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Uterine myoma is a benign smooth muscle tumor of the uterus commonly found in women of reproductive age and may cause symptoms related to mass effect and hematologic disturbances. We report the case of a 41-year-old woman presenting with progressive vaginal pain for 3 months, accompanied by low back pain and impaired daily activities, without vaginal bleeding, vaginal discharge, fever, or urinary or defecatory symptoms. Laboratory examination revealed severe microcytic hypochromic anemia with a hemoglobin level of 4.7 g/dL, while ultrasonography demonstrated a 9.93 × 10.32 cm mass described as symmetric, well circumscribed, and hyperechoic, leading to a working diagnosis of uterine myoma with anemia. The patient was managed with general condition monitoring, intravenous fluids, analgesics, transfusion of four units of packed red cells, and laparotomy as definitive intervention. Following transfusion and surgery, the hemoglobin level increased to 9.4 g/dL and subsequently to 11.0 g/dL, accompanied by improvement in postoperative symptoms and clinical condition. This case demonstrates that a large uterine myoma may present predominantly with pelvic pain and functional impairment in the absence of vaginal bleeding. A comprehensive approach involving systematic evaluation, preoperative correction of anemia, appropriate surgical intervention, and postoperative monitoring is essential to improve safety and clinical outcomes in patients with symptomatic pelvic masses.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

Background: The management of hemorrhagic shock in obstetrics typically involves aggressive fluid resuscitation, often leading to iatrogenic fluid overload and pulmonary edema. Implementing a timely fluid de-escalation (deresuscitation) strategy is critical to facilitate ventilator weaning and achieve early extubation. Case Illustration: A 31-year-old female (G5P3A1) was admitted to the ICU following emergency Re-Cesarean Section due to Grade IV hemorrhagic shock caused by postpartum hemorrhage (PPH) and placenta previa totalis. Intraoperative aggressive resuscitation triggered iatrogenic fluid overload, manifesting as bilateral pulmonary edema and severe gas exchange impairment (initial AaDO2 of 459 mmHg and lactate level of 2.8 mmol/L). Management and Results: Following initial hemodynamic stabilization, an active fluid de-escalation strategy was initiated on Post-Operative Day 1 (POD 1) using continuous furosemide infusion at 10 mg/hour targeting a negative fluid balance. The patient achieved a negative fluid balance of -1485 mL within 24 hours, accompanied by a significant increase in urine output (7.8 mL/kg/hour). This approach successfully reduced the AaDO2 to 162 mmHg and improved lactate clearance to 1.8 mmol/L without compromising hemodynamic stability. The patient was successfully extubated within 18 hours of ICU admission. Conclusion: Early transition from resuscitation to fluid de-escalation, guided by perfusion targets (lactate) and oxygenation markers (AaDO2), is safe in critical obstetric cases. This strategy effectively resolves pulmonary edema and accelerates early extubation.

PT Telkom Indonesia (Persero) Tbk (Telkom) is a company that is part of the state-owned enterprises (SOEs) and operates specifically in the field of information technology, communication, and digital telecommunications services in Indonesia. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Telekomunikasi Tbk for the period from 2019 to 2023, there has been a fluctuating increase despite Indonesia being hit by the COVID-19 pandemic in 2020 to 2021. The type of research is quantitative descriptive research with data sourced from the financial reports of PT Telekomunikasi Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Telekomunikasi Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio from 2019 to 2023 has experienced fluctuating conditions but remains in the very good category, above the industry's minimum standard of 200%. Secondly, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR value from 2019 to 2023 is in the very good category, with a value below the industry's maximum standard of 35%. Thirdly, the analysis of profitability ratios using the Return on Equity (ROE) ratio reveals that the ROE value from 2019 to 2023 has experienced fluctuating conditions but remains above the industry standard of 40%.

This research uses a qualitative approach by analyzing the fiscal financial statements of PT ABC. The objectives of the research also include identifying the factors that cause discrepancies between the commercial financial statements prepared by taxpayers and the fiscal financial statements that comply with tax regulations. These discrepancies occur due to differences in accounting principles and techniques, including the way revenue and expenses are recognized and managed. To distinguish commercial income statements from fiscal income statements, a calculation basis is used that refers to SAK and applicable tax regulations.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

A Normocytic normochromic anemia is one of the most common types of anemia found in geriatric patients with chronic diseases or acute bleeding. Upper gastrointestinal bleeding (UGIB) may cause continuous blood loss resulting in decreased hemoglobin levels. This case report discusses a 72-year-old woman who presented to the Emergency Department of Cut Meutia Regional General Hospital with complaints of black stools for four days prior to admission accompanied by epigastric pain, nausea, weakness, and pallor. The patient had a history of long-term use of analgesic and anti-gout medications due to chronic joint pain, which was suspected to be a risk factor for UGIB. Physical examination revealed pale conjunctiva and tachycardia, while laboratory findings showed hemoglobin of 7.1 g/dL, hematocrit of 23.3%, MCV of 82 fL, MCH of 29 pg, and uric acid level of 11.56 mg/dL, leading to the diagnosis of normocytic normochromic anemia caused by UGIB accompanied by gout arthritis. The patient received intravenous fluid therapy, proton pump inhibitors, antifibrinolytic agents, gastroprotective therapy, packed red cell transfusion, and other supportive treatments. During hospitalization, clinical improvement was observed, including cessation of gastrointestinal bleeding, reduced epigastric pain, and increased hemoglobin level to 8.6 g/dL. This case highlights the importance of early diagnosis and comprehensive management in geriatric patients with anemia caused by UGIB and comorbid gout arthritis.

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

Laporan Tugas Akhir ini berjudul “Mekanisme Penagihan Piutang Tertunggak Pelanggan PT XYZ Pada. Tujuan Laporan Tugas Akhir ini Adalah untuk menganalisis mekanisme penagihan piutang tertunggak pelanggan PT XYZ pada PT XYZ, mengidentifikasi kendala yang dihadapi dalam pelaksanaan penagihan, serta mengetahui upaya yang dilakukan perusahaan dalam mengatasi permasalahan tersebut. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi terhadap pihak-pihak yang terlibat dalam proses penagihan piutang. Data yang diperoleh kemudian dianalisis secara deskriptif untuk memberikan gambaran mengenai pelaksanaan mekanisme penagihan piutang tertunggak di perusahaan.

Edentulism is a condition of total tooth loss that has a significant impact on the efficiency of mastics, phonetics, and facial aesthetics. This case report presents the rehabilitation of a 72-year-old female patient with a condition of total mandible edentulus using two standard-diameter implants that support the overdenture with a locator retention system. Treatment procedures include clinical evaluation, radiographic analysis, implant placement, prosthesis placement, as well as follow-up evaluation to assess function and comfort. The results of the treatment showed an increase in patient retention, stability, and comfort in daily activities. In addition, patients reported improved confidence and quality of life after the use of implant-based overdentures. These findings confirm that overdenture with mandibular implant support is a predictive, effective, and reliable rehabilitation method in treating total edentulism. The success of this case provides clinical evidence that implant-based approaches are able to overcome the limitations of conventional prostheses, as well as being a solution that supports the functional and psychosocial aspects of elderly patients. Thus, implant-based overdenture can be recommended as the primary therapeutic option in the rehabilitation of mandibular edentulism.

Supraventricular tachycardia (SVT) is one of the most common arrhythmias in the pediatric population, often resulting from re-entry mechanisms involving accessory pathways or dual atrioventricular nodal physiology. Although generally well tolerated in children with structurally normal hearts, its management can be challenging, particularly in recurrent or persistent cases. This study is a case report describing a pediatric patient with hemodynamically stable SVT treated at Dr. Wahidin Sudirohusodo Hospital. Data were collected retrospectively from medical records, including history taking, physical examination, and supporting investigations such as serial electrocardiography (ECG), laboratory tests, chest radiography, and transthoracic echocardiography. Management was conducted according to current clinical guidelines, including vagal maneuvers, pharmacological therapy with beta-blockers and antiarrhythmic agents (amiodarone), and monitoring of treatment response based on clinical evaluation and ECG, along with identification and treatment of underlying triggers. We report a case of a 10-year-old female presenting with suspected SVT and pericarditis, who experienced episodes of narrow QRS complex tachycardia that were successfully converted to sinus rhythm following amiodarone administration. Echocardiographic evaluation revealed mild to moderate tricuspid regurgitation with preserved ventricular function. Laboratory and radiological findings suggested an underlying inflammatory process, which was considered a triggering factor. This case highlights the importance of a comprehensive approach in the diagnosis and management of pediatric SVT, including addressing underlying conditions and ensuring continuous monitoring to prevent recurrence.

Tujuan penelitian ini adalah untuk mengembangkan model dakwah keagamaan yang bertujuan memberdayakan nilai-nilai dan norma-norma adat masyarakat Sai Batin di Lampung, dengan mengintegrasikan tradisi budaya lokal dengan ajaran agama. Penelitian ini menggunakan pendekatan kualitatif dengan desain penelitian deskriptif, menganalisis sumber primer dan sekunder, termasuk dokumen resmi terkait kegiatan dakwah keagamaan, laporan masyarakat, dan literatur tentang integrasi nilai-nilai adat dengan ajaran agama. Hasil penelitian menunjukkan bahwa model dakwah keagamaan di masyarakat Sai Batin di Lampung berhasil mengintegrasikan ajaran agama dengan nilai-nilai adat setempat, sehingga meningkatkan pemahaman dan penerimaan masyarakat terhadap ajaran agama berdasarkan norma-norma adat. Metode dakwah partisipatif terbukti efektif dalam meningkatkan keterlibatan masyarakat, memfasilitasi diskusi, dan memperkuat pemahaman ajaran agama. Namun, penelitian ini juga mengidentifikasi tantangan, seperti keterbatasan sumber daya dan pemahaman sebagian anggota masyarakat tentang pentingnya mengintegrasikan nilai-nilai adat dalam dakwah keagamaan. Meskipun demikian, penelitian ini menegaskan bahwa integrasi nilai-nilai adat dalam dakwah keagamaan sangat penting untuk memberdayakan masyarakat dan memastikan pelestarian tradisi lokal sambil tetap berpegang pada ajaran agama. Studi ini berkontribusi pada pengembangan model dakwah keagamaan yang menghormati nilai-nilai lokal, memberikan wawasan untuk program serupa di komunitas lain. Penelitian lebih lanjut disarankan untuk fokus pada peningkatan alokasi sumber daya dan perluasan penggunaan teknologi untuk memperluas jangkauan dan dampak dakwah keagamaan

Piutang pelanggan Indihome yang tidak tertagih merupakan salah satu permasalahan yang berdampak langsung terhadap arus kas dan stabilitas keuangan perusahaan. Laporan Tugas Akhir ini bertujuan untuk menjelaskan tata cara penagihan piutang pelanggan Indihome di Telkomsel Branch Jambi, mengidentifikasi media komunikasi yang digunakan pada setiap tahapan penagihan, serta mengetahui kendala yang dihadapi. Metode penulisan yang digunakan pada laporan ini adalah deskriptif kualitatif melalui observasi, wawancara, dokumentasi, dan studi kepustakaan pada divisi BCR (Billing Collection Retention) Indihome Telkomsel Branch Jambi. Hasil pembahasan menunjukan bahwa penagihan dilakukan secara bertahap mulai dari pendataan pelanggan menunggak, pengiriman informasi tagihan, pengingat setelah jatuh tempo, penagihan via media komunikasi, pemberian surat peringatan, penagihan oleh tim CTB (Caring Territory Base), hingga isolir sementara layanan. Media komunikasi yang digunakan meliputi telepon, WhatsApp, dan email, dengan telepon dan WhatsApp sebagai media yang paling efektif. Kendala utama yang ditemui yaitu nomor pelanggan tidak aktif, pelanggan tidak merespon, serta penundaan pembayaran akibat kendala ekonomi. Pembaruan data pelanggan secara berkala dan peningkatan intensitas follow-up diperlukan untuk meminimalkan risiko piutang tak tertagih.

Penelitian ini mengeksplorasi fenomena kecurangan pada PT Dana Syariah Indonesia (DSI) melalui pisau analisis Fraud Triangle milik Donald R. Cressey (1953). Fenomena penyimpangan di PT Dana Syariah Indonesia (DSI) tercatat sebagai skandal keuangan paling masif pada sektor P2P lending berbasis syariah di tanah air. Sepanjang tahun 2018 hingga 2025, kerugian finansial yang ditimbulkan diestimasi menyentuh Rp2,4 triliun dengan total korban mencapai lebih dari 15.000 pemberi dana. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan studi kasus. Data dikumpulkan melalui studi dokumentasi dari berbagai sumber, meliputi laporan resmi OJK, siaran pers Bareskrim Polri, temuan PPATK, serta publikasi berita terverifikasi. Hasil penelitian menunjukkan bahwa ketiga elemen Fraud Triangle terbukti hadir dalam kasus DSI: (1) Tekanan (pressure) berupa kebutuhan likuiditas internal dan target imbal hasil tinggi 16–18% per tahun yang tidak realistis; (2) Kesempatan (opportunity) berupa lemahnya pengawasan OJK terhadap fintech syariah, ketiadaan audit independen yang efektif, dan eksploitasi kepercayaan berbasis label syariah; serta (3) Rasionalisasi (rationalization) berupa pembenaran pelaku dengan menggunakan argumen ekonomi makro dan penyalahgunaan nilai-nilai syariah sebagai perisai. Penelitian ini juga mengintegrasikan perspektif akuntansi forensik sebagai alat deteksi dan pencegahan fraud. Temuan penelitian ini diharapkan menjadi kontribusi ilmiah bagi penguatan regulasi, pengawasan fintech syariah, serta literasi keuangan masyarakat.

Isu keberlanjutan penting bagi Bank Umum Syariah (BUS) yang mengedepankan keadilan dan kemaslahatan. Namun, implementasi Environmental, Social, and Governance (ESG) masih terkendala variasi kualitas pengungkapan, rendahnya transparansi, serta pembiayaan hijau yang belum optimal. Penelitian ini menganalisis pengaruh ESG terhadap keuangan berkelanjutan pada BUS di Indonesia. Menggunakan pendekatan kuantitatif dengan regresi linier berganda, sampel terdiri dari 10 BUS dari populasi 14 bank, dipilih secara purposive sampling berdasarkan laporan keberlanjutan 2020–2024. Data dianalisis dengan uji asumsi klasik, uji t, uji F, dan koefisien determinasi melalui IBM SPSS 25. Hasil menunjukkan Environmental dan Governance berpengaruh negatif signifikan terhadap Keuangan Berkelanjutan, sedangkan Social tidak berpengaruh signifikan meski berarah positif. Secara simultan, ESG berpengaruh signifikan dengan adjusted R2 0,172, artinya ESG hanya menjelaskan 17,2% variasi Keuangan Berkelanjutan. Temuan ini menegaskan implementasi ESG pada BUS perlu diperkuat, terutama aspek sosial dan tata kelola, agar selaras prinsip syariah

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.

Introduction: Dengue fever is a viral infection transmitted through the bite of infected female Aedes aegypti mosquito, caused by four dengue virus serotypes (DEN-1 to DEN-4), with clinical manifestations ranging from asymptomatic to severe disease and may be accompanied by warning sign. Concurrent infections, such as acute diarrhea, may worsen outcomes, particularly in children. Case Report: A nine-month-old female presented with a five-day history of intermittent fever and watery diarrhea. Additional symptoms included vomiting, lethargy, and decreased appetite. Physical examination showed a moderately ill appearance and sunken eyes. Laboratory findings revealed positive dengue IgM, negative dengue IgG, thrombocytopenia (22,000/µL), and hematocrit of 37%. The patient was diagnosed with dengue fever with warning sign and acute diarrhea. Management included intravenous crystalloid fluids, antipyretics, antibiotics, H2 receptor antagonists, and zinc supplementation. Conclusion: Dengue with warning sign and concurrent acute diarrhea in children increases the risk of morbidity and mortality. Early and appropriate management is essential to prevent disease progression and improve clinical outcomes.

Leprosy remains a significant public health problem in various developing countries, including Indonesia. This disease is caused by Mycobacterium leprae, which attacks the skin and peripheral nerves and can cause long-term physical, psychological, and social impacts if not treated early and adequately. Health-seeking behavior in leprosy patients is also influenced by structural factors such as the availability of health facilities, distance, transportation costs, and the quality of communication between health workers and patients. Research in various endemic countries confirms that friendly, accessible primary health care services that provide comprehensive education can improve early detection and therapy adherence. Patient SA, an 11-year-old child diagnosed with multibacillary (MB) leprosy and has been undergoing treatment for four months. The progression of the disease to MB indicates limitations in early symptom recognition and the family's health-seeking behavior, which may be influenced by low perceptions of disease susceptibility and severity, lack of knowledge, and barriers to accessing health services. However, after the diagnosis was confirmed and education provided by health workers, positive behavioral changes occurred, indicated by the patient's adherence to routine therapy as recommended.

This study aims to analyze the effect of e-government implementation, Transparency and Maturity of Internal Control System (SPI) on the Quality of Buleleng Regency Government Financial Reports. The research method uses a quantitative approach with a survey method through the distribution of questionnaires to 74 respondents consisting of heads of financial sub-sections and financial report preparation staff at 37 Regional Work Units (SKPD) in Buleleng Regency. The sampling technique uses purposive sampling. Data are analyzed using multiple regression with the help of SPSS 26. The results of the study indicate that the e-government variable does not have a significant effect on the quality of Buleleng Regency government financial reports. Meanwhile, the Transparency and Maturity of Internal Control System (SPI) variables have a positive and significant effect on the quality of Buleleng Regency government financial reports. This finding indicates that the higher the level of implementation of transparency and maturity of the internal control system (SPI), the better the quality of local government financial reports. However, the implementation of e-government has not yet made a significant contribution, possibly due to the suboptimal implementation of the reporting system, which focuses solely on service and administration, and the limited use of technology by human resources. Therefore, the Buleleng Regency government is expected to improve the effectiveness of its e-government implementation and continue to strengthen the transparency and maturity of its internal control system (SPI) to improve the quality of its financial reports. Keywords: E-Government, Transparency, Internal Control System Maturity, financial report quality