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Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Hypertension is categorized as one of the most widespread chronic non-infectious conditions among the elderly and can heighten the risk of serious complications. A non-pharmacological strategy that may be implemented to manage hypertension is the administration of boiled moringa leaves (Moringa oleifera), which are known among scientific communities for possessing antioxidant agents and potent bioactive molecules that function synergistically in maintaining cardiovascular stability and decreasing arterial pressure. This empirical study sought to examine how far the intake of boiled moringa leaves contributes to reducing blood pressure values in hypertensive older adults living within Meunasah Papeun Village, situated in Krueng Barona Jaya Subdistrict, Aceh Besar District. The statistical evaluation showed a significant p-value of 0.001 (p < 0.05), confirming a substantial effect under a quantitative quasi-experimental approach applying the One Group Pretest-Posttest model. The research sample included 20 participants chosen from a total population of 77 individuals through purposive sampling. The investigation took place from May 27 to June 25. Data were obtained using observation forms, standard operating procedures (SOP) for moringa leaf preparation, and manual sphygmomanometer readings. The findings revealed that prior to the application of treatment, the mean systolic blood pressure reached a level of 193.30 mmHg, whereas following the intervention it displayed a considerable decrease, it fell to 129.75 mmHg. The mean diastolic pressure also exhibited a decrease from 94.00 mmHg, confirming the notable influence of moringa leaf decoction in controlling hypertension. In summary, moringa leaf infusion proved effective in lowering blood pressure among elderly individuals suffering from hypertension. It is recommended that patients regularly consume boiled moringa leaves when experiencing increased blood pressure, that community health services provide education regarding non-pharmacological hypertension management through moringa leaf decoction, and that further research explore this topic with broader variables.

Knee osteoarthritis is one of the most prevalent musculoskeletal disorders in the elderly, characterized by progressive degeneration of articular cartilage, chronic pain, joint stiffness, and reduced functional capacity. In Indonesia, the prevalence of knee osteoarthritis is notably high, affecting over 30% of individuals aged above 60 years. This condition leads to significant health burdens, impaired quality of life, and increased economic costs. Non-pharmacological management strategies such as hydrotherapy and quadriceps exercise are widely recommended to relieve pain and improve joint function. Hydrotherapy utilizes the physical properties of water including buoyancy, hydrostatic pressure, viscosity, and warmth to reduce joint loading, enhance circulation, and promote relaxation. Quadriceps exercise, on the other hand, focuses on strengthening the quadriceps muscle to stabilize the knee joint, thereby reducing pain and improving functionality. The combination of these two interventions is expected to provide greater benefits than a single modality. Research Design: This study employed a quasi-experimental design with a one-group pre-post test approach on 12 elderly respondents with knee osteoarthritis at OSF Magdalena Daemen BSB Convent. Pain was measured using the Visual Analogue Scale (VAS) before and after the intervention, which consisted of hydrotherapy and quadriceps exercise administered twice a week for four weeks. Results: The findings showed a decrease in the mean pain score from 4.42 to 3.08, with the Wilcoxon test yielding p = 0.001 (p < 0.05), indicating a significant difference in pain levels before and after the intervention. Conclusion: The combination of hydrotherapy and quadriceps exercise is effective in reducing pain in patients with knee osteoarthritis.

This study explores the urgency of enacting a specific Electronic Waste Management Law in Indonesia as a legal foundation to support the achievement of net zero emissions. Using a normative juridical approach, the research analyzes existing legal shortcomings, the application of the Extended Producer Responsibility (EPR) principle, and comparative insights from international e-waste regulatory frameworks. The findings indicate that current environmental regulations, such as Law No. 32 of 2009 on Environmental Protection and Management and Government Regulation No. 101 of 2014 on Hazardous Waste Management, do not explicitly regulate electronic waste. As a result, e-waste management remains fragmented and largely handled by the informal sector without adequate supervision or accountability mechanisms. Therefore, the establishment of a comprehensive E-Waste Law is crucial to enhance Indonesia’s legal structure, substantive norms, and legal culture in supporting a sustainable circular economy. Through the implementation of EPR and shared responsibility among producers, consumers, and government institutions, the law can function as a strategic tool to minimize electronic waste generation, improve recycling efficiency, and reduce carbon emissions. Such legal innovation would reinforce Indonesia’s environmental governance and accelerate progress toward its national goal of achieving net zero emissions by 2060.

This study examines the influence of credit interest rates and third-party funds on the credit distribution of PT BPR BKK Banjarharjo, Brebes Regency, using a quantitative approach based on secondary data from monthly financial reports between 2020 and 2024, amounting to 60 observations. The results show that, partially, credit interest rates exert a negative and significant effect on credit distribution, while third-party funds demonstrate a positive and significant impact. Simultaneous testing further confirms that both variables collectively have a significant influence on credit distribution. These findings emphasize the importance of banking institutions in carrying out their intermediation function effectively, where the ability to maintain competitive credit interest rates and strengthen public fund mobilization becomes a strategic necessity to improve credit growth and financial stability. Moreover, the study highlights the role of micro-banking as a foundation for regional economic development, particularly in rural areas where local banks serve as drivers of community empowerment and sustainable economic activity. By reinforcing prudent management of interest rates and optimizing fund collection, banks can ensure not only improved financial performance but also the expansion of credit access for micro, small, and medium enterprises. The outcomes of this research are expected to provide practical contributions to policymakers in the banking sector, enrich scientific literature in financial management, and serve as a relevant reference for subsequent studies focusing on credit distribution, financial intermediation, and the development of microfinance institutions.

This research aims to analyze the normalization of the Kepandean Market in Serang City and its impact on advancing the urban economy. The Kepandean Market, a vital economic center, has faced challenges related to infrastructure, spatial planning, and vendor management, which have hindered its potential. This study employs a qualitative descriptive method, collecting data through observation, in-depth interviews with traders and the market management, and documentation. The findings indicate that normalization efforts, including infrastructure revitalization, vendor relocation, and improved management, have significantly enhanced the market's functionality and aesthetics. These changes have led to an increase in visitor numbers, improved transaction volumes, and a more orderly trading environment. The implication of this normalization is a positive stimulus for the local economy, creating a multiplier effect that supports the vision of an advanced Serang City economy. This study concludes that a structured and well-managed market normalization is a key strategy for urban economic development.

The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

This study is motivated by the challenge of economic independence for Islamic boarding schools amid the transformation of their role in the modern era. Islamic boarding schools no longer function solely as traditional Islamic educational institutions, but have also developed as centers for economic and social empowerment of the community. However, dependence on uncertain external funding sources has prompted the need to develop a sustainable economic ecosystem for Islamic boarding schools in order to strengthen the independence of these institutions. This study aims to explore the development of Islamic boarding school financing management based on economic independence. This study uses a qualitative approach, with an exploratory sequential mixed methods design. The research method uses Research and Development (R&D) with the Analysis, Design, Development, Implementation, Evaluation (ADDIE) development model. The results of the study found that: 1) Financial management in two Islamic boarding schools has been carried out systematically through planning, funding diversification, governance, and continuous evaluation with a contextual approach. 2) The development of financial management has shifted from an administrative function to an economic independence strategy based on the integration of modern governance and Islamic boarding school values.

Background: Multiple sclerosis (MS) is a chronic autoimmune disease that affects the central nervous system and often leads to fatigue, mobility impairments, and psychological issues such as anxiety and depression, all of which significantly reduce the quality of life of those affected. Yoga therapy, as a holistic non-pharmacological approach, has gained attention as an alternative rehabilitative intervention for MS patients. Objective: The aim of this review is to literatureally examine the effectiveness of yoga therapy on the physical and psychological aspects of individuals with MS, with a particular focus on the duration, frequency, and forms of yoga practice used. Methods: The method employed in this study was a literature literature search across databases including Google Scholar, PubMed, ScienceDirect, and ResearchGate, using clearly defined inclusion and exclusion criteria. A total of 15 articles with experimental and quasi-experimental research designs published within the past 10 years were analyzed in this review. Result: The results indicate that yoga is effective in reducing fatigue levels, improving balance and muscle strength, and enhancing daily physical functioning. Psychologically, yoga has been shown to significantly reduce anxiety, stress, and depression, while also improving self-efficacy, focus, and emotional quality of life. Conclusion: In conclusion, yoga is a safe and effective intervention that can serve as a complementary rehabilitative strategy in the management of MS, both physically and psychologically, although further research with stronger methodologies is needed to support its implementation in clinical practice.

Background: Decreased kidney function is one of the serious complications of diabetes mellitus, which can develop into chronic kidney disease (CKD). This study aims to reduce kidney function in diabetic patients who are members of the Chronic Disease Management Program (Prolanis) at the Comal Pratama Clinic. Objective: The Prolanis program aims to effectively manage chronic conditions such as diabetes, these results show that most patients continue to experience significant decline in kidney function. Methods: This study involved a longitudinal analysis of Prolanis patient data, focusing on changes in creatinine and urea levels as indicators of kidney function. Clinical data used in this study included creatinine and urea levels, taken from patient medical records in 2023 and 2024. Results: The results showed a significant increase in creatinine and urea levels among the patients studied, indicating worsening kidney function during the study period. This study emphasizes the importance of closer monitoring and more specific interventions to protect kidney function in diabetic patients who are members of Prolanis. Conclusion: Most patients continue to experience significant decline in kidney function.

This study addresses the inefficiencies in the manual student payment administration system currently used at SMK Bina Insan Nusantara, which relies on handwritten ledgers and Microsoft Excel spreadsheets, leading to frequent data errors, delayed reporting, and difficulties in retrieving payment records. The research aims to design a web-based information system to streamline the recording, monitoring, and reporting of student payments. A descriptive research approach was employed, with data collected through direct observation, semi-structured interviews with administrative staff, and literature review. System analysis was conducted using the PIECES framework, and system design followed the Unified Modeling Language (UML) methodology. The proposed system features user authentication, student data management, real-time payment input, digital receipt generation, and automated reporting (daily, monthly, and yearly). Black-box testing confirmed that the system functions as intended, validating inputs, processing transactions accurately, and generating reliable outputs. Findings indicate that the web-based system significantly improves data accuracy, operational efficiency, accessibility, and service quality compared to the existing manual process. The implementation of this system enables school administrators to manage payments more effectively, provides students and parents with timely access to payment information, and supports faster, data-driven decision-making by school leadership and the foundation. Future enhancements could include mobile integration and online payment gateways.

In the digital era, business entities increasingly rely on computerized systems to manage financial activities efficiently. This study aims to design and develop a web-based financial reporting application for UD Jaya Abadi, a trading company located in Magetan Regency. The development process utilized the Rapid Application Development (RAD) methodology to ensure user involvement and rapid prototyping. Data were collected through observation and interviews with the business owner to identify problems in manual bookkeeping and report preparation. The resulting application automates financial processes including sales, purchases, journal entries, and financial reporting in accordance with SAK ETAP standards. System modules include master data management, transaction recording, and financial reporting such as income statements, balance sheets, and cash flow reports. Testing using the black box method confirmed that all system functions operated correctly. This web-based system enhances data accuracy, minimizes human error, and provides real-time access to financial information, significantly improving the efficiency of financial management at UD Jaya Abadi.

The performance of investigators in resolving criminal cases is one of the key indicators of police effectiveness. However, the Semendawai Suku III Police Sector still faces challenges in monitoring case resolution due to the lack of an integrated reporting system and minimal documentation of investigators’ knowledge. This study aims to develop an interactive dashboard system based on Knowledge Management to assist in monitoring case resolution performance and support data- and knowledge-based decision-making processes. The research employs the Prototype method, involving several stages: needs analysis, system design, system development, testing, and refinement. The system was developed using the PHP programming language and MySQL database. The implementation results show that the dashboard can display data on criminal reports, case resolutions, and pending cases in an informative and integrated manner. In addition, the knowledge base feature functions as a medium for storing and sharing investigators’ experiences (lesson learned), allowing field knowledge to be reused by other officers when handling similar cases. Overall, the implementation of the interactive dashboard system based on Knowledge Management at the Semendawai Suku III Police Sector successfully improves work efficiency, strengthens the transparency of investigative performance, and builds a foundation for sustainable organizational learning within the police environment.

Waste management remains a major challenge, particularly due to the lack of public awareness and habits in sorting waste from its source. Innovative technology-based solutions are needed to support more effective waste management systems. This study aims to design and develop an Internet of Things (IoT)-based smart trash bin capable of automatically sorting metal and non-metal waste. The system utilizes an ESP32 microcontroller as the main controller, an LJ12A3-4-Z/BY sensor to detect metal materials, an E18 sensor to detect non-metal materials, and an ultrasonic sensor to monitor bin capacity. The waste separation mechanism is operated by a servo motor controlled by the system, while the Blynk application is integrated for real-time monitoring and full-capacity notifications sent directly to the user’s smartphone. The research stages included hardware design, microcontroller programming, IoT platform integration, and functionality testing to ensure system performance and reliability. The results showed that the smart trash bin operated as expected, successfully identifying and separating metal and non-metal waste automatically, while also sending real-time notifications to the user when the bin approached full capacity. The implementation of this technology has the potential to modernize waste management processes, improve the efficiency of waste sorting, and reduce dependency on manual labor. Furthermore, this research opens opportunities for future development by integrating additional sensors and cloud-based data management systems to support smart city initiatives and sustainable waste management practices.

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

In today’s era, we are very familiar with operating systems that function to manage the work of hardware and software so they can be used properly. One of the most widely used operating systems is Windows, because it has an easy-to-understand interface and is capable of running multiple applications simultaneously. To support this, Windows requires a process management mechanism, namely a way for the system to organize running programs so they do not interfere with each other and remain stable. In process management, there is an important component called the Process Control Block (PCB). The PCB can be likened to an identity card or a complete record of a process, as it contains information such as the process ID, status, CPU usage, memory, and files being used. This study aims to analyze the role of the process control block, focusing on how the Process Control Block stores important information regarding the status and activity of each process, ensuring smooth, efficient, and non-conflicting application execution. In this research, experiments were conducted to measure CPU usage, memory, and execution time by various processes with different priorities to observe the information of running processes. The analysis results show that each application has its own Process ID and PCB, which records status, CPU registers, memory allocation, and I/O resources used. The PCB enables multiple applications to perform multitasking effectively.

The rapid development of network infrastructure demands high Quality of Service (QoS), especially in Metro Ethernet networks widely utilized by telecommunication service providers. A primary challenge is efficient bandwidth management to ensure network stability and performance. This research aims to optimize bandwidth management by implementing the Y.1731 method based on Ethernet Operations, Administration, and Maintenance (OAM) on Raisecom devices. The methodology employed is a quantitative experimental approach based on technical simulation within an Professional Network Emulator Tool Lab (PNET Lab), where real-time network performance measurements are conducted using the ITU-T Y.1731 protocol for key parameters such as delay, jitter, and packet loss on Raisecom devices (represented by Cisco routers). The expected outcomes include increased efficiency in bandwidth utilization through more adaptive allocation, comprehensive and accurate real-time network performance monitoring capabilities, validation of OAM functions on Raisecom devices, improved Quality of Service (QoS) and better Service Level Agreement (SLA) attainment, and the provision of technical recommendations for network management. The implementation of Y.1731 is anticipated to quickly detect and respond to service degradation, thereby providing a strong basis for decision-making in network management and contributing to the enhancement of service quality in Metro Ethernet networks through optimization based on proactive monitoring.

This research is motivated by the importance of the role of madrasah supervisors in providing effective supervision to improve the quality of madrasah principals' performance, especially in private Madrasah Tsanawiyah environments. Supervisory supervision not only functions as a quality control tool, but also as a means of coaching, mentoring, and empowering madrasah principals in carrying out managerial, leadership, and school development tasks. The purpose of this study is to analyze how supervisory supervision management can improve the performance of private Madrasah Tsanawiyah principals, as well as to identify the most relevant supervision strategies in supporting the achievement of educational quality. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation, which are then analyzed descriptively. The results of the study indicate that the implementation of planned, systematic, and continuous supervisory management has a positive effect on improving the competency of madrasah principals in the aspects of planning, program implementation, and educational evaluation. The findings also show that participatory and communicative supervision can build motivation and a sense of responsibility of madrasah principals in managing institutions effectively. The implication of this research is the need to improve the capacity of madrasah supervisors through training and role strengthening so that supervision can truly drive optimal madrasah principal performance, thus impacting the quality of education in private junior high madrasahs.

The Hospital Management Information Sistem (SIMRS) is a key component in the digital transformation of healthcare services, aiming to enhance efficiency and service quality. This study evaluates the implementation of SIMRS at Mutiara Bunda Mother and Child Hospital and explores the challenges and opportunities for improvement. A qualitative case study approach was employed, with data collected through in-depth interviews, observations, and document reviews involving five key informants, including the medical records head, medical service manager, registration officers, and IT staff. The results show that the SIMRS covers registration, procedure input, laboratory, and pharmacy functions. However, issues such as delayed data entry by medical staff, limited equipment, lack of integration across service units, and absence of written user guidelines and regular training persist. The study concludes that although the SIMRS is in use at RSIA Mutiara Bunda, sistem optimization, staff capacity building, and stronger managerial support are crucial to fully realize its potential in improving service quality.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.