology was developed. This system employs humidity and temperature sensors connected to an IoT platform like Blynk, enabling real-time observation of plant and environmental conditions. Data on soil moisture, air temperature, and humidity are stored in a database, and irrigation is automated based on soil moisture levels. The goal is to enhance water efficiency, minimize risks associated with over or under-watering due to environmental variations, and improve both yield and quality of the chili crop. This IoT-based system aims to simplify chili plant management for Pentur Village farmers and significantly boost agricultural output.

As shipping activities through various modes of transportation increase, the need for adequate understanding of dangerous goods is becoming increasingly important, especially among the younger generation. Unfortunately, many students still do not understand the classification and risks associated with transporting these goods. This community service activity aims to increase awareness and understanding of high school students in the Philippines regarding the classification of dangerous goods and the importance of safety in the shipping process. The activity was carried out through an interactive outreach method that included visual presentations, case studies, and simple simulations to make the material easier to understand and apply. The material provided refers to international standards, namely the International Maritime Dangerous Goods (IMDG) Code and ICAO Technical Instructions (ICAO-TI), which are important references in the classification and handling of dangerous goods globally. Evaluation was carried out through pre-tests and post-tests to measure the level of student understanding before and after the activity. The results showed a significant increase in students' ability to recognize symbols, types of dangerous goods, and initial actions to be taken when faced with these goods. These findings confirm that the right educational approach can increase early awareness among students as potential actors in the logistics chain. It is hoped that similar programs can be implemented widely and sustainably in various educational institutions to minimize the risk of sending dangerous goods due to a lack of public knowledge.

The maternal mortality rate (MMR) in Indonesia remains high, with many cases linked to pregnancy complications associated with iron deficiency anemia (IDA). Anemia has widespread effects on women’s reproductive health and child development, including decreased immunity, cognitive impairment, and increased risk of premature birth. One promising nutritional intervention is the consumption of mung bean extract, which is rich in iron. This community service activity aimed to improve public knowledge and skills regarding the benefits of mung bean extract for women's reproductive health and child nutrition. The program involved educational sessions and practical demonstrations delivered to residents in the target area, with active participation from local leaders and community members. The results showed increased awareness and motivation among the participants to consume mung bean extract regularly. The enthusiasm demonstrated by the community indicates the effectiveness of this outreach in raising awareness about the importance of simple nutritional interventions to prevent anemia and improve maternal and child health. It is hoped that this activity can be sustained as a promotive and preventive public health effort.

Document forgery is a criminal offense that frequently occurs in society, despite being clearly regulated under Article 263 Paragraphs (1) and (2) of the Indonesian Penal Code (KUHP). This community service activity, conducted in Bantarpanjang Village, Tigaraksa District, Tangerang Regency, aims to raise public legal awareness regarding document forgery crimes. Through legal education sessions, the community was informed about the elements of documented forgery offenses, various forms of forgery, and the associated legal consequences, including imprisonment of up to six years. The program also emphasizes the importance of verifying the authenticity of documents used in legal and social transactions. The results showed high enthusiasm and participation from the community, along with an increase in their understanding of the importance of valid legal documents. Comprehensive evaluations were carried out to measure the effectiveness, sustainability, and impact of the program in enhancing community legal awareness.

The proposed research will focus on defining the effects of the strategic audit aspects instrengthening the institutional performance of the Iraqi General Cement Company. The research targetedfour important dimensions that are strategic position of the institution, the internal environment, theexternal environment, and the stakeholder, and how these dimensions would be associated with variousdimensions of performance such as learning and growth, internal operations and customer satisfaction,financial performance, and environmental performance. The research methodology employed adescriptive and analytical approach, utilizing statistical methods such as SPSS V.25 and AMOS V.23 totest the study's hypotheses. The findings indicated that both the external environment and the involvementof the stakeholders had the most significant positive impacts on both the financial and the environmentalperformance of the company, whereas the internal environment was found to have solid effects oninternal activities and on customer satisfaction. The average effect on learning and development was alsorecorded on the strategic position. The findings of the study indicated that as a way of sustaininginstitutional performance, a combined consideration of strategic alignment, overall institutional processadvancement and the partnership with stakeholders should be implemented.

Chronic Kidney Disease (CKD) is a major global health issue that can lead to serious complications and long-term medical care. This study aims to identify key clinical factors associated with CKD status using binary logistic regression analysis. The dataset, obtained from Kaggle, contains 400 patient records with various clinical and demographic attributes. The dependent variable is CKD status (positive or negative), while the independent variables include age, blood pressure, hemoglobin level, urine albumin level, and serum creatinine. Initial analysis involved descriptive statistics and multicollinearity checks, followed by model estimation and evaluation using likelihood ratio and Wald tests. The final model identified four significant predictors: blood pressure, hemoglobin, urine albumin, and serum creatinine. The model achieved a high classification accuracy of 95.50% and an Area Under the ROC Curve (AUC) of 98.78%, indicating excellent predictive performance. These results highlight the importance of these clinical indicators in early CKD detection and support their use in risk assessment models for kidney disease screening Keywords: Chronic Kidney Disease, Binary Logistic Regression, Likelihood Ratio Test, Wald Test, Classification Accuracy

The rapid growth of motor vehicles, exceeding 169 million units in Indonesia by 2025, highlights the urgent need for energy-efficient and environmentally friendly transportation solutions, such as hybrid vehicles. Brushless Direct Current (BLDC) motors are crucial components in these systems due to their high efficiency and compact design, particularly when directly integrated into wheels. This study specifically aims to analyze the impact of varying loads on the power consumption of a BLDC motor within a front-wheel-drive hybrid motorcycle prototype equipped with a Continuously Variable Transmission (CVT) system. Experimental data was collected using a wattmeter on a prototype subjected to different passenger loads: 55 kg, 75 kg, and 100 kg, at constant speeds of 20 and 40 km/h. The findings consistently show that an increase in load significantly and positively correlates with higher power consumption of the BLDC motor. For instance, at 40 km/h, power consumption for a 100 kg load reached 729.578 Watt, whereas for a 55 kg load it was 649.605 Watt. This demonstrates that greater effort (power) is required from the motor to overcome the inertia and increased resistance associated with heavier loads. These results contribute to optimizing energy efficiency in hybrid vehicle design and underscore the importance of load management for sustainable transportation.

Exclusive breastfeeding plays a crucial role in reducing neonatal mortality rates, preventing growth disorders, and enhancing immunological resilience. However, adherence to exclusive breastfeeding practices remains below the targeted level. This study aims to analyze the relationship between maternal characteristics, knowledge, and family support with the success of exclusive breastfeeding in infants. A cross-sectional design was used, conducted at the UPTD Sawang Health Center, South Aceh Regency, during February–March 2025. The population consisted of all mothers with infants aged 7–12 months visiting the health center, totaling 120 individuals. A sample of 97 respondents was selected using purposive sampling. Data were collected through a structured questionnaire, followed by data processing that included response completeness checks, variable coding, and data entry. Data analysis comprised univariate analysis to present the frequency distribution of maternal characteristics and knowledge, and bivariate analysis using the Chi-Square (χ²) test with a significance level of α=0.05 to test the hypotheses. The results showed that maternal employment was significantly associated with the success of exclusive breastfeeding (p < 0.001), whereas maternal education (p = 0.566), income (p = 0.915), maternal knowledge (p = 0.351), and family support (p = 0.252) were not significantly related. In conclusion, maternal employment has a significant relationship with exclusive breastfeeding success

Early complementary feeding is associated with digestive disorders in infants, including constipation. This literature review aims to explore the relationship between the timing of complementary food (MP-ASI) introduction and the incidence of constipation in infants aged 6–12 months. Using a qualitative descriptive method, the review includes 9 research articles published between 2013 and 2023 from databases such as Google Scholar, PubMed, and ScienceDirect. The findings show that early MP-ASI (before 6 months of age) significantly increases the risk of constipation due to the immaturity of the infant's gastrointestinal system and low dietary fiber intake. Most studies highlight the physiological limitations of the infant's digestive system under six months and the importance of appropriate food timing and content. The implication of this review supports WHO and national health guidelines recommending complementary feeding initiation at 6 months of age. It also emphasizes the need for health education at the community level to prevent functional constipation in early life through correct feeding practices.

Dextromethorphan (DXM) is a commonly used nonprescription cough suppressant that has gained field of science attention with its growing complex pharmacological effects and increased incidences of nonmedical use. This review is focused on pharmacokinetic, pharmacodynamics and CNS effects of DXM, especially on its action mechanism and the interaction with neural circuits and neurotransmitter systems. Although DXM has retained clinical utility as an antitussive, and has demonstrated potential as an off-label agent for neuropsychiatric disease, the recreational use of high doses can have harmful effects on the nervous system. At high doses DXM is capable of dissociation and hallucination similar to those induced by some opioids and NMDA antagonists, altering both mental status and cognition while being associated with neurotoxic effects. In this article, review and compare the similarities and differences between DXM and classic opioids in terms of their potential for abuse and their neurological effects. By case examples and existing epidemiological data, it also highlights the mounting abuse of DXM, most notably by children and young adults, posing a pressing public health challenge. Legislation on DXM is also described and differences in legislative response worldwide are highlighted. Finally, the article finishes by emphasizing the requirement for further studies involving other disciplines to detail the long-term neurological consequences of DXM abuse and to promote integrated public health interventions targeting education, prevention, and clinical treatment.

This study aims to determine the relationship between individual and environmental factors with the level of eye fatigue in employees. This quantitative study used a cross-sectional design. A total of 60 respondents were selected using total sampling. Data were collected through questionnaires and analyzed using the chi-square test. The variables assessed included age, gender, history of visual impairment, duration of screen use, and lighting intensity in the workplace. The results showed that only gender had a statistically significant association with eyestrain (p = 0.034). Other variables-age (p = 0.859), history of visual impairment (p = 0.482), duration of screen use (p = 0.764), and lighting intensity (p = 0.158)-had no significant association. Most respondents (71.7%) experienced moderate levels of eyestrain. Gender was the only factor significantly associated with eyestrain in administrative workers. While other variables did not show a significant relationship, they are still relevant in the effort to maintain eye health in the workplace.

Infertility is a global health problem that has significant social and psychological impacts. Factors such as environmental and occupational factors, physical activity, and poor nutrition can increase the risk of infertility. Assisted reproductive technology (ART) is one of the main interventions used to treat infertility, with in vitro fertilization (IVF) being the most common method. In IVF, there are two methods of embryo transfer: frozen embryo transfer (FET) and fresh embryo transfer (ET). This study aims to compare the live birth rate between frozen and fresh embryo transfer in IVF programs and assess the risk of preeclampsia associated with both embryo transfer methods. A literature review was conducted by searching 20 scientific articles from PubMed, Google Scholar, and ScienceDirect using inclusion criteria and the PICO strategy and PRISMA flow chart. Inclusion criteria included publications from the last 10 years, English language, and human studies. The results showed that both methods produced comparable live birth rates (LBR) with FET slightly superior to ET, depending on the patient's condition and characteristics. On the other hand, there was a significantly increased risk of preeclampsia in FET, especially in patients using the artificial cycle protocol (AC-FET). The conclusion of this review is that FET and ET methods are effective in achieving pregnancy and there is an increased risk of preeclampsia in FET especially AC-FET which needs further consideration.

The use of information technology (IT) in the government sector requires structured risk management to ensure the continuity of public services. The Department of Communication and Information Technology (Dinkominfo), as a digital service provider, faces various potential risks such as network disruptions, hardware failures, and cyberattacks that could interfere with daily operations. This study employs the Failure Mode and Effect Analysis (FMEA) method to identify, analyze, and formulate strategies to mitigate existing IT risks. Through the FMEA approach, each potential failure is evaluated based on its severity, occurrence, and detection capability, which are then used to calculate a Risk Priority Number (RPN). The analysis reveals that the highest RPN values are associated with information system errors, hardware failures, and network overloads. As mitigation measures, the study recommends conducting regular system audits, upgrading network capacity, and performing preventive maintenance on devices. This approach demonstrates that FMEA is an effective method for managing IT risks within government institutions.

This study examines theologically the practice of giving dowry in Sumbanese weddings. This tradition has been passed down from generation to generation and is often associated with church weddings. Various responses to dowry, especially from Christians, are the main focus. The method used is a literature study, with the object of study being the giving of dowry in the marriages of biblical figures such as Isaac and Rebekah, Jacob and Rachel, David and Michal, and Shechem and Dinah. The theological reflections produced include: First, dowry in the Bible functions as a sign of appreciation for women and their families. Second, dowry is not coercion, but rather a way for men to show love for their future wives. Thus, dowry in Sumbanese culture does not conflict with Christian faith and has a positive value for helping each other. The implications include: First, dowry must be in accordance with the man's ability. Second, dowry should not be used as a tool to fulfill personal ambitions. Payment of dowry should be for the common good. Third, dowry must be given in an honorable manner, without justifying any means to prove the ability to pay dowry at a high price.