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Youdy Wellem Kalumata; Yuni Asri; Ananda Sagita Maharani

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Background: Acute respiratory infection (ARI) remains a major public health concern, particularly in primary care settings. Lifestyle factors such as dietary patterns and physical activity are increasingly recognized as potential contributors to respiratory health. Objective: This study aimed to examine the association between dietary patterns, physical activity, and ARI among primary care patients in East Halmahera, Indonesia. Methods: A cross-sectional study was conducted at a primary health care facility in East Halmahera, Indonesia, from January to February 2026, involving 106 respondents selected using a total sampling technique. Data were collected using structured questionnaires and medical records. Variables included sociodemographic characteristics, dietary patterns, physical activity, and ARI status. Data were analyzed using descriptive statistics and Chi-square tests with a significance level of p < 0.05. Results: The prevalence of ARI among respondents was 77.4%. Bivariate analysis showed that dietary patterns (p = 0.006) and physical activity (p = 0.015) were significantly associated with ARI. In contrast, age, gender, marital status, education level, employment status, smoking, and alcohol consumption were not significantly associated with ARI (p > 0.05). Conclusion: Dietary patterns and physical activity were significantly associated with ARI among primary care patients in East Halmahera. These findings highlight the importance of lifestyle-related factors in addressing respiratory infections at the primary care level.  

Nizma Hartin Ferawati; Farida Noor Irfani; Nazula Rahma Shafriani

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

Lucia Arum Sari; Dinasti Pudang Binoriang

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Old age is the final phase in the human life cycle, characterised by a decline in physiological function. Global data shows that the prevalence of old age will increase from 33.69 million to 48.19 million by 2035. One of the effects of this decline in physiological function is a disruption in the quality of sleep among the elderly. As many as 50-60% of elderly people in Indonesia experience sleep disorders. One way to overcome sleep disorders is through relaxation therapy. Progressive Muscle Relaxation is a technique performed by stretching and relaxing certain muscles to relax the body. The purpose of this study was to determine the effectiveness of progressive muscle relaxation on the quality of sleep in elderly people. This research method involved a nursing care process from assessment to evaluation using a case study design. The research sample consisted of one elderly person with moderate sleep quality. The intervention was given for 10-15 minutes using eight movements with a frequency of twice a week for one month. The data were analysed using pre-test and post-test PSQI questionnaires to determine sleep quality. The results of this study indicate that progressive muscle relaxation training has an effect on improving sleep quality in the elderly.

Rivaldo, Rahul; Elvia Zahara, Anzu

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study aims to analyze the effect of wages and work environment on employee performance at PT. Rezeki Surya Gasindo. The background of this research is based on the importance of decent wages and a conducive work environment as factors that can enhance employee productivity and work quality. This study employs a quantitative method with a causal associative approach. Data were obtained through the distribution of questionnaires to all employees of PT. Rezeki Surya Gasindo and measured using a Likert scale. The data analysis techniques used in this study include validity and reliability tests, R-square test, and hypothesis testing through bootstrapping with SmartPLS 3 software. The results indicate that wages have a positive and significant effect on employee performance, and similarly, the work environment also has a positive and significant effect on employee performance. Simultaneously, wages and work environment are proven to have a significant effect on employee performance. These findings suggest that the company should pay attention to providing appropriate wages and creating a comfortable work environment in order to optimize employee performance.

Nizma Hartin Ferawati; Farida Noor Irfani; Nazula Rahma Shafriani

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Neonatal sepsis is a major factor contributing to morbidity and mortality in newborns. C-Reactive Protein (CRP) and leukocytes are laboratory tests used as indicators of inflammation. This study aims to determine the relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients. The research method used was an observational analytic with a cross-sectional approach. Neonatal sepsis at PKU Muhammadiyah Yogyakarta in the period 2021-2026 consisted of 30 samples using a total sampling technique. The distribution of respondents was dominated by male gender compared to female gender, who had a low birth weight <2,500 grams. Based on the study, normal CRP levels were found in 21 respondents, which was caused by a delay in increasing CRP levels. Leukocytes had high levels in 18 respondents. Leukocytes are an initial phase of examination in detecting inflammation that does not require a long time, have several different morphological types in detecting inflammation in the body. This study shows that the most dominant increase in leukocyte levels is found in eosinophils and neutrophils. Based on medical record data at PKU Muhammadiyah Hospital Yogyakarta, analysis using the Spearman correlation test yielded a correlation coefficient of 0.261 with a significance value of 0.164 (p > 0.05). The results showed no significant relationship between the studied variables, with a positive direction and weak correlation strength. The conclusion of this study is that there is no significant relationship between C-Reactive Protein levels and leukocyte profiles in neonatal sepsis patients.

Winarno, Edy; Nur, Indah Manfaati; Karim, Abdul; Amri, Saeful; Wirdati, Ismi Elya +1 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Artificial intelligence has the potential to support radiology workflows by assisting in the identification of cases that may require additional clinical attention. However, alert-oriented medical AI systems should provide not only classification outputs but also interpretable evidence that can be reviewed and audited by clinicians. This study develops and evaluates an explainable multimodal framework for binary chest X-ray alert classification using paired radiology reports and chest X-ray images. The text branch employs TF-IDF n-gram features with a class-balanced Logistic Regression classifier, while the image branch fine-tunes a pretrained ResNet18 model. The two branches are integrated through probability-level late fusion using a validation-selected fusion weight. Explainability is implemented in a modality-specific manner: global coefficient analysis is used to identify influential textual cues, while Grad-CAM heatmaps are used to visualize salient image regions. Experiments were conducted on paired samples from the Open-i/IU X-Ray dataset using text-only, image-only, and fusion-based evaluation settings. Additional analyses include case-level complementarity analysis, bootstrap confidence intervals for ROC-AUC, shortcut-feature inspection, and qualitative Grad-CAM auditing. The results indicate that the text modality provides the dominant predictive signal under the current proxy-label setting. Late fusion produced a small descriptive improvement on the test set, increasing accuracy from 0.8533 to 0.8667, F1-score from 0.8817 to 0.8936, and ROC-AUC from 0.8936 to 0.9025 compared with the text-only baseline. However, the observed ROC-AUC improvement was not statistically conclusive based on bootstrap analysis. These findings suggest that the proposed framework is useful as a reproducible and auditable multimodal prototype, while also highlighting important limitations, including proxy-label ambiguity, potential label leakage from radiology reports, limited image-branch contribution, lack of external validation, and the need for stronger explanation and calibration assessment.

Fajar Romadon; Zulgani Zulgani; Nurhayani Nurhayani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Nailatul Karimah; Iqnatia Alfiansyah; Nataria Wahyuning Subayani

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aimed to describe: (1) the development process of the Eksotika Pop-Up Book media on local wisdom material for fourth-grade elementary school students, (2) the validity of the media, (3) its effectiveness, and (4) students’ responses toward the media. This research employed a Research and Development (R&D) method using the ADDIE model, consisting of Analyze, Design, Development, Implementation, and Evaluation stages. The study was conducted at UPT SDN 256 Gresik. Data were collected through interviews, observations, validation questionnaires from media and material experts, student response questionnaires, and learning outcome tests. The results showed that the Eksotika Pop-Up Book media was feasible for use in learning activities, obtaining a media expert validation score of 95.31% and a material expert validation score of 93.75%, both categorized as very valid. The media and content were aligned with the learning objectives and supported students’ understanding of local wisdom traditions in Gresik, including Rebo Wekasan, Malam Selawe, Pasar Bandeng, Sanggring, Pencak Macan, and Damar Kurung. Therefore, the Eksotika Pop-Up Book is considered valid and feasible as an alternative learning medium for Grade IV IPAS learning.

Hanna Mathoroza

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

Hanna Mathoroza

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The high rate of occupational accidents globally and nationally demands the strengthening of Occupational Health and Safety (OHS) management systems, particularly in the high-risk industrial sectors. The study aims to analyze the implementation of safety induction at PT X and develop audiovisual educational media as a solution to improve occupational safety understanding. The research method employed is descriptive qualitative, with data collection techniques including field observations, in-depth interviews, and review of corporate documents, Problem prioritization was determined using the Urgency, Seriousness, and Growth (USG) method, while root cause analysis was conducted using a Fishbone diagram. Research findings indicate that the current oral delivery method for safety induction is ineffective, as evidenced by 13% of participants needing to retake the comprehension test. As an intervention, “POWER SAFE” video media was developed, which, based on the Methodology, Effectiveness, Efficiency, and Relevance (MEER) analysis, proved to have the highest effectiveness and relevance in delivering standardized safety information. The implications of study emphasize that the use of structured digital media is a strategic step to minimize gaps in understanding and strengthen the safety culture within high-risk work environments.

Rinto Francius Sirait; Merlin Santinus

Jurnal Pendidikan, Bahasa dan Budaya 2026 Pusat Riset dan Inovasi Nasional

Pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has experienced a decline in quality in fostering the maturity of faith and the spiritual life of the congregation. The purpose of this study is to determine the extent to which emotional intelligence influences the quality of pastoral care within the Voice of Truth Gospel Church throughout North Sumatra. This study uses a quantitative approach. The data obtained were analyzed using simple linear regression techniques. This study proves that: Based on data reduction, it is known that the emotional intelligence of pastors, administrators, and servants of the Voice of Truth Gospel Church in the North Sumatra region is in the high category; Based on the results of data reduction, it is also known that the majority of respondents assess that pastoral care within the Voice of Truth Gospel Church throughout North Sumatra has been running quite effectively; Emotional Intelligence has a positive and significant effect on the variable of Pastoral Care Quality. This can be seen from the calculated t (8.857) > t table (1.65437) and Sig. (0.000) < 0.05, and based on the results of the coefficient of determination test, it is known that the Quality of Herding is influenced by the Emotional Intelligence variable with a value of 61.2% and the remaining 39.8% is influenced by other variables outside this study.

Primanando Alfian Dwinatha; Vidi Sandi

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

King Royal Hotel Restaurant still applies manual sales transaction recording, causing data management and revenue report preparation to be less than optimal. This study aims to design and implement a Flutter-based sales and revenue reporting application that utilizes local storage as a data storage mechanism on the device. The system development method used is the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The application was developed using the Flutter framework with the Dart programming language and utilizes the shared_preferences and hive packages for local data management on the device without requiring an internet connection or external database server. In addition, the application is designed to be easy for restaurant employees to use in recording daily transactions more quickly and accurately. Testing was conducted using the Black Box Testing method, which showed that all application features functioned according to functional requirements. The results of the study indicate that the Flutter-based application with a local storage approach is capable of improving transaction recording efficiency and generating revenue reports automatically at King Royal Hotel Restaurant.

Lamapaha, Fernanda Maria Immaculata; Samosir, Magdalena Silawati; Sanga, Konstantinus Pati

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

The rapid development of digital technology has encouraged businesses, including skincare brands, to utilize social media as an effective marketing platform. This study aims to analyze the influence of digital marketing strategies and social media content quality on consumer purchase decisions for skincare products. This research employs a quantitative associative approach. Data were collected through questionnaires distributed to 97 respondents, selected using the Slovin formula. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, as well as the coefficient of determination (R²), with the assistance of SPSS. The results show that digital marketing strategies have a positive and significant influence on consumer purchase decisions. Furthermore, the quality of social media content also has a positive and significant influence on purchase decisions. Simultaneously, both variables significantly affect consumer purchase decisions. These findings indicate that effective digital marketing strategies, along with informative, engaging, and credible social media content, can enhance consumer interest and positively influence their purchasing decisions regarding skincare products.

Go'o, Maria Elsiana; Rangga, Yoseph Darius Purnama; Yosef Tonce

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to determine and analyze the effect of entrepreneurial knowledge and entrepreneurial skills on business success in Micro, Small, and Medium Enterprises (MSMEs) in Aesesa District, Nagekeo Regency. The background of this research is driven by fluctuations in MSME performance, unstable turnover, suboptimal management, low customer satisfaction, and limited practical skills and knowledge. This study utilizes a quantitative approach with a causal associative method. The population consists of all 3,705 active MSMEs in Aesesa District. The sampling technique used was purposive sampling with specific criteria, and the sample size was calculated using the Slovin formula with a 10% margin of error, resulting in exactly 100 respondents. Data collection was conducted via structured questionnaires with a 1–5 Likert scale. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, and normality), multiple linear regression analysis, t-test, F-test, and coefficient of determination administered through SPSS. The multiple linear regression analysis yielded the equation Y = 12.450 + 0.412X1 + 0.385X2. The partial test (t-test) demonstrates that entrepreneurial knowledge has a positive and significant effect on business success (t count 4.120 > t table 1.984, sig 0.000). Entrepreneurial skills also exert a positive and significant impact on business success (t count 3.850 > t table 1.984, sig 0.000). Simultaneously (F-test), entrepreneurial knowledge and entrepreneurial skills have a significant combined effect on business success with F count 38.450 > F table 3.09. The coefficient of determination (Adjusted R Square) value of 0.442 indicates that the variation in business success is influenced by both independent variables by 44.2%, while the remaining 55.8% is explained by external factors outside this research model.

Ma’ruf, Muhamad Imam; Rengga, Andreas; Nunsio Handrian Meylano

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This research aimed to: (1) describe purchasing decisions, price, and servicescape at Otto Coffee Truck Maumere, and (2) analyze the influence of price and servicescape on purchasing decisions at Otto Coffee Truck Maumere. This research used a quantitative approach using a survey method. Data collection techniques included observation, and the distribution of questionnaires to descriptive analysis, instrument testing, classical assumption testing, multiple linear regression analysis, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R2) with the assistance of statistical software. The Result of the research indicated that price had a positive but insignificant effect on purchasing decisions at Otto Coffee Truck Maumere. Meanwhile, the servoicescape variable had a positive and significant effect on purchasing decisiond. Simultaneously, price and servicescape had a positive and significant effect on purchasing decisions at Otto Coffee Truck Maumere. Therefore, Otto Coffee Truck Maumere should maintain a competitive pricing strategy and continue to improve the quality of uts servicescape to enhance consumers’ purchasing decisions.

Wilminche M. D E. L. Kelen

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

Various studies indicate that mathematics learning in schools is still dominated by teacher-centered methods that emphasize abstract concepts, resulting in limited connection to real-life contexts and low student engagement. Therefore, innovative learning approaches are needed to bridge mathematical concepts with real-world experiences while encouraging active student participation. This community service activity aims to enhance students’ conceptual understanding and creativity through the use of innovative mathematics teaching aids within a participatory approach. The method employed is descriptive-implementative, consisting of needs analysis, training implementation, and evaluation stages. Data were collected through concept understanding tests, mathematical creativity tests, observations, and interviews, and were analyzed using both quantitative and qualitative approaches. The results show an improvement in students’ conceptual understanding as well as the development of mathematical creativity, indicated by increased fluency, flexibility, and originality in problem-solving. In addition, students’ active participation in the learning process significantly improved. The use of teaching aids proved effective in creating more meaningful learning experiences through direct interaction with mathematical concepts. In conclusion, the use of mathematics teaching aids in participatory-based learning is effective in improving the quality of learning, particularly in terms of students’ conceptual understanding and creativity.

Sukmawaty Sukmawaty; Aloysia Ispriantari

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Diabetes mellitus, as a persistent non-infectious metabolic pathology increasingly prominent in the global epidemiological spectrum, is fundamentally characterized by dysfunctional hyperglycemia rooted in primary disruptions of pancreatic insulin hormone synthesis or peripheral resistance to its biological action, thereby inducing dynamic imbalances in gluconeogenesis and glycolysis pathways; amid the hypothesis that body mass index (BMI) as a measure of central adiposity potentially mediates variability in serum glucose levels, this quantitative observational study with a cross-sectional design rigorously tests the causal relationship between BMI and fasting/random blood glucose concentrations in a cohort of 134 adult subjects with type 2 diabetes mellitus affiliated with primary care services at Puskesmas Bongo II, Boalemo Regency, through an inclusive total sampling recruitment strategy, precision anthropometric measurement instruments (height, weight, WHO BMI categorization), and laboratory-validated glucometric validation, with multivariate inferential processing based on the Chi-Square independence test at a Type I error rate of α=0.05 using the latest edition of the SPSS analytical suite; the demographic profile highlights female gender supremacy (90 individuals, 67.2%), the normoweight group (78 cases, 58.2%), concurrent with substantial glycemic elevation prevalence (78 subjects, 58.2%), but the crucial statistical output reveals a p-value of 0.831 (>0.05) that negates any probabilistically meaningful association, thus the substantive conclusion affirms the non-significance of the BMI-glucose relationship in this local context, while implying the dominance of alternative etiopathogenic factors such as hypercaloric macronutrient intake patterns, deficits in aerobic/anaerobic physical activity, non-adherence to multidisciplinary pharmacological protocols (e.g., metformin/oral hypoglycemics), and a comprehensive management paradigm integrating behavioral education, continuous monitoring, and personalized interventions to mitigate long-term cardiovascular risks across the diabetes mellitus spectrum.

Loi, Olivia Putri Trivenia; Rangga, Yoseph Darius Purnama; Tokan, Maria Goreti Mao

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the effect of Digital visual marketing and Service Innovation, both partially and simultaneously, on the decision to rent Sikka traditional clothing at Meliana Collection. The background of this research is based on the unstable fluctuations in the number of rental transactions at the object of research, so a strategy is needed that can increase consumer appeal, especially through strengthening visual-based digital marketing and improving service quality. This study uses a quantitative approach with causal associative methods. The population in this study consists of all consumers who have rented traditional clothing at Meliana Collection. Determination of the number of samples was carried out using a probability sampling technique with the Slovin formula at a 10% error level, resulting in 88 respondents as the research sample. Data were collected through the distribution of questionnaires and further analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 23 software. The results of the research partially (t-test) show that the Digital visual marketing variable has a positive and significant effect on rental decisions (t-count 2.955> 1.988; Sig 0.004). The Service Innovation variable also has a positive and significant effect on rental decisions and is proven to be the most dominant variable influencing consumer decisions (t-count 11.386 > 1.988; Sig 0.000). Simultaneously (F-test), the two independent variables have a significant combined effect on consumer rental decisions (F-count 77.606>2.71; Sig 0.000). The combination of the Digital visual marketing and Service Innovation variables contributes 64.6% (R Square 0.646) to rental decisions, while the remaining 35.4% is influenced by other factors or variables outside of this research model.

Qori Adha Fatimatus Zahro; Ratnaningrum Ratnaningrum

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Mey Pasampe; Esrawati Ka’bi Sumussang; Arya Salo Pongtinggi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The fleeting nature of human life constitutes a key theme in theological reflections within the Old Testament, particularly in the Book of Psalms in the Alkitab, which highlights human limitations and the inherent uncertainty of existence. Psalm 39:6–7 depicts human life as a transient shadow and emphasizes the futility of human efforts if they are not oriented toward God. This study seeks to explore the meaning of human transience in this passage and assess its theological significance for contemporary life. A qualitative approach with biblical hermeneutics is employed, considering historical, literary, and theological dimensions. The analysis indicates that the metaphor of the “shadow” illustrates human fragility, while the depiction of life’s futility critiques the human tendency to find purpose solely in worldly endeavors. Despite this, Psalm 39 ultimately directs readers toward hope in God, portraying Him as the ultimate source of true meaning. In a modern, materialistic context, this message continues to be relevant as a reminder of human dependency on God and the limitations of human life. Therefore, the transience of life does not signify the end of existential purpose but rather opens the way to deeper spiritual insight and the strengthening of faith.