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The internship registration process at the Communication and Information Office of Tegal Regency is still carried out manually, resulting in several problems, such as lengthy registration procedures, difficulties in managing and retrieving data, and the risk of document loss. This study aims to design and develop a web-based internship registration information system that supports the registration, verification, selection, and information delivery processes in an integrated manner. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing stages. The application was developed using the Laravel framework and MySQL database. System testing was conducted using the Black Box Testing method to ensure that all system functions operate according to user requirements.The results indicate that the developed system can simplify the internship registration process, improve data management efficiency, accelerate the selection process, and provide real-time registration status information to applicants. Based on the testing results, all system features function properly and meet the predetermined functional requirements.

Employee performance is a critical element in organizational success, particularly in labor-intensive industries such as garment manufacturing. This study aims to analyze the effect of work stress (X1) and work environment (X2) on employee performance (Y) in garment industry companies in Semarang Regency. A quantitative descriptive approach with multiple linear regression analysis was employed. The population and sample comprised 96 employees using total sampling. Data were collected through a Likert-scale questionnaire (1–5) with 10 items per variable. All classical assumption tests (normality, multicollinearity, heteroscedasticity) were satisfied. Reliability tests yielded Cronbach's Alpha of 0.866 (work stress), 0.941 (work environment), and 0.937 (employee performance), confirming instrument reliability. Results indicate: (1) work stress has no significant partial effect on employee performance (t = 1.581; sig. = 0.117); (2) work environment has a significant positive partial effect on employee performance (t = 9.618; sig. = 0.000); (3) simultaneously, both variables significantly affect employee performance (F = 56.630; sig. = 0.000) with a coefficient of determination (R²) of 54.9%. These findings confirm that optimizing the work environment both physical and non-physical is the primary strategic priority for enhancing employee performance in the garment industry.

This study aimed to determine the effect of different levels of beef liver addition on the nutritional, physicochemical, and color characteristics of chicken patties. Beef liver, an underutilized animal by-product with high nutritional value, was incorporated at different levels (0%, 20%, 40%, and 60%) into chicken patty formulations. The experiment was conducted using a Completely Randomized Design with four treatments and five replications. The collected data were analyzed using analysis of variance (ANOVA) and followed by Duncan’s Multiple Range Test (DMRT). The results showed that the addition of beef liver had no significant effect (P>0.05) on protein content, water activity (aw), and b* values, but had a highly significant effect (P<0.01) on moisture content, fat content, cooking loss, texture, and color characteristics (L* and a*). Increasing beef liver levels improved the nutritional profile and modified the physical and visual characteristics of the patties. These findings demonstrate the potential of beef liver as a value-added functional ingredient for developing nutritious chicken patties while promoting the sustainable utilization of underutilized livestock by-products.

Background: Low birth weight (LBW) remains a major public health concern worldwide due to its significant contribution to neonatal morbidity and mortality, as well as its long-term adverse health consequences. Pregnancy intention has been identified as a potential determinant of adverse birth outcomes; however, evidence regarding its association with LBW remains inconsistent. This study aimed to examine the association between pregnancy intention and low birth weight in Indonesia using data from the 2012 Indonesian Demographic and Health Survey (IDHS). A cross-sectional study was conducted using secondary data from the 2012 IDHS. The study included 8,922 married women aged 15–49 years who had a singleton live birth within five years preceding the survey. Pregnancy intention was categorized as intended, mistimed, and unwanted. Multivariable logistic regression analysis was performed to assess the association between pregnancy intention and LBW after controlling for potential confounding variables. The prevalence of LBW was 6.2%. After adjustment for maternal age and antenatal care (ANC) visits, no significant association was found between mistimed pregnancy and LBW (AOR = 1.055; 95% CI: 0.765–1.454). An interaction effect was identified between unwanted pregnancy and pregnancy complications. Women with unwanted pregnancies accompanied by pregnancy complications had a higher risk of delivering LBW infants compared with women whose pregnancies were intended and without complications. Nevertheless, pregnancy intention was not significantly associated with LBW overall after adjustment for confounding factors. Maternal age outside the optimal reproductive age range (<20 years or >35 years) and inadequate ANC utilization were significantly associated with an increased risk of LBW. Pregnancy intention was not independently associated with low birth weight among Indonesian women after controlling for maternal and healthcare-related factors. Maternal age and antenatal care utilization were more consistent determinants of LBW. Strengthening maternal health services, particularly adequate antenatal care and early detection of pregnancy complications, may contribute to reducing the burden of low birth weight in Indonesia.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Colorectal cancer and paralytic ileus are significant health concerns worldwide, including in Indonesia, where their prevalence and mortality rates have shown concerning trends. This study aims to compare the prevalence and mortality of paralytic ileus and colorectal cancer in Indonesia using data from the Global Burden of Disease (GBD) for the years 2019, 2021, and 2023. A secondary data analysis was conducted using GBD 2023 data, focusing on prevalence, incidence, and mortality rates for both conditions across 34 provinces in Indonesia. The study employed a time-trend analysis to observe the changes in disease burden over the specified years, along with examining the differences in disease characteristics based on sex, age groups, and regions. Results indicated that colorectal cancer has a higher burden of disease, with significantly higher prevalence and mortality rates compared to paralytic ileus. This highlights the urgent need for enhanced prevention, early detection, and management strategies for colorectal cancer in Indonesia. The findings emphasize the importance of integrated healthcare policies to address both conditions effectively, focusing on regions with the highest disease burden. Further research is recommended to explore the underlying risk factors and to evaluate the effectiveness of current healthcare interventions.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

Good study habits are an important factor in achieving success in elementary school learning. However, based on observations in class 3 of SDN 1 Bugel, it was found that students still show less disciplined behavior during the learning process, especially during group activities, such as talking without permission, not paying attention, and not following classroom rules. This study aims to improve students' study discipline in grade 3 of SDN 1 Bugel by using the Star Rewards system within the cooperative learning model called Numbered Heads Together (NHT). This study uses the Classroom Action Research (PTK) approach with a two-cycle design following the Kemmis and McTaggart model. The research subject is 17 third-grade students from SDN 1 Bugel. Data collection was done through observation, questionnaires, documentation, field notes, and interviews. Data analysis was done using both quantitative and qualitative descriptive techniques. The research results show that using the Star Rewards system in cooperative learning type NHT has significantly improved students' discipline in studying. The average score on the discipline questionnaire increased from 69.5 in cycle I to 85.5 in cycle II, showing an increase of 16.03 points. The minimum score for students has gone up from 50 to 75, showing that all students have improved in terms of discipline. Giving positive reinforcement through stars has been proven to motivate students to be more disciplined, focused, and responsible during learning. This finding suggests that combining the NHT model with the Star Rewards system can be an effective strategy for helping build discipline in elementary school students.

Mental health disorders, particularly depression and anxiety, remain major contributors to the global burden of disease and disability. Socioeconomic inequality, including differences in Gross National Income (GNI) per capita, is considered an important factor influencing mental health outcomes. This study aimed to analyze the relationship between GNI per capita and the prevalence of depression and anxiety disorders globally using data from the Global Burden of Disease (GBD) 2023 database. A descriptive ecological study design was conducted using secondary data from 187 countries and regions. Data were analyzed using descriptive statistics, Spearman correlation tests, and regional comparative analysis with ANOVA. The results showed substantial disparities in mental health burden and income distribution across regions. Africa had the highest average prevalence of depression, while Asia showed the greatest variability in anxiety disorders. A significant negative correlation was found between depression prevalence and income levels (r = -0.213; p = 0.003), indicating higher depression rates in lower-income countries. However, anxiety showed a weak and insignificant relationship with income (r = -0.079; p = 0.281). These findings emphasize the need to reduce socioeconomic inequalities and strengthen mental health systems through integrated healthcare services and multisectoral policies.

Stroke remains one of the leading causes of mortality and disability worldwide, including in Indonesia. The increasing prevalence of stroke and Years Lived with Disability (YLD) reflects its growing health burden. This study aimed to analyze trends in stroke prevalence and YLD in Indonesia during 2021–2023 using data from the Global Burden of Disease (GBD). A quantitative descriptive design with an ecological and time-trend approach was employed. Secondary data were obtained from the GBD Results Tool and analyzed using R version 4.4.1. The analysis focused on major geographical regions across Indonesia. The results showed a gradual increase in both stroke prevalence and YLD during the study period. Java recorded the highest prevalence and YLD, while Maluku and Papua showed lower prevalence but greater variation in YLD. These trends were associated with urbanization, unhealthy lifestyles, hypertension, diabetes, and unequal access to healthcare and rehabilitation services. Pearson correlation analysis demonstrated a very strong association between stroke prevalence and YLD (r > 0.99) across all years. The findings highlight increasing stroke burden and regional disparities, emphasizing the need for equitable healthcare access, risk factor control, and strengthened post-stroke rehabilitation programs.

Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

This study aims to analyze the trends in the prevalence of ischemic heart disease (IHD) in Indonesia from 2019 to 2023 based on data from the Global Burden of Disease (GBD) study, with a focus on gender differences between males and females. The data used in this study includes detailed prevalence data for IHD based on province and gender. The analysis reveals that the prevalence of IHD is higher in males than in females, with greater fluctuations observed in females, particularly after menopause. Although there are significant differences in the prevalence across several provinces, risk factors such as smoking, obesity, hypertension, and diabetes contribute significantly to the increasing prevalence of this disease. However, the differences in prevalence between provinces and genders are not always statistically significant, indicating that other factors such as access to healthcare, lifestyle, and socio-economic factors also influence the distribution of this disease. This study provides valuable insights for the development of gender-based heart disease prevention policies and introduces more targeted interventions.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

Bank Syariah Indonesia (BSI) KCP Bengkong, Batam belum memiliki aplikasi yang mudah diakses untuk mengukur tingkat kepuasan nasabah, sehingga menyulitkan proses evaluasi kualitas layanan dan identifikasi aspek-aspek yang perlu ditingkatkan. Penelitian ini bertujuan untuk merancang dan mengimplementasikan sistem analisis kepuasan nasabah menggunakan metode Customer Satisfaction Index (CSI). Sistem dikembangkan dengan menggunakan model Waterfall dan dirancang menggunakan Unified Modeling Language (UML). Data dikumpulkan melalui penyebaran kuesioner kepada 30 responden dengan 15 item penilaian. Aplikasi yang dikembangkan diuji menggunakan metode black-box testing dan berhasil diimplementasikan dengan baik. Hasil penelitian menunjukkan nilai CSI sebesar 99,38 yang termasuk dalam kategori “Sangat Puas”. Sistem yang dibangun memberikan sarana yang efektif untuk mengukur tingkat kepuasan nasabah serta mendukung peningkatan kualitas layanan di BSI KCP Bengkong, Batam.

Vocational high school graduates are expected to master not only technical competencies but also interpersonal skills that support their readiness for the workplace. Field observations at SMK Pasundan 1 Bandung indicate that students in the Online Business and Retail (Bisnis Daring dan Ritel) program still show a low level of assertive communication, evidenced by their difficulty in expressing opinions confidently, refusing requests politely, and handling direct interaction with customers. This community service program (Program Kemitraan Masyarakat/PKM) was designed to develop students' assertive communication skills through the role-play method. The program consists of five stages: needs analysis, development of training materials and role-play scenarios, training and practice, evaluation and feedback, and continued mentoring. Students are placed in simulated roles such as seller, buyer, and observer in scenarios involving customer service, complaint handling, price negotiation, and teamwork. The information-dissemination approach combines material delivery, discussion, hands-on practice, and technical guidance. The program is expected to increase students' understanding of assertive communication concepts, strengthen their interpersonal communication skills, and provide an applied learning experience relevant to the demands of the retail and customer-service industry. The expected output of this activity is a scientific article published in a nationally accredited (Sinta) journal.

This study aims to analyze the effect of liquidity and profitability ratios on stock returns through Price to Book Value (PBV) in coal mining companies listed on the Indonesia Stock Exchange (IDX) during 2020-2024. The research uses secondary data analysis from financial reports of the companies collected through documentation techniques, and the data is analyzed using Partial Least Squares (PLS) based on Structural Equation Modeling (SEM). The results show that profitability significantly influences stock returns and PBV, while liquidity has a negative but insignificant effect on PBV and stock returns. Moreover, PBV does not mediate the relationship between liquidity and stock returns or profitability and stock returns. This study recommends that companies focus on improving profitability to enhance stock returns, while investors should consider profitability performance when making investment decisions. Recommendations for future research include adding other independent variables such as leverage or macroeconomic factors and expanding the sector and period coverage for greater generalization.

Assertive communication is a core competency for vocational high school (SMK) students, particularly those majoring in Online Business and Retail, whose future work demands strong interpersonal skills in customer service, negotiation, and teamwork. Classroom instruction in Indonesian vocational schools, however, still tends to privilege cognitive content over practical, contextual communication training. This study examines the effect of the role-playing technique on the assertive communication ability of twelfth-grade Online Business and Retail students at SMK Pasundan 1 Bandung. A quantitative survey approach is employed, with role playing—operationalized through three dimensions (role taking, role marking, and role negotiation) adapted from Zaini (2008)—as the independent variable, and assertive communication—operationalized through five dimensions adapted from Albert and Emmons (2001)—as the dependent variable. Given a population of 36 students, a saturated (census) sampling technique is used, so all members of the population serve as respondents. Data will be collected through a Likert-scale questionnaire and analyzed using path analysis with the assistance of SPSS, examining both the simultaneous effect of role playing on assertive communication and the partial effects of its three dimensions. The study is grounded in Bandura's (1977) Social Learning Theory, which posits that behavior is acquired through observation, modeling, and reinforcement. The anticipated outcome is empirical evidence on the effectiveness of role playing in strengthening assertive communication, together with practical recommendations for teachers and schools seeking to design more participatory, work-relevant instructional strategies.