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The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Elderly people have a high risk of suffering from degenerative diseases, one of which is metabolic disorders. This is more widely recognized by the elderly when they are already in severe condition and with complications so that it has an impact on various aspects including increasing morbidity and mortality rates, as well as decreasing quality of life of the elderly and decreasing ability of the elderly to carry out daily activities. Metabolic disorders are caused by increased blood glucose levels in the body known as Diabetes Mellitus (DM) which is one of the health problems of the ten diseases that cause death and disability globally. The implementation of community service activities for Preventive Efforts for the Elderly in Diabetes Mellitus through several stages, namely the survey and field observation stages and counseling for Preventive Efforts for the Elderly in Diabetes Mellitus counseling is carried out for approximately 90 minutes, as well as evaluations in the form of pre-tests and post-tests. The provision of education was carried out on Wednesday, November 14, 2024 at the Antara Health Center, the number of participants was 32 people. Based on the results of the knowledge of the elderly before and after the counseling for Preventive Efforts for the Elderly in Diabetes Mellitus, it was found that 15 elderly people had sufficient knowledge and 17 elderly people had insufficient knowledge. After conducting counseling on Preventive Efforts for the Elderly in Diabetes Mellitus, the results obtained were a sufficient increase of 30 and less than 2 elderly. This means that community service on Preventive Efforts for the Elderly in Diabetes Mellitus is very effective in the elderly in order to prevent an increase in glucose levels. Counseling on preventive efforts for the elderly in diabetes regarding these degenerative diseases is very necessary so that the elderly maintain their health better. The elderly are expected to be able to understand about efforts to prevent and treat degenerative diseases in the elderly with diabetes. Hopefully this community service can be a reference for researchers and further community service, as well as the community.

Penelitian ini bertujuan untuk mengidentifikasi hambatan serta potensi pengembangan dalam pembelajaran musik di Sekolah Dasar (SD) Gondangmanis 4. Pendekatan penelitian menggunakan metode kualitatif dengan desain studi kasus yang melibatkan wawancara mendalam dengan berbagai pihak terkait, termasuk guru musik, siswa, dan kepala sekolah. Temuan penelitian mengungkapkan bahwa pelaksanaan pembelajaran musik di sekolah ini menghadapi sejumlah hambatan signifikan. Hambatan utama meliputi keterbatasan fasilitas pendukung seperti alat musik yang memadai, kurangnya kompetensi guru dalam mengajar musik secara optimal, serta alokasi waktu yang terbatas dalam jadwal pelajaran. Mengkolaborasikan  pembelajaran musik dengan mata pelajaran lain untuk memberikan pengalaman belajar yang holistik bagi siswa. Berdasarkan hasil penelitian, disarankan sejumlah langkah strategis untuk memajukan kualitas pembelajaran musik di SD Gondangmanis 4, termasuk peningkatan pelatihan guru, pengadaan fasilitas, serta pembentukan kemitraan yang berkelanjutan dengan berbagai pihak terkait. Penelitian ini memberi rekomendasi untuk memajukan kualitas pembelajaran musik di SD Gondangmanis 4.

Hospitalization is a state of crisis in children when they are sick and hospitalized. This condition occurs because children try to adapt to a foreign and new environment, namely the hospital, so that this condition becomes a stressor factor for children and their families. Anxiety as an emotional state that has characteristics of physiological arousal, unpleasant feelings of tension, and fear that something bad will happen. Anxiety responses in toddlers are indicated by crying, protesting, reacting with anger, strong emotions, restlessness and screaming Pain and anxiety are two things that are interrelated and influence each other. Pain can cause children to feel afraid and anxious.The purpose of this study was to determine the effect of hospitalization and anxiety levels in preschool children at Permata Medika Hospital.Method: This type of research is quantitative, with a cross-sectional approach, where the cause variable or independent variable and the effect variable or dependent variable are measured at the same time and for a moment.The results of the study showed that there was a significant effect between hospitalization and children's anxiety levels with a significance value (p) of 0.000. hospitalization on children's anxiety levels. Thus, the better the Hospitalization, the lower the Child's Anxiety Level. The results of the statistical test using the Spearman's Rank test obtained a p-value of 0.00 (p <0.05) with an r value = 0.415 and a positive correlation direction. P value 0.00 (p <0.05) means that the research hypothesis is accepted. Conclusion: There is an influence between hospitalization on children's anxiety levels and hospitalization on children's anxiety levels. Thus, the better the hospitalization, the lower the child's anxiety level.

This community empowerment activity was carried out in Kelungkung Village, Batulanteh District, Sumbawa Regency. Based on the results of the activity community service activities with the theme “Google My Business Assistance Training and Sahabat UMKM to Improve Marketing in the Digital Age for Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency. Small and Medium Enterprises in Kelungkung Village, Batulanteh District, Sumbawa Regency” that have been carried out, can be concluded as follows: 1) Participants already have additional marketing through online media and how to use it to market the products of small and medium products in Kelungkung Village through Google My Business and Sahabat UMKM. 2) The participants of small and medium business actors get a method of management techniques on how to marketing products through online media. Small and medium business owners in Kelungkung Village know how to do simple bookkeeping

Children's emotional development during childhood is a very important basis in forming attitudes, values ​​and behavior in the future. Parenting styles play a very important role in the formation and emotional development of children. This research examines various types of parenting patterns applied by parents and their impact on children's psychological well-being. Based on literature analysis from ten journals, it was found that positive parenting styles, such as authoritative, can support the development of children's emotional regulation and self-confidence. On the other hand, authoritarian or permissive parenting can actually hinder a child's ability to express emotions in a healthy way. The results of this study show that early social experiences and a positive family environment greatly influence children's emotional development, which ultimately has an impact on their success in the future. This research highlights the importance of parental attention in implementing parenting patterns that support children's emotional

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

This study aims to analyze the impact of Total Asset Turnover, Debt to Equity Ratio, Return on Equity, and Sales Growth on the Price to Book Value of the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a quantitative study using purposive sampling to determine the sample, resulting in 50 companies out of 84. The analytical model employed is multiple linear regression. The results of this study indicate that Total Asset Turnover, Debt to Equity Ratio, and Sales Growth have a significant positive effect on Price to Book Value, while Return on Equity has no effect on Price to Book Value.

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

Background: Spinal anesthesia is anesthesia performed on patients who are still conscious with the aim of eliminating the conductivity process at the sensory nerve endings or fibers in certain parts of the body. Research Objectives: This study aims to determine changes in blood pressure before induction of spinal anesthesia and after induction of spinalanesthesia.        Research Methodology: Thisresearchisa descriptive observational study with a quantitative research design that focuses on variable analysis, especially intra-anesthesia blood pressure after application of spinal anesthesia. This research uses an analytical design with a cross-sectional approach. Results: It is known that the systolic blood pressure 5 minutes after spinal anesthesia was found to be mean (114.89 mmHg), median (118 times/minute) and mode (132 times/minute), diastole 5 minutes after spinal anesthesia was obtained as mean (70.09 mmHg), Median (70 times/minute), and Mode (70 times/minute). It is known that systolic blood pressure 10 minutes after spinalanes the siaobtained Mean (102.96mmHg), Median (102 times/minute) and Mode (80 times/minute), Diastole 10 minutes after spinal anesthesia obtained Mean (67.32mmHg), Median (70 times/minute), and Mode (60 times/minute). It is known that systolic blood pressure 15 minutes after spinal anesthesia obtained Mean (119.47 mmHg), Median (118 times/minute) and     Mode (100 times/minute), Diastole 15 minutes after spinal anesthesia obtained mean (71.11 mmHg), Median (70 times/minute), and Mode (80 times/minute). Conclusion: This study can conclude that patients undergoing spinal anesthesia may experience a decline due to the effects of spinal anesthesia.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

This research seeks to investigate the post-usage continuation behavior of customers in the green finance sector, utilizing the Extended Social Help (SST) theory as its theoretical framework. The data utilized in this research consists of a questionnaire administered to respondents who are customers of Islamic banks owning to Generation Z. The research outcomes obtained through the application of the Partial Least Squares (PLS) technique indicate that Environmental Consciousness, when mediated by customer satisfaction, does have a negative influence on the continuity of green finance behavior. Similarly, the outcomes align with those of Green Bank Marketing Initiatives (GBMI), which, when mediated by customer satisfaction, also exhibit a negative influence on green finance continuity behavior. Conversely, the Conciliation of customer satisfaction in the object of psychological reactance and its influence on green finance continuity behavior yields a good influence.

The aim of this study is to find out the influence of Current Ratio, Leverage, Return on Total Assets, and Company on Bonds Rating in non-financial service industry sector listed on the Indonesia Stock Exchange. This research is uses secondary data from the Indonesia Stock Exchange listed company and list of companies that had been rated by PT Pefindo in 2014-2018. While the sampling method selection uses purposive sampling and the results are 15 non-financial service companies. The regression model is using an ordered logistic regression by IBM SPSS 23 version software. The research result shows that Current Ratio, Return on Total Assets, and Company Size partially have a significant influence on Bonds Rating. While Leverage has no significant influence on Bonds Rating.

Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

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 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.

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.