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This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

Abuse of Narcotics, Psychotropics and Addictive Substances (Drugs) among the younger generation is a crucial issue that threatens the future of the nation. This abuse has a significant negative impact on the mental and physical development of the younger generation. Therefore, prevention efforts through education, routine counseling and positive activities in the community are very important. The socialization program on the dangers of drugs was carried out at the Sumbersari Village Hall, Ngampel District, Kendal Regency. The targets for this activity are teenagers from Sumbersari Village. This activity is carried out using the ABCD method which includes identifying community strengths, asset mapping, community economic analysis, creating relationships and activity priorities, as well as monitoring and evaluation. The results of counseling regarding the abuse of narcotics, psychotropic substances and other addictive substances in Sumbersari village show significant benefits for the younger generation. Participants' responses emphasized the importance of the understanding provided. The suitability of participants' expectations with the reality of the activity can be seen from the appreciation for the presence of food and similarities with socialization at school. Participants' understanding also increased thanks to the material presented in an interesting way. Comfort during activities is an important factor in maintaining participant concentration. However, participant satisfaction was affected by schedule discrepancies.

Making environmentally friendly biopores and domestic incinerators is one method of waste management that can be used to overcome waste problems, both organic and non-organic waste management. This article discusses innovations in waste management in Tembokrejo, Pasuruan City through the use of environmentally friendly Biopores and Domestic Incinerators to overcome the waste problem in the subdistrict of Tembokrejo. Waste is one of the problems that until now has not been resolved properly. So an effective waste management strategy is   needed to avoid environmental pollution. The use of biopores and environmentally friendly domestic incinerators is one of the waste management techniques. By using organic waste for biopores and an environmentally friendly Domestic Incinerator for burning non-organic waste with minimal smoke so it doesn't pollute the environment. . The method used in this service activity consists of four stages, namely Observation, Preparation, Implementation, Evaluation. The result of this service is a change in people's attitudes and behavior towards waste management through the innovation of using Biopores and Domestic Incinerators so that they are starting to be interested in using this innovation to make the sub-district of Batasrejo free from the difficulties of waste management.

This research evaluates the effectiveness of socialization and law enforcement regarding underage electric bicycle riders, and provides recommendations for improvement. The study results show that current outreach programs are not yet effective in reaching the main audience, namely children and teenagers. This is caused by budget limitations, lack of support from stakeholders, and limited communication media. A lack of understanding among parents and young drivers as well as a lack of information at the school and community level exacerbates this problem. Law enforcement also remains weak and inconsistent, largely due to a lack of strict supervision and regulation, as well as a lack of understanding among law enforcement officials. In terms of regulations, Law no. 22 of 2009 does not yet specifically cover electric bicycles, which require updating to reflect the latest technology. The evaluation shows a mismatch between existing regulations and practice in the field. To improve this situation, it is recommended to increase outreach through educational programs in schools, partnerships with the media, drafting special regulations for electric bicycles, revising the Traffic Law, and increasing law enforcement with special training for law enforcement officers. It is hoped that these steps will create a safer and more orderly environment for electric bicycle users, as well as reduce the risk of accidents

Training on making dishwashing soap for women or housewives in Sumbersari Village, Ngampel District, Kendal Regency, was chosen to be disseminated because soap is one of the main needs for maintaining good hygiene standards in everyday life, even though soap is not included in basic needs group. This training in making dishwashing soap aims to enable people in Sumbersari Village, Ngampel District, Kendal Regency, to make their own dishwashing soap to meet their daily needs, reduce people's expenses for purchasing soap which is quite expensive, and open up business opportunities as a home industry. if mass produced. This activity was carried out using the ABCD method through five stages, including identifying community strengths, asset mapping, community economic analysis, creating relationships and activity priorities, as well as monitoring and evaluation. The result of this training is to provide practical experience and increase public knowledge regarding environmentally friendly soap making. This is proven by the participants' ability to understand the process of making environmentally friendly liquid soap well and the participants' desire to apply the knowledge gained

Organizational performance includes various indicators such as productivity, work quality, efficiency, and innovation. Challenges often arise in the performance evaluation process when not supported by an adequate system. Additionally, facilitators play a crucial role in achieving goals, but poor selection of facilitators can lead to problems like lack of participation, poor time management, and inability to resolve conflicts, negatively impacting productivity and decision quality. This study aims to develop a support system that improves performance evaluation and facilitator roles at BBPPMPV-BBL Medan. The system is expected to simplify performance evaluation, enhance resource management effectiveness, and assist facilitators in carrying out their tasks optimally. The research findings indicate that this support system provides more accurate, structured, and effective performance evaluation, while enhancing facilitators' ability to maintain focus, manage time, and resolve conflicts. Implementing this system at BBPPMPV-BBL Medan contributes to increased productivity, efficiency, and performance quality, and enables proper recognition of high-performing individuals or teams.

Personal Protective Equipment (PPE) is essential for worker safety, especially in oil palm harvesting activities. PT Langkat Nusantara Kepong faces major challenges related to work safety, with analysis showing that work accidents still occur frequently in the Padang Brahrang Plantation. This indicates the need for an in-depth evaluation of the use of Personal Protective Equipment (PPE) to reduce the risk of work accidents. By using the clustering method to group data based on the type of Personal Protective Equipment (PPE) used and aims to provide recommendations for optimizing the use of personal protective equipment based on risk management and reducing the incidence of work accidents. From testing the results of cluster 3, cluster 4 and cluster 5 it can be concluded that clustering with 5 clusters provides the most efficient and precise results, followed by 4 clusters, while 3 clusters provide greater variation within clusters, indicating that clustering with fewer clusters is less able to capture subtle differences in the data.

A cooperative is a business entity based on the principle of kinship. Cooperatives have the aim of improving the welfare of their members through the activities they carry out. The Binjai City Cooperatives and UMKM Service is a regional apparatus within the Binjai City Government for government affairs in the field of Cooperatives, Small and Medium Enterprises. The Binjai City Cooperatives and UMKM Department always carries out assessments of every cooperative in the city of Binjai in the form of an assessment of the best cooperatives which aims to increase the motivation of cooperative institutions and as an evaluation material for the performance of cooperatives recorded in the City of Binjai. In carrying out the assessment of the best cooperatives carried out by the Binjai City Cooperatives and UMKM Service, it took quite a long time. This is because the data collection and processing process is conventional and simple. To overcome existing problems, a decision support system was created to facilitate the management and calculations of each cooperative. In this research, the method used in the calculation process is WASPAS (Weighted Aggregated Sum Product Assessment). The Weighted Aggregated Sum Product Assessment (WASPAS) method is a method that is able to minimize errors or maximize the assessment to determine the highest and lowest values. The final result of this research is a decision support system that is able to produce decision recommendations in determining the best cooperative at the Binjai City Cooperative and UMKM Department.  

Productive zakat is one of the instrument potential Islamic philanthropy in empowerment economy society, especially UMKM actors. Research This aiming For developing a model for empowering Micro, Small, and Medium Enterprises (MSMEs) based on productive zakat at Collection Agency (BAZNAS) of Pekanbaru City. Research This using approach qualitative with method studies cases in BAZNAS Pekanbaru City. Data collected through interview in-depth, observation, and documentation. Research results show that zakat is productive can become solution strategic in development of MSMEs with provide business capital, mentoring and training for mustahik. The proposed empowerment model covering a number of stages , namely identification mustahik potential , assessment eligibility effort , giving capital assistance , mentoring efforts , and evaluation sustainability business . Implementation of this model expected can increase capacity and independence economy mustahik, and optimize management of productive zakat at BAZNAS. With development of this model , BAZNAS Pekanbaru City expected can more effective in operate his role as institution zakat managers who do not only focuses on the distribution of consumptive zakat , but also plays a role active in empowerment economy people through productive zakat . Research This give contribution practical and theoretical in field Islamic philanthropy and empowerment economy, as well as become reference for other zakat institutions in optimize productive use of zakat For support growth of MSMEs.  

This study aims to analyze the extent to which community participation influences the public policy-making process in Indonesia. The public policy-making process encompasses a series of actions and decisions that lead to the development and adoption of specific public policies. Community participation is a critical element in this process as it aids in shaping, defining, and implementing policies that directly affect the community. This research employs a qualitative methodology, gathering data through in-depth interviews, document studies, and participant observations of stakeholders directly involved in the public policy formulation process. The findings indicate that while community participation is granted a significant role in policy formulation, several barriers remain, such as a lack of information, limited technical capacity among community members, and other structural issues that impact the level and quality of participation. This study advocates for increased transparency and openness of information, training and capacity-building initiatives for communities, and enhanced participation in the policy formulation process. It contributes to the literature on the role and influence of community participation in public policy formulation, particularly in the Indonesian context.

This study evaluates the effectiveness of the Indonesian Migrant Workers (PMI) seminar in raising community awareness in Putatgede Village. The seminar, which involved socialization and interactive discussions, successfully provided relevant information on migrant worker recruitment procedures, the risk of fraud, and protection for migrant workers. The active participation of participants from various age groups showed the high interest of the community in obtaining accurate information. Evaluation results showed an increase in participants' understanding of the importance of working through official channels and vigilance against unclear job offers.

Using chemical drugs to relieve pain after caesarean section surgery can cause dangerous side effects when used for a long time. The aim of this research is to provide nursing care for postpartum mothers and caesarean section mothers including: assessment, diagnosis, planning, implementation and evaluation. In writing this scientific work, the author used methods including: observation, interviews, documentation, and literature study. There are 5 analytical methods used, namely: assessment, nursing diagnosis, nursing intervention, nursing implementation, and nursing evaluation. During the assessment, pain and sleep disturbances were found. The nursing diagnosis showed that there was a wound in the lower abdomen from the operation. Nursing intervention by providing health education materials and media so that knowledge increases. Implement health care by removing the dressing slowly, cleaning with NaCl fluid, and monitoring for signs of infection. Nursing evaluation found that cleaning the wound and changing the dressing had no complaints and the wound on the stomach was dry, there was no redness and there were no signs of infection. The application can provide good nursing care for caesarean-section mothers and increase knowledge about parenting patterns for mothers who have had caesarean-section operations.

This research aims to implement differentiated learning processes (Learning Styles) to improve learning outcomes in the IPAS subject on the topic "Bumiku Sayang Bumiku Malang" for fifth-grade students at SDN Dukuh Kupang II Surabaya. This research is a classroom action study that involves three differentiated learning styles: visual, audiovisual, and kinesthetic. The research was conducted at SDN Dukuh Kupang II Surabaya with the subjects being fifth-grade students, totaling 28 participants. This research is divided into two cycles (Cycle I and II), starting with the stages of planning, implementation, observation, evaluation, and reflection. The data collection techniques in this research use observation, interviews, documentation, and tests. The results of this study indicate an improvement in learning outcomes in IPAS on the topic "Bumiku Sayang Bumiku Malang" through differentiated process learning in the fifth grade at SDN Dukuh Kupang II Surabaya. In the initial pre-cycle activities, the percentage of student mastery was 35%, then in Cycle I it increased to 60%, and in Cycle II it rose again to 85%.

The results of this study show that curriculum planning based on pesantren is carried out by involving several parties both from sekolah and from pesantren, namely education bureaus and leadership bureaus. At this stage of planning, the two bureaus designed the books that would be made referenced and studied in the Madrasa. Two methodologies are used in the implementation of learning: conventional methods such as bandongan and, when necessary, active learning techniques. Evaluation of the pesantren-based curriculum focuses on students' morality and discipline both at home and in the educational environment.

Communication plays a crucial role in influencing employee performance. Performance decline is often caused by communication issues, particularly in the hotel back office, such as the lack of effectiveness in information delivery and miscommunication among employees. This study aims to analyze the impact of communication on employee performance at Hotel Tentrem Yogyakarta. The data used includes quantitative data from employee performance evaluations in 2023, the number of employees, employee communication levels from 2019-2023, and qualitative data from interviews with human resources. The study population consists of 241 employees at Hotel Tentrem Yogyakarta. Data was collected using documentation and questionnaires distributed to respondents. Data analysis techniques include validity testing, reliability testing, normality testing, heteroskedasticity testing, simple linear regression, t-test, and coefficient of determination (R²). The study findings show that the calculated t value (38.728) is greater than the t table value (0.1264) with a significance level of 0.000, indicating a positive and significant effect of communication on employee performance at Hotel Tentrem Yogyakarta. The coefficient of determination value of 0.863 indicates that 86.3% of the impact on employee performance is due to communication, while 13.7% is influenced by other factors outside the scope of this study.

Diabetes Mellitus (DM) is a chronic metabolic disease that often occurs in the elderly, characterized by hyperglycemia due to impaired insulin secretion or action. This research focuses on family nursing care for Mr. A, a DM sufferer, in Kalibuntu Village, Losari District, Brebes Regency. Based on data, the prevalence of diabetes in Indonesia is very high, with Indonesia ranking third in Southeast Asia. In Brebes Regency, the prevalence of DM is also significant, requiring special attention in management. The Friedman model is used in family nursing care, which emphasizes the role of the family in supporting the patient's health management. The care process includes assessment, diagnosis, planning, implementation, and evaluation. The assessment is carried out by collecting family data using clear and simple language. Nursing diagnoses are established based on data analysis, while nursing interventions are designed to meet the patient's specific needs. Implementation is carried out by carrying out the plans that have been prepared, followed by ongoing evaluation to assess the effectiveness of the intervention and make necessary adjustments. Management of DM in Mr. A involves five main pillars: education, meal planning, physical exercise, pharmacological interventions, and blood sugar checks. A positive attitude towards treatment plays an important role in achieving good glucose control and improving quality of life. These findings emphasize the importance of family involvement in DM care to ensure effective and sustainable management.

Indonesia has many dams that have been established since the Dutch Colonial era, including the Plumbon Dam located in Wonogiri Regency. During this time, many changes have occurred, including changes in flood discharge. The impact of climate change and land use change around the watershed has led to an increase in the frequency of extreme rainfall, which contributes to an increase in flood discharge. This study aims to evaluate the height of Plumbon Dam, assessing its safety against the new planned flood discharge. A 1000-year return period discharge and PMF analysis of Plumbon Dam was conducted for the year 2024. The calculation of rainfall R1000 and PMP using the Isohyet method, with the calculation of synthetic unit hygrograph using the HSS Nakayasu method. The calculation results obtained flood discharge Q1000 value of 73,33 m3/s and QPMF obtained at 107,75 m3/s. The required dam crest elevation was obtained, for Q1000 discharge + 227,43 m and QPMF + 226,96 m. The results of calculations using the 2024 design flood discharge are stated to experience overtopping of the 1000-year return period discharge because the flood water level exceeds the existing dam crest height of + 227 m and is safe against QPMF discharge.

Fractures can lead to disabilities in individuals, which may result from trauma due to accident (Ramadhan & Pristianto, 2022)s. The purpose of this paper is to develop and apply nursing care for Mrs. M, who underwent post-operative hemiarthroplasty for a femoral neck fracture, in the Mawar 2 room at RSUD dr. Soeselo, Tegal Regency. This paper utilizes a descriptive method with a focus on the nursing process approach. The results of the nursing care show that the patient reports pain at the surgical site on the upper right leg, post-operative hemiarthroplasty, with pain described as a pulling sensation in the upper right leg, at a pain scale of 6, and continuous. The client states that she can only lie in bed, with all post-operative activities being assisted by family members. She also reports that she has not received health education on early mobilization and has limited understanding of early immobilization. The nursing diagnoses identified are acute pain, impaired physical mobility, and knowledge deficit. Interventions were based on the SIKI (Nursing Care Standards) and implementation followed the planned interventions. Upon evaluation, one diagnosis—knowledge deficit—was resolved, acute pain was partially resolved, and impaired physical mobility remained unresolved. The results of the nursing care are consistent with the theory. This paper aims to improve skills in providing nursing care.  

This community service program aims to raise awareness and understanding of anti-corruption values among elementary school students through interactive education. The activities were carried out in August, involving students, teachers, and parents as the target community. The method used was Participatory Action Research (PAR), with stages including observation, focus group discussions (FGD), teacher training, and program evaluation. The results showed a significant increase in students' understanding of honesty and integrity values. Additionally, the program successfully initiated a new institution, the "Honesty Group," which acts as a supervisor of honesty within the school. This program provides tangible contributions to shaping young generations committed to anti-corruption values from an early age.

This research is research using deductive and inductive methods and a quantitative approach. This method starts with a theoretical framework, expert views, or researchers' descriptions based on their experience, and then turns into cases and recommended solutions to obtain justification or evaluation in the form of empirical data in the field. This research uses a multiple linear regression analysis method using a computer program, namely the statistical package for the social science (SPSS) software version 22. Research results (1) Principal Leadership Development: It is necessary to carry out a leadership development program for school principals so that they can develop effective leadership skills. School principals need to be able to inspire and motivate their teachers to improve the quality of their teaching and performance. (2) The government and educational institutions need to pay special attention to maintaining and improving learning support facilities in schools. Facilities such as learning facilities, laboratories, libraries, technology and other infrastructure must be improved so that teachers can provide more effective teaching. (3) Teachers also need to be empowered through training and professional development programs. Teachers need to be given opportunities to develop their teaching skills and adopt innovative and effective teaching methods. Leadership is a process that influences structured group activities to achieve common goals," because a leader has the authority to focus the performance of his members so that they can achieve the goals they want to achieve.