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This study aims to analyze the performance of a simple cooling device based on a fan and ice to improve thermal comfort in the female dormitory rooms of Pondok Pesantren Darunnaja, Bengkulu. The research used an experimental quantitative approach involving temperature and humidity measurements as well as perception data collected through Likert-scale questionnaires. The experiment was conducted in six dormitory rooms measuring 3 × 3 meters. The results indicated that the device was capable of reducing room temperature by approximately 3–5°C and increasing relative humidity to a moderate level. About 70% of respondents reported an improvement in thermal comfort after using the device. Although the cooling effect was not optimal, the fan-and-ice-based system proved effective in creating a more comfortable indoor thermal environment. This simple cooling technology is cost-efficient, energy-saving, and environmentally friendly, making it suitable for application in dormitory or low-cost housing environments.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.

This study aims to analyze the effect of profitability, liquidity, and asset structure on the capital structure of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with firm size as a moderating variable. The research employs a quantitative approach using secondary data obtained from financial statements. The sample was determined through a purposive sampling technique, resulting in 27 banking companies that met the criteria. Data were analyzed using multiple regression analysis and Moderated Regression Analysis (MRA). The results reveal that profitability has a negative and significant effect on capital structure, indicating that banks with higher profitability tend to reduce their dependence on external financing. In contrast, liquidity and asset structure do not have a significant effect on capital structure, suggesting that these factors are less influential in determining debt policy within the banking sector. Furthermore, the MRA results demonstrate that firm size moderates the relationship between profitability and capital structure, implying that larger firms can better manage internal funds to reduce leverage. However, firm size does not moderate the effects of liquidity and asset structure on capital structure. These findings contribute to understanding capital structure determinants in the Indonesian banking industry.

This research investigates the impact of Corporate Social Responsibility (CSR), along with Capital Intensity, Company Scale, and Profitability, on practices of Tax Evasion within energy firms registered on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The matter of tax evasion endures as a major concern, given its effects on government funds and business openness. By employing a quantitative method featuring a causal-associative structure, the study empirically explores the links between these factors. Information from secondary sources, including yearly reports and sustainability documents, was collected and examined through multiple linear regression analysis via IBM SPSS version 26. The findings show that CSR exerts a positive and meaningful influence on Tax Evasion, whereas Capital Intensity and Company Scale demonstrate positive influences that lack significance. In opposition, Profitability displays a negative and meaningful effect on Tax Evasion. As a whole, the independent factors together exert a significant influence on tax evasion behaviors. These outcomes strengthen agency and legitimacy theories, implying that CSR initiatives could function as a tool for securing legitimacy in handling tax duties while promoting long-term corporate adherence to fiscal obligations.

This research is a case study describing the implementation of spirituality in financial management at the Wairklau Congregation Monastery of PIJ Maumere. The objective is to evaluate the application of the values of simplicity, transparency, and responsibility in financial management. The research utilized qualitative methods with an ethnographic approach, incorporating interviews, observations, and document reviews. The findings show that spirituality in financial management is effectively implemented in accordance with the established guidelines. Managers carry out their duties as a form of service, without expecting compensation, demonstrating a strong sense of spiritual commitment. One of the main challenges identified is maintaining effective communication within the team. This emphasizes the significance of managers who internalize spiritual values, enabling them to serve with integrity, responsibility, and accountability. Furthermore, it highlights the role of spirituality in fostering ethical behavior in financial practices. This research underscores the need for ongoing training and internalization of these values to enhance financial management effectiveness in religious institutions.

This study aims to analyze the effect of institutional ownership and firm size on auditdelay with audit quality as a moderating variable in 54 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Using a quantitative approach with panel regression analysis, The audit delay is calculated using the number of days between the end of the financial year and issuance date of the audited financial statements; Institutionelles Eigentum is calculated by percentage institutional shareholding; firm size by the natural logarithm of total assets; and audit quality is proxied by the reputation of the Public Accounting Firm (Big Four and Non-Big Four). The results show that institutional ownership has no effect on audit delay, firm size has a negative effect on audit delay, and audit quality weakens the negative effect of both institutional ownership and firm size on audit delay. These findings highlight the need for companies and auditors to reconsider the effectiveness of monitoring mechanisms and audit quality to achieve more optimal audit completion.

The addition of butterfly pea (Clitoria ternatea) extract which contains antioxidants into pasteurized milk is expected to increase the intake of antioxidants in the body. This research was conducted to evaluate the effect on pH, color, organoleptic chracteristic, and antioxidant activity of pasteurized milk. This study used a completely randomized design (CRD) with 5 treatments and 4 replications. The results of this study showed that increasing concentration of extract decreased pH, brightness, redness and yellowness. P3 was the most preferred treatment according to sensory evaluation. The antioxidant activity increased proportionally with extract concentration, reflected in decreasing IC50 values from 116.54 ppm (P0) to 19.06 ppm (P4). These findings indicate that the enrichment of pasteurized milk with butterfly pea extract effectively enhances its antioxidant capability while maintaining favorable sensory properties, particularly at moderate extract concentrations.

This study aims to identify: 1) The effect of halal certification on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 2) The effect of the product on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. 3) The effect of religiosity on the perceptions of students of the Islamic Economics program at IAIN Pontianak regarding Pro-Israel products. The method used in this research employs a quantitative method. Data collection was conducted through the distribution of questionnaires to respondents. The data analysis used is panel data, and the hypothesis testing uses the coefficient of determination (R2), partial (t-test). The data used by the researcher is primary data that is then processed into secondary data, which includes halal certification, products, religiosity, and student perceptions. Data testing was also conducted with the help of SPSS 25 and Eviews 12 applications. The results of this study show: 1) The halal certification variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 1.6157 and a probability (p) of 0.0190. 2) The product variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 0.481082 and a probability value of 0.0314 < 0.05. 3) The religious variable has a significant partial effect on student perceptions, as indicated by a t-statistic value of 6.9607 and a probability of 0.000 < 0.05.

The halal status and price of a product significantly impact purchasing decisions. For example, Kropinka. The products offered have received halal certification from the relevant authorities. On the other hand, Kropinka also has a price difference compared to commonly sold coffee in the market. However, the demand for Kropinka is very high, leading Kropinka farmers to state that they struggle to meet the demand due to the sometimes insufficient supply of Kropinka. This situation makes Kropinka a suitable subject for research. The research methodology employed in this study is a quantitative method. The quantitative research method involves a specific population or sample. The data collected utilize research instruments and data analysis employs numerical (statistical) methods aimed at hypothesis testing applied to examine significance and hypothesis results. The review of the t-statistic shows 1.96, indicating that H0 is rejected. For the probability value, observing the p-value of 0.05, H0 is rejected. Thus, it can be concluded from this research that Variables X1 and X2 have significant values due to the p-value of 0.05. Based on the results of the conducted study, the following conclusions can be drawn: 1. The halal label present on KROPINKA product packaging has a relationship and significantly influences the purchasing decision of KROPINKA products, as indicated by a significance level of 0.024 < 0.05. This evidence demonstrates that the presence of halal labeling on KROPINKA products provides a positive value that significantly impacts consumers' purchasing decisions. 2. The varied prices of KROPINKA products corresponding to the types of products have a relationship and significantly influence the purchasing decision, as indicated by a significance level of 0.000 < 0.05. This further proves that the price The diverse range of products from KROPINKA provides a positive value that has a significant opportunity to influence consumer purchasing decisions. Additionally, halal labeling and pricing have a relationship and simultaneously exert a significant influence on the purchasing decisions of KROPINKA products

This study examined the effect of modified mung bean powder (Vigna radiata) media with the addition of glucose and chitin on the growth of Trichophyton rubrum. The results of the One Way ANOVA test showed a p value = 0.931 (p>0.05), indicating no significant difference between the modified media and Sabouraud Dextrose Agar (SDA). Media with a concentration of 2% showed a colony diameter of 97.8% of the control, proving the ability of mung bean nutrition, glucose, and chitin to support fungal growth. The color of the media varied from light to dark yellow without affecting the morphology of the colony. The best growth occurred on the 4th to 14th day with a cotton-like colony texture. These results confirm the potential of modified mung bean media as an economical, environmentally friendly, and effective alternative to SDA, especially for laboratories with limited resources, as well as opening opportunities for the development of local media based on other natural materials.

Digital transformation in the modern era has significantly influenced various aspects of life, including education. Today's university students, as digital natives, have a strong tendency to access information and learn through social media platforms such as Instagram and YouTube. This opens up great opportunities to develop more adaptive, contextual, and relevant learning strategies, particularly in Islamic Religious Education (PAI), which is often perceived as traditional and monotonous. This community service project aims to transform PAI learning methods through the integration of social media to enhance student engagement and learning motivation. The implementation method includes five stages: socialization, training and workshops, content production mentoring, instructional implementation, and evaluation and reflection. The results show that the use of YouTube and Instagram as learning media effectively increases student engagement scores (average 3.75) and learning motivation (average 3.80), with YouTube contributing the most by providing long-form, flexible educational content. Instagram complements this by delivering moral messages in a quick and visually appealing format. Beyond improving learning effectiveness, this initiative also promotes Islamic digital literacy and empowers students as content creators for moderate and educational Islamic messages. In conclusion, the strategic integration of social media in PAI learning is a proven innovative approach that should be widely adopted in higher education environments.

Mung bean sprout husk is waste with promising nutritive value (crude protein 14%, Total Digestible Nutrients 64.58%, moisture 63.35%) and, due to its high moisture, is suitable for processing via feed-wafer technology. This study aimed to evaluate the physical quality and identify the best storage duration of complete wafers formulated with mung bean sprout husk. A completely randomized design with four treatment levels (0%, 10%, 20%, 30%) and three replicates was used. Organoleptic traits were described descriptively, while physical traits density, water absorption, impact resistance, and wafer durability index (WDI) were analyzed by one-way ANOVA followed by Duncan’s Multiple Range Test (α = 0.05). Supplementation of mung bean sprout husk significantly affected density and water absorption (P < 0.05), with the 30% treatment achieving the highest density (0.57 g·cm⁻³) and water absorption (83.0%), both superior to the control (P < 0.05). In contrast, impact resistance (99.1%) and WDI (85.8%) did not differ among treatments (P > 0.05). Overall, the 30% supplementation delivered the best physical quality and the best storage duration among the tested formulations.

Unpredictable climate fluctuations are now a challenge to the survival of livestock, one of the largest food commodities in Kalimantan. As one of Indonesia's largest island, straddled by the equator, has a tropical climate that frequently experiences culmination phenomena due to year-round sunlight. This study aims to analyze livestock suitable for breeding in Kalimantan, considering various criteria from a reproductive perspective. This review integrates recent empirical studies and regional data to evaluate reproductive responses, adaptive physiology, and management strategies of tropical cattle under the environmental stressors typical of Kalimantan. Data collection will present various data on livestock in extreme hot environments from various parts of the world, which can reproduce well as a reference for adoption in Kalimantan. The novelty of this study lies in its synthesis of tropical reproductive physiology with practical interventions specific to Kalimantan’s humid equatorial environment. Recommended adaptive strategies include selective breeding for heat-tolerant genotypes, nutritional fulfillment, water supply, and thermal housing management. Collectively, these measures strengthen the resilience of tropical cattle production systems, improving food security and sustainability under climate variability.

Educational institutions are under pressure to create organized and responsible quality assurance systems because raising the standard of education has become a global imperative. The Internal Quality Assurance System (SPMI) and the External Quality Assurance System (SPME) are integrated in Indonesia to achieve this. However, accountability must be transparent, real-time, and not just administrative due to the quick digital revolution. In order to enhance educational accountability in the digital age, this study attempts to examine and model the integration of internet-based internal and external quality assurance systems. Nine pertinent papers from 2018 to 2025 were chosen and examined using a systematic Literature Review (LR) process and a qualitative methodology. The findings show that institutional performance and accountability are greatly improved by the successful implementation of SPMI, which is driven by the PPEPP cycle (Planning, Implementation, Evaluation, Control, and Improvement). Additionally, the integration of digital-based systems (e-SPMI) acts as a link between SPME and SPMI, guaranteeing data correctness, efficiency, and transparency for accrediting needs. The results highlight the need for an integrated, web-based quality assurance system that facilitates evidence-based decision-making in order to attain educational accountability in the digital age. In order to automate data collection and reporting procedures, the study advises educational institutions to implement an online quality management information system

Sectio caesarean (SC) is a major surgical procedure performed to save the mother and baby when normal delivery is not possible. However, this procedure may cause postoperative complications such as impaired physical mobility due to pain, muscle weakness, and anesthesia effects. These limitations can delay the healing process, increase the risk of infection, and reduce the mother's self-care ability. One effective non-pharmacological intervention to accelerate recovery is early mobilization through Range of Motion (ROM) exercises. This case study aims to analyze the effectiveness of early mobilization (ROM) intervention on improving mobility and reducing pain in post-sectio caesarean mothers. The study was conducted in June 2025 at RSUD Kajen with three respondents who underwent SC for different obstetric indications (postterm, CPD, and severe preeclampsia). The research design used a descriptive case study with pre–post intervention approach. The results showed that after performing ROM exercises gradually from six hours post SC, pain intensity decreased from a scale of 7–8 to 1–3 within three days. Mobility ability improved from only being able to turn sideways to sitting and walking with assistance. Respondents also showed increased motivation and independence in self-care activities. In conclusion, early mobilization (ROM) intervention is effective in accelerating recovery for post-sectio caesarean mothers. This intervention helps reduce pain, improve circulation, strengthen muscles, and enhance psychological adaptation. Early mobilization should be applied as part of routine nursing interventions in the postpartum ward.

Recurrent aphthous stomatitis (RAS) is a common inflammatory condition of the oral mucosa characterized by round or oval ulcers with well-defined reddish borders and a shallow base covered by a grayish or yellowish fibrinous pseudomembrane. RAS is generally classified into three clinical types—minor, major, and herpetiform based on the size, number, and duration of the lesions. Several factors contribute to its occurrence, including bacterial infections such as Streptococcus sanguis, immune system dysfunctions, and nutritional deficiencies involving iron, vitamin B12, and folic acid. Other potential triggers include local trauma, hormonal or endocrine imbalances, psychological stress, and allergic reactions. Among these, anemia due to deficiencies in iron, folate, or vitamin B12 is considered an important etiopathogenic factor, although its exact role has not been fully clarified. The management of RAS primarily focuses on symptom relief, promoting faster ulcer healing, and preventing recurrence through both topical and systemic approaches. Effective treatment often includes improving nutritional intake, maintaining oral hygiene, and addressing underlying systemic or psychological conditions. Understanding the multifactorial causes of RAS is crucial in developing comprehensive strategies for prevention and long-term management of this recurrent oral lesion.

This study examines the factors affecting Ship Agency Company Performance (Y) at Tanjung Emas Port, Semarang. The focus is on four independent variables: Waiting Time Perception (X1), Loading and Unloading Productivity (X2), Document Handling (X3), and Human Resources (X4). Using a quantitative approach and multiple linear regression analysis, data were collected from 100 employees across 27 agency companies. The results indicate that all four independent variables have a positive and significant partial effect on company performance. Waiting Time Perception (X1) was identified as the most dominant factor, with a coefficient of β=0.322\beta = 0.322β=0.322 and tcount=3.152t_{count} = 3.152tcount​=3.152, suggesting that docking time efficiency (influenced by pilot services and vessel intensity) is the key determinant of agency performance. The coefficient of determination (Adjusted R2R^2R2) is 0.370, indicating that 37% of the variation in performance is explained by the model, while the remaining 63% is influenced by external factors such as weather and macro policies. This study underscores the importance of managing port time effectively and improving Human Resources competencies to enhance agency performance in congested and digitized maritime environments, offering strategic recommendations for regulators and port managers.

Ship safety is critical, particularly for operations involving tugboats in busy maritime environments like Cirebon Port, Indonesia.1 Despite strict regulations, annual safety targets are often unmet, prompting the need to assess key influencing factors.1 This study investigates the partial influence of four independent variables—Harbor Master's Role (X_1), Ship Seaworthiness (X_2), Ship Crew (X_3), and Shipping Navigational Aids (X_4)—on Tugboat Safety (Y) at Cirebon Port.1 Employing an associative quantitative method, data were collected via questionnaires distributed to 104 tugboat crew members (N=104).1 Multiple linear regression analysis revealed that all four variables have a positive and significant influence on Ship Safety (Y) (all t_{hitung} > t_{tabel} (1.984) and Sig. < 0.05).1 The variable Ship Crew (X_3) was found to be the most dominant factor, exhibiting the highest influence (\beta=0.352, t_{hitung}=4.160), confirming the pivotal role of human resources and competence in maritime safety.1 The regression model explained 50.1\% of the variation in Ship Safety (Y) (Adjusted\ R^2 = 0.501), with the remaining 49.9\% attributed to external factors, such as unpredictable weather and external policies (Suryani et al., 2018). Managerial implications recommend prioritizing the training and certification of crew members and rigorously enforcing Ship Seaworthiness checks, specifically regarding expired safety equipment.

This research aims to analyze the partial and simultaneous influence of Leadership (X₁), Work Motivation (X₂), Compensation (X₃), and Work Environment (X₄) on Employee Performance (Y) at PT. Kalisari Putra Semarang, a company in the transportation sector. Using a quantitative associative method, data were collected from a census of 85 permanent employees (N=85) through questionnaires and analyzed using multiple linear regression (SPSS). The results confirmed that all four independent variables significantly and positively influence employee performance (all tₕᵢᵗᵘⁿg > tₜₐᵦᵉᵡ 1.66). Leadership (X₁) was found to be the most dominant factor, with the highest regression coefficient (β = 0.373), followed by Compensation (β = 0.182), Work Environment (β = 0.145), and Work Motivation (β = 0.110). The model demonstrated a strong explanatory power, with the Coefficient of Determination (R²) reaching 0.898, indicating that 89.80% of the variation in employee performance is explained by these factors. The main managerial implication is that improving leadership quality and competency is the most critical factor for maximizing employee performance in this company.