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The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements. 

Suboptimal breast milk production during postpartum is a reason for formula feeding, thus preventing exclusive breastfeeding targets. According to the WHO, the global coverage of exclusive breastfeeding should reach 68% by 2023. Non-pharmacological efforts can be implemented by administering moringa leaf tea, which contains flavonoids, phytosterols, alkaloids, saponins, and tannins, which function as lactogogues to stimulate the hormones prolactin and oxytocin. The purpose of this study was to determine the effect of administering moringa leaf tea to breastfeeding mothers at the Fitriatul Laili Rejoagung Banyuwangi TPMB in 2025 on their ability to increase breast milk production. This study involved 30 postpartum mothers: 15 in the intervention group and 15 in the control group. The study used a two-group quasi-experimental pretest-posttest design. Five grams of moringa leaf tea, 200 milliliters daily for seven days, was administered to the intervention group. The control group received normal postpartum care. The sampling method used was sequential sampling. Ten breast milk production indices were used as instruments. A t-test was used for data analysis. This study has been ethically reviewed. According to the findings, the average breast milk production in the intervention group increased from 5.87 to 8.87, while in the control group it increased from 6.00 to 6.60. The intervention group's averages differed from the control group by 3.00 and 0.6, respectively. The p-value was 0.000, indicating that tea made from moringa leaves can increase breast milk production. Therefore, this tea is recommended as a natural substitute for breast milk production.

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

This study aims to examine the role of the Village Government in enforcing customary law sanctions of Wake Uru Sorong Tada and to analyze the effectiveness of its implementation in Heo Puat Village, Hewokloang District, Sikka Regency. Wake Uru Sorong Tada is a form of customary law that functions as a traditional prohibition to regulate and protect community ownership of agricultural products and commodities. This research employs a qualitative descriptive method. Data were collected through observation, in-depth interviews, and documentation involving key informants such as the village head, Village Consultative Body members, traditional leaders, and community members. Data analysis was conducted using the interactive model proposed by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that the Heo Puat Village Government plays an active role as a facilitator, mediator, and guarantor in enforcing customary sanctions in accordance with Village Regulation Number 2 of 2009. The village government does not directly determine the sanctions but collaborates closely with customary institutions in resolving violations. The enforcement of Wake Uru Sorong Tada customary law sanctions is considered effective in maintaining social order, security, and a sense of safety in property ownership among community members. The strict and binding nature of customary sanctions has significantly increased legal awareness and minimized social conflicts within the village.

This study examines how Grammarly AI helps students improve their writing and avoid plagiarism in digital learning. As more academic work is done online, students need quick and clear feedback to guide their revisions. This research focuses on students’ perceptions of Grammarly and how they respond to its feedback. A survey was conducted with 30 university students using Likert scale and open-ended questions. The results show that most students find Grammarly helpful for correcting grammar, improving clarity, and motivating them to revise their writing. Students also reported that the paraphrasing and similarity checking features help them maintain originality and understand academic integrity better. These findings are supported by the Technology Acceptance Model (TAM), which explains that students respond positively when a tool is useful and easy to use, and by feedback theory, which highlights how learners process corrective input. Overall, this study concludes that Grammarly functions not only as an error-correction tool but also as a learning support system that strengthens writing skills and promotes responsible writing practices in digital environments.

A moral crisis occurs when a person loses the attitude, character, and behavior that are in accordance with goodness. Moral and ethical crises often occur among the younger generation in Indonesia due to various factors, such as the impact of globalization, the influence of social media, the lack of parental involvement, and the lack of character education in schools. This study aims to explore the relevance of character education values in M. Quraish Shihab's Tafsir Al-Mishbah to the problems faced by students in the contemporary era. The crisis of morality, bullying, and the threat of radicalism are the background to the urgency of internalizing contextual Qur'anic values. This research is qualitative in nature, using library research, a thematic approach, and content analysis. The results show that the concept of character education in Tafsir Al-Mishbah is rooted in the relationship between the meaning of Rabb and tarbiyah, which aims to shape Insan Kamil through intellectual and spiritual balance. Analysis of Q.S. Luqman: 12-13, Q.S. Al-Hujurat: 11-13, and Q.S. Al-Mujadilah: 11 reveals fundamental values such as monotheism, gratitude, tolerance, and manners in seeking knowledge. The relevance of the findings shows that Quraish Shihab's moderate (wasathiyah) thinking is very effective in protecting students from extreme ideas, building digital literacy ethics through the principle of tabayyun, and eliminating the culture of violence in schools through a humanistic approach. This study concludes that Tafsir Al-Mishbah offers a functional methodological framework for strengthening the character of 21st-century students.

Diuretic resistance is a serious complication in heart failure patients associated with increased morbidity and mortality. Tolvaptan, a vasopressin V2 receptor antagonist, offers an alternative therapeutic mechanism through aquaresis. This study aims to evaluate the effectiveness and safety of tolvaptan in heart failure patients with diuretic resistance. A retrospective cohort study was conducted on 58 hospitalized patients with NYHA III-IV heart failure and diuretic resistance (urine output <1000 mL/day despite furosemide use ≥80 mg/day) who received tolvaptan 7.5-15 mg/day for 7 days. Variables measured included weight change, urine output, serum sodium, and kidney function. The results showed a significant increase in daily urine output from 820±230 mL to 2180±520 mL (p<0.001), along with an average weight loss of 3.4±1.1 kg (p<0.001). Hypernatremia (>145 mEq/L) occurred in 8.6% of patients. In conclusion, tolvaptan is effective in improving diuresis and reducing congestion in heart failure patients with diuretic resistance, although the risk of hypernatremia should be monitored.

The lack of street lighting infrastructure on the connecting roads between hamlets in Tepansari Village hinders community mobility and increases security risks at night. This community service program aims to implement Solar Power Street Lighting (PJUTS) technology as a renewable energy solution while building infrastructure independence through community empowerment. The implementation method uses the Asset-Based Community Development (ABCD) approach which includes five stages: discovery, design, define, delivery, and destiny. The program involved a collaboration between 7 KPM students, 2 village officials, and 10 local residents. The results of the service show that two PJUTS units have been successfully installed at strategic points and are functioning optimally independently without the burden of village electricity costs. In addition to physical outputs, this activity succeeded in increasing the technical capacity of residents in preventive maintenance of solar panel and battery components through a learning-by-doing process. The immediate impact felt by the community is an increased sense of security and mobility comfort, which supports social-religious and economic activities at night. This program proves that the integration of appropriate technology and participatory empowerment is an effective strategy in realizing sustainable rural infrastructure independence in accordance with SDGs point 7 targets.

Accera Kalompoang is a royal ceremonial tradition held at Balla Lompoa, Gowa, South Sulawesi, as a form of respect toward the sacred royal heirlooms (kalompoang) of the Kingdom of Gowa. The ritual reflects historical memory, political legitimacy, and spiritual beliefs inherited from the Gowa kingdom era and preserved by the local community. This study aims to analyze the historical background, ritual procession, symbolic meanings, socio-religious functions, and the dynamics of preservation of the Accera Kalompoang tradition. The research uses a qualitative descriptive approach through literature review and analysis of previous ethnographic studies and cultural documentation. The findings show that Accera Kalompoang functions not only as a ceremonial cleansing of royal heirlooms but also as a medium of collective identity, cultural continuity, and social integration between traditional authorities and society. Despite modernization and changing social structures, the tradition continues to be maintained as a symbol of historical legitimacy and cultural pride of the Gowa people. Therefore, Accera Kalompoang represents a living heritage that adapts to contemporary contexts while preserving the values of the Gowa Kingdom’s cultural legacy.  

Traditional fermented foods made from glutinous rice play a significant role in Indonesia’s local food system, with fermented glutinous rice known as tape ketan being one of the most popular products. Tape ketan is produced through a fermentation process using traditional starter cultures that involve diverse microorganisms, resulting in distinctive sensory characteristics. This review article aims to examine and synthesize previous studies related to the fermentation process of tape ketan and the characterization of metabolites formed during fermentation. The study employed a qualitative approach with descriptive analysis based on a literature review of relevant national and international scientific journals. The findings indicate that tape ketan fermentation involves starch hydrolysis, sugar fermentation, and the formation of primary and secondary metabolites influenced by fermentation time and microbial composition. Primary metabolites such as simple sugars, organic acids, and alcohol contribute to the basic sensory attributes of the product, while secondary metabolites including phenolic compounds and bioactive components enhance its functional potential. The characterization of these metabolites demonstrates that tape ketan is not only a traditional fermented food but also has promising potential for development as a value-added functional food based on local wisdom.

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Digital images often experience noise disturbances that can reduce visual quality and interfere with the image analysis process. One common type of noise is salt and pepper noise, especially in grayscale images, which is characterized by the random appearance of black and white dots. This study applied the Deep Convolutional Autoencoder (DCAE) method with a skip connection mechanism to eliminate salt and pepper noise in grayscale images measuring 256×256 pixels. The dataset used consists of 300 pairs of clean images and noisy images that have gone through the preprocessing stage, including normalization and data augmentation. The model was trained using an Adam optimizer with a Mean Squared Error (MSE) loss function and validated through a train-test split scheme to avoid overfitting. Model performance was evaluated using Peak Signal-to-Noise Ratio (PSNR) and Structural Similarity Index (SSIM) metrics. The test results showed that the DCAE model with skip connections was able to effectively reduce noise while maintaining the main structure of the image based on the PSNR and SSIM values obtained, and showed better performance than conventional median filters. In addition, the model was successfully implemented into a Streamlit-based application to perform the image denoising process interactively, making it easier for users to experiment and visualize results in real-time.

This study is aimed at analyzing the degree of equivalence in the translation of Deutsche Welle (DW) news texts from German into Indonesian by applying Mona Baker’s theoretical framework. A qualitative descriptive method was employed, with four DW news texts and their Indonesian translations serving as the data source. The analysis focused on equivalence at the word level and above the word level, considering syntactic, lexical, cohesive, and communicative functional aspects of the text. The findings indicate that the degree of translational equivalence varies, ranging from high to low levels. The “equivalent” category was found to be dominant, accounting for 57.6%, suggesting that most translations were able to maintain the meaning and function of the source text. Meanwhile, the categories “less equivalent” (22.9%) and “non-equivalent” (19.5%) reflect shifts in meaning, loss of information, and inaccuracies in lexical correspondences and grammatical structures. These results highlight the challenges in maintaining full equivalence during translation.

Maddoja Bine is an agrarian tradition of the Bugis people in Soppeng Regency, performed before sowing rice seeds in the nursery. This ritual contains social, religious, and cultural values ​​deeply rooted in the belief system and social structure of the local community. This study aims to examine the history, ritual procession, socio-religious dimensions, and the dynamics of change and preservation of the Maddoja Bine tradition through an ethnographic approach. The research method used is a literature study by reviewing various national and international journal sources published in the last ten years, supplemented by a qualitative analysis of the results of previous research. The results of the study indicate that Maddoja Bine functions not only as an agricultural ritual, but also as a medium for collective prayer, a means of transmitting moral values, and strengthening social solidarity in the Bugis community. Along with social change, agricultural modernization, and religious influences, this ritual has undergone transformations in form and practice, but still maintains its core values ​​as a local cultural identity. Thus, Maddoja Bine is a tradition that is dynamic and adaptive to changing times, yet remains relevant as an intangible cultural heritage of the Bugis community.

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

Dynamics of social interaction within the alleyways of urban neighborhoods, which serve as unique social spaces amid the ongoing processes of modernization. Conducted in the alleyways of Makassar City, this research employs an ethnographic approach through participant observation, in-depth interviews, and field note documentation. The findings reveal that alleyways function not only as physical pathways but also as vibrant social arenas where communal activities—such as neighborhood gatherings, mutual aid, and small-scale household economies—take place. Modernization introduces significant changes to these patterns of interaction. On one hand, infrastructural development, technological penetration, and increased mobility foster new forms of interaction that are more practical and individualistic. On the other hand, core values of solidarity, including mutual support and close neighborly relations, continue to persist through community-based initiatives, local empowerment programs, and informal shared activities. The study concludes that alleyways represent hybrid social spaces where tradition and modernity intersect, demonstrating residents’ efforts to maintain social cohesion despite the pressures of social change. These findings are expected to contribute to policy development and inform local authorities in designing culturally sensitive alleyway development programs.

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

The development of education in the digital era requires students to master not only academic skills, but also soft skills and hard skills as a provision to face the challenges of education and the world of work. However, the learning process at Papua High School in Sorong City is still teacher-oriented, so students' communication courage and technological skills have not developed optimally. This community service activity aims to empower students through public communication training (public speaking) and computer network cable techniques to strengthen 21st century skills. The method used is a participatory approach with hands-on practice through four stages: observation, socialization, training, and evaluation. Public speaking training is focused on increasing students' courage and confidence in communicating, while network cable training emphasizes basic technical skills such as recognizing cable types, RJ-45 connector functions, crimping techniques, and connectivity testing. The results of the activities showed high participation and enthusiasm from students, as well as increased public speaking courage and basic understanding in network cable making. The integration of public communication training and technology skills has been proven to have a positive impact on the development of student competencies. Therefore, this activity is recommended as a model for developing soft skills and hard skills for high school students, especially in areas with limited access to technology learning.

Motor development in early childhood is a crucial foundation for executive functions and psychosocial health. However, the current sedentary lifestyle and gadget dependency hinder the optimization of this physical potential. This community service aims to enhance children's self-confidence and physical agility through the "Active Movement Exploration: Fun Agility Game" program. The activity was conducted at TK Negeri PAUD Tamalate, Makassar, involving 93 children in the initial observation. The method employed was Guided Modeling-Practice, which includes agility circuit preparation, demonstration, and guided exploration. The game instruments included Zig-Zag Safari, Stop-Go Traffic, Balance River Stones, Ball-to-Target Trail, and Choose-Your-Path. The results showed a significant improvement in Fundamental Motor Skills (FMS), particularly in agility, balance, and manipulative coordination. Additionally, there was progress in psychological aspects, specifically in self-regulation, autonomy, and self-efficacy. In conclusion, the integration of structured yet enjoyable agility games is effective in building a strong physical and character foundation in early childhood.    

Anxiety is a prevalent mental health issue that affects psychological well-being and daily functioning. In Muslim communities, Islamic spiritual practices are commonly used as coping strategies, yet empirical evidence regarding their effectiveness in reducing anxiety has not been systematically consolidated. This study aimed to synthesize scientific evidence on Islamic spiritual interventions for anxiety reduction. A systematic literature review was conducted in accordance with PRISMA guidelines by searching Google Scholar, PubMed, ScienceDirect, and Elsevier. Observational studies published between 2019 and 2026 that examined Islamic spiritual interventions and reported anxiety outcomes were included and analyzed narratively. Ten eligible articles were identified. The review demonstrates that Islamic spiritual interventions, such as dhikr, prayer, Qur’an recitation, and Islamic spiritual counseling, are consistently associated with reductions in anxiety across diverse populations and settings. Although the magnitude of effects varied, the overall findings indicate a beneficial role of Islamic spiritual practices in anxiety management. These results suggest that Islamic spiritual interventions may be integrated as complementary approaches within mental health and public health services for Muslim populations, while further methodologically rigorous studies are required to strengthen the evidence base.