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Swimming performance is strongly influenced by aerobic endurance, which enables athletes to maintain speed, technique efficiency, and physiological stability during prolonged activity. However, quantitative data regarding aerobic endurance levels among club-level swimmers in Indonesia remain limited. This study aimed to describe the aerobic endurance level of athletes from the Science Swimming Team. A descriptive research design was employed involving 11 swimmers selected through purposive sampling. Data were collected using the Cooper Swimming Test conducted over a 15-minute freestyle swimming session, and aerobic capacity was estimated through VO₂max values. The collected data were analyzed descriptively to classify aerobic endurance levels based on established normative categories by sex and age. The findings indicated that most athletes achieved good to very good performance in swimming distance; however, VO₂max classifications showed that aerobic capacity was predominantly in the moderate category, with only one female athlete reaching an excellent level. This disparity suggests that favorable distance performance does not necessarily reflect optimal aerobic capacity. The results imply the need for more targeted training programs focusing on improving VO₂max through structured aerobic and interval-based training. These findings provide practical input for coaches in designing data-driven and individualized training strategies to enhance aerobic endurance and competitive performance in swimming athletes.

This study examines the urgency of institutional transparency in the Secretariat of the Bogor Regency Regional People's Representative Council  (DPRD) amid demands for good governance. The objective is to analyze the strategic role of the Public Relations, Protocol, and Publication Team of the Bogor Regency DPRD Secretariat in disseminating public information, with a focus on the use of the @setwankabbogor Instagram account as an instrument of transparency. Using a qualitative approach with a case study design, this research applies qualitative content analysis and observation of Instagram accounts, supported by organizational documentation related to the main tasks of Public Relations. The communication practices found were analyzed based on the theoretical benchmarks of the Two-Way Symmetrical Model and Organizational-Public Dialogic Communication (OPDC). Preliminary research results show that although Public Relations has been effective in documenting protocol and routine administrative activities, content related to core legislative functions such as the budget (KUA/PPAS) and oversight tends to be less dominant than ceremonial posts. The communication model applied still leans toward the Public Information Model, rather than the optimal Two-Way Symmetrical Model. Analysis shows a deficit in dialogic elements, particularly in genuine responsiveness (mutuality) and proactivity in discussing complex public issues, which has the potential to hinder the development of public trust. Optimization requires a shift in strategy towards evidence-based content planning and a focus on proactive dialogue and responsiveness, supported by institutional commitment and increased human resource capacity.

This study discusses the implementation of innovative software to improve the efficiency of information management systems at Bank Syariah Indonesia (BSI). The backround of this research begin with growing need for effective and efficient information systems in the digital era, particularly in Islamic banking which requires compliance with sharia principles. The purpose of this study is to identify how software innovation can support better service, data security, and operational effectiveness at BSI. By employing a qualitative descriptive methodology along with a literature review, this research analyzes various technological innovations such as artificial intelligence (AI), big data, and Customer Relationship Management (CRM) applications in Islamic banking systems. The findings show that the adoption of modern information technology significantly enhances operational efficiency, service quality, and competitiveness. The conclusion highlights that software innovation integrated with sharia principles strengthens the management information system and supports BSI’s vision to become a global center of Islamic finance. Future development of software should focus on improving data security and adapting to advanced technologies to further enhance customer service quality.

Chronic kidney disease is an increasingly prevalent health issue that requires more precise clinical data-based early detection methods to enable timely and appropriate treatment. This study focuses on developing a predictive model for chronic kidney disease using the Light Gradient Boosting Machine (LightGBM) algorithm and enhancing its performance through hyperparameter optimization with the Grey Wolf Optimizer (GWO). The dataset used originates from public sources and undergoes several preprocessing steps, including missing value imputation, categorical feature encoding, outlier handling, initial feature selection, and stratified data splitting to maintain model quality. Three modeling approaches were evaluated: LightGBM with default parameters, LightGBM enhanced using Random Search, and LightGBM optimized with GWO. The experimental results indicate that the baseline model already performs well, Random Search improves accuracy and F1-score, and GWO achieves the highest AUC-ROC value despite requiring longer computation time. Significance testing through cross-validation shows that the performance differences among the three models are not statistically significant, suggesting that the observed improvements are not strong enough to determine a definitively superior optimization method. The feature importance analysis highlights that clinical indicators such as creatinine levels, glomerular filtration rate, blood pressure, and urine protein contribute most prominently to the prediction. Overall, the study demonstrates that LightGBM is a reliable model for early detection of chronic kidney disease, and hyperparameter optimization still offers added value that can support the development of AI-based clinical decision-support systems

Investments in information technology (IT) often fail to deliver the expected added value due to excessive dependence on external suppliers, inflexible technological systems, or infrastructures that are highly vulnerable to various operational and security risks. This article analyzes organizational strategies to ensure the realization of added value from IT investments through the integration of strategic alignment and comprehensive risk management practices. By implementing strategic alignment, organizations are able to synchronize IT initiatives with core business objectives, organizational processes, and long-term strategic goals. At the same time, effective risk management plays a crucial role in reducing detrimental dependencies, including risks related to data breaches, system failures, cyber threats, and operational disruptions. This approach is supported by an extensive review of literature from credible and relevant academic sources, which demonstrates that systematic risk mitigation can significantly enhance organizational resilience, reliability, and overall value creation from IT investments. As a result, organizations are better positioned to optimize performance, improve decision-making capabilities, and ultimately achieve a sustainable competitive advantage in an increasingly digital business environment.

Islamic boarding schools (pondok pesantren) are the oldest Islamic educational institutions in Indonesia, playing a significant role in shaping the moral, spiritual, and intellectual character of society. Alongside the growing integration of formal education, pesantren are required to develop more modern and adaptive leadership models without abandoning their traditional values. This study aims to design a pesantren leadership structure that integrates transformational, distributive, and instructional leadership principles rooted in local culture. The analysis conducted at Pondok Pesantren Al-Mukhlisin in Deli Serdang Regency indicates that leadership patterns remain centered on the kiai figure, resulting in suboptimal coordination and delegation of authority. Transformational leadership is needed to foster inspiration and motivation; distributive leadership to strengthen collaboration and participation; and instructional leadership to ensure instructional quality and teachers’ professional development. The integration of these three leadership models is believed to create a pesantren leadership system that is visionary, participatory, and quality-oriented, while remaining aligned with local cultural values such as gotong royong, musyawarah, and familial solidarity. Thus, pesantren can evolve into innovative, adaptive, and sustainable Islamic educational institutions in the modern era.

This study has two main objectives, namely (1) to identify various difficulties experienced by students in reading activities in class III of MI Al-Barokah, and (2) to analyze the application of puzzle media as an alternative solution to overcome these difficulties. The research approach used is qualitative with a case study method. Data collection was carried out through observation, interviews, and documentation of teaching and learning activities. Data analysis followed the Miles and Huberman model, which includes the stages of data collection, data presentation, and conclusion drawing. The results showed that third-grade students at MI Al-Barokah still faced various obstacles in reading, including spelling letters one by one, needing the teacher's help when pronouncing words, difficulty distinguishing certain letters, often repeating words or sentences, and not being able to read fluently overall. The use of puzzle media proved to be effective in helping teachers overcome these problems. The use of this media was also able to increase student activity, foster a spirit of learning, and foster their interest in reading activities in the third grade at MI Al-Barokah.

This study aims to determine and describe the use of the drill method in developing the independence of children aged 5-6 years in PAUD Dermawan, Hasahatan Julu Village. In obtaining data in the study, the author applies qualitative research through data obtained through observation, interviews, and documentation. The data analysis used is data reduction, data presentation, and drawing conclusions. The results of the study show that: 1.) the independence of children in PAUD Dermawan has generally developed well. Most children have shown the ability to be responsible, confident, have a social soul, are able to interact and cooperate with their peers, and have initiative. However, there are still some children who need more attention from teachers in independence, especially in terms of self-confidence and the ability to take initiative 2.) Efforts made by teachers in using the drill method to develop the independence of children in PAUD Dermawan, namely: 1. Association, 2. Delivering goals, 3. Motivation, 4. Conducting exercises, 5. Evaluation, 7. Follow-up. 3.) The learning activities used by teachers to develop children's independence at Dermawan Early Childhood Education Center include coloring, writing, playing snakes and ladders, and even creating artwork such as professional hats.

The authority of fatwa in Islamic law is essential in directing the legal and moral behavior of Muslims. This study investigates the intricate dynamics of fatwa authority, emphasizing the equilibrium between its legality and its application in modern Islamic communities. The research investigates the historical underpinnings of fatwa issuance, examining the methodologies and standards used by religious scholars and organizations in the promulgation of fatwas. It also looks at the problems that come up when trying to put fatwas into practice in today's world, such as the role of governmental institutions, the many ways that Islamic scholars interpret them, and the changing demands of society. This study seeks to comprehend the legitimization and application of fatwas within various Muslim communities by a critical examination of legal and socio-political issues, while also evaluating the efficacy of fatwas in influencing contemporary Islamic legal practices. This research closes by offering ideas to augment the relevance and efficacy of fatwas within modern Islamic legal frameworks.

The use of Islamic music, especially nasyid, as a creative learning strategy in Islamic Religious Education (PAI) plays an important role in increasing students' motivation, understanding, and appreciation of religious values. This study uses a qualitative descriptive method to describe in depth how nasyid can be used as an innovative and effective learning medium to enrich the IRE teaching process. The findings show that the application of nasyid in the teaching and learning process can create a more interesting, interactive, and enjoyable learning atmosphere. This condition has been proven to encourage active student participation, making learning activities more meaningful and memorable. In addition, nasyid effectively helps students improve their memory and ability to memorize religious material in an easier and more enjoyable way. The positive impact is not only seen in cognitive aspects but also in the overall formation of students' religious character. Through nasyid, moral and spiritual values can be instilled more deeply, naturally, and continuously in everyday life. However, this study also found several obstacles, such as limited supporting facilities and the need to develop teachers' competencies in optimally applying nasyid as a learning medium. Therefore, the use of nasyid in PAI learning can be seen as a strategic innovation that has the potential to improve the quality of religious education holistically and have a positive impact on the development of students in a dynamic and challenging modern era.  

Micro-Hydro Power Plant (MHPP) is a renewable energy solution suitable for remote rural areas with river flow availability. This study was carried out in Kampung 17, Batulawang Village, West Java, through the Community Service Program of HMM ITPLN, by designing and implementing a simplified MHPP system. The analysis indicates a hydraulic power potential of 1.511 kW with an effective head of 3.08 m and a discharge of 0.005 m³/s. Of this potential, the maximum utilized power reached 1.108 kW, equivalent to 73.32% of hydraulic energy utilization. The system is capable of producing approximately 26.6 kWh per day or around 798 kWh per month, matching the total demand of 12 households and one mosque in Kampung 17. If this demand were supplied by the national grid (PLN) under the R-1/TR 1300 VA category at Rp1,444.70 per kWh, the monthly cost would amount to approximately Rp1,152,870. Hence, the MHPP enables annual savings of around Rp13.8 million while ensuring local energy independence

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

The global increase in life expectancy has significantly contributed to the growth of the elderly population, including in Indonesia, which has now entered the aging population phase with more than 10% of its total population aged 60 years and above. This demographic shift presents challenges in maintaining the quality of life among the elderly, particularly in tropical border regions such as Tarakan City. Karang Anyar Pantai Village, located in West Tarakan District, has a considerable number of elderly residents supported by existing elderly health posts (posyandu lansia). Social and health interventions through elderly exercise programs, nutritional support in the form of mung bean porridge, and regular monthly health check-ups are considered strategic efforts to improve physical health, metabolic function, and psychological well-being among the elderly. This study aims to evaluate the impact of these three interventions on enhancing the quality of life of the elderly in Karang Anyar Pantai. By assessing the effectiveness of these interventions, this research seeks to provide recommendations for improving elderly care programs in similar regions.

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

This classroom action research (CAR) aims to improve the level of students' English proficiency, specifically emphasizing their writing abilities.  The researchers aimed to investigate whether diary writing could elevate the writing abilities of second-semester students enrolled in the English Study Program at State Polytechnic of Madiun during the academic year 2024/2025. This research was carried out at Madiun State Polytechnic during the 2024/2025 academic year within Class A.  The researchers collected both qualitative and quantitative data.  The qualitative data collected from the scores obtained before the research and during its course, while quantitative data is utilized to compare the outcomes before and after the research, based on observations and interviews. The results of this study indicate that diary writing centered on visiting tourist attractions, memorable experiences, and national catastrophes can improve the writing proficiency of students enrolled in the English study program.  The impact of the increase is observable in the average scores of the pre-test and post-tests for each cycle, with values gradually ascending across cycles: pre-test 61, post-test cycle I 64, post-test cycle II 67, and post-test cycle III 71.

Internal control plays a crucial role in ensuring the reliability of financial reporting and the effectiveness of a company’s operations. One account that requires special attention is prepaid expenses, as its recognition and amortization may lead to misstatements if not properly executed. This study aims to analyze the implementation of internal control over prepaid expense accounts from the perspective of external auditors at Public Accounting Firm XYZ. The research employs a qualitative descriptive method through semi-structured interviews with auditors and examination of supporting documents related to the internal control system. The results indicate that internal control has been implemented through payment authorization procedures, verification of supporting documents, and testing of amortization allocations. However, weaknesses remain, including limited staff understanding of expense allocation policies and inadequate segregation of duties, which increase the risk of material misstatement. The findings highlight the importance of enhancing staff competence, establishing consistent amortization policies, and utilizing technology-based accounting systems to strengthen the effectiveness of internal controls and the reliability of financial reporting.

This study focuses on the role of auditing in improving the credibility and reliability of financial statements, particularly through the examination of cash and cash equivalents, which are the most liquid assets and also the most vulnerable to errors and fraud. The purpose of this study is to improve the understanding of financial statement users, including investors, financial analysts, consultants, academics and accounting practitioners, as well as accounting students, about the function of cash and cash equivalents audit reports in improving business quality. This study found that comprehensive and independent cash and cash equivalent audits can increase user confidence in the transparency, accountability, and reputation of companies. This study conducted semi-structured interviews with eight informants in Jakarta, Bogor, and Depok. The results show that three main factors influence financial statement users' perceptions of audit quality: auditor credibility, audit process independence, and the audit's ability to demonstrate good corporate governance. According to the results of this study, cash audits are very important as a measure of management integrity and a tool for assessing company quality. The study is also expected to help auditors and management improve audit practices that are clearer, more independent, and focused on the needs of financial statement users.

This study examines the challenges encountered by auditors in evaluating the fairness of notes payable and equity accounts as part of the financial statement audit process. These accounts carry a high risk of misstatement when recognition, measurement, or disclosure does not align with applicable standards. The purpose of this research is to provide an in-depth overview of the procedures, techniques, and professional judgments applied by auditors in assessing the fairness of both accounts, including issues related to misclassification, incomplete audit evidence, and limited responses from third-party confirmations. This study employs a descriptive qualitative method through a literature review of relevant academic publications. The findings indicate that auditors frequently face obstacles such as the mixing of accrued interest with the principal amount, low confirmation response rates, and inadequate supporting documentation. These challenges require auditors to perform alternative procedures and strengthen substantive testing to obtain sufficient and appropriate audit evidence. The implications of this study highlight the need for consistent application of auditing standards, comprehensive documentation, and effective communication with clients to ensure financial statements present a true and fair view.

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Economic development strategies play a crucial role in achieving sustainable growth through increased national productivity and equitable welfare distribution. The stability of macroeconomic indicators such as inflation, exchange rates, and gross domestic product growth reflects the effectiveness of government development policies. This study aims to analyze the relationship between economic development strategies and macroeconomic equilibrium in Indonesia by examining the interconnection between the product market and the money market. The research adopts a qualitative approach using literature studies derived from scholarly journals, academic articles, and economic publications obtained from Google Scholar and other credible sources. The findings indicate that maintaining balance between the product market and the money market contributes significantly to national economic stability. A well-coordinated synergy between fiscal and monetary policies is essential to preserve macroeconomic stability and ensure that economic development progresses inclusively and sustainably amid global challenges.