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The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Digital communication has become part of the everyday fabric of congregational life. While it enables connection and pastoral accessibility, it also introduces relational tensions through divided attention, interpretive ambiguity, social comparison, online jealousy, concealed messaging, and the weakening of face-to-face reconciliation. This conceptual research article examines pastoral accompaniment for Christian congregants who experience relational crises caused or intensified by digital communication. The study aims to construct a pastoral framework that is theologically grounded, psychologically informed, ethically responsible, and usable in church ministry. Using an integrative literature review, the article synthesizes scholarship on digital religion, computer-mediated communication, relational conflict, phubbing, technoference, online counseling ethics, and practical theology. The synthesis indicates that digital relational crisis should not be reduced to excessive screen use. It is more accurately understood as a crisis of presence, attention, trust, boundaries, and interpretive charity. The article proposes pastoral accompaniment as a hybrid care that combines attentive presence, relational discernment, digital boundary formation, covenantal communication practices, and ethically bounded use of online media. It concludes that churches need to move beyond reactive counseling toward preventive digital discipleship that forms congregants in truthful speech, faithful presence, confidentiality, and relational accountability.

The main aim of this social service is awareness and deeper understanding of the dangers of drugs, their legal and health impacts, as well as inspiring positive changes in attitudes and behavior in social settings among the younger generation and the general public. The service method used is legal advice, including legal sources from the police, doctors and public health workers. Activities carried out through communication include discussions, presentations and comparisons of legal aspects related to drugs. The results of this service show that anti-fraud training has succeeded in achieving its goals. Participants saw increased awareness of illegal drugs, their negative impact on health, and the legal consequences they face. Participants felt more responsible for their personal and community health. Information provides insight into prevention strategies to help participants develop healthy lifestyle skills and avoid high-risk behaviors.

This research tested the effect of cadmium chloride and lead acetate on kidney function and their impact on kidney tissues. The study included (30) white rats that were randomly divided into (6) groups:- The control group takes plain water orally for 30 days, the group that was given CdCl2 (5 mg/kg) of body weight, the group that was given CdCl2 10 mg/kg of body weight, the group that was given lead acetate 50 mg/kg of body weight, the group that was given lead acetate 100 mg/kg of body and the group that was given cadmium chloride 5mg/kg with lead acetate 50 mg/kg body weight with drinking water for a month .The results shown in Table (1) indicated a significant increase (P < 0.05) in the levels of urea, creatinine, and uric acid in the serum of groups treated with CdCl2 at doses of 5 and 100 mg/kg, and the groups treated with lead acetate at doses of 50 and 100 mg/kg, as well as the group that received CdCl2 at a dose of 5 mg/kg along with lead acetate at a dose of 50 mg/kg, comparison with the healthy group .As for histological sections, the results showed the following section of the renal of the group treated with cadmium chloride 5 mg/kg shows atrophic renal glomerulus, necrosis of cells lining Bowman’s capsule , necrosis of cells lining the convoluted tubule  and a large increase in the space between the glomerulus and the capsule. As for the group treated with high-dose cadmium chloride showing necrosis of cells lining the glomerulus  and degeneration of cells lining the renal tubules Fragmentation of the glomerulus. As for the group treated with lead acetate at a dose of 50 mg/kg showing renal glomerulonephrosis, proximal and distal convoluted tubule necrosis, and periglomerular space in an almost normal manner. A section of the kidney of the group treated with with high-dose lead acetate, showing atrophy of some renal glomeruli and congestion of blood vessels and showing blood congestion within the kidney tissue, and decomposition of the cells lining the urinary tubules , Cross-section of the kidney of the group treated with cadmium chloride 5 mg/kg and lead acetate 50 mg/kg body weight Shows destruction of renal glomeruli  and swelling of renal tubule cells and necrosis of the kidney tissue with the appearance of hemorrhage Comparison with the healthy group

Indonesia is a country with a high level of earthquake vulnerability, thus demanding innovation in building structural engineering that is not only safe but also environmentally friendly. In the context of sustainable development, bamboo as an abundant local material is starting to gain attention as an alternative to conventional materials. Bamboo, when processed into composites in the form of fibers or in combination with thermoplastic and thermoset polymers, has been proven to have superior mechanical properties, including tensile strength, stiffness, and resistance to chemical degradation. In addition, the characteristics of water absorption that are controlled through certain treatments make bamboo composites more competitive compared to synthetic materials. The application of bamboo composites in construction is not only limited to new materials in structural elements, but also effective in retrofitting methods. For example, recent research shows the potential of bamboo composites in strengthening reinforced concrete beams and improving the performance of frame systems in earthquake-resistant structures. In line with this, seismic design regulations and standards such as the comparison between SNI 1726:2012 and SNI 1726:2019 demonstrate the importance of adapting structural designs to local seismic conditions. The integration of bamboo composite materials with structural capacity analysis, numerical simulation, and pushover analysis methods has yielded promising results for improving building resilience to dynamic loads. Beyond technical aspects, this approach also supports environmental objectives. Several studies have even developed eco-friendly home prototypes utilizing innovative material combinations, including geopolymer blocks and natural fibers. Thus, the use of bamboo composites not only provides a technical solution to earthquake challenges but also contributes to global efforts to reduce the carbon footprint of the construction sector.

Indonesia is an area rich in sea sand. The aim of this research is to determine the comparison of the compressive strength of mortar derived from sea sand and river sand, as well as the feasibility of using sea sand as a material in construction in coastal areas. The results of the research showed that the compressive strength of the mortar from the two materials tested at 28 days had a difference in compressive strength of up to 37.45%, the mortar made from sea sand aggregate produced a mortar compressive strength of 14.13 Mpa which can be categorized as type S mortar with minimum value 12.5 MPa, meanwhile, mortar made from fine river sand aggregate produces a mortar compressive strength of 22.59 MPa and is included in the type M mortar category which has a minimum value of 17.2 Mpa.  

Patient satisfaction with pharmacy services is a crucial indicator in assessing the quality of healthcare services provided. Patient satisfaction is influenced by the comparison between perceived performance and expectations. If service performance exceeds expectations, patients will be highly satisfied. This study aims to measure the level of patient satisfaction with the quality of drug services at Rio Pharmacy. This descriptive study uses primary data obtained through questionnaires completed by respondents. The results show that all five dimensions of service quality received positive ratings. The Responsiveness dimension has the most significant influence with a score of 56, followed by Reliability, Assurance, and Empathy, each with a score of 52, and Tangible with a score of 47. Overall, patients are satisfied with the quality of drug services at Rio Pharmacy.

This research is classroom action research which aims to improve the poetry writing ability of class VIII.A students through the application of the Outdoor Study method. This research uses a classroom action research design with two cycles. Data was collected through poetry writing tests, observations, and questionnaires. Data analysis was carried out quantitatively and qualitatively. Indicators of research success are an increase in student scores above the KKM (75) and an increase in the quality of written poetry, which includes aspects of diction, sentence structure and depth of meaning. The results of this research provide important implications for the development of learning to write poetry, especially in the context of student-centered and experience-oriented learning. This classroom action research examines the effectiveness of the Outdoor Study method in improving students' poetry writing abilities through two research cycles. The research results showed a significant increase in student involvement and the quality of poetry writing after cycle II. The percentage of students who achieved completeness criteria increased from 43% to 78. Comparison between the two cycles showed significant improvements in various aspects, such as the use of diction, sentence structure, and depth of meaning. The Outdoor Study method has proven to be effective in stimulating creativity and providing meaningful learning experiences for students

Red dragon fruit peel has high antioxidant content and abundant availability in Indonesia but is still rarely utilized. Brown rice has a higher fiber content than white rice. Brown rice and dragon fruit skin can be processed into keciput snacks. Keciput is a snack made from glutinous rice flour wrapped in sesame seeds that can be varied in shape, color and taste. The aim is to determine the effect of the acceptability of red dragon fruit peel keciput with the addition of brown rice flour as a healthy snack. Completely randomized design (CRD) experiment with 3 treatments on red dragon fruit peel and brown rice F1 (50%:50%), F2 (60%:40%) and F3 (70%:30%). Acceptability test on 30 untrained panelists and analyzed using Kruskal Wallis and Mann Whitney tests with a significance of p<0.05. Analysis of fiber content, protein, and antioxidant power was done twice on the selected formulations. There was an effect on the acceptability of red dragon fruit skin snails and brown rice flour (p<0.001). There was no effect of acceptability in the comparison of F2 and F3 on color, aroma, and taste (p=0.252; p=8.24; p=0.247). The highest mean value of acceptability was in F2 (selected). F2 contained 27.653% fiber, 17.346% protein, and 107.268 ppm antioxidant power.

Background : Diabetes Mellitus is a metabolic disorder caused by the pancreas being unable to produce insulin or unable to use insulin effectively, which is characterzed by an ncrease in blood sugar levels (Hyperglicemia), usually accompanied by the appearance of symptoms such as polyuria, polydipsia and polyphagia. The prevalence of diabetes mellitus n Marwah ward from April to June was 66 patients who experienced diabetic ulcers. Objective : to determine the level of Diabetes Mellitus wounds before and after treatment using 0.9% Nacl, and to see the comparison between the two. Method : This research shows that there is no change before and after wound treatment with 0.9% Nacl. On the degree of ulcuraton, but there was a reduction before treatment with Nacl 0.9% the wound appeared to have pus and was dirty and after treatment with Nacl 0.9% the wound looked clean and the pus was reduced. Results : This study showed that there was no change in the degree of ulceration, but there was a reduction in pus in the wound and the wound looked cleaner. Conclusion : After applying wound care with 0.9% Nacl to TN.

This study aims to analyze and compare the financial performance of Islamic banks and conventional banks in Indonesia using library research methods. Data sources come from related literature such as scientific journals, articles, previous research reports, and relevant online sources. Bank financial performance is measured through several ratios including capital ratio (CAR), asset quality (NPL), liquidity (LDR), profitability (ROA and ROE), and efficiency (BOPO) which are calculated based on the bank's financial statements. The results of the analysis show that in general the financial performance of both types of banks is in a healthy condition and meets regulatory standards. However, there are differences in performance in several ratios individually. Conventional banks tend to have better performance in CAR, NPL, BOPO, and ROA ratios, indicating better capital quality, assets, operating costs, and profitability. Meanwhile, Islamic banks show better liquidity performance (LDR) and asset growth. However, the difference in performance is not yet fully statistically significant. In general, the financial performance of conventional banks is superior. However, the performance of Islamic banks also experienced an annual increase. To improve competitiveness, Islamic banks need to continue to make improvements, especially in terms of capital, cost management, credit quality, and increasing fee-based products. Both types of banks have developed and operated harmoniously without causing significant financial turmoil. The results of the study are expected to provide a stronger picture of the comparison of the financial performance of Islamic and conventional banks in Indonesia.    

Nutritional status is a health condition that occurs as a result of a comparison between needs and the fulfillment of nutritional substances. There are several factors that can influence a person's nutritional status, namely suitability of needs with food intake, physical activity, increased nutritional needs due to various diseases, and other factors such as social and economic background. The nutritional status of adolescents can be described through measuring BMI/U. The prevalence of underweight in adolescents aged 13-15 years, based on research and development data from the Ministry of Health in 2013, is 11.1% (3.3% very thin and 7.8% thin) while for obese people aged 13-15 years was 10.8% (2.5% very obese and 8.3% obese). Data was obtained by interviews regarding identity, student age, weight and height measurements, exercise and physical activity habits, eating patterns and interpretation of nutritional status on Z-Score BMI according to Age. The results of this study showed that 59.5% of students had good nutritional status, 15.7% of students had overweight nutritional status, 13% of students have poor nutritional status, 10.3% of students have poor nutritional status, 1.6% students have obesity nutritional status.

The emergence of financial technology (fintech) has brought significant disruption to the conventional banking industry. Fintech offers faster, cheaper and more accessible financial services, which appeal to many customers, especially the younger generation. This study aims to analyse the impact of fintech on the future of conventional banking, with a focus on Bank Mandiri, one of the largest banks in Indonesia. The results show that fintech has a significant impact on various aspects of conventional banking, including: 1) Products and services. Fintech offers innovative and diverse financial products and services that conventional banks cannot access. 2) Distribution channels: Fintechs utilise digital technology to reach customers directly, without the need for physical branches. 3) Business model. Fintech has a more efficient and cost-effective business model compared to conventional banks. 4) Customer engagement. Fintech offers a more personalised and interactive customer experience. Bank Mandiri shows that the bank has taken various strategic steps to face competition with fintech, such as: developing digital services, collaborating with fintech startups, improving operational efficiency. Disputes between fintech consumers and fintech service providers can be resolved through: negotiation, mediation, arbitration, court and legal comparison with default. In addition, we also highlight the need for collaboration between government agencies, industry players, and the tech community to develop a comprehensive and adaptive regulatory framework.

Hyperemesis Gravidarum is excessive nausea and vomiting during pregnancy, more than 8 times in 24 hours or at any time which can cause symptoms of dehydration, electrolyte imbalance and weight loss. The nature and level of nausea and vomiting can vary, from mild to severe. One of the first alternatives is PC6 acupressure, while the second alternative is using lemon aromatherapy. Objective: To determine the effect of PC6 acupressure therapy with lemon aromatherapy on the frequency of nausea and vomiting in first-term pregnant women with hyperemesis gravidarum in the Cianjur Community Health Center area in 2023. Method: This research is a type of quasi-experimental research with a two group comparison pretest-posttest design. The sampling technique used purposive sampling with a total research sample of 30 respondents. Results: research from post-test measurements P-Value = 0.001 Independent Sample T-Test Ho was rejected and the sample supported the existence of a significant influence. Conclusion: There is an effect of PC6 acupressure with lemon aromatherapy on the incidence of nausea and vomiting in first trimester pregnant women with hyperemesis gravidarum in the Karangtengah Cianjur health center area in 2023.

The problem in this research is whether the application of the Synthetic Structural Analytical (SAS) method can improve the initial reading ability of class I students at SD Negeri 11 Kodeoha, North Kolaka Regency. Meanwhile, the aim of the research carried out was to determine whether the application of the Synthetic Structural Analytical (SAS) method could improve the reading ability of beginners in class I of SD Negeri 11 Kodeoha, North Kolaka Regency. This type of research is pre-experimental research with a quantitative approach. The sample in this study was 22 class I students at SD Negeri 11 Kodeoha, North Kolaka Regency. The results of the research showed that there was an influence of the application of the Synthetic Analytical Structural (SAS) method on the initial reading ability of class I students at SD Negeri 11 Kodeoha, North Kolaka Regency. This can be seen from the comparison between the pre-test and post-test scores. The average pretest value obtained was 55.47. The average value was in the interval 55-64 which was included in the low category. Meanwhile, the average posttest score obtained was 81.94, which was in the 75-84 interval, which means it was in the high category. The research results obtained were tcount = 15.26 and ttable = 3.819. Then tCount ≥ tTable or 15.26 ≥ 3.819. So it can be concluded that Ho is rejected and H1 is accepted. This means that the application of the synthetic analytical structural method (SAS) can have an influence in improving the initial reading ability of class I students at SD Negeri 11 Kodeoha, Bulukumba Regency.

Background: DM cases in Central Java are in fifth highest positian in Indonesia with a prevalence of 2.0%. Pucangsawit Community Health Center is a sub-district with 979 DM sufferers in 2022. The most cases are in Pucangsawit Village with 421 cases of DM. DM sufferers, especially the elderly, experience complications from mild to severe neuropathy complications resulting in loss of sensation in the lower extremities due to impaired blood circulation in the leg area. Loss of sensation the periphery of the feet is an early early symptom of diabetic ulcer. Objective: To describe the results of implementation before and after the application of kombması therapy, foot exercises and warm water soaks on foot sensitivity in elderly people with DM. Method: This type of research is a descriptive case study. Results: Before the combination therapy, the foot sensitivity of both respondents was low, after the combination therapy, the foot sensitivity of both respondents experienced an increase with the score of each respondent being 4. Conclusion: There is a comparison of the number of increases in the number of foot sensitivity scores of both respondents the increase in the number of respondent 1 is bigger than for respondent 2 with a difference of 1 point in both legs

The South Coast of East Java is one of the areas that has marine and fisheries potential. This is utilized by local residents as a source of livelihood. To maximize this potential, it is necessary to know how the water quality in an area. The water quality of a water body can be known through the measurement of chlorophyll-a concentration and sea surface temperature with the help of remote sensing technology. This study aims to analyze the comparison of Aqua MODIS and VIIRS images on mapping chlorophyll-a concentration and sea surface temperature with the help of the SeaDAS application whose data is downloaded through the NASA oceancolor website. To map chlorophyll-a concentration and sea surface temperature, an analysis method using the most optimal mathematical model is needed. The results of the Aqua MODIS satellite image chlorophyll-a concentration research in the year (2020-2024) in the South Coast of East Java has an average of 0.24282 mg/m3, 0.19144 mg/m3, 0.51777 mg/m3, 0.37524 mg/m3, and 4.0542 mg/m3. The highest average chlorophyll-a concentration value of Aqua MODIS satellite imagery occurred in May 2024. This condition indicates that the water quality in the South Coast of East Java is low. While the chlorophyll-a concentration of VIIRS satellite images in the year (2020-2024) in the South Coast of East Java has an average of 0.23197 mg/m3, 0.31974 mg/m3, 0.19304 mg/m3, 0.38974 mg/m3, and 1.58583 mg/m3. The highest average chlorophyll-a concentration value of VIIRS satellite imagery occurred in May 2024. This condition indicates that the water quality in the South Coast of East Java is low.

In this article, the starting condition was defined using a fuzzy initial value problem (IVP). Additionally, we discussed various methods for solving fuzzy differential equations, including the modified two-step Simpson method and Runge-Kutta of orders (two, three, four, five, and six). For each method, we provided a numerical example and the known convergence rates of the solutions. Then we discussed the comparison of the solutions of all methods, using computer software to offer rough solutions for the Runge Kutta method. And take some application solve by Runge-Kutta in physics and medical

The aim of this research is to analyze the comparison of financial performance and stock returns before and after mergers and acquisitions which are moderated by good corporate governance. This research applies comparative quantitative methods, using secondary data. A population of 21 companies that have carried out merger and acquisition activities were registered with the KPPU in 2021 and listed on the IDX during the 2019-2023 period. A sample of 11 companies was obtained with a 4 year observation span using the purposive sampling method. The data analysis used was IBM SPSS version 27 software with hypothesis testing, namely paired sample t-test, t test, R2 test, and MRA test. The research results show that the ROA, CR, DER, TATO, EPS and Stock Return variables do not show differences before and after carrying out mergers and acquisitions. The proportion of independent board of commissioners cannot moderate the influence of ROA, CR and EPS on merger and acquisition performance. The proportion of independent board of commissioners can moderate the influence of DER, TATO, and Share Return on merger and acquisition performance.

This study discusses the comparison of criminal law related to sexual violence in Indonesia and Singapore, focusing on the legal framework, definition and types of sexual violence, law enforcement process, and sanctions and punishments. In Indonesia, criminal law on sexual violence is regulated through Law No. 12 of 2022 concerning the Crime of Sexual Violence (UU TPKS) and the Criminal Code (KUHP), which covers various forms of sexual violence. Singapore uses the Penal Code and the Women's Charter as the legal basis, with additional protection for children through the Children and Young Persons Act (CYPA). This study found that Indonesia has a broader and more comprehensive definition of sexual violence than Singapore, which tends to be more specific. The law enforcement process in both countries involves reporting, investigation by the police, and the courts, but Singapore has a special unit that handles sexual crimes with a more focused focus. Sanctions and punishments in Singapore tend to be heavier, including caning, while in Indonesia, punishments vary depending on the type of sexual violence. The research method applied in this study is the normative legal method, which focuses on the analysis of laws and regulations, legal documents, and legal concepts relevant to a legal problem. The approach used is a conceptual approach, which prioritizes analysis from a problem-solving perspective. This approach involves understanding the legal concepts that underlie or form the background of the problem, as well as considering the values ​​contained in the normative of a regulation related to these concepts.