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Gluten-free flour-based cookie products face a major challenge in producing physicochemical and sensory characteristics equivalent to wheat-based products due to the absence of gluten as a structural component. One common approach to address this issue is the addition of hydrocolloids, such as glucomannan and xanthan gum. This study aims to systematically examine the effect of the ratio of glucomannan and xanthan gum on the texture characteristics, spreadability, and sensory properties of gluten-free flour-based chocolate cookies using the Systematic Literature Review (SLR) method. The literature search process was carried out on several scientific databases using keywords related to gluten-free cookies, glucomannan, xanthan gum, texture, spreadability, and sensory properties. Selected articles were selected based on inclusion and exclusion criteria, then analyzed and synthesized narratively with reference to the PRISMA guidelines. The results of the study indicate that xanthan gum tends to increase the hardness and structural stability of cookies, but can decrease spreadability and crispiness at high concentrations. Conversely, glucomannan plays a role in enhancing softness and mouthfeel through its high water-binding capacity, although it can potentially limit spreadability if used excessively. The combination of glucomannan and xanthan gum exhibits a synergistic effect in balancing textural characteristics and enhancing sensory acceptability. In conclusion, optimizing the ratio of glucomannan to xanthan gum is a key factor in developing gluten-free chocolate cookies with optimal physicochemical and sensory characteristics.

This study discusses the importance of family-focused Christian theology in building children's character in the digital era through the Christian Religious Education (PAK) approach. The transformation of information and communication technology has brought major changes, including in the fields of education and character formation. The digital era provides opportunities to increase knowledge and access to learning, but also raises challenges in the form of weakening moral values, integrity, and relationships within the family. The family as a divine institution has a primary role in teaching Christian values ​​through role models, communication, and direct experience. This study uses a qualitative method with a descriptive-analytical approach, which reviews literature and observations of Christian education practices both in families and schools. The results show that families have an important role in developing children's faith and character, while PAK serves as a link between faith education at home and formal education at school. PAK is considered relevant because it can unite students' cognitive, affective, and conative aspects in facing the influence of digital culture. Overall, family-based Christian theology supported by PAK has great relevance in shaping a young generation with integrity, critical thinking, and character. This approach not only instills knowledge of faith but also prepares students to become responsible and wise leaders in utilizing technology in accordance with Christian values.

This internship program aims to find out the important role of management accountability in controlling operational costs to improve financial performance in savings and loan cooperatives of Bahtera Sejahtera Credit Union.The research method used is a descriptive qualitative approach with data collection techniques through observation,interviews,and documentation. The role of management accounting in controlling operational costs to improve financial performance in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative,it can be concluded that management accounting has a very important role in supporting management decision-making.Through the application of management accounting,cooperatives can plan,control,and evaluate operational costs more effectively and efficiently. Controlling operational costs through budgeting,cost analysis,and internal financial reporting can help management identify cost wastage and improve resource use efficiency.This has a positive impact on the financial performance of cooperatives,which is reflected in increased operational effectiveness and financial stability. Thus,the implementation of good management accounting in the Bahtera Sejahtera Maumere Credit Union savings and loan cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative can be a strategic tool in improving financial performance and supporting the sustainability and growth of the cooperative in the future

Loan management is one of the important aspects of cooperative financial management because it plays a role in supporting the growth of the cooperative and improving member welfare. This study aims to analyze the role of loan management at Koperasi Suru Pudi Koting and its impact on member welfare. The research method used is qualitative descriptive. Data collection was conducted through observation, interviews, and documentation, while data analysis was carried out by relating field findings to theories of financial management, cooperative growth, and member welfare. The results of this study show that loan management at KSP Kopdit Suru Pudi Koting has been implemented through stages of loan feasibility assessment, establishment of loan procedures and policies, as well as supervision and loan collection. This loan management contributes to the growth of the cooperative, reflected in the increase in assets, business volume, and the remaining business results (SHU). In addition, loan management also has an impact on improving members' welfare through easier access to capital, increased income, and the quality of cooperative services.

This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.

This study aims to analyze the impact of the implementation of accounting standards and digital technology in improving financial performance at the Savings and Loan cooperative KSP. Kopdit Sube Huter. The background of the study is based on the importance of accountable, transparent, and relevant financial reports as a basis for decision-making, especially in Savings and Loan cooperatives that manage member funds. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through observation, interviews, and documentation during the internship at KSP. Kopdit Sube Huter. The results of the study indicate that the implementation of accounting standards although still using SAK ETAP and in the transition stage to SAK EP, is able to improve the order and comparability of financial reports. In addition, the use of digital technology through the SIKOPDIT system plays a role in increasing the efficiency of transaction recording, the accuracy of financial data, and the timeliness of financial report preparation. The impact of the implementation of accounting standards and digital technology is reflected in the improvement in the cooperative’s financial performance, as indicated by the growth in the number of members and the increase in Net Operating income (SHU) during the 2021-2024 period. Thus, the implementation of appropriate accounting standards and the synergistic use of digital technology have been proven to contribute positively to the financial performance of KSP. Kopdit Sube Huter.

Dysmenorrhea or menstrual pain, is a common health issue among adolescent girls, often disrupting daily activities and quality of life. Effective management of dysmenorrhea is strongly influenced by the level of knowledge and attitudes of adolescent girls toward this condition. This literature review aims to analyze the relationship between knowledge and attitudes regarding the management of menstrual pain among adolescent girls. Various studies indicate that while adequate knowledge about dysmenorrhea is important, the correlation between knowledge and attitude is not always significant. Some research finds that good knowledge does not necessarily translate into a positive attitude towards pain management, as other factors such as stress, anxiety, and reluctance to take action also play a role. However, there are studies that show a positive relationship between increased knowledge and better attitudes toward dysmenorrhea management,  although the strength of this association is very weak. Most adolescents tend to choose non-pharmacological management, such as rest and warm compresses, but many still ignore menstrual pain due to a lack of knowledge and information. Therefore, educational interventions and counseling in schools are essential to improve knowledge and foster positive attitudes in managing dysmenorrhea among adolescent girls. These efforts are expected to help adolescent girls manage menstrual pain more effectively and enhance their quality of life.

Achilles tendon rupture is a common lower extremity injury that significantly affects functional mobility and gait performance. Post-operative patients frequently experience pain, edema, limited range of motion (ROM), muscle weakness, and impaired ambulation. Physiotherapy rehabilitation plays a crucial role in restoring tissue integrity and functional capacity. This case study aimed to analyze the effectiveness of combined electrotherapy modalities and therapeutic exercises in a post-operative left Achilles tendon rupture patient. The intervention included ultrasound therapy, Transcutaneous Electrical Nerve Stimulation (TENS), infrared therapy, dry needling combined with Percutaneous Electrical Nerve Stimulation (PENS), and progressive therapeutic exercises such as isometric training and calf raises. Clinical outcomes were evaluated through ROM measurement, Manual Muscle Testing (MMT), edema observation, and gait analysis across four therapy sessions. Results demonstrated gradual improvement in dorsiflexion and plantarflexion ROM, reduction of edema, increased gastrocnemius-soleus muscle strength, and restoration of independent ambulation without assistive devices. The multimodal physiotherapy approach appears to support tendon healing, enhance neuromuscular activation, and accelerate functional recovery during the subacute post-operative phase.

The Role digital marketing nowadays become part important in today's business strategies implemented by MSMEs, which is enable MSMEs to​​ reach the target market with more broad , measurable , and efficient in global value chain (GVC) context . Digital marketing strategies do not  can denied  involving various elements, including optimization machine search engine optimization (SEO), marketing through social media, digital advertising, marketing content ,and also email marketing. In buniess process of PT Bungas food Nusatra abalikpapan tahy have product a weadang dayang.  In facing such a market dynamic, marketing strategy must capable adapt with current digital trends including Fear of Missing Out (FOMO) approach to create greater urgency and involvement​ tall in a way contextual relation with the value chain that creates consumer new abroad or​ marketing across countries by them. In this case, on of the challege ib export product process. The methods of research here, is survey and looking some literature that related in this subject discussion and research, the conclusion is  the With utilise trend this company​ can increase visibility brand , strengthen interaction with customers  and encourage conversion sale in a way more effective and This strategy expected can give impact positive to growth business and power competition companies in the digital era in more fluently in global value chain (GVC).

This research is motivated by the importance of guiding students in using digital technology in a positive way. The implementation of digital literacy enables students to use digital technology wisely and responsibly. This study aims to explore the importance of digital literacy, the impact of digital technology development on student’s character, the implementation of digital literacy for improving 21st-century skills, and the role of digital literacy for personalizing a generation with strong character, specifically at SMK Budi Mulia Pakisaji. This research is using a qualitative descriptive method, using purposive technique sampling and data triangulation techniques. This study uses an interactive model of data analysis. Data were collected through in-depth interviews, observation, documentation, and open-ended questionnaires. The results show that digital literacy supports the improvement of students’s 21st-century skills, known as the 6Cs: critical thinking, creativity, collaboration, communication, character, and citizenship. Digital literacy is integrated into IPAS (Science, Social, and Environmental Education) learning and implemented through the SMART (Spesific-Measurable-Achievable-Relevant-Time bound) digital concept. The implementation of digital literacy supports the achievement of IPAS learning goals, to make meaningfull learning experience, and students are able to produce a creation in IPAS projects. Students are able to solve problems using digital technology, select useful content, manage their time effectively, and become a lifelong learner. Furthermore, digital literacy supports the students to increase their knowledge, skills, and attitudes aligned with the values of Pancasila.

The phenomenon of recidivism in narcotics crimes indicates that the rehabilitation and punishment approaches applied have not been fully able to prevent recurrence of crimes. This study aims to analyze the effectiveness of law enforcement against recidivists in narcotics crimes in two court decisions, namely Decision Number 154/Pid.Sus/2018/PN Yyk and Decision Number 51/Pid.Sus/2020/PN Tte. Case studies are used to assess the effectiveness of law enforcement, especially against perpetrators who have previously undergone rehabilitation but have re-committed crimes with more complex roles. This study uses a normative legal method with a statutory approach and a case approach, which are analyzed qualitatively based on law enforcement theory and the objectives of punishment. The results show that normatively there are regulations on rehabilitation and increased sentences for recidivists, but their effectiveness is not optimal, partly due to the lack of post-rehabilitation regulations that are expressly regulated in the law and the lack of integrated data systems between rehabilitation institutions and the courts. This condition causes rehabilitation to not fully function as a preventive instrument against recurrence of crimes. This study recommends strengthening post-rehabilitation regulations and integrating information systems between agencies as part of a more preventive and sustainable criminal law policy reform.

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.

This study is motivated by the increasing use of digital technology and the influence of psychological factors, particularly Fear of Missing Out (FoMO), on consumer purchasing decisions, especially in gold investment products. Along with the digitalization of financial services, Pegadaian introduced the Tring! Application as a digital transaction platform expected to increase Galeri 24 gold sales. This study aims to analyze the effect of Fear of Missing Out (FoMO) and the use of the Tring! Application on the increase in Galeri 24 gold sales at Pegadaian Sunter Branch, both partially and simultaneously.This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 90 customers of Pegadaian Sunter Branch who have used the Tring! Application. The data were analyzed using multiple linear regression with the assistance of IBM SPSS software, including t-test, F-test, and coefficient of determination. The results indicate that Fear of Missing Out (FoMO) and the use of the Tring! Application have a positive and significant effect on the increase in Galeri 24 gold sales, both partially and simultaneously. These findings highlight the important role of psychological factors and digital application utilization in driving gold product sales growth.

The phenomenon of moral degradation and the increase in negative activities among children during the crucial hours between dusk and evening have become serious challenges for the community in Ujung Negeri Kahan Village. This community service research aims to evaluate and optimize the role of the "Maghrib Mengaji" program as a preventive instrument to shield children from unhealthy environmental influences and gadget dependency. The method employed in this service is participatory mentoring using the Asset-Based Community Development (ABCD) approach, involving religious leaders, parents, and village officials. Through the restructuring of activities in mosques and prayer rooms, this program focuses not only on Qur'anic literacy but also on the cultivation of noble character (akhlakul karimah). The results indicate a significant transformation in behavior; children who previously engaged in counterproductive outdoor activities are now more focused on positive spiritual and social endeavors. The success of the program is indicated by a decrease in the intensity of nighttime wandering and an increase in learning discipline. The conclusion of this activity confirms that community synergy through structured religious programs is effective in reducing the potential for juvenile delinquency and strengthening the moral resilience of the younger generation at the rural level.

Stunting is a complex public health problem that requires a multisectoral approach in its management. This community service aims to increase the capacity of village officials and Village Consultative Body (BPD) in handling stunting through the strategic role of management higher education institutions. The method used is a participatory approach involving 18 participants consisting of village officials and BPD members. The activities were carried out through stages of needs analysis, stunting program management training, action plan development assistance, and monitoring evaluation. The results showed a significant increase in participants' understanding of stunting program management (from 45% to 85%), the formation of a stunting management working team at the village level, and the preparation of a comprehensive stunting management action plan. The social change that has been realized is increased cross-sectoral coordination in handling stunting and the formation of a data-based monitoring system at the village level. Management higher education institutions play a strategic role in building the managerial capacity of village officials to manage stunting programs effectively and sustainably.

This community service program aims to strengthen high school graduates’ understanding of the architectural profession, educational pathways, and legal qualifications required to become a professional architect under the Indonesian Institute of Architects (IAI). The online outreach was held on November 27, 2025, featuring two licensed architects from IAI and attended by 97 participants. The activities included interactive presentations, discussions, and an evaluation through a five-item pretest and post-test. The results show an overall improvement in participants’ comprehension of architects’ roles, responsibilities, and professional legality, with an average accuracy above 90%. The greatest improvement occurred in the legal aspect, where participants recognized the importance of the Surat Tanda Registrasi Arsitek (STRA) as a legal credential for professional practice. This program effectively increased prospective students’ awareness of professionalism, ethics, and regulatory understanding in architectural practice. It also served as an academic promotion platform that bridges architectural education with society’s demand for competent and ethical architects.

Hydrometeorological disasters increase the risk of infectious diseases due to environmental changes, damaged sanitation systems, and limited access to health services. These conditions highlight the need to strengthen community-based early detection systems as part of an early warning strategy. This community service activity aims to enhance the capacity of community health volunteers in the early detection and reporting of infectious diseases through the digitalization of a simple surveillance system. The program was implemented in disaster-affected areas, involving community health volunteers as key partners. The methods included health education on post-disaster infectious diseases, technical training on the use of surveillance instruments, and assistance in implementing health surveillance forms in accordance with guidelines from the Ministry of Health of the Republic Indonesia. The results showed a significant improvement in the knowledge of participants, with ≥80% of volunteers passing the post-test evaluation. In addition, participants demonstrated improved skills in recording, identifying symptoms, and systematically reporting infectious disease cases. The digitalization of surveillance forms facilitated real-time data collection and reporting, enabling faster responses to potential outbreaks. This program contributes to strengthening community-based early warning systems and enhancing the role of community health volunteers as the frontline in post-disaster infectious disease control. The implementation of this initiative is expected to support rapid interventions by health service facilities, improve cross-sector coordination, and serve as a replicable model for strengthening community surveillance systems in other disaster-prone areas.

This research focuses on examining the relationship between environmental accounting practices and firm value creation, considering the role of profitability as an intermediary mechanism. The study was conducted on companies in the basic and chemical industry subsectors listed on the Indonesia Stock Exchange during the 2020–2024 period. Green Accounting in this study is represented through environmental cost disclosure, while firm value is proxied by Price to Book Value (PBV), and profitability is measured by Return on Equity (ROE). The analysis used a panel data regression approach, complemented by a mediation test using the Sobel test. Empirical results indicate that the implementation of Green Accounting has not had a significant impact on profitability or firm value. Conversely, profitability has been shown to have a positive and significant relationship with firm value. Furthermore, the mediation test indicates that profitability plays no role in channeling the influence of Green Accounting on firm value. These findings lead to the interpretation that Green Accounting practices in the studied sectors still reflect regulatory compliance and efforts to gain social legitimacy rather than a strategy to increase short-term economic value.

The policy of increasing fuel prices is a strategic public policy that has broad implications for the lives of people in Indonesia. Fuel plays an important role in supporting economic activity, distribution of goods, and social mobility. This article aims to analyze the impact of the fuel price increase policy on public interests by emphasizing the current context in Indonesia and the empirical realities that arise in society. This study uses a qualitative approach through literature review and policy analysis. The results of the study show that the increase in fuel prices has a direct impact on the increase in the cost of living, a decline in people's purchasing power, and the emergence of social pressure, especially among low-income groups. Although the government views this policy as a rational step to maintain fiscal stability and the sustainability of energy subsidies, compensation and social protection policies remain key factors in ensuring that the public interest and the goal of community welfare are maintained.

The rapid development of digital technology and its increasing number of users have led to increased use of online games among adolescents. A frequently encountered behavioral problem is aggressive behavior resulting from online gaming. The research method used was a literature review by examining various previous research articles relevant to the research topic. The sources used were scientific journals discussing aggressive behavior due to online gaming in adolescents. The collected data were then analyzed descriptively to obtain an overview of the level of tendency for aggressive behavior to emerge, which is influenced by the intensity of online gaming. The results of the study showed a significant relationship between aggressive behavior and the intensity of online gaming. Therefore, the implication is that guidance and counseling should not only focus on behavioral management but also efforts to detect early and prevent it through assessment, early screening of risky behavior, information services, psychoeducation on digital literacy, play time management, and emotional management. Collaboration between guidance counselors, teachers, and parents is crucial in integrating students' behavioral development sustainably, so that guidance and counseling services become a system that plays a role in reducing the risk of aggressive behavior due to online gaming in adolescents.