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The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

This study aims to describe Sundanese language learning discourse in the eleventh grade at SMA Negeri 8 Bandung city based on the components of learning discourse. The study employed a qualitative approach with a descriptive method. Data were collected through observation using the non-participatory observation method (SBLC) and recording techniques. The data consisted of recorded utterances during Sundanese language learning activities, which were then transcribed into written form. Data analysis was conducted using content analysis and hermeneutic techniques. The results showed that the learning process consisted of opening, core, and closing activities using the Cooperative Learning model. The components of learning discourse identified included opening and closing conversations, participant cooperation, speech acts, and the nature of utterance sequences. The interaction demonstrated the use of quantity and quality maxims, locutionary, illocutionary, and perlocutionary speech acts, as well as chained utterance sequences in the form of question-and-answer interactions between teacher and students. The findings also revealed that the learning process tended to be teacher-centered, as the teacher was more dominant in directing classroom interaction, although the communication remained interactive and supported the achievement of learning objectives.

Diabetes mellitus (DM) is a chronic metabolic disease characterized by elevated blood glucose levels due to insufficient insulin production or ineffective insulin utilization. The prevalence of DM in Indonesia reached 11.7% in the 2023 National Health Survey, with Brebes Regency recording 568 DM cases in 2025 and increasing to 157 cases in Tonjong Village in January 2026. This case study aims to describe comprehensive nursing care for Ny. M, a 52-year-old patient diagnosed with endocrine system disorder (diabetes mellitus), in the family of Tn. I at Karang Anyar Village, Tonjong District, Brebes Regency. The method used was a case study with data collection through interview, observation, physical examination, blood glucose measurement, and literature review conducted on December 26–28, 2025. The assessment found subjective data: the patient frequently felt fatigue, tingling in both legs, excessive thirst, and increased urination frequency. Objective data: pale and fatigued face, blood pressure 150/100 mmHg, pulse 95x/min, respiration 22x/min, temperature 36.7°C, and random blood glucose (RBG) 155 mg/dl. Two nursing diagnoses were established: blood glucose instability and readiness for enhanced knowledge. Interventions implemented included hyperglycemia management (monitoring blood glucose, dietary education, complementary herbal therapy with ginger and honey), and health education regarding DM complications. Evaluation results showed that after 2 days of nursing visits, fatigue decreased, blood glucose improved (RBG 130 mg/dl), and the patient's knowledge about DM complications was resolved.

Increased vegetable production, especially cabbage (Brassica oleracea), in Indonesia requires effective and environmentally friendly pest management strategies. Plutella xylostella L. (Lepidoptera: Plutellidae) is a key pest capable of causing up to 90% yield loss. This study aimed to evaluate the effectiveness of botanical insecticides derived from Lantana camara leaf extract, Myristica fragrans seed extract, and Barringtonia asiatica seed extract in controlling P. xylostella larvae at a 15% concentration. The study was conducted using a Completely Randomized Design (CRD) with four treatments and three replications at a cabbage plantation in Tataaran Patar Village, South Tondano District, Minahasa Regency, from July to November 2025. Observations were carried out weekly for five weeks, recording larval mortality. Results showed that all three botanical extracts significantly affected larval mortality compared to the control. The highest mortality was recorded in the Barringtonia asiatica extract treatment at 87.07%, followed by Lantana camara at 78.09%, Myristica fragrans at 74.44%, and the control at 22.55%. These findings confirm that all three botanical insecticides at 15% concentration are effective in suppressing P. xylostella larval activity and can be developed as environmentally safe alternatives to synthetic pesticides.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This community service study investigates a marketing training program implemented by theology students of STT Kadesi Bogor at the GPIA Sidoasri congregation in Sumbermanjing Wetan District, Malang Regency, East Java. The program targeted eighteen women members of the congregation to improve their economic capacity through the marketing of low-cost everyday clothing via three channels: door-to-door sales, a small storefront at the church, and online commerce through TikTok. The study applied a pre- test/post-test design evaluated using the Normalized Gain (N-Gain) method to measure changes in knowledge and skill across five indicators: marketing knowledge, selling skills, online media usage, basic financial recording, and entrepreneurial motivation. Results indicated a moderate-to-high N-Gain across all measured indicators, with an average N-Gain score of 0.656 (moderate category), and the highest individual gain in entrepreneurial motivation (0.76, high category). Sales data over the three-month period (January–March 2025) recorded a total profit of Rp1,967,500 across 345 garments sold, representing an income supplement of approximately 27–35% relative to participants' baseline household income for the most active participants. A marked sales decline in February and March was attributed to seasonal demand shifts ahead of Eid al-Fitr, as consumers redirected purchases toward formal Muslim attire. The program demonstrated that congregation-based economic empowerment rooted in a biblical theology of work, stewardship, and the dignity of labor can yield measurable and holistic socioeconomic outcomes for Christian women in rural communities.

Intracerebral hemorrhage (ICH) is the most common type of hemorrhhagic stroke and a leading cause of death and disability in Indonesia. The prevalence of stroke in Indonesia reached 0.83% in 2023, with ICH cases at RSUD dr. Soeselo, Tegal Regency recording 203 cases in 2024 and increasing significantly to 304 cases in 2025. This study aims to describe comprehensive nursing care for a patient with Intracerebral Hemorrhage. The method used was descriptive narrative through a nursing process approach. Nursing assessment of Ny. S (73 years old) revealed subjective data including headache, nausea and vomiting, and weakness in the left hand and foot, while objective data showed blood pressure 180/80 mmHg, MAP 113.3 mmHg, muscle strength of left extremities 2/2, and CT scan results showing a hyperdense lesion (volume 17.17 cc) with perifocal edema in the right thalamus and right corona, partially filling the ventricular system. Four nursing diagnoses were established: decreased intracranial adaptive capacity related to cerebral edema, impaired physical mobility related to decreased muscle strength, knowledge deficit related to lack of information exposure, and risk of falls. Nursing interventions included intracranial pressure management, mobilization support, health education, and fall prevention. After three days of nursing implementation, three nursing diagnoses were resolved, while impaired physical mobility was partially resolved, resulting in discharge planning recommendations including ROM exercises, gradual mobilization, and family involvement in patient care.

The thesis supervision process in higher education institutions is still frequently conducted manually, which may lead to inefficiencies in recording supervision data. This study focuses on the development and implementation of a web-based thesis supervision attendance application designed to facilitate attendance documentation, supervision session administration, and systematic monitoring of thesis supervision history. The methodology applied in this study is the Waterfall model, which includes the phases of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework and a MySQL database. The system design was modeled using Unified Modeling Language (UML), while the validation process was conducted through Black Box Testing techniques. The research findings indicate that the developed application is capable of performing real-time supervision attendance recording, managing supervision information, and generating attendance reports effectively and efficiently. It can be concluded that the web-based thesis supervision attendance application improves the efficiency and accuracy of supervision record management and supports a more effective thesis supervision monitoring process..

Sandstone aquifers in tropical sedimentary basins are major groundwater reservoirs, yet their public-health safety is often underestimated when assessment is restricted to physicochemical quality. This review addresses the persistent mismatch between chemically acceptable groundwater and microbiologically unsafe water, especially in shallow, permeable aquifers exposed to intense rainfall, pit latrines, septic systems, dumpsites, agricultural runoff, and weak wellhead protection. A structured narrative synthesis was conducted using peer-reviewed hydrogeological, hydrogeochemical, microbiological, vulnerability, and environmental health studies from Scopus, Web of Science, ScienceDirect, SpringerLink, and Google Scholar. The review focused on tropical sandstone aquifer systems in Africa, Asia, and South America. It examined lithological controls, major-ion evolution, microbial indicators, contamination pathways, WHO-based classification, Water Quality Index applications, contamination indices, multivariate statistics, GIS-based vulnerability mapping, and integrated hydro-microbial risk scoring. The synthesis shows that groundwater chemistry is governed mainly by silicate weathering, carbonate dissolution, cation exchange, shale interbeds, residence time, and anthropogenic inputs. However, chemical compliance does not confirm potable safety. Reported evidence includes TDS below 500 mg/L in chemically acceptable Nigerian basin aquifers, while all 12 shallow wells in Abeokuta tested positive for total coliform and Escherichia coli. Microbial loads increased during wet seasons, with Calabar groundwater recording total coliform increases from 76 to 468 CFU/100 mL and Salmonella/Shigella reaching 1081 CFU/100 mL. DRASTIC mapping further classified 21% of the Dahomey Basin as highly vulnerable. The review therefore proposes an integrated framework linking hydrochemistry, microbial evidence, vulnerability, GIS, and health-risk interpretation for safer, adaptive, and evidence-based groundwater governance.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

The advancement of information technology has driven higher education institutions to manage their digital presence professionally, particularly through quality website management as a representation of institutional identity. Preliminary observations of the Universitas Graha Karya (UGK) website (ugk.ac.id) identified several issues, including inconsistent page layouts, inactive hyperlinks, and irregularly updated content. This study aims to analyze the quality of the UGK website based on three WebQual 4.0 dimensions—usability, information quality, and service interaction quality—and to determine improvement priorities using Importance Performance Analysis (IPA). A descriptive quantitative approach was employed, with data collected through questionnaires distributed to 308 active students selected via purposive sampling using the Slovin formula at a 5% margin of error. Data analysis included validity testing, reliability testing, WebQual 4.0 analysis, gap analysis, and IPA Cartesian diagram mapping. Results indicate negative grand mean gap values across all dimensions, with service interaction quality recording the largest gap (-0.16), followed by information quality and usability (both -0.01). IPA mapping identified five indicators in Quadrant I as the main improvement priorities: ease of menu navigation (U2), relevance of academic information (IQ2), clarity of information language (IQ4), website access security (SI1), and ease of contacting administrators (SI4). The study concludes that UGK's website quality has not fully met user expectations and requires structured, user-oriented improvements.

This study examines sarcastic implicatures in the 2024 United States presidential debate between Joe Biden and Donald Trump, with a particular focus on Donald Trump’s utterances. The study aims to identify the forms and types of sarcastic implicatures employed in political discourse during the debate. A qualitative descriptive method with a pragmatic approach was used to analyze how implied meanings are constructed and interpreted within the context of political communication. The data consisted of debate transcripts and video recordings broadcast by CNN, selected based on utterances containing elements of sarcasm. Data analysis was conducted through four stages: identification, classification, coding, and interpretation. The findings reveal that sarcastic implicatures are realized in two main forms, namely indirect non-literal utterances and direct non-literal utterances. In addition, several types of sarcastic implicatures were identified, including undermining, mockery, insult, criticism, and threat. The most dominant type was undermining, which was used to weaken the image and credibility of political opponents. These findings indicate that sarcastic implicatures function as an effective rhetorical strategy in political communication to influence public opinion, shape audience perceptions, and strengthen the speaker’s political position in televised political debates.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.

Student cooperatives in Islamic boarding schools are no longer merely understood as business units providing daily necessities, but have developed into socio-economic spaces that shape independence, trust, and Islamic entrepreneurship education among students. This study is motivated by the limited number of studies examining pesantren cooperatives as socio-religious processes that cultivate values of trustworthiness, responsibility, transparency, and cooperation in students’ daily lives. The study aims to explain the empirical practices of student involvement in cooperative management, the social relations formed through economic activities in pesantren, and their implications for Islamic entrepreneurship education and the strengthening of pesantren economic independence. This research employed a qualitative approach with a field study method conducted at Pondok Pesantren Modern Elfira 2 Purwokerto. Data were collected through observation, interviews with cooperative administrators and student managers, and documentation of financial reports and cooperative operational activities. The findings reveal that students are directly involved in managing goods inventory, customer service, digital financial recording, and the distribution of daily necessities within the pesantren environment. These practices foster values of trustworthiness, transparency, responsibility, and cooperation through supervision systems, work shift arrangements, and daily evaluations. In addition to strengthening the pesantren’s economy, the cooperative also functions as a medium for experiential Islamic entrepreneurship learning. This article contributes to the sociology of Islamic education by demonstrating that student cooperatives function as socio-economic laboratories that shape students’ independence, social trust, and Islamic entrepreneurial ethics within the everyday life of pesantren communities.

The sustainability of traditional arts organisations depends not only on cultural preservation, but also on sound financial management. The Kalijaro Taruno Mudo Traditional Dance Troupe in Karang Jati Village still faces challenges in the areas of financial literacy and management, namely the continued use of manual bookkeeping methods and a lack of financial governance. This community service initiative aims to strengthen financial literacy and management to support the sustainability of the dance troupe. The method employed is the Community Empowerment approach, which involves community-based empowerment through the stages of preparation, implementation, evaluation and follow-up. Activities included training in financial literacy, guidance on simple bookkeeping, budget preparation and financial reporting. The results of the activities demonstrated an improvement in the committee members’ understanding and skills in recording financial transactions, drawing up budgets, and presenting financial reports in a more accountable manner. Furthermore, the development of a work plan and a mechanism for periodic evaluation has contributed to better organisational governance. This programme demonstrates that strengthening financial literacy and management can support the sustainability of community-based arts and culture organisations.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This study was motivated by the phenomenon of increasing anti-feminism and digital misogyny in Germany, where constitutionally guaranteed equality has suffered a practical setback in the form of a decline in female representation in the Bundestag to 32,4%. This situation has triggered an urgent need for persuasive communication through state addresses. This study aims to analyze the emotional rhetoric (pathos) and intonation strategies in the Ansprache zum Welt-Frauentag in order to raise audience awareness. The method used is a mixed method of qualitative analysis of rhetoric by Aristoteles (2007) and quantitative digital acoustic analysis using Praat software supported theory by Kohler (1995). The data for this analysis are transcripts and audio recordings of the Ansprache zum Welt-Frauentag delivered by Bundespräsident Steinmeier. The results of the study identified three typologies of relationships between diction and intonation, namely contradiction, in which emotional diction is delivered in a flat tone to maintain objectivity; compensation, in which neutral legal references are given emotional weight through a rise in tone (late peak); and parallelism, which is the harmony between emotional diction and the highest voice frequency to build strong authority. Thus, this study confirms that the effectiveness of persuasion in a speech does not only depend on the text, but also on the flexibility of manipulating voice frequency, which strategically functions as an instrument for navigating the audience’s emotions.

Drug logistics management is a critical component of pharmaceutical services that ensures the availability, quality, safety, and rational use of medicines. Inadequate logistics management may lead to stock shortages, overstocking, increased operational costs, and disruptions in healthcare services. This study aimed to analyze the drug logistics management system at Altara Simalingkar Clinic, encompassing planning, budgeting, procurement, receiving, storage, distribution, utilization, recording and reporting, as well as monitoring and evaluation. This study employed a descriptive qualitative approach. Data were collected through in-depth interviews, observations, and documentation involving a pharmacy assistant technician as the key informant directly responsible for the daily technical operations of drug logistics management. Data were analyzed thematically by comparing interview findings, observations, and supporting documents. The results showed that the drug logistics management system at Altara Simalingkar Clinic generally complied with pharmaceutical logistics management principles. Drug planning was based on previous utilization data, disease patterns, and evaluations of fast-moving and slow-moving medicines. Storage practices implemented the First Expired First Out  method, while recording and reporting activities were supported by a pharmacy management information system. However, three structural challenges were identified: delays in drug delivery from distributors, limited storage capacity that does not meet WHO Good Storage Practice standards, and discrepancies between physical stock and administrative records arising from the dual manual-digital recording system. To enhance the effectiveness and sustainability of pharmaceutical services, it is recommended to diversify distributors for critical medicines, fully digitize inventory recording through barcode implementation, and optimize storage infrastructure in accordance with applicable regulatory standards.