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Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.

One of the indicators based on the Sustainable Development Goals (SDGs 2030) is to support welfare and ensure a healthy life for all at all ages with the most important point being to reduce maternal mortality to less than 70 per 100,000 live births and prevent neonatal and toddler mortality rates of at least 12 per 1000 live births and 25 per 1000 live births in toddlers. A study was conducted to determine the effect of giving red guava juice on changes in hemoglobin levels in pregnant women in the third trimester at PMB Debby Deliserdang in 2022. In this study, the sample used was all pregnant women in the third trimester in March to May 2022, totaling 12 people. The study showed that in the intervention group before giving red guava juice, the majority had moderate anemia with a frequency of 8 respondents (66.7%) and a minority were normal with a frequency of 1 respondent (8.3%). Meanwhile, after giving red guava juice, the majority were normal with a frequency of 7 respondents (53.8%) and a minority of moderate anemia as much as 1 respondent (8.3%). The results of the analysis test in this study using Mann Whithney showed a P-Value of 0.022 (P <0.05), namely that there is an effect of giving red guava juice on increasing hemoglobin in pregnant women in the second trimester. Pregnant women, especially pregnant women who experience anemia, are expected to routinely consume red guava juice because if consumed properly, red guava juice has many benefits, especially for pregnant women so that it can meet the nutritional needs required by the body and can maximize iron absorption.

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

The purpose of this study was to determine the effect of macro fundamentals, micro fundamentals, financial performance, and company ownership on the value of companies with state ownership structures listed on the Indonesia Stock Exchange in 20219 to 2023. This research uses a quantitative descriptive approach using secondary data for independent and dependent variables. Data is obtained from financial reports, annual reports, and various online platforms including the Indonesia Stock Exchange website. This research targets all state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with six companies selected using the random sampling method. The results of hypothesis testing show that one independent variable has a significant influence on the dependent variable, while the other eight variables do not have a significant influence on firm value.

The purpose of this study was to test and analyze the effect of GRC and Intellectual Capital on firm value through financial performance in banking companies. The population in this study are all banking companies listed on the Indonesia Stock Exchange for the 2021-2023 period. Sampling using purposive sampling method. The data used is secondary data sourced from annual reports and financial reports. The data analysis technique used in this research is the SmartPLS 4 program. The results of this study indicate that GRC has no significant effect on financial performance and firm value, Intellectual capital has no effect on firm value but intellectual capital has a significant and positive effect on financial performance. Furthermore, financial performance has no influence on firm value. GRC mediated by financial performance has no effect on firm value.  Intellectual Capital mediated by financial performance has no effect on firm value.

Colostrum is the first fluid secreted by the mammary glands. The highest content in colostrum is antibodies that are ready to protect the baby when the baby is still very weak. The protein content in colostrum is higher than the protein content in mature milk. The purpose of this study was to analyze the factors of colostrum administration to postpartum mothers in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The method in this study is an analytical research type with a research design using cross-sectional, namely a study in which variables including risk factors and variables including effects are observed at the same time. This study uses data taken retrospectively. This research was conducted in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022. The population in this study was 35 people, then the sample was part of all the objects studied and was considered to represent the entire population (Notoatmodjo, 2015). The number of samples used was 29 people using the Accidental Sampling technique. Data collection techniques using questionnaire sheets and respondent observation sheets. Data analysis techniques using the chi-square statistical test show that the p-value shows that p = 0.005 which means Ho is accepted (p value <0.05), so it can be concluded that there is a significant relationship between the knowledge category and the provision of colostrum. Conclusion: This study means that there is a significant relationship between the factors of Knowledge, Family Support, Support, Information Sources, Parity, Role of Health Workers, Provision of Colostrum in Kayu Kul Village, Pegasing District, Central Aceh Regency in 2022.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

Biogas is a potential renewable energy source to meet energy needs, especially in remote areas that do not have access to electricity. The process of making biogas is carried out through anaerobic fermentation of organic materials such as vegetable waste, livestock manure and agricultural waste. This research aims to design a batch type biodigester that can produce biogas from a mixture of goat manure, chicken manure and vegetable waste. Biodigester is a reactor used to produce biogas. The stirred biodigester aims to mix the substrate evenly in the biodigester and prevent the formation of scum. The biodigester designed has a capacity of 120 liters with a stirring system to increase the efficiency of biogas production. The fermentation process was carried out for 21 days by monitoring parameters such as temperature, pH, Chemical Oxygen Demand (COD), and methane gas concentration (CH4). The results showed that the temperature and pH in the biodigester remained in optimal conditions for the activity of methanogenic microorganisms. The highest CH4 concentration measurement was recorded on day 20 at 60%, which indicates good biogas quality. In addition, the flame test on day 21 produced a blue flame, indicating a high CH4 content. The decrease in CH4 concentration at the end of the study was caused by the exhaustion of organic material. This research contributes to the development of efficient and environmentally friendly biodigester technology to produce biogas as a renewable energy source.

According to World Health Organization data in 2015, maternal deaths were 216 per 100,000 live births due to complications during pregnancy and childbirth. While in developing countries the maternal mortality rate jumped 20 times higher than in developed countries, reaching 239 per 100,000 live births. Keywords: Husband's support, Mother's attitude, Infant immunization. The time of the study was April to July at the Negeri Lama Health Center in 2022. The sample in this study who were planning to give birth in the month (TTP) at the time of the study from May to June 2022 at the Negeri Lama Health Center were 15 pregnant women in the control group and 15 pregnant women in the intervention group. After the normality test was carried out and the results were normally distributed, a paired t-test could be carried out. The results of the t-test, namely the results of the paired test-test showed p = 0.011 (p <0.05) and t count = 11,768> from t table = 9,200 which proves that there is an effect of giving deep back massage on the level of labor pain in mothers who are giving birth to reduce labor pain.

This study aims to enhance students' learning outcomes in Natural Science (IPA) through the demonstration method in fourth-grade students at SD Inpres Teas, Noebeba District, Timor Tengah Selatan Regency. The research was motivated by low science learning outcomes, with 60% of students failing to meet the Minimum Competency Criteria (KKM) of 70. Conventional teaching methods contributed to students' passivity and lack of engagement. This Classroom Action Research (CAR) follows the Kemmis and McTaggart model, consisting of two cycles with four stages: planning, implementation, observation, and reflection. The study involved 10 fourth-grade students, with data collected through learning outcome tests, observations, and teacher interviews. Descriptive quantitative analysis compared student performance before and after intervention. Results indicated that the demonstration method effectively improved science learning outcomes. Initially, students scored an average of 73.5, with a mastery rate of 40%. After applying the demonstration method in cycle I, the average increased to 84.1, with 70% mastery. In cycle II, refining teaching strategies led to an average score of 90.1, with 90% mastery. The method also enhanced student engagement, teamwork, and conceptual understanding. These findings suggest that the demonstration method is an effective strategy for improving science learning outcomes. Teachers are encouraged to incorporate demonstrations regularly, and schools should provide necessary resources to optimize learning experiences.

Eco enzyme is a biocatalyst obtained from a fermentation process involving microorganisms, and has the potential to be applied in various environmental and industrial fields. This research aims to determine the optimum conditions for the volume of eco enzyme, determine the most influential variables between time and pH used during the eco enzyme fermentation process and the chemical characteristics of the eco enzyme product which was fermented for three months. Optimization method using the Central Composite Design – Response Surface Methodology (RSM) method. The comparison made in eco enzyme fermentation is water: organic waste: molasses = 10: 3: 1 = 5000 ml: 1500 gr: 500 gr. Fermentation for 3 months resulted in optimum conditions for making eco enzyme found at a reaction time of 96.213 and a pH of 5.207, with a maximum % yield of 10.24. The most influential variable in this research is pH. FTIR test results show the strongest absorption in the -OH (hydroxyl) group with alcohol properties at a wavelength of 3307.99 cm⁻¹, with a low transmittance of 48.2%. This group has antimicrobial properties that support the growth of good bacteria and other microbes.

The sport of fencing is centered on skill tactics like cutting, stabbing, or using hand agility to parry an opponent's sword. In fencing, athletes must have strong reflexes and focus in order to both attack and evade attacks from opponents. An LED lamp, a buzzer, and an ultrasonic sensor were used in the tool's design. When the athlete runs toward the sensor—which is identified by a buzzer that sounds and an LED that illuminates—the gadget functions as follows: the athlete waves his hand at the sensor. The distance between the instruments is positioned according to the athlete's needs and skill level. The website that has been developed will show the ultrasonic sensor's detecting findings. The website's architecture allows for multiple tool function configurations, including training mode, tool delay, tool duration, tool detection distance, and indicators of the number of connected sensors. When the tool's durability was tested against distance, it was found to be able to establish a connection between the client and server up to 20 meters away with an average connected time of 27.39. The tool's delay test yields an average of 14.57 seconds. an average of 0.078 when the tool's point inaccuracy is tested.

"Improvement of Short Story Writing Ability Through the Personal Experience of Class VIII Unismuh Junior High School Makassar". Thesis of Indonesian Language and Literature Education Department, Faculty of Teacher Training and Education, Makassar Muhammadiyah University.This type of research is a Class Action Research (Class Action Research) which aims to describe the improvement of short story writing skills through the personal experience of students of class Class VIII Unismuh Junior High School Makassar and describes the process of improving the ability to write short stories through the personal experience of the MA class Class VIII Unismuh Junior High School Makassar. The instruments used in data collection were tests, observation guidelines, interview guidelines, and the data were analyzed descriptively qualitatively. The data in this study are in the form of tesp there are 24 students and the results of observations in the learning process.The results showed that quantitatively there was an increase in the learning outcomes of short story writing through the personal experience of 24 students, namely on the pretest results, an average score of 56.63%. In the first cycle the average score of student learning outcomes was 68.13%, while the second cycle of student learning outcomes writing short stories through personal experience was 81.74%. In the first cycle, students who finished 9 students or 46.48% and categories of incomplete were 15 students or 53.52%. While in the second cycle category there were 21 students or 89.96% and the incomplete category were 3 people or 10.04% meaning that there was an increase of 13.61%.Based on the results of the research above, it can be concluded that the results of learning to write short stories through the personal experience of students of class XI MA Darul Istiqamah Maccopa Maros Regency can be improved through students' personal experiences.

Background: Mental disorders are a syndrome of behavioral patterns or disorders that occur in the brain which are characterized by disturbed behavior, thought processes, emotions and perceptions. Violent behavior is an angry reaction that is expressed by making threats, injuring other people, or destroying the environment. One of the nursing actions that patients can take to control anger is progressive muscle relaxation. To determine the effect of progressive muscle relaxation on the ability to control anger in patients at risk of violent behavior at the Rumah Sakit Jiwa Provinsi Bali. Methods: Pre-Experimental research design One Group Pre-Test & Post-Test with Paired T-Test conducted at the Rumah Sakit Jiwa Provinsi Bali. Data collection used a questionnaire sheet with a Purposive Sampling technique with a sample size of 37 people. Results: The results of this research showed that the average value before the intervention was given was that the value of the ability to control anger was a Pre Test p-value of 48.6% and a Post Test p-value of 54.1% so that the p-value obtained was > 0.05 with a p-value of 0.000, this value is less than < 0.05. Conclusion: There is a significant influence on the provision of progressive muscle relaxation movement interventions on the ability to control anger in patients at risk of violent behavior at the Bali Provincial Mental Hospital.

The learning process can proceed well if aided by the presence of teaching aids.Because the teaching aid for the electrical system of the motorcycle rear brake light was not available, this teaching aid was created.The purpose of this research is to determine: (1) the method of creating a teaching aid for the rear motorcycle brake light system, (2) the feasibility level of the teaching aid for the rear motorcycle brake light system, and (3) the students' response to the teaching aid for the rear motorcycle brake light system.This research uses a development research approach, also known as Research and Development (R&D). The Research and Development (R&D) method is a research method used to produce a specific product and test its effectiveness. This research will be conducted at SMK Negeri 1 Nisam. The implementation will be carried out in the even semester of the 2024/2025 academic year. This research and development uses 3 methods in data collection. The methods used are observation, questionnaires, and documentation. The data analysis technique used in this research is descriptive analysis, which presents the results of product development in the form of learning media, testing the validity and suitability of the product for implementation in the electrical system of motorcycle rear brake lights.The results of the research on the development of teaching media props, which have gone through several stages such as potential issues, data collection, product design, product validation, design revision, product testing, until it became a teaching media prop for the electrical system of the motorcycle brake light. The results obtained from the material expert validation were 91.31% by validator 1 and 95.13% by validator 2. The media expert validation results were 97.91% by validator 1 and 97.91% by validator 2. The results of the students' responses to the teaching aids, after calculations, showed a total response score of 506 out of 572 overall. With a final score percentage of 88.46% and the qualification of the developed teaching aids' response being in the "Very Good" category.

This research analyzes the influence of testimonials on purchasing decisions at the Tiktok Shop using qualitative methods through interviews with 30 respondents. It can be concluded that testimonials play an important role in influencing purchasing decisions. Respondents tend to choose testimonials that are informative, descriptive and do not give the impression of exaggerating, the time spent also influences purchasing decisions. The results of this research confirm that authentic and genuine testimonials can be used as an effective marketing tool to attract attention and increase buyers' trust in a product.    

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

The study aims to investigate the impact of brand image and Product Quality Performance of Oppo smartphones. The main objective of the study was to analyze the effect of product quality preference by consumers. This type of research uses a quantitative approach and multiple techniques were used for data analysis in this research. The population of this research is the citizens of Bangladesh who knows and using the smartphone Oppo products. A sample of this research is 150 respondents using the purposive sampling method. The various regression analyses were used in testing hypothesis. SPSS was used for the data -analyzing purpose in this research. The research has indicated that Brand image significantly effects Oppo Telecom performance and quality of products too. Basically research is prepared on the basis of practical observation and determines whether brand image could have a significant impact on the smartphone’s service at OPPO Mobile Company Ltd. This research was developed to learn about the practical scenario of a Telecommunications Company. These papers were conducted to find out the branding strategy of OPPO mobile performance in the telecom industry.