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Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

Burnout syndrome is a condition characterized by emotional exhaustion, depersonalization, and a diminished sense of self-efficacy that nurses often experience due to high workloads. One approach that can be taken to reduce the level of burnout syndrome is through mindfulness-based breathing exercises. The objective of this study is to determine the effect of mindfulness-based breathing exercises on the level of burnout syndrome among nurses in the inpatient ward at R. W. Mongisidi Teling Hospital, a Type II General Hospital in Manado. This study employed a quasi-experimental design using a one-group pretest-posttest approach. The study population consisted of 87 nurses, with a sample of 20 respondents selected using purposive sampling. Data collection was conducted using the Mindfulness-Based Breathing Exercise SOP and a burnout questionnaire. The data were then analyzed using a T-test with a significance level (α) of 0.05. The study results showed that the mean score for the burnout syndrome among nurses in the inpatient ward of R. W. Mongisidi Type II General Hospital before the mindfulness-based breathing exercise intervention was 43.65, and the mean score after the intervention decreased to 40.40. The T-test results yielded a p-value of 0.000 < 0.05, indicating a significant effect of mindfulness-based breathing exercises on the burnout syndrome levels among nurses in the inpatient ward of RS TK II. R. W. Mongisidi in Teling, Manado. Mindfulness-based breathing exercises have a significant effect on burnout syndrome levels among nurses because this intervention helps improve self-awareness, control emotions, and reduce work-related stress. Recommendation: This intervention can be routinely implemented in hospitals as an effort to improve nurses’ psychological well-being and the quality of healthcare services.

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

This study investigates the influence of drug availability, location, and service quality on consumer purchasing decisions at Toko Obat Zahwa Batam. The phenomenon underlying this research is a significant decline of 23.3% in transactions at Toko Obat Zahwa over three years (2022–2024). A quantitative approach with survey method was employed, involving 100 respondents selected through purposive sampling. Data were collected using a Likert-scale questionnaire and analyzed through multiple linear regression using IBM SPSS 26. The results indicate that drug availability has a positive and significant effect on purchasing decisions (t = 5.390; sig. = .000), service quality has a positive and significant effect (t = 4.700; sig. = .000), while location does not significantly influence purchasing decisions (t = –0.556; sig. = .579). Simultaneously, all three variables significantly affect purchasing decisions (F = 38.203; sig. = .000) and explain 53.0% of the variance (Adjusted R² = .530). The dominant influence of drug availability confirms the need-driven nature of pharmaceutical retail purchases, while the non-significant effect of location reflects habitual buying behavior among loyal consumers. These findings provide practical implications for independent drug store management in competitive markets.

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

This study aimed to analyze the effect of using interactive PowerPoint media on the learning outcomes of eighth-grade students at SMP Negeri 3 Kabila. The study was motivated by the relatively low student learning outcomes in Social Studies, as indicated by the number of students who had not yet achieved the minimum mastery criteria, as well as the limited use of technology-based instructional media in classroom learning. This research employed a quantitative approach with a correlational design. The population and sample consisted of 50 eighth-grade students. Data were collected through questionnaires, observation, interviews, and documentation. The data were analyzed using simple linear regression after the instruments had met validity and reliability requirements and the data were normally distributed. The findings revealed that the use of interactive PowerPoint media had a positive and significant effect on student learning outcomes. This was indicated by a t-value of 6.184, which was higher than the t-table value of 2.008 at a 5 percent significance level. The correlation coefficient of 0.666 indicated a strong relationship, while the coefficient of determination of 0.443 showed that 44.3 percent of the variance in students’ learning outcomes was explained by the use of interactive PowerPoint media. Therefore, interactive PowerPoint media can be considered an effective instructional alternative to support the improvement of student learning outcomes.

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

This study aims to examine the effect of job stress and organizational support on employee performance at Bank Pembangunan Daerah Jambi, Sengeti Branch. This research uses a quantitative method with a survey approach. The population in this study consisted of all employees of Bank Pembangunan Daerah Jambi Sengeti Branch totaling 33 employees. Data were collected through questionnaires using a Likert scale. Data analysis was conducted using multiple linear regression analysis preceded by instrument testing (validity and reliability) and classical assumption tests including normality, multicollinearity, and heteroscedasticity tests. The results show that job stress has a positive and significant effect on employee performance with a significance value of 0.009 (< 0.05). Organizational support also has a positive and significant effect on employee performance with a significance value of 0.003 (< 0.05). Simultaneously, job stress and organizational support significantly influence employee performance with a significance value of 0.024 (< 0.05). The coefficient of determination (R²) value of 0.821 indicates that 82.1% of the variation in employee performance can be explained by job stress and organizational support variables, while the remaining 17.9% is influenced by other variables outside this study.

Pemahaman mengenai konsep nusyuz dalam hukum keluarga Islam selama ini cenderung dilekatkan secara ekslusif kepada istri, sehingga memunculkan ketimpangan dalam relasi suami-istri. Penelitian ini bertujuan untuk mengidentifikasi dan menganalisis dinamika pemaknaan nusyuz suami dalam Surah al-Nisa’ [4] ayat 128 serta solusi yang ditawarkan oleh para mufasir Indonesia Era 1950-1960. Metode yang digunakan adalah penelitian kualitatif dengan pendekatan komparatif melalui studi kepustakaan. Data primer bersumber dari  Tafsir al-Bayan karya T.M.Hasbi Ash-Shiddieqy, Tafsir al-Furqan karya Ahmad Hassan dan Tafsir Qur’an karya Zainuddin Hamidy dan Fachruddin H.S. Hasil penelitian menunjukkan bahwa para mufassir pada era tersebut telah mengakui eksistensi nusyuz suami sebagai sikap berpaling, mengabaikan hak istri, atau kecederungan menjauh dari hubungan perkawinan. Ketiga mufassir sepakat bahwa mekanisme sulh (perdamaian) merupakan solusi utama, namun konstruksi penyelesaiannya masih bersifat asimetris karena cenderung membebankan stabilitas rumah tangga pada kesediaan istri untuk merelakan hak-haknya. Simpulan penelitian menegaskan bahwa penafsiran Surah al-Nisa’ [4] ayat 128 pada periode ini berada pada posisi transisional. Di satu sisi, Ia telah mengoreksi paradigma klasik dengan mengakui adanya eksistensi nusyuz suami. Namun disisi lain, ia belum sepenuhnya keluar dari pola patriarkal karena masih mempertahankan ketimpangan dalam mekanisme penyelesaian konflik, sehingga diperlukan reformulasi penafsiran yang lebih berkeadilan dan resiprokal di masa depan.

Learning media is a tool used to convey messages so that it can stimulate students' thoughts, feelings, attention, and willingness in the learning process. This study aims to determine the effectiveness of using KoKaMi media, a three-dimensional media combined with language games, in improving Arabic vocabulary mastery of eighth-grade female students of SMPIT An Nur Sragen. This study uses a quantitative approach with an experimental method and a pre-experimental design of one group pretest–posttest type. The study population consisted of 22 female students and all were sampled through a total sampling technique. Data collection was carried out through tests, interviews, observations, and documentation, while data analysis used descriptive statistics, prerequisite tests, and hypothesis testing with the help of SPSS. The results of the analysis showed that the data were not normally distributed so the Wilcoxon Signed Rank Test was used. The test results showed a significance value of 0.000 smaller than 0.05, which means H0 is rejected and Ha is accepted. These findings prove that KoKaMi media is effective in improving Arabic vocabulary mastery. Therefore, KoKaMi media can be used as an alternative innovative learning media that helps students understand vocabulary more actively, enjoyably, and meaningfully. The implications of this research indicate that the use of game-based media can increase learning motivation, class participation, and learning interactions, so teachers are advised to utilize similar creative media as an effective and student-centered language learning strategy in learning practices at school consistently and sustainably.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

In social practice, land sale and purchase transactions are still frequently conducted through private agreements, mainly driven by mutual trust between the parties, cost considerations, and the perception that such procedures are simpler and faster. From the perspective of civil law, such sale and purchase agreements remain valid and legally binding as long as they fulfill the legal requirements of a valid contract as stipulated in Article 1320 of the Indonesian Civil Code. However, within the national land law system, land sale and purchase agreements executed under private deeds cannot serve as a legal basis for the transfer of land rights because they are not made before a Land Deed Official (Pejabat Pembuat Akta Tanah/PPAT) as required by statutory regulations. This divergence in legal regulation gives rise to legal uncertainty, particularly for buyers acting in good faith. On the one hand, the agreement creates rights and obligations under civil law; on the other hand, it fails to provide legal certainty over land rights due to its inability to be registered. This condition reflects a tension between the civil law regime and the land law regime, while also indicating the weak legal protection afforded to good-faith buyers. These issues constitute the basis and urgency of this research.

This study examines the urgency of regulating the nominal limit of restitution in criminal case resolution through a restorative justice approach from the perspective of legal certainty. Restorative justice in Indonesia is governed by PERKAP No. 8 of 2021, PERJA No. 15 of 2020, and PERMA No. 1 of 2024. However, none of these regulations explicitly stipulate the nominal limit of compensation payable to victims. The absence of such a provision potentially leads to legal uncertainty and unfair practices, particularly in cases where resolution depends on the offender's ability to pay restitution. This research adopts a normative juridical method using statutory and conceptual approaches. The study aims to analyze the necessity of regulating nominal limits and how such limits should be determined under the prevailing legal framework. The findings reveal that the lack of clear restitution limits hampers the effective implementation of restorative justice, undermines fairness, and fails to adequately protect victims' rights. Legal regulation of compensation limits is necessary to ensure legal certainty, prevent abuse of power, and uphold justice in the victim recovery process. The study recommends that the state promptly establish clear restitution limits through revision of existing regulations or formulation of new ones, taking into account the principles of justice, the offender’s financial capacity, and the proportionality of the victim's losses.

The distribution of Village Fund Direct Cash Assistance (BLT) is a government program aimed at alleviating the economic burden on affected communities. However, the data collection, verification, distribution, and reporting processes are still largely manual, potentially leading to data errors, duplication, and distribution delays. This study aims to design and implement a web-based BLT Village Fund information system that can simplify recipient data management, monitor distribution, and generate accurate reports. The methods used include database design, module implementation for sub-district administrators, village operators, treasurers, and village officials, and system testing using the Black Box method to evaluate functionality. The system is equipped with features for managing recipient data, verifying eligibility, sending data to the treasurer, inputting proof of transfer, uploading proof of distribution, recapitulating distribution, and printing reports. The test results show that all modules run according to specifications, are able to handle various input conditions, and produce accurate output. Field trials show that the system is easy to use, improves administrative efficiency, accelerates the distribution process, and supports transparency and accountability. In conclusion, the Village Fund Direct Cash Assistance (BLT) information system is effective as a tool for data management and aid distribution, minimizing errors, and supporting the smooth operation of the BLT program at the village level.

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

The Indonesian National Army as a member of the Indonesian National Guard is at the forefront of Indonesia in the eyes of the public as an example and role model in discipline, ethics, and compliance with the law. However, in the reality of daily life, there are still TNI soldiers who commit traffic violations, such as driving a vehicle without having a Driver's License (SIM). This research includes empirical juridical research, or called field research, which examines the applicable legal provisions and compares them with the reality that occurs in society. The research method used was in the form of interviews with five relevant sources, then the data was analyzed descriptive-qualitatively to provide a comprehensive understanding. The results of the study showed that (1) law enforcement against TNI soldiers who committed traffic violations without a driver's license was checked according to the procedure of the rapid inspection event; no long inspection minutes are required, it is enough to use the minutes of traffic violations and road transportation or tickets from the military police; (2) Sanctions applied for minor traffic violations in the form of administrative disciplinary sanctions, including criminal prosecution of fines paid to military authorities and deposited into the state treasury. This reflects the balance between legal compliance and internal discipline of the TNI, as well as efforts to develop soldiers so that they remain an example for the community.

Mothers in Bingkat Village have daily activities as housewives and participate with their husbands as farmers and livestock raisers, as well as social activities in village organizations and religion, not to mention activities to improve the family economy. Making loose powder for prickly heat from natural ingredients, such as nutmeg and lemongrass or other plants around the house is very easy, requires simple tools, is inexpensive, and has economic value. The target of this activity is to provide assistance in making loose powder for prickly heat and relieve itching and redness. Based on this, it is deemed necessary to provide assistance in making loose powder for prickly heat and relieve itching. Assistance is not only for production, but also includes good product packaging and counseling on marketing products made by the Bingkat Village community. This natural loose powder product has a selling value, so it is hoped that it can increase family income and welfare.

Learning media is a tool used to convey messages so that it can stimulate students' thoughts, feelings, attention, and willingness in the learning process. This study aims to determine the effectiveness of using KoKaMi media, a three-dimensional media combined with language games, in improving Arabic vocabulary mastery of eighth-grade female students of SMPIT An Nur Sragen. This study uses a quantitative approach with an experimental method and a pre-experimental design of one group pretest–posttest type. The study population consisted of 22 female students and all were sampled through a total sampling technique. Data collection was carried out through tests, interviews, observations, and documentation, while data analysis used descriptive statistics, prerequisite tests, and hypothesis testing with the help of SPSS. The results of the analysis showed that the data were not normally distributed so the Wilcoxon Signed Rank Test was used. The test results showed a significance value of 0.000 smaller than 0.05, which means H0 is rejected and Ha is accepted. These findings prove that KoKaMi media is effective in improving Arabic vocabulary mastery. Therefore, KoKaMi media can be used as an alternative innovative learning media that helps students understand vocabulary more actively, enjoyably, and meaningfully. The implications of this research indicate that the use of game-based media can increase learning motivation, class participation, and learning interactions, so teachers are advised to utilize similar creative media as an effective and student-centered language learning strategy in learning practices at school consistently and sustainably.

Mothers in Bingkat Village have daily activities as housewives and participate with their husbands as farmers and livestock, as well as social activities of village and religious organizations, not to the extent of family economic improvement activities. Making instant dry healthy drinks from natural ingredients, such as ginger or other plants around the house is very easy, simple tools, low cost, and has economic value. The target of the activity is to provide assistance in making dry instant healthy drinks. Based on this, it is considered necessary to provide assistance in making dry instant healthy drinks. Assistance is not only manufacturing, but also good product packaging and counseling on the marketing direction of products made by the people of Bingkat Village. This instant dry healthy drink product from natural ingredients has a selling value, so it is hoped that it can increase family income and welfare.