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Isak Klafle; Dian Ferriswara; Ulul Albab; Sapto Pramono

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the effectiveness of the Papua Special Autonomy policy in improving the welfare of indigenous communities by reviewing the achievement of policy objectives, integration and coordination between institutions, and policy adaptation to the socio-cultural conditions of the local community. The approach used is qualitative with the Qualitative Secondary Analysis (QSA) method, utilizing various secondary data sources such as policy documents, government reports, and relevant research and academic journals. The results of the study indicate that the Papua Special Autonomy policy was designed as an affirmative policy aimed at accelerating regional development, improving community welfare, and recognizing the rights of indigenous communities. This policy has produced several positive results, especially in increasing regional fiscal allocations, developing infrastructure, and expanding community access to education and health services. In addition, the establishment of special institutions such as the Papuan People's Assembly provides space for the representation of indigenous people's culture in the regional government system. However, the study also shows that the Special Autonomy policy faces several challenges, including suboptimal inter-institutional coordination, limited institutional capacity of local governments in managing Special Autonomy funds, and the incomplete integration of indigenous socio-cultural values ​​in the planning and implementation of development programs. Therefore, strengthening policy governance, increasing accountability in fund management, and expanding indigenous community participation are crucial factors in enhancing the effectiveness of Papua's Special Autonomy policy. This research provides theoretical contributions to public policy development, particularly in the context of implementing asymmetric decentralization and culture-based development policies.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Regional financial accountability is a fundamental principle in good governance. However, the management of regional finances still faces various challenges, particularly related to the potential occurrence of fraud and the suboptimal functioning of internal control systems. This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in strengthening regional financial accountability through the implementation of internal oversight based on Fraud Risk Control. This research employs a qualitative approach using the Qualitative Secondary Analysis (QSA) method, which utilizes secondary data from various scientific literature, previous research findings, and policy documents relevant to internal oversight in the public sector. The results indicate that internal oversight is a crucial mechanism in preventing fraud in public sector financial management. The implementation of Fraud Risk Control plays a role in identifying, assessing, and controlling fraud risks, thereby enhancing the transparency and accountability of regional financial management. Furthermore, APIP has a strategic role through internal audit functions, risk-based oversight, and providing consultation to improve regional financial management systems. Strengthening APIP’s capabilities, enhancing the maturity of the Government Internal Control System (SPIP), and ensuring the independence of internal supervisors are essential factors in realizing transparent and accountable regional financial governance.

Sri Yulianty Mozin; Filshabilla Wantu; Izzatunisa Akuba; Adelia Safitri Husain; Nirmawati Mahmud

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Public services are a state obligation to meet the basic needs of the community and have a strong legal basis through various laws and regulations in Indonesia. However, in practice, the implementation of public services still faces various problems such as slow service processes, unclear procedures, lack of transparency in costs and service times, and maladministration. This study aims to analyze the gap between the normative concept of public services and their implementation in practice and to identify factors that influence the low quality of public services. The research method used is a qualitative approach with library research through analysis of various literature, laws and regulations, and data from public service supervisory agencies. The results show that the main problems in public services in Indonesia are related to the weak implementation of service standards, low transparency and accountability, and suboptimal professionalism of the apparatus. In addition, maladministration practices such as prolonged delays and procedural deviations are still common. Digital transformation through the implementation of e-government is one effort to improve service quality, although its implementation still faces obstacles in human resources, infrastructure, and bureaucratic culture. Therefore, strengthening public service governance, increasing transparency, and optimizing oversight are necessary to ensure public services are more effective, accountable, and oriented toward the public interest.

Yohana Maritza Fatma Ayu Widyoputri; Adestien Amalia Luthfi Nafisah

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Digital transformation has reshaped the landscape of MSMEs in Indonesia, particularly those managed by Generation Z. This study aims to analyze key success factors of Generation Z MSMEs in building sustainable digital business ecosystems. The research employs a systematic literature review methodology by analyzing various academic sources, industry reports, and related publications from 2019-2024. Findings reveal five primary success factors: adaptive digital technology adoption, high digital literacy, social media utilization as marketing strategy, collaboration within digital ecosystems, and business sustainability orientation. Generation Z MSMEs demonstrate advantages in leveraging e-commerce platforms, digital payments, and data analytics for decision-making. Research implications provide strategic recommendations for MSME practitioners, policymakers, and stakeholders in developing ecosystems that support sustainable digital business growth, while emphasizing the importance of digital infrastructure and business mentoring aligned with digital native generation characteristics.

Ghani Rahman Hadiid; Pungky Febi Arifianto; Bayu Setiawan

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the need for redesigning the visual identity of PHD (Peternakan Hijau Daun) Nusantara as an effort to strengthen the brand image as an arts and culture-based educational tourism destination. The problems underlying this research are the inconsistent visual identity, the lack of representation of the brand's character, and the low level of audience recognition of PHD Nusantara. The research methods used include observation, interviews, and questionnaires. The results of the analysis indicate several main factors that form the basis for the need for redesign, namely the inconsistency of visual elements, the weak strength and readability of the logo, the inconsistency of the visual identity with the character of the destination, and the suboptimal visual experience of the audience at various interaction points. Based on these findings, it can be concluded that the development of a more consistent, communicative, and characteristic visual identity is needed as a basis for the redesign process. The results of this study are expected to be a reference in redesigning a visual identity that can strengthen the image of PHD Nusantara and increase its appeal to the audience.

Nailah Arrum Tsabita; Michael Lega; Riri Maria Fatriani; Hapsa Hapsa

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

Hilmiyadin, Rizqi Brian; Rengga, Andreas; Realino, Dimas; Muga, Richardus

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to analyze the effect of promotion and price on the purchase decision of IM3 SIM cards among the people of Maumere City. The study uses a quantitative method with a causal associative approach. Data was obtained through the distribution of questionnaires to respondents who use IM3 SIM cards, with a Likert scale instrument. Data analysis was carried out using multiple linear regression. The results of the study indicate that partially, promotion has a significant effect on purchase decisions, as does price, which is also proven to have a significant effect. Simultaneously, promotion and price have a significant effect on purchase decisions, with a coefficient of determination (R²) of 0.986. This means that 98.6% of the variation in purchase decisions is influenced by promotion and price, while the remaining 1.4% is influenced by other factors outside this study. These findings indicate that appropriate promotional strategies and proper pricing play an important role in enhancing consumer purchase decisions. The research results are expected to provide input for companies, particularly telecommunications service providers, to develop more effective marketing strategies.

Hijr Amelya; Risma Anita Puriani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Self-confidence is an important psychological aspect that affects students' academic, social, and emotional success. Students with low self-confidence often struggle with interactions, expressing opinions, and optimizing their academic potential, which can negatively impact their personal development in school. Therefore, this issue requires attention through appropriate guidance and counseling services. This study aims to review various guidance and counseling strategies to address low self-confidence in students based on a literature review of the last six years. The method used is a library study with a traditional literature review approach, analyzing 15 national and international journal articles. The results indicate that low self-confidence is influenced by internal factors (such as negative self-concept and low self-efficacy) and external factors (such as bullying experiences and lack of social support). The impacts include decreased academic performance, social barriers, and negative emotions such as anxiety. Various guidance strategies, such as individual counseling, group counseling with sociodrama, and empathetic teacher communication, have proven effective in enhancing students' self-confidence. These findings suggest that low self-confidence is not a permanent condition but can be addressed through planned and ongoing guidance interventions. .

Ruqaiyah Ruqaiyah; Darmiati Darmiati; Hadriani Irwan; St. Subriani; Ikrawanty Ayu Wulandari +4 more

Journal of Health Sciences, Nursing and Nutrition 2026 International Forum of Researchers and Lecturers

The effectiveness of hypertension prevention in communities depends critically on individuals’ knowledge of risk factors and their attitudes toward healthy behaviors. This study examines the relationship between mothers’ knowledge and attitudes toward hypertension prevention behavior in South Polongbangkeng District, Takalar Regency, 2026. An observational analytic quantitative design with a cross-sectional approach was employed. A total of 200 mothers were selected as respondents. Data were collected using structured questionnaires assessing knowledge, attitude, and hypertension prevention behavior, then analyzed using chi-square test at a significance level of α = 0.05. Results showed that the majority of respondents had good knowledge (89.0%), good attitudes (91.0%), and good hypertension prevention behavior (77.0%). Statistical tests revealed a significant association between mothers’ knowledge and hypertension prevention behavior (p = 0.000) and between mothers’ attitudes and hypertension prevention behavior (p = 0.000). It is concluded that mothers’ knowledge and attitudes are significantly associated with hypertension prevention behavior. Health workers are recommended to strengthen health education and promotion programs targeting mothers to support hypertension prevention in the community.

Karmanis Karmanis; Ainun Ganisia

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Stunting is one of the chronic nutritional problems that remains a major challenge in health development in Indonesia. This condition not only affects children’s physical growth but also influences cognitive development, productivity, and the quality of human resources in the future. The government has developed various policies to accelerate the reduction of stunting through specific and sensitive intervention approaches implemented in an integrated manner across sectors. Semarang, as one of the urban areas in Indonesia, has also implemented these policies through various health, nutrition, sanitation, and community empowerment programs. This study aims to analyze the policies of specific and sensitive interventions in addressing stunting in Semarang and to identify factors influencing the effectiveness of their implementation. This research uses a qualitative approach with a policy study method through document analysis, observation, and interviews with relevant stakeholders such as the health office, community health centers, and other local government agencies. Data analysis was conducted descriptively by examining program integration, inter-agency coordination, and community participation in policy implementation. The results show that the implementation of specific and sensitive intervention policies in Semarang has been carried out through various programs such as maternal and child nutrition services, improved access to sanitation, health education, and family empowerment. However, several challenges remain, including suboptimal cross-sector coordination, limited resources, and varying levels of public understanding regarding stunting prevention. Therefore, strengthening policy governance, improving synergy among institutions, and enhancing community participation are necessary to ensure that efforts to accelerate stunting reduction can be implemented more effectively and sustainably.

Andi Rahmat Nizar Hidayat; Tri Cahyo Nugroho

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze how human development governance is implemented by the Government of South Sulawesi Province in reducing regional disparities, identify institutional factors influencing implementation quality, and examine its implications for human development outcomes. The study employs a qualitative approach using a case study design. Data were collected through interviews with key informants from the Regional Development Planning Agency (Bappeda) and relevant Regional Apparatus Organizations, analysis of regional planning documents such as RPJMD and RKPD, and statistical data from the Central Bureau of Statistics related to the Human Development Index (HDI), poverty, and employment. Data were analyzed thematically using triangulation to ensure validity of findings. The results show that the Human Development Index has been positioned as a key performance indicator in regional development planning documents and prioritized in education and health sector policies. Although overall HDI achievement in South Sulawesi is categorized as high, significant disparities remain across regencies and municipalities, particularly in education and standard of living. A poverty rate of 8.06 percent and the increasing trend of the Gini Ratio indicate that distribution of welfare has not been fully equitable. Furthermore, the dominance of the informal sector in the employment structure reflects challenges related to job quality, income stability, and limited social protection coverage. These findings suggest that the main challenge of human development in South Sulawesi lies not only in improving aggregate indicators but also in strengthening bureaucratic capacity, cross-sectoral coordination, and policy implementation consistency to ensure more inclusive and equitable development across regions.

Dian Lestari; Nurul Hayati; Muhajir Muhajir

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Based on data from FAO (Food and Agriculture Organization of The United Nations), it has been predicted that the aquaculture subsector will become one of the most relied-upon resources in the future, especially in meeting food needs, fish-based nutritional needs, and empowering the global community's economy (FAO, 2016). Catfish is a type of freshwater fish that can grow and develop well because it can be cultivated in limited land areas (Marsela, 2018). The frequency of feeding is one of the important factors that need to be considered in catfish farming. To determine the effect of different feeding frequencies on the absolute weight of dumbo catfish, a study was conducted using an experimental design called the Completely Randomized Design (CRD), with 3 treatments and a total of 8 replications. The test treatments were as follows: Treatment 1 (feeding twice a day), Treatment 2 (feeding three times a day), and Treatment 3 (feeding four times a day). The results of the ANOVA test showed a significant value of 0.000 (P < 0.05), indicating a significant difference in each of the different feeding frequencies. The analysis of the Least Significant Difference (LSD) test at a 5% significance level also showed that the relationship between each treatment had a significant value of 0.000 (P < 0.05). The average absolute weight of the fish for Treatment 1 was 12.99 grams, for Treatment 2 was 15.03 grams, and for Treatment 3 was 17.03 grams. The highest growth in the absolute weight of dumbo catfish fry occurred in Treatment 3 (feeding four times a day).

Naila Hanun Nazihah; Azkha Izatul Agista Putri; Indra Devian Lumban Gaol

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This research aims to analyze the level of fiscal independence of Pacitan Regency by examining and linking it to its dependence on transfer funds from the central government. This study explores potential sectors that could be managed more optimally to contribute to Local Original Revenue (PAD). The method used in this research is a descriptive quantitative approach, utilizing secondary data, namely the Regional Budget (APBD) and Budget Realization Reports (LRA) sourced from the Directorate General of Fiscal Balance (DJKP). In addition to these sources, this research also employs a literature review of relevant journals. The analysis uses the regional financial independence ratio. The results of the analysis show that Pacitan Regency has a very high level of fiscal dependence, ranging between 85% and 89% from 2021 to 2025, although there is a gradual decline. The factors causing this condition are the low contribution of PAD, particularly from the tourism sector, as well as geographical factors such as mountainous terrain with underdeveloped infrastructure. This condition may lead to the flypaper effect and limit regional flexibility in development. This research recommends optimizing PAD from the tourism sector, improving regional financial governance, fostering collaboration with the private sector and the community, diversifying revenue sources, and gradually reducing dependence on transfer funds in accordance with the mandate of Law Number 33 of 2004.

Soni Kurnia Pebriyanto; Linda Barus; Bambang Murwanto

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus and transmitted through the bite of the Aedes aegypti mosquito. According to the WHO, 40% of the world's population is at risk of dengue fever, with a significant increase in cases in the last two decades, especially in 2019. After declining during the Covid-19 pandemic, cases surged again in 2023, including in previously unaffected areas. In Indonesia, Ministry of Health data shows an increasing trend in cases, with 186,324 cases and 1,120 deaths by week 35 of 2024. Environmental factors and community behavior influence the spread of dengue-causing mosquitoes. This study aims to determine the relationship between these factors and the incidence of dengue fever in Central Lampung Regency. This study aims to determine the relationship between environmental factors and community behavior with the incidence of Dengue Hemorrhagic Fever (DHF) in Central Lampung Regency. This study is an observational analytical study using a case control study design. The research instruments used were questionnaires and observation sheets. The data analysis technique used the chi square test. From the results of the study it is known that out of 9 variables, 4 variables have a relationship with the incidence of DHF, namely the availability of container covers (p value = 0.023 <0.05), frequency of container drainage (p value = 0.001 <0.05), the presence of larvae in containers (p value = 0.006 <0.05), and respondent attitudes (p value = 0.023 <0.05). Based on research in Central Lampung Regency, of the nine variables examined, four were shown to be associated with the incidence of Dengue Hemorrhagic Fever (DHF). Therefore, it is crucial to raise public awareness and routinely implement Dengue Prevention (PSN) or 3M, both independently and collectively. Dengue prevention needs to be carried out not only through sanctions (punishment), but also through a promotive and preventive approach involving individuals, communities, environmental policies, and supervision from relevant agencies. These efforts must be comprehensive and sustainable, involving all levels of society.

Rizky Hasanan; Agustina Listiawati; Asnawati

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

Chrysanthemum is an ornamental plant widely cultivated in Indonesia, with various varieties that have unique and attractive characteristics. Each variety responds differently to changes in light intensity. Providing shade can help regulate the light intensity received by chrysanthemum seedlings during the acclimatization stage. This study aimed to determine the best shade percentage for the acclimatization growth of three chrysanthemum varieties. The research was conducted in the screenhouse of the Faculty of Agriculture, Tanjungpura University, for three months, from October to December 2024. The experiment used a Split Plot Design (Split Plot) with a Randomized Block Design (RBD), consisting of two factors: shade percentage and variety. There were three levels of shade and three chrysanthemum varieties, resulting in nine treatment combinations. Each treatment was repeated three times, with each replication consisting of three sample plants, resulting in 81 experimental units. The shade percentages used were 25% (n1), 50% (n2), and 75% (n3), and the varieties tested were Xanne (v1), Suciyono (v2), and Pinka Pinky (v3). Observed variables included plant survival rate, plant height, stem diameter, internode length, number of internodes, number of flower primordia, leaf color changes, along with supporting data such as temperature, humidity, and light intensity. The results showed that 50% shade was effective in promoting plant height and the number of flower primordia in the three varieties: Xanne, Suciyono, and Pinka Pinky. The Suciyono variety exhibited good vegetative and generative growth under all shade percentages.

Nila Sasi Riswana; Nur Wanita; Ahmad Haekal; Sitiana Malia; Muhammad Fikri Widyanto

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines the impact of MBKM, campus culture, and learning achievement on work readiness in Islamic financial institutions, specifically for students from the Faculty of Islamic Economics and Business at UIN Datokarama Palu, Class of 2022. Using a quantitative approach with descriptive research design, the study aims to analyze how these factors influence students' preparedness for work in the industry. The findings show that MBKM, campus culture, and learning achievement each have a positive and significant effect on work readiness. MBKM, with its emphasis on direct industrial experience, has the strongest impact, while campus culture shapes students' character and work ethics. Learning achievement reflects academic competencies essential for entering the workforce. The combined influence of these three factors was proven to significantly impact work readiness, with an F-value of 5.393, greater than the F-table value of 2.72. This demonstrates that work readiness stems from a combination of practical experience, acceptance of campus values, and academic success, all of which should be developed continuously.

David Julian; Muhammad Reza; Herman Yulianto

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

Gillnet fisheries play an important role in supporting the local economy and the welfare of coastal communities. However, fishermen still face challenges related to unequal access to livelihood assets and high vulnerability to external factors such as seasonal changes, catch fluctuations, market pressures, and environmental conditions. This study aimed to analyze the level of vulnerability, identify livelihood assets, and formulate strategies for sustainable livelihood development among gillnet fishing communities. The study was conducted in Margasari and Muara Gading Mas Villages in September 2025 using a mixed-method approach, combining questionnaires, in-depth interviews, and field observations. Samples were selected through purposive sampling, and data were analyzed using descriptive quantitative and qualitative methods supported by a Likert scale. The results showed that fishermen’s vulnerability is relatively high (54.5%), affecting income stability. Social (81.4%) and natural (78.7%) assets are relatively strong, while human (38.6%), physic (48.3%), and financial (43.20%) assets remain relatively low. Limited education, lack of training, and restricted access to financial resources are the main constraints, leading to low adaptive capacity and limited livelihood diversification. Recommended strategies include improving human resource capacity, strengthening access to financial capital, and developing livelihood diversification based on local potential. These efforts are expected to enhance household economic resilience and support sustainable livelihoods among gillnet fishing communities.

Muhammad Natsir Mallawi; Nurasia Natsir

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Healthcare institutions worldwide are undergoing digital transformation to improve efficiency and patient experiences. While many studies focus on clinical applications of information technology (IT), its impact on administrative service quality remains limited, even though administrative services are patients’ primary point of contact. This study examines how IT adoption influences administrative service quality in Indonesian healthcare institutions, focusing on relationships between IT implementation levels and service quality dimensions, as well as mediating and moderating factors. Using a mixed-methods sequential explanatory design, quantitative data were collected from 385 patients and 127 administrative staff across 24 hospitals, supported by 32 in-depth interviews. Service quality was measured using SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings show significant positive relationships between IT adoption and all service quality dimensions, with the strongest effects on reliability and responsiveness. Staff digital competency and system usability partially mediate these relationships, while implementation quality acts as a key moderating factor. Well-implemented systems yield substantially higher service improvements than poorly implemented ones. Most patients prefer digital services when functioning properly, although many report frustration when systems fail or staff lack competency. This study highlights the importance of effective IT implementation to enhance administrative service quality and offers practical insights for healthcare management.

Yohana Ani Suprapti; Sri Indaryati; Srimiyati Srimiyati

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Complementary therapy has recently become an important issue in many countries. Its use has increased due to several factors, including personal beliefs, cost considerations, the side effects of chemical medications, and expectations of recovery. One of the complementary therapies that is often chosen is warm water foot soaking combined with foot massage. This therapy has the potential to reduce blood pressure through relaxation mechanisms and peripheral vasodilation, which have been supported by scientific evidence.This study aimed to analyze the application of Evidence-Based Practice (EBP) of warm water foot soaking and foot massage therapy in hypertensive patients within nursing care. The method used was an EBP-based case study design involving three patients with hypertension. The intervention consisted of warm water foot soaking using approximately 2 liters of water at a temperature of 38–40°C combined with foot massage, administered once daily for three days. Blood pressure was measured before and after the intervention.The results showed a decrease in blood pressure: Mrs. S from 170/100 mmHg to 150/80 mmHg, Mrs. L from 170/80 mmHg to 150/80 mmHg, and Mr. F from 165/90 mmHg to 130/70 mmHg. Warm water foot soaking and foot massage were effective as non-pharmacological interventions to reduce blood pressure and improve comfort in patients with hypertension. ase study design involving three patients with hypertension. The intervention consisted of warm water foot soaking using approximately 2 liters of water at a temperature of 38–40°C combined with foot massage, administered once daily for three days. Blood pressure was measured before and after the intervention.The results showed a decrease in blood pressure: Mrs. S from 170/100 mmHg to 150/80 mmHg, Mrs. L from 170/80 mmHg to 150/80 mmHg, and Mr. F from 165/90 mmHg to 130/70 mmHg. Warm water foot soaking and foot massage were effective as non-pharmacological interventions to reduce blood pressure and improve comfort in patients with hypertension.

Daniel, Daniel; Hermanto, Hermanto

Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability