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Penelitian ini mengkaji dampak penerapan sistem informasi akuntansi, pemanfaatan teknologi informasi, dan kualitas sumber daya manusia terhadap kinerja usaha mikro, kecil, dan menengah (UMKM) di Kecamatan Gemolong. Dengan menggunakan pendekatan kuantitatif dan teknik regresi linear berganda, penelitian ini melibatkan seluruh pelaku UMKM di kecamatan tersebut melalui teknik non-probability sampling. Data yang dikumpulkan melalui kuesioner dan dianalisis dengan uji validitas, reliabilitas, serta uji asumsi klasik menunjukkan bahwa sistem informasi akuntansi dan pemanfaatan teknologi informasi memiliki dampak signifikan terhadap kinerja UMKM, dengan nilai t sebesar 2,292 dan 4,896 serta tingkat signifikansi masing-masing 0,026 dan 0,000. Sebaliknya, kualitas sumber daya manusia tidak berpengaruh signifikan terhadap kinerja UMKM, dengan nilai t sebesar 0,718 dan tingkat signifikansi 0,477.

Penelitian ini bertujuan untuk menguji teori fraud triangle (pressure, opportunity, dan rationalization) yang diproksikan dengan ACHANGE, LEV, OSHIP, ROA, RECEIVABLE, BDOUT, dan AUDCHANGE dalam Kecurangan Laporan Keuangan perusahaan manufaktur sektor aneka industri di Indonesia yang terdaftar pada Bursa Efek Infonesia (BEI) tahun 2019-2022. Metode pemilihan sampel menggunakan purposive sampling dan diperoleh 17 perusahaan dengan jumlah sampel 68. Metode analisis data yang digunakan adalah regresi linear berganda dengan bantuan SPSS versi 21. Hasil dari penelitian ini menunjukkan bahwa variabel ROA, dan RECEIVABLE berpengaruh terhadap Kecurangan Laporan Keuangan, sedangkan ACHANGE, LEV, OSHIP, BDOUT, dan AUDCHANGE tidak berpengaruh terhadap Kecurangan Laporan Keuangan.

Penelitian ini merupakan studi kasus yang bertujuan untuk mengetahui metode perhitungan harga pokok produksi berdasarkan full costing dan variable costing. Data yang digunakan dalam penelitian ini primer dan sekunder, dengan tempat penelitian berlokasi di  UMKM Mira Bakery terletak di Banjar Dinas Bugbugan, Marga, Tabanan sedangkan tokonya terletak di Pasar Mengwi. Mira Bakery merupakan usaha UMKM yang bergerak dibidang kuliner yaitu kue kukus Bali (apem). Metode pengumpulan data yang digunakan yaitu menganalisa unsur-unsur biaya produksi (biaya pabrikasi) seperti biaya bahan baku langsung, tenaga kerja langsung dan biaya overhead pabrik, selanjutnya melakukan perhitungan dengan memisahkan unsur biaya overhead pabrik yang fix cost dan variable cost dan memasukan jumlah persediaan awal akhir dari bahan baku dan barang dalam proses. Tidak terdapat perbedaan yang signifikan pada perhitungan harga Pokok produksi dengan metode full costing dan variable costing

Community service is one of the three pillars of higher education, aiming to provide solutions to the problems faced by society, including in the aspect of economic empowerment. Panti Asuhan Kristen Tangmentoe is a non-governmental organization located in North Toraja, under the auspices of the Toraja Church. This orphanage has great potential in developing the creativity of its foster children, particularly in their skills in processing eco-friendly materials from bamboo waste. The challenge that arises is how to market the children's creative works. To ensure that these products can be enjoyed by a wider audience and generate positive economic impact, proper guidance is needed in marketing strategies. The stages implemented included product marketing training and mentoring, with evaluations conducted after each phase. This mentoring activity resulted in several positive impacts for Panti Asuhan Kristen Tangmentoe. The foster children and the orphanage staff were able to process bamboo materials into various creative products. These results not only pertained to improved skills and understanding of marketing strategies, but also included social and economic impacts on the orphanage. In terms of marketing, the training participants were able to implement the strategies taught. The products are now being marketed through social media and local e-commerce platforms, receiving positive responses from consumers.

Background : endotracheal tube suction is an intervention that is often performed by nurses to help with airway patency. Patients who have an endotracheal tube installed allow the accumulation of secretions so that suction is carried out with duration of 10 seconds and 15 seconds. Purpose : the study was to determine the effectiveness of increasing oxygen saturation values before and after suctioning for 10 seconds and 15 second in patients with endotracheal tubes.  Methods : the research method for type of research uses a quasi-experimental research design using a pre-test and post-test with group design. The number of respondents in this study were 30 people. Oxygen saturation values were measured using and data analysis using univariate and bivariate analysis was perfomed to determine the frequency distribution of the characteristics of the respondents while bivariate analysis used the Shapiro wilk test. Result : there was no significant difference in the group with a suction time of 10 seconds and 15 seconds in patient with a suction time of 10 seconds in the value of oxygen saturation with p value (p>0.05)=0.059. Recommendation : long suction time of 10 seconds can increase the saturation value oxygen

Air merupakan sumber penting untuk kelangsungan hidup manusia. Dalam kehidupan sehari-hari manusia memerlukan air bersih untuk menunjang keperluan rumah tangga seperti mencuci, memasak dan minum. Saat ini telah banyak beredar produksi air minum dalam kemasan yang bertujuan memudahkan orang-orang yang sibuk beraktivitas namun tetap bisa mengonsumsi air bersih. Persyaratan air minum kemasan yang sehat dan aman dikonsumsi harus lolos uji menggunakan parameter fisika, kimia dan biologi yang terdiri dari uji warna, rasa, kekeruhan, bau, pH, senyawa kimia berbahaya dan keberadaan bakteri Coliform dan E. coli. Bakteri Coliform dan E. coli merupakan bakteri Gram negatif berbentuk Basil yang sering dijadikan standar utama dan indikator kualitas kebersihan air. Untuk pengujian cemaran dengan parameter biologis, fisika dan kimia menggunakan metode filtrasi. Penelitian ini menggunakan desain eksperimental laboratorium dengan teknik analisis kualitatif. Hasil penelitian menunjukkan setelah dilakukan pengujian biologi dalam sekali penyaringan tidak ditemukan adanya cemaran bakteri Coliform dan E.coli pada 7 sampel air minum kemasan ukuran 500 ml (A, B, C, D, E, F, G). Sedangkan pengujian dengan parameter fisika dan kimia yang meliputi uji kekeruhan, warna, rasa, bau, pH dan kandungan logam berat juga lolos uji dan tidak ditemukan cemaran fisika dan kimia pada sampel air minum kemasan tersebut sehingga layak dikonsumsi.

The cleanliness of the feminine area (personal hygiene), especially during menstruation, is often ignored by teenagers. If you don't maintain proper genital hygiene, then in damp conditions, fungi and bacteria in the feminine area will thrive. Using underwear that uses thin material and does not absorb sweat can also make the feminine area damp and smelly, making it easier for fungi and bacteria to nest and using sanitary napkins for more than 2-3 hours can make it easier for fungi and bacteria to nest in the feminine area. Objective: Aims to analyze the relationship between personal hygiene during menstruation and the incidence of vaginal discharge in class X teenage girls at SMA Negeri 3 Ambon. Methods: This study used quantitative research using a cross-sectional design. The sample in the study was 150 people. Data analysis using the Chi-Squere test Results: research shows that the use of underwear has a p value = (0.720), the length of use of sanitary napkins has a p value of sanitary napkins = (0.000) and how to clean female organs has a p value = (0.523). Conclusion: there is only a significant relationship between the length of use of sanitary napkins and how to clean the female organs and the incidence of vaginal discharge in class X teenage girls at SMA Negeri 3 Ambon. Meanwhile, what is not significant is the use of underwear and how to clean the female organs with the incidence of vaginal discharge in class X teenage girls at SMA Negeri 3 Ambon.    

Aedes aegypti mosquito is the cause of Dengue Hemorrhagic Fever (DHF) which can cause outbreaks and result in high vector development due to uncontrolled vector development. To determine the density and identification of Aedes aeygpti mosquito larvae as vectors RT 005 RW 014 Wailela coastal environment, Rumah Tiga Village, Teluk Ambon District, Descriptive survey research using the cross sectonal method. This research was carried out in the coastal area of RT 005 RW 014 Rumah Tiga Village, Teluk District. In this study, the population taken was 48 houses located in the coastal area of RT 005 RW 014 Rumah Tiga Village, Teluk Ambon District. The variables of this study used larval indices (house index, container index, breteauIndex). The results of the study showed that the assessment of House Index (HI) = 97% Container Index (CI) = 46% and Breteu Index (BI) = 308% with DF= which showed that the density of larvae in the coastal area of RT 005 RW 014 Rumah Tiga Village was quite high and the risk of transmission was also high. Based on the results of the survey, Aedes aegypti mosquito larvae are more commonly found in dispensers and flower pots compared to other types of containers. According to the results of a research survey conducted on the Aedes aegypti mosquito larvae survey in the coastal area of RT 005 RW 014 Rumah Tiga Village, Teluk Ambon District in 2024, the following conclusions were obtained: From the House Index (HI) inspection, 97% of the 46 houses inspected, from the Co M. Interner Index (CI) inspection, 46% positive of the 46 houses inspected, From the Breteu Index (BI) inspection, 308% of the 47 houses inspected.

Smoking is the activity of inhaling or drawing in cigarette smoke using a pipe or cigarette. Smoking habits can affect sleep patterns and blood pressure. Cigarettes contain chemicals that stimulate the brain to release adrenaline, which can increase blood pressure and brain activity, making it difficult to fall asleep due to the stimulant effects of nicotine. Cigarettes that enter the bloodstream can damage blood vessel linings, leading to arteriosclerosis and high blood pressure. This study aims to examine the relationship between smoking habits, sleep patterns, and the incidence of hypertension among detainees at the Directorate of Detainees and Evidence Police Department of Central Kalimantan. Method: A correlational study with a cross-sectional approach, with a population of 46 detainees and a total sampling method involving 46 respondents. Data were collected using questionnaires. Data analysis was performed using Spearman Rank and Chi-square tests. Results: Statistical testing showed a significance value (2-tailed) of 0.00 < 0.05, indicating a relationship between smoking habits and sleep patterns. However, the p-value was 0.833 > 0.05, demonstrating no relationship between smoking habits and hypertension incidence among detainees at the Directorate of Detainees and Evidence Police Department of Central Kalimantan. Conclusion: The majority of respondents had moderate smoking habits, with 25 individuals (54.3%), and a smaller group had heavy smoking habits, with 10 individuals (21.7%). Most respondents had a good sleep pattern, with 32 individuals (69.6%), while a smaller group had poor sleep patterns, with 5 individuals (10.9%). The majority of respondents did not have hypertension, with 25 individuals (52.2%), and a smaller group had hypertension, with 22 individuals (47.8%). 

Hypertension is defined as an increase in systolic blood pressure >140 mmHg and diastolic blood pressure >90 mmHg, often triggered by unhealthy modern lifestyles. In the Working Area of Puskesmas Tumbang Talaken, Gunung Mas Regency, there was an increase in hypertension cases in 2021. Interviews with 10 patients revealed that 5 had a family history of hypertension and poor dietary habits, 3 were active smokers, and 2 rarely exercised and often felt tense due to work-related stress. The high number of hypertension cases warrants research into the factors associated with the incidence of hypertension in this area. The aim of this study is to analyze the factors related to hypertension incidence in Puskesmas Tumbang Talaken. Method: A correlational study with a cross-sectional approach. Data were collected using observation and questionnaires (physical activity, diet, Depression Anxiety Stress Scales, and smoking habits). The sample consisted of 180 respondents visiting Puskesmas Tumbang Talaken, selected using accidental sampling, and data were analyzed using the Chi-square correlation test. Results: The study showed significant relationships between genetic factors (p-value = 0.000), diet (p-value = 0.000), physical activity (p-value = 0.000), stress (p-value = 0.000), and smoking habits (p-value = 0.000) with the incidence of hypertension in the Working Area of Puskesmas Tumbang Talaken, Gunung Mas Regency. Conclusion: The focus of hypertension control programs should be integrated and include comprehensive services, such as promotive and preventive services through health promotion activities, as well as curative and rehabilitative services. Behavioral changes should focus on avoiding cigarette smoke, adopting a healthy diet, and engaging in regular physical activity.

Background​ Background LBW is still a concern for public health throughout the world and is associated with a number of short-term and long-term problems. More than 20 million births each year are estimated to be LBW, accounting for 15% to 20% of all births globally. In poor countries, the LBW birth rate is 16.5%, while in industrial countries it is 7%. Babies with low birth weight (LBW) may experience a number of problems and complications at birth. Metabolic problems, especially hypothermia, may appear in the short term. Method The research used is quantitative, information about what you want to know is examined using numerical data through a retrospective survey. Conducting a retrospective survey is one method of collecting historical data. This research uses a cross-sectional strategy. The sample for this in-depth research was all 60 mothers who gave birth at Sapta Medika Hospital. Analysis data using univariate and bivariate analysis. From the results of statistical tests it was found that p.value = 0.004 and α = 0.05, where the value of P.value (0.004) < α (0.05), so it can be concluded that there is a relationship between maternal age and the incidence of low birth weight (LBW) babies. ). Where the P value (0.019) < α (0.005), so it can be concluded that there is a relationship between maternal parity and the incidence of low birth weight (LBW) babies. Where the P.value (0.001) < α (0.05), so it can be concluded that there is a relationship between maternal nutritional status and the incidence of low birth weight (LBW) babies.     

Artificial intelligence (AI) is transforming paediatric diabetes management, offering innovative solutions for monitoring, treatment, and prediction. This mini-review explores how AI is being utilised to improve the care of children with diabetes mellitus, focusing on its application in glucose monitoring systems, predictive algorithms, and personalised treatment plans. The study synthesises recent advancements in AI technologies, examining their impact on enhancing the accuracy of diagnosis, reducing the burden on healthcare providers, and improving patient outcomes. Through a systematic review of the literature, key AI tools and models that have shown promise in paediatric diabetes care are identified. The findings highlight the potential of AI to revolutionise diabetes management, with implications for both clinical practice and future research. However, challenges remain in ensuring the ethical implementation and integration of these technologies into existing healthcare systems. The paper concludes with recommendations for advancing AI applications in this field, emphasising the need for continued innovation and collaboration between healthcare professionals and AI developers.

Health services in Indonesia are one of the many components of the health system that have direct contact with the community. The quality of health services is so important because it makes it easier for people to carry out health checks. Patient satisfaction can also be obtained from the quality of health services received from the health center. The quality of services provided to service recipients can affect their satisfaction with the health services provided by service providers. This study aimed to determine the relationship between each dimension of the quality of health services and patient satisfaction at the Sail Health Center in Pekanbaru City. This research is included in quantitative research with an analytic survey and cross-sectional study approach. The number of samples in this study was 95 outpatients at the Sail Health Center in Pekanbaru City. According to the statistical results of the Fisher's Exact test, there is a relationship between the quality of health services and outpatient satisfaction at the Sail Health Center, Pekanbaru City. Suggestions that can be given are the allocation of health workers by duties and responsibilities, such as the number of health workers by duties and responsibilities and the need for Puskesmas Sail to conduct regular patient satisfaction surveys to evaluate the quality of services at Puskesmas Sail.

Infancy between the ages of 6-24 months is a golden age for child growth and development. This period is a good opportunity for parents to strive for optimal child growth and development. One effort that parents can make to achieve this is through good and correct parenting patterns given to children. This study aims to determine the Relationship between Mother's Knowledge and Attitudes with the Provision of Complementary Foods (MP-ASI) to Children Aged 6-24 Months at PBM Susi Rini Safitri, Simalungun Regency in 2023. This type of research is an analytical survey study with a cross-sectional method approach. The population is all mothers who have children aged 6-24 months as many as 42 people. The number of samples used was 42 people obtained using the Total sampling technique. The data analysis technique used chi square. the results obtained in this study are from 42 respondents, there is a relationship between maternal attitudes and the Provision of Complementary Food for Breast Milk (MP-ASI) in Children Aged 6-24 Months shows that the p value = 0.000 <0.05. there is a relationship between maternal knowledge and the Provision of Complementary Food for Breast Milk (MP-ASI) in Children Aged 6-24 Months shows that the p value = 0.012 <0.05. It is recommended for Health Workers to increase counseling related to the Occurrence of Anemia in Pregnant Women.

Pregnancy is a special condition for a woman as a prospective mother, because during pregnancy there will be physical changes that affect her life. During pregnancy there will be many changes, both physical, social and mental changes. Pregnant women must have adequate nutrition, because the nutrition obtained will be used for themselves and their fetuses. For pregnant women, basically all nutrients require additional, but what is often lacking is protein energy and some minerals such as iron. This study aims to determine the Factors That Influence Pregnant Women in Carrying Out Breast Care at the Aramo Health Center UPTD in 2023. This type of research is an analytical survey study with a cross-sectional method approach. The population is pregnant women with a total of 52 people in April-May 2023. The number of samples used was 52 people obtained using the Total sampling technique. The data analysis technique uses chi square. the results obtained in this study were from 42 respondents, there was a Relationship between Education and Breast Care at the Aramo Health Center UPTD in 2023 showing that the p value = 0.032 <0.05. there was a Relationship between Age and Breast Care at the Aramo Health Center UPTD in 2023 showing that the p value = 0.024 <0.05. there was a Relationship between Parity and Breast Care at the Aramo Health Center UPTD in 2023 showing that the p value = 0.021 <0.05. there was a Relationship between Knowledge and Breast Care at the Aramo Health Center UPTD in 2023 showing that the p value = 0.021 <0.05. there was a Relationship between Attitudes towards Breast Care at the Aramo Health Center UPTD in 2023 showing that the p value = 0.021 <0.05. It is recommended for Health Workers to increase counseling related to Breast Care.

Anemia is a condition of hemoglobin (Hb) levels in the blood (Hb <11gr/dl) caused by a lack of nutrients needed for the formation of hemoglobin. This condition causes new problems for babies, such as low birth weight, decreased immune status, possible physiological disorders, and infant growth and development. This study aims to determine the Relationship between Parity and the Incidence of Anemia in Pregnant Women at PMB Pratama Madina Medan Tembung, Deli Serdang Regency in 2024. This type of research is an analytical survey study with a cross-sectional method approach. The population is all pregnant women at PMB Pratama Madina Medan Tembung as many as 30 people. The number of samples used was 30 people obtained using the Total sampling technique. The data analysis technique used chi square. the results obtained in this study were from 30 respondents, there was a relationship between Parity and the Incidence of Anemia in Pregnant Women showing that the p value = 0.015 <0.05. It is recommended for Health Workers to increase counseling related to the Incidence of Anemia in Pregnant Women.

Drug interactions are part of drug-related problems that can affect patient therapy. These interactions can hinder the achievement of desired therapeutic outcomes. The incidence of drug interactions is increasing as the number of medications received by patients grows. This study aims to identify the presence of polypharmacy prescriptions and their potential drug interactions in cardiology clinic patients at Hospital X in Karawang. The research was observational with a retrospective design, utilizing data from outpatient cardiology clinic prescriptions from January to March 2023 through random sampling. The study results showed that out of 90 prescriptions, 87 (96.66%) had drug interactions, while 3 prescriptions (3.33%) did not. Drug interactions of moderate severity accounted for 239 cases (82.9%), with the most frequent interactions being Furosemide with Bisoprolol, totaling 45 cases (18.8%), and Spironolactone with Bisoprolol, totaling 44 cases (18.4%). Drug interactions of major severity were recorded in 53 cases (17%), with the most frequent being Spironolactone with Ramipril, totaling 20 cases (37.7%), and Spironolactone with Candesartan, totaling 12 cases (22.6%).

Liquid bath soap is a liquid preparation used to clean the skin, made from soap base ingredients with added surfactants, foam stabilizers and fragrances, which is used when bathing without irritating to the skin. Liquid bath soap is made by saponifying oil and fat with KOH. Quality soap must have high detergent power, can be used on various types of materials and remain effective at different temperatures and water levels. In this study, this liquid bath soap used the addition of beetroot juice which is rich in benefits for skin health. The aim of this research is to find out whether beetroot juice formulated into liquid bath soap will have a moisturizing effect on the skin, and determine the concentration of beetroot juice as the best skin moisturizer. This research is made into four formulas. First without the addition of F0 Beetroot Juice (0%), Second with the addition of F1 Beetroot Juice (10%), Third with the addition of F2 Beetroot Juice (15%), Fourth with the addition of F3 Beetroot Juice (20%). From the results of this research, we got good results in the liquid bath soap formulation with the addition of 20% beetroot juice (F3), and from the results, the F3 formulation (20%) was also the most preferred by the panelists for the aroma and color of the fruit juice liquid bath soap beet.

ABSTRAK Latar belakang: Nyeri kepala merupakan masalah yang sering dirasakan oleh penderita hipertensi, disebabkan karena kerusakan vaskuler akibat dari hipertensi pada seluruh pembuluh perifer. Intervensi nonfarmakologi sebagai terapi pendukung nyeri antara lain akupresur yang menyebabkan terjadinya pelepasan endorphin, sehingga memblok transmisi stimulus nyeri. Tujuan penelitian untuk mengetahui pengaruh akupresur terhadap nyeri kepala dan tekanan darah pada penderita hipertensi. Metode: Desain penelitian pra eksperimental dengan rancangan one-group pre-post test design. Sampel penelitian adalah pasien hipertensi sebanyak 32 orang dengan teknik purposive sampling. Pengumpulan data menggunakan Visual Analogue Scale, analisis menggunakan uji paired t test. Hasil: Hasil penelitian menunjukkan rata-rata nyeri kepala pre test  6,09,  rerata tekanan darah sistole pre test adalah  168,75 mmHg, diastole pre test adalah  101,88 mmHg. Rata-rata nyeri kepala post test  2,94. Rerata tekanan darah sistole post test adalah  139,69 mmHg, tekanan darah diastole post test adalah 76,09 mmHg. Hasil uji paired t test didapatkan nilai  p value = 0,001< 0,05 menunjukkan ada pengaruh akupresur terhadap nyeri kepala dan tekanan darah pada penderita hipertensi. Simpulan: Hasil penelitian dapat disimpulkan bahwa  akupresur berpengaruh signifikan terhadap keluhan nyeri kepala dan tekanan darah pada penderita hipertensi. Disarankan kepada rumah sakit agar pemberian akupresur pada pasien hipertensi dengan keluhan nyeri kepala dapat digunakan sebagai salah satu tindakan keperawatan nonfarmakologi yang dapat menurunkan nyeri.

Background: Breast cancer ranks first as the most common type of cancer suffered by women. Patient compliance is needed in chemotherapy treatment. Self-efficacy plays an important role in motivating breast cancer patients to believe in their ability to carry out chemotherapy. This study aims to determine the relationship between health locus of control and self-management in breast cancer patients. Methods: Research design was correlation analysis with a cross-sectional design. This research involved 45 samples selected using a purposive sampling technique. Data collection used a general self-efficacy questionnaire and an adherence questionnaire, data analysis consisted of univariate and bivariate analysis with the Spearman Rank test. Results: This research shows that the self-efficacy of breast cancer patients was mostly high, namely 19 people (42.2%). Most people adhered to chemotherapy, namely 21 people (46.7%). The Spearman Rank test results obtained p value = 0.000 (<0.05) indicating that there was a relationship between self-efficacy and compliance with chemotherapy for breast cancer patients. Conclusion: self-efficacy is significantly related to compliance with chemotherapy for breast cancer patients. It is recommended that chemotherapy officers provide interventions involving the health team to provide education about the importance of self-efficacy in breast cancer patients to improve patient preparation and anticipate the effects of chemotherapy.