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In general, school students buy snacks in the school canteen or street vendors (PKL) around the school. 2 The types of food sold are varied, ranging from healthy snacks to unhealthy snacks so that they can attract students to consume school snacks. Healthy snacks are foods that have sufficient and balanced nutrition and do not contain (contaminated) elements that can harm or damage health. This community service activity aims to educate healthy eating patterns to prevent food and drinks containing microbial contamination at Mariana Catholic High School, Medan. The method used is an educational approach through health counseling, interactive discussions, and demonstrations of hygienic practices, especially correct handwashing techniques and the importance of maintaining personal hygiene and the school environment. This activity was attended by 40 students as participants. The evaluation of the activity focused on one main indicator, namely student participation in hygienic behavior practices as a form of direct application of the material that has been given. The results of the activity showed that all participants (100%) followed the demonstrated hygienic practices, which indicates a very high level of participation and enthusiasm. These findings indicate that educational methods accompanied by hands-on practice are effective in increasing understanding and encouraging the adoption of clean and healthy living behaviors. Community service activities at Mariana Catholic High School in Medan have been shown to increase students' knowledge about the dangers of microbial contamination and the development of hygienic behaviors in daily life. Structured and ongoing education is an effective preventive measure to create a healthy and clean school environment.

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

This study aims to describe the forms and social functions of code-switching and code-mixing in the film Hujan Bulan Juni and to explain how language choice represents identity and social differences among the characters. The film was chosen because it portrays interactions between characters from different cultural backgrounds Javanese and Manadonese which allows for complex patterns of language contact. The study employed a descriptive qualitative method using observation and note-taking techniques on dialogues containing Indonesian, Javanese, and Manadonese linguistic elements. The data were analyzed using the sociolinguistic frameworks of Gumperz (1982) and Wardhaugh (2015) to uncover the social functions and identity meanings reflected in the speakers’ language choices.The findings reveal that code-switching from Indonesian to Manadonese serves to reinforce ethnic solidarity, emotional closeness, and cultural pride, while switching from Indonesian to Javanese reflects politeness, intimacy, and social hierarchy. Meanwhile, code-mixing between Indonesian and Manadonese marks distinctive speech styles and expresses regional identity, whereas code-mixing between Indonesian and Javanese functions to soften utterances and portray the speakers’ courteous demeanor. Overall, language choice in Hujan Bulan Juni is not merely a communicative tool but also a representation of identity and social differentiation within Indonesia’s multilingual society.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

The purpose of this community service is to help provide direction and counseling to the Principal, Vice Principal, Administrative Staff, and Teachers' Council of Citra Madinatul Ilmi Banjarbaru High School , regarding the introduction of elements of human resource management. Counseling in order to increase insight and knowledge for the Principal, Vice Principal, Administrative Staff, and Teachers' Council. The method of implementing this community service is carried out in several activities, namely the survey stage, namely socialization is carried out by compiling various things that will be conveyed during the community service activities that will be carried out which include: preparing the material to be provided, preparing the schedule for providing materials and surveying the community service location. The socialization stage, namely before the community service activities are carried out, a socialization stage is carried out, namely conducting a friendly meeting with the school to convey the intent and purpose of this community service. At this stage, cooperation is also established and the community service activity schedule is determined.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

Elderly people are individuals aged 60 and over who have equal rights in community life. The emotional state of the elderly is a psychological state that encompasses the ability to think, feel, and act, as manifested through behavior. To stabilize the emotions of the elderly, cadres and their families must have an adequate level of emotional intelligence. One non-pharmacological approach currently being studied is the Spiritual Emotional Freedom Technique (SEFT), an emotional healing method that combines spiritual elements, positive affirmations, and stimulation of the body's meridian points. SEFT is believed to reduce psychological stress that contributes to high blood pressure. This therapy is easy to learn, can be performed independently, and requires no special equipment, making it highly suitable for use in elderly communities with limited access to advanced medical services. At this event, counselors provided support in delivering material on Motivation and Prevention of Psychological Disorders in the Elderly using the SEFT. The purpose of this material is to provide motivation, reduce, and prevent psychological impacts. Participants benefited from the material, knowledge, and experience sharing, as well as solutions, resulting in a better understanding of motivation, reduction, and prevention of psychological impacts. This community service program was conducted with approximately 33 participants in the "Teratai" elderly group. It is hoped that this community service program will be beneficial and provide considerations for solutions and decisions, adding information and insight related to motivation, reduction, and prevention of psychological impacts.

This study aims to evaluate the effectiveness of the implementation of the marketing mix in SMEs in the laundry service sector, focusing on the 7P elements: product, price, promotion, place, process, people, and physical evidence. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation with laundry business owners. The results show that a diverse range of services, competitive pricing, strategic location, and structured work processes contribute to the sustainability of the business. However, challenges such as unpredictable weather, timeliness, limited facilities, and suboptimal promotion still pose barriers to improving service quality. The findings highlight the importance of strengthening digital promotion, modernizing equipment, and improving the accuracy and consistency of human resources (HR) to enhance the effectiveness of the marketing mix. With improvements in these areas, laundry SMEs can enhance their competitiveness and provide better service to customers, thus strengthening their position in a competitive market.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

This study analyzes the short story Cinta Semata Wayang by Nuryana Asmaudi SA using a literary psychology approach grounded in Sigmund Freud’s psychoanalytic theory. The research applies a literature study with a descriptive qualitative method. Data were collected through close reading to identify structural elements and the psychological dynamics of the characters. The findings reveal marital conflict symbolized through wayang figures, particularly Rama and Sinta. Structurally, the story presents a progressive plot, symbolic and metaphorical language, and central themes of love and responsibility. The psychological analysis highlights the interaction of the id, ego, and superego within the main characters: Rama experiences tension between personal desires and moral norms, while Sinta demonstrates superego dominance through loyalty and emotional endurance. The short story emphasizes that true love is not solely based on emotion but also requires responsibility, commitment, and moral awareness as the foundation of a harmonious and sustainable relationship. This research contributes to literary psychology studies and deepens understanding of moral values in literature.

This study aims to examine business models in the gypsum sector by utilizing the Business Model Canvas (BMC) framework. The gypsum business is one of the fields that is growing rapidly in line with the increasing need for residential construction, building renovation, and aesthetic and functional interior design. However, to be able to survive and compete in an increasingly competitive market, gypsum business actors are required to have a business model that is structured, adaptive, and value-oriented for customers. This study uses a qualitative approach with a descriptive type of research. Data collection was carried out through in-depth interviews and direct observation of Nury Gipsum's business located in Klaten Regency. The results show that all nine elements in the Business Model Canvas, namely key partners, key activities, key resources, value offerings, customer relationships, distribution channels, customer segments, cost structure, and revenue streams, have been optimally implemented. Thus, the Business Model Canvas has proven to be effective in providing a comprehensive overview of business operations and can be a strategic basis for decision-making and gypsum business development in the future.

This study analyzes the short story Cinta Semata Wayang by Nuryana Asmaudi SA using a literary psychology approach grounded in Sigmund Freud’s psychoanalytic theory. The research applies a literature study with a descriptive qualitative method. Data were collected through close reading to identify structural elements and the psychological dynamics of the characters. The findings reveal marital conflict symbolized through wayang figures, particularly Rama and Sinta. Structurally, the story presents a progressive plot, symbolic and metaphorical language, and central themes of love and responsibility. The psychological analysis highlights the interaction of the id, ego, and superego within the main characters: Rama experiences tension between personal desires and moral norms, while Sinta demonstrates superego dominance through loyalty and emotional endurance. The short story emphasizes that true love is not solely based on emotion but also requires responsibility, commitment, and moral awareness as the foundation of a harmonious and sustainable relationship. This research contributes to literary psychology studies and deepens understanding of moral values in literature.

The development of electronic commerce through marketplace platforms presents new challenges in civil law enforcement, particularly concerning the platform's liability for the circulation of counterfeit goods. This study aims to analyze Shopee's legal responsibility as a provider of electronic transaction services regarding the sale of counterfeit goods, based on Article 1365 of the Civil Code concerning Unlawful Acts and its relation to consumer protection principles as regulated in the Republic of Indonesia Law Number 8 of 1999 concerning Consumer Protection. The research uses a normative juridical method with a legislative approach and literature study, including provisions in the Law on Electronic Information and Transactions and Government Regulation Number 71 of 2019 on the Implementation of Electronic Systems and Transactions. The research findings indicate that although Shopee does not act as a direct seller, the platform still has a legal obligation to provide a reliable, secure, and responsible electronic system. Negligence in verifying sellers and monitoring products has the potential to fulfill the elements of unlawful acts, particularly the elements of fault and causal relationship with consumer losses. This study emphasizes that Shopee qualifies as a business actor in the context of consumer protection, thereby bearing both preventive and repressive responsibilities to ensure transaction security and prevent the circulation of counterfeit goods on its platform.

Iwan Fals’ song "Bento" offers social criticism, which is analyzed using Teun A. Van Dijk's critical discourse analysis model. Released in 1989, the song critiques the social conditions and behaviors of the wealthy elite during the New Order era, highlighting issues of arrogance, corruption, and social inequality. This qualitative descriptive study applies the Analisis Wacana Kritis (AWK) method, analyzing the lyrics of "Bento" through three dimensions: text, social cognition, and social context. In the text dimension, the analysis reveals the main theme as a depiction of the fictional character "Bento," portrayed as an arrogant and corrupt figure. The text structure employs a narrative persona pattern, with semantic elements describing the luxury of New Order rulers and the exploitation of the common people. The stylistic devices, including anthropomorphism and rhetoric, emphasize the selfish enjoyment of the elite. In the social context, the song is a response to the corruption, collusion, and nepotism (KKN) that characterized the New Order regime. Through satire, "Bento" critiques the dominance of the elite and their disregard for the common people. Overall, the song exposes the power dynamics and corruption under the New Order regime.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study explores how the organizational culture of Sanggar Kartika Budaya strengthens local artistic values through identity building, leadership, training strategies, and adaptive creativity. Rooted in a commitment to traditional arts, the sanggar positions local cultural expression not only as heritage but also as a living space for innovation. The research aims to uncover how these cultural elements shape member behavior, sustain artistic traditions, and support the regeneration of young artists. Using a qualitative approach with document analysis, this study examines official profiles, program descriptions, and relevant scholarly sources. The findings reveal that the sanggar’s cultural identity centered on the motto “Pegang Teguh Seni Tradisi Siap Berkreasi”serves as the backbone of its learning system and creative ecosystem. Leadership plays a central role in directing artistic vision while safeguarding cultural authenticity. Structured training, literacy activities, and collaborative performances effectively embed traditional values in new members. The sanggar also demonstrates an ability to evolve with modern trends through creative choreography, multimedia integration, and active participation in contemporary festivals, all while maintaining strong roots in local heritage. These findings highlight how a well-structured organizational culture can act as a powerful engine for cultural preservation and artistic resilience. The implications suggest that cultural institutions can remain relevant in a fast-changing era by blending heritage with innovation, ensuring that tradition continues to live meaningfully in the hands of future generations.

This research examines the strengthening of inter-agency collaboration through an integrated implementation model in the social rehabilitation program for people with physical disabilities at UPT Bina Daksa Pasuruan, East Java, Indonesia. The social rehabilitation program for persons with disabilities faces significant challenges in coordination, resource allocation, and service integration among multiple stakeholders, including government agencies, non-governmental organisations, and community groups. This study employs a qualitative case study design, using in-depth interviews, focus group discussions, and document analysis to collect data from program implementers, beneficiaries, and related stakeholders. The findings reveal that effective inter-agency collaboration requires five key elements: shared vision and goals, clear communication channels, adequate mechanisms for resource sharing, strong leadership commitment, and continuous monitoring and evaluation systems. The integrated implementation model developed in this study emphasises horizontal and vertical coordination, participatory planning, capacity building initiatives, and community empowerment strategies. The results demonstrate that strengthening inter-agency collaboration through this integrated model significantly improves program effectiveness, service quality, and beneficiary satisfaction. This research contributes to the theoretical understanding of collaborative governance in disability services and provides practical recommendations for policymakers and practitioners in developing countries

This research is purposely conducted to evaluate and compare the effectiveness, efficiency, applicability  and appropriateness of modern firefighting systems installed on board ships. As a result, the review attempt to  ascertain the significance of firefighting systems on ships in terms of their safety, types, structure, principles as  well as installations. In this way, the review tries to justify the importance of these systems on board ships. The design of this survey revolves around three basic elements that incorporate the complete firefighting  procedure. These components include: modern technology of firefighting, different types of systems that are  used on board ships and people traits in terms of drilling, firefighting training to deal with any incident of fire.  In the previous decade, the globe has experienced massive destructions, harms and injuries resulting from fire incidents on ships. This has triggered and ignited enhanced fabrication and staging of new practices,  technologies and inventions aimed at efficiently deal with fire incidents so as to support the safekeeping and  reliability on these fire systems on board ships. Equally, through this technological enhancement, the  firefighting systems have been designed to facilitate rapid detection capable of differentiating between real  smokes or flames indicators in case of a fire event on board ship. In recent times, these technological  developments have been viewed as strategies that help ship owners to ensure better protection of the crew’s life,  ship’s inventories as well as minimising on the possible losses that occur as a result of fire events on board ship.  Therefore, with the review of the recent or latest methods and technologies for speedy fire detection on ships,  the review demonstrates enhancement attributes, features and qualities of these new systems. Additionally, the  paper critically evaluates the components of these firefighting systems, as well as looking at their competences,  capabilities, benefits and applicability on board ships.

This study explores the persuasive linguistic techniques used in 50 Instagram advertisements by Anomali Coffee, a prominent Indonesian specialty coffee brand. The research aims to identify and analyze the linguistic strategies embedded in captions, hashtags, slogans, and textual elements in promotional visuals using Lamb’s (2011) 21 category persuasive language framework. A descriptive qualitative approach was adopted for this purpose. The analysis reveals 46 instances of persuasive techniques, with the most common being inclusive language, imagery, hyperbole, connotation, and colloquial expressions. These findings suggest that Anomali Coffee strategically employs emotional engagement, community oriented language, and sensory appeals to strengthen brand identity and resonance. Additionally, credibility enhancing strategies such as expert opinion and evidence are also evident. The study contributes to the application of Lamb’s taxonomy in Indonesian digital marketing, particularly in the specialty coffee industry, showing how linguistic persuasion can amplify consumer interaction on social media platforms. However, the study’s focus on a single brand and textual features limits its generalizability. Future research should consider cross brand comparisons, multimodal analyses, and consumer response studies to further explore the effectiveness of persuasive techniques. Overall, the findings offer valuable insights into the role of persuasive language in shaping digital marketing strategies for local coffee brands in Indonesia.