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The old bridge structure, are subjects that must be monitored in bridge maintenance. Bridge detection supervision is very necessary to determine structural deformation caused by normal operations or environmental impacts such as temperature, humidity and heavy vehicle loads. Monitoring the structure as a whole also needs to be carried out after extreme conditions occur, such as an earthquake. Research on structural dynamics analysis of steel frame bridge conditions to determine the behavior of the structure. Vibration data is read using a wireless sensor network or accelerometer. The vibration mode signal obtained is processed using Fast Fourier Transform (FFT) analysis via MATLAB software, which will produce a graph of the relationship between the frequency domain and the time domain. Through this graph, the dynamic characteristics of the bridge structure can be analyzed, with several variations in the condition of the bridge structure.

Oxytocin massage is a technique used to stimulate the release of the hormone oxytocin, which plays a vital role in breastfeeding. Spinal massage stimulates the parasympathetic nervous system, which then triggers the release of oxytocin. This hormone causes contractions in the muscle cells surrounding the milk ducts, thereby promoting breast milk production. The purpose of this study was to determine the effect of oxytocin massage on increasing breast milk production in postpartum mothers. This study used a quantitative design with a quasi-experimental approach, namely a one-group pretest-posttest design. The study population was postpartum mothers with breast milk flow problems at the Bandarharjo Community Health Center, Semarang City. The sampling technique used was purposive sampling, where researchers selected samples based on certain characteristics. Data collection was carried out using a questionnaire. Data analysis used the Chi-Square test. The results of the study showed that the calculated Chi-Square value on the first day (62,000) was greater than the Chi-Square table (12,591), on the second day (54,866 > 23,684), and the third day (58,117 > 32,670). Based on these results, H0 was rejected and Ha was accepted, which means there was a significant effect of oxytocin massage on the smooth production of breast milk in postpartum mothers at the Bandarharjo Community Health Center.

The Church in indonesia now plays an increasingly broad role in society, but also faces various complex challenges. These challenges come not only from outside, such as discrimination and social pressure, but also from within; such as limited resources and a reluctance to change. Therefore, the Church needs to understand these various issues in order to formulate ministry strategies that are relevant, contextual, and able to addres the needs of a diverse society. The Church is called to be a forum for the brotherhood of God’s people from various cultural backgrounds, while also bearing witness that unity in diversity is a tangible manifestation of God’s love in the world. However, cultural diversity can also create tension if not managed wisely. The inculturation of local cultures, such as Torok in Manggarai culture, has profound meaning. Torok is not merely a series of literary words, but has a profound meaning that reflects the identity of the Manggarai people in their relationship with themselves, others, nature, and God Himself as creator. As a poetic prayer, Torok serves as an expression of the totality of human life and a means to cultivate the values of brotherhood. The Church does not intend to implement rigid uniformity in matters that do not concern the core of the faith or the welfare of the faithful. On the contrary, the Church respects and strives to preserve the cultural riches that are characteristic of various tribes and nations.

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

Islamic boarding schools (pesantren) as Islamic educational institutions face modernization challenges in developing effective learning methods. Action learning as an experience and reflection-based learning approach emerges as a relevant alternative. This article aims to conduct a systematic literature review on the implementation of action learning and experiential learning in Indonesian Islamic boarding school education. The research method uses a systematic literature review approach by analyzing 15 indexed journal articles from the 2018-2025 period. Inclusion criteria include articles in Indonesian and English, published in accredited journals, and discussing action learning or experiential learning in Islamic boarding schools. Analysis results reveal three main findings: (1) action research has been implemented to address specific problems such as student mental health with humanistic and participatory approaches, (2) experiential learning is applied through hadith learning, entrepreneurship programs, and life skills development that enhance cognitive abilities, communication, and student adaptation, (3) integration of action learning with pesantren values creates a distinctive learning model combining tradition and innovation. Identified research gaps include minimal longitudinal studies, lack of long-term impact measurement, and limited comparative analysis among pesantren. This study recommends developing a theoretical framework for action learning contextual to pesantren characteristics and further research with more comprehensive methodologies.

The term “comparison” in the context of Public Administration Science refers to an activity of aligning, analyzing, and identifying similarities and differences between various phenomena or objects under study. Meanwhile, administration is understood as a social phenomenon in which groups of people or citizens work together in an organized and purposeful manner to achieve certain collective goals.This research, entitled “A Comparative Study of Public Administration in Indonesia and South Korea in Achieving Effective and Accountable Governance,” aims to analyze both the similarities and differences between the two countries in terms of bureaucratic structure, public administration systems, and the effectiveness and accountability of governance. Indonesia and South Korea, as Asian nations with distinct historical backgrounds, governmental systems, and development trajectories, share a common vision of establishing a clean, transparent, and responsive system of governance.The study employs a qualitative descriptive approach using the literature review method, by examining various relevant academic and official sources. The main focus of the comparison lies in the bureaucratic and administrative systems of Indonesia and South Korea. The analysis also takes into account cultural characteristics and governmental structures, including the presidential system, legal framework, financial administration, and local government mechanisms.The findings of this research are expected to provide a comprehensive understanding of how differences in administrative structures and bureaucratic performance in both countries influence the effectiveness and accountability of their governments. Furthermore, the study aims to offer valuable insights for Indonesia in strengthening good governance and improving the quality of public service delivery.

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

Internships are believed to be an appropriate way to bridge education with the world of work, or link and match. This study focuses on the effectiveness of internships in higher education. This type of qualitative research takes the form of a case study, which aims to obtain an in-depth exploration of events. Informants were determined using a purposive sampling technique based on certain characteristics deemed relevant to the research objectives, resulting in the involvement of five informants and one key informant. Data collection was obtained through interviews and observations supported by other data. Data analysis was conducted descriptively qualitatively through the stages of reduction, presentation, and drawing conclusions, followed by data triangulation. The results of the study indicate that three main indicators task relevance, supervision quality, and institutional support comprehensively explain the conditions experienced by informants. Specifically, internship programs have proven effective in strengthening soft skills such as communication, teamwork, adaptability, and self-confidence; enhancing job readiness through experiences facing real-world challenges and organizational culture; and fostering a professional ethos. Thus, this study provides a theoretical contribution by strengthening the framework for internship effectiveness, as well as a practical contribution in the form of recommendations for universities and industry partners to design internship programs that are more structured, relevant, and aligned with students' fields of study and the needs of the workplace.

This study aims to identify the business strategies implemented by used motorcycle showrooms and to examine their impact on the income generated. The research focuses on four used motorcycle showrooms located on Jalan Panglima, Kuala Tungkal, Tanjung Jabung Barat Regency. The intense competition in a concentrated area encourages each showroom to adopt appropriate strategies to remain competitive and sustain stable income. This research uses a qualitative approach with a comparative study method. Data were collected through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results show that each showroom implements different business strategies based on their internal strengths and market characteristics. Showrooms that combine the marketing mix (7P) with good service approaches tend to earn higher income. Additionally, Islamic business values such as honesty, transparency, and trustworthy service contribute to the effectiveness of the strategies applied.

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

The food and beverage industry are generally known for its stability. Nevertheless, this sub-sector underwent fluctuations as a result of the COVID-19 pandemic, one of which was in its firm value. The study investigates how firm value is affected by key organizational characteristics, including financial performance, the scale of the firm, and the rate of sales growth. A firm's value is measured by its PBV (Price to Book Value). The study's measure of financial performance is a combination of Return on Equity (ROE) and the CR, DER, and TATO ratios. This study uses a quantitative approach. The study's population is composed of F&B firms publicly traded on the Indonesia Stock Exchange throughout 2019–2023. A purposive sampling technique was used to select the sample based on predefined requirements, leading to a total of 125 samples from 25 companies. Data were processed using WarpPLS version 8.0 to evaluate the research model through model fit, structural testing, and hypothesis testing. The results show that the model meets the required fit indices and has strong explanatory power. The findings reveal that profitability (ROE) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and sales growth exert a negative and significant effect. On the other hand, activity ratio (TATO) and firm size do not significantly influence firm value.

Malaria is a global health problem, especially in tropical countries like Indonesia. Papua, with 14,586 cases, and Jayapura City in 2023 had 29,938 cases. This is due to nocturnal activities, knowledge, and preventive measures, which contribute to the high incidence of malaria. The purpose of this study was to identify factors associated with malaria incidence at Bhayangkara Hospital Class II, Jayapura. This research was an analytical study with a cross-sectional design. Data collection was conducted using a questionnaire. A total of 82 respondents were recruited using a simple accidental sampling technique. The data obtained were statistically analyzed using the chi-square test. Based on the analysis results, it was found that of the 82 respondents, the characteristics of the respondents were mostly aged > 20 years (74 people (90.2%), male (48 people (58.5%) and unemployed (53 people (64.6%). There was a significant relationship between nighttime activities and malaria incidence at Bhayangkara Hospital Level II Jayapura. (p-value 0.015 <α (0.05). There was a significant relationship between knowledge and malaria incidence at Bhayangkara Hospital Level II Jayapura (p-value 0.000 <α (0.05). There was a significant relationship between malaria prevention measures and malaria incidence at Bhayangkara Hospital Level II Jayapura (p-value 0.008 <α (0.05). Nighttime activities, knowledge and malaria prevention measures were significantly associated with malaria incidence.

Employee performance is a crucial element in determining the success of the company's operations, especially in the logistics sector which demands efficiency and speed of service. This study aims to analyze the factors that affect the performance of employees of PT. Universal Tunggal Logistics which operates at the Port of Tanjung Emas Semarang. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to employees of the operational and administrative departments. The variables tested included work motivation, work environment, leadership style, and employee competence. Data analysis was conducted to identify the dominant factors that contribute to the performance improvement. The results of the research are expected to make an empirical contribution to the development of more effective managerial strategies in improving productivity and service quality. The novelty of this research lies in its focus on the EMKL (Sea Cargo Expedition) industry, which has unique operational characteristics compared to other service sectors, such as high dependence on cross-agency coordination, port dynamics, and tight time demands. The findings of this study are expected to be a reference for similar logistics companies in designing adaptive and evidence-based human resource policies, as well as strengthening competitiveness amid the challenges of globalization and digitalization of the logistics sector.

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This study aims to identify and analyze the socioeconomic characteristics of grocery store traders in Kabupaten Tanjung Jabung Barat (a case study in Kecamatan Tebing Tinggi) and to examine the factors influencing their income. The research method used in this study is a survey method with a quantitative approach. Data were collected through direct interviews with 67 grocery store traders at the research site. The results of the study show that initial capital, business duration, business location, and accounts receivable have a positive and significant effect on the income of grocery store traders, while working hours have no significant effect on income. The data analysis further indicates that the coefficient of determination (R²) is 0.3742, which means that 37 percent of the variation in traders’ income is explained by the variables in this study, while the remaining 63 percent is explained by other variables outside the research.

This study aims to analyze the levels of reducing sugars and sucrose in Trigona honey using the Luff Schoorl method as a key parameter for assessing honey quality and authenticity. Trigona honey, produced by stingless bees, possesses unique physicochemical characteristics that differ from Apis mellifera honey, thus requiring further scientific investigation of its sugar profile. The analysis was performed at the BSPJI Pekanbaru Laboratory using a titrimetric procedure based on the Luff Schoorl reagent, involving the determination of reducing sugars and sucrose following hydrolysis. The results revealed that the reducing sugar content of the Trigona honey sample was 31.75%, while the sucrose content was 9.6%. These values do not comply with the Indonesian National Standard (SNI 8664:2018), which requires a minimum of 55% reducing sugars and a maximum of 5% sucrose in honey. The non-conformity is presumed to be influenced by factors such as nectar source, high moisture content, premature harvesting, and storage conditions. Nevertheless, the deviation from the standard does not necessarily indicate adulteration but may reflect the natural characteristics of stingless bee honey. This research provides scientific evidence that may contribute to the evaluation of specific quality standards for Trigona honey in Indonesia and serve as a reference for future studies related to authentication and standardization of stingless bee honey products.

Learning strategies are both a systematic approach and an art for managing the learning process so that learning objectives can be achieved effectively and efficiently. As a method, learning strategies are designed based on specific principles and rules derived from learning theory and educational research. This makes learning strategies a distinct field of knowledge that can be studied, developed, and applied scientifically. As an art, learning strategies demonstrate an educator's ability to creatively and flexibly utilize various learning resources, methods, and media according to student characteristics and the learning environment. A teacher who possesses sensitivity and intuition in managing learning can create a pleasant atmosphere and motivate students to be active and independent in their learning. Without a clear and directed strategy, the learning process tends to be haphazard, unfocused, and difficult to achieve. Therefore, planning and implementing appropriate learning strategies are crucial factors in the success of the educational process, as they determine the extent to which teaching and learning activities can proceed optimally and produce meaningful learning outcomes for students.  

This study examines the views of community and traditional leaders on the practice of giving alms derived from unusual sources of income in Mojopuro Village. The tradition of giving alms in Mojopuro has strong cultural roots and social values, reflecting a blend of Islamic teachings and local wisdom. However, historically, almsgiving has sometimes come from less than halal sources, such as gambling proceeds, which were once considered commonplace due to limited religious understanding. This study employed a descriptive qualitative method, using interviews with community and traditional leaders as key informants. The results show a significant shift in how the community interprets almsgiving. Religious leaders now emphasize the importance of halal sources of income and sincere intentions in giving, while traditional leaders emphasize social values such as mutual cooperation and caring for others. This transformation reflects a shift from traditional practices to a deeper religious understanding, without diminishing the values of togetherness that are characteristic of Mojopuro. Thus, the tradition of giving alms in Mojopuro is not only a form of worship but also a means of fostering morality and social solidarity that persists amidst changing times