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This study aims to provide empirical evidence regarding the effect of accounting complexity on delay in submitting interim financial report in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2022-2024. Accounting complexity in this study is measured by the number of business segments, the number of subsidiaries and acquisitions. The population used in this study were companies that received sanctions in the form of the first warning letter in the first quarter of 2024. Approach used is a quantitative approach with logistic regression analysis as a data analysis method because this method is suitable for research that has a dependent variable with dummy variables. Determination of the research sample using purposive sampling which resulted in a sample of 153 companies. This study provides evidence that the number of business segments and acquisitions has No. influence on the delay in submitting interimfinancial reports. While the number of subsidiaries has a significant positive effect on the delay in submitting interim finansial reports.

Hang Nadim International Airport in Batam, as one of Indonesia's main airports, plays a vital role in supporting both domestic and international air mobility. However, its proximity to protected forests and green open spaces poses a serious challenge in the form of wildlife hazard risks in the airside area. The main problem identified is the potential for flight disturbances and accidents caused by the presence of wild animals such as birds, monkeys, stray dogs, and cats, which can lead to incidents like bird strikes and Foreign Object Debris (FOD). This study aims to determine the level of wildlife hazard risk in the airside area of Hang Nadim International Airport and to provide effective control recommendations to improve aviation safety. This research uses a descriptive method with qualitative and quantitative approaches. Data were collected through field observations, interviews with relevant staff, and documentation of wildlife hazard incidents that occurred from 2022 to early 2024. Risk analysis was carried out using the Hazard Identification and Risk Assessment (HIRA) method, by identifying the types of wild animals that frequently appear, the frequency of incidents, and the impact on airport operations. The results show that the level of wildlife hazard risk in the airside area of Hang Nadim International Airport is categorized as moderate to high, especially for incidents involving birds and monkeys. Events such as aircraft delays during takeoff or landing, as well as the discovery of animal carcasses on the runway, indicate the need for more effective management. Therefore, wildlife hazard risk management must be a priority to ensure the safety and smooth operation of flights at Hang Nadim International Airport.

Correspondence administration activities play an important role in supporting the smooth operation of the school. At UPT SMP Negeri 27 Medan, manual management of correspondence previously caused various obstacles such as delays in letter distribution and difficulties in tracking archives. Therefore, a more effective and efficient correspondence management system is needed. This study aims to describe the implementation of a correspondence management system in improving administrative performance at UPT SMP Negeri 27 Medan. This study uses a qualitative descriptive approach with observation, interview, and documentation techniques. The results of the study indicate that the process of receiving and recording incoming letters has been running according to procedures and facilitates information management. The disposition of letters is carried out systematically and on target by the school leadership. The preparation and recording of outgoing letters is carried out by paying attention to good administrative rules. In addition, archiving, maintenance, and destruction of archives have begun to be carried out digitally, thereby increasing the efficiency and speed of administrative services.

The COVID-19 pandemic has shifted public health priorities and affected health-related behaviors. This cross-sectional study explores preventive behaviors toward non-communicable diseases (NCDs) in the post-pandemic context among Indonesian adults. Conducted in 2023 with 1,500 respondents from urban and rural regions, the survey assessed changes in dietary habits, physical activity, and routine health check-ups. Findings show a moderate increase in health awareness but a decline in physical activity and delayed health screenings, particularly in rural populations. The results highlight the necessity of re-establishing NCD prevention programs and promoting behavior-centered public health messaging in the post-pandemic recovery phase.

This study aims to analyze the implementation of sanctions against wealthy customers who delay payments in the perspective of DSN-MUI Fatwa No. 17/DSN-MUI/IX/2000. The study was conducted at PT. BPRS Alwashliyah Gunung Krakatau Medan with a normative and empirical legal approach. The results of the study indicate that the application of sanctions against customers who delay payments is an effort by banks to maintain the smoothness of the financing system. The application of the DSN-MUI fatwa provides a legal basis for Islamic banks in imposing sanctions on wealthy customers who neglect to fulfill their obligations. This fatwa also strengthens the position of banks in the Indonesian civil law system.

Technological advancements and digital transformation have significantly impacted business management, including the consulting sector. PQM Consultants faces challenges in managing inquiries, which are still manually handled using Microsoft Excel. This manual process results in fragmented data, delays in accessing information, input errors, and difficulties in real-time monitoring of inquiry statuses. These issues affect operational efficiency, data transparency, and timely decision-making.   This research focuses on developing a web-based inquiry management platform through the Design Thinking methodology, aiming to improve the efficiency and effectiveness of inquiry handling at PQM Consultants. Adopting a qualitative case study approach, the study gathers insights through in-depth interviews, direct observations, and document reviews involving consultants and support team members who are directly engaged in the inquiry process. Research participants consist of consultants and support team members directly involved in inquiry management. The study uses a Design Thinking approach, which focuses on solving problems through repeated refinement and actively involving users throughout the development process. This framework supports the development of creative solutions by deeply understanding user needs, defining key challenges, and continuously refining ideas through prototyping and testing (Costich 2021). The Empathize stage focuses on understanding user needs and challenges. The Define stage formulates the core problems specifically. The Ideate stage generates creative ideas as potential solutions. The Prototype stage develops an initial design of the platform, which is then tested during the Test stage to gather feedback for further refinement. The results indicate that the web-based inquiry management platform effectively addresses various challenges in managing inquiry data, such as access delays, input errors, and data fragmentation. The platform enables consultants to monitor inquiry statuses in real-time, access data transparently, and make faster and more accurate decisions.

The loading and unloading process involves moving goods from one place to another, often requiring specialized equipment such as a wire crane. In maritime operations, unexpected incidents like wire crane breakage can occur. Wire crane breakage refers to damage in the sling wire of a ship's crane, reducing its lifting capacity and causing the wire fibres to unravel. During sea-based fieldwork on the MV. Pacific Bulk, researchers observed a wire crane failure during loading and unloading operations, which caused delays and financial losses. This study aims to identify the causes of wire crane breakage on the MV. Pacific Bulk and examine its technical and operational impacts. Using a qualitative descriptive method and fishbone analysis for data interpretation, the study found several contributing factors: wire corrosion, crane age, lack of standard operating procedures (SOPs) for crane maintenance, insufficient crew, inadequate maintenance, lack of routine inspections, and challenging environmental conditions. The research also highlights the technical and operational consequences of such failures, including delays and economic loss. To address the issue, the study suggests implementing scheduled periodic inspections following SOPs, applying regular lubrication, and maintaining data records of the wire crane’s lifespan. These preventative measures aim to improve operational efficiency and avoid future wire crane failures.

Ports are critical infrastructure in maritime transportation, facilitating the movement of goods and people while serving as hubs for economic activities. The Tanjung Pakis Class III Harbormaster and Port Authority Office (KSOP) utilizes the Electronic Reporting Information (SIRANI) application for reporting loading and unloading data. However, challenges such as discrepancies, technical disruptions, and delays in data processing often arise. This study aims to describe the loading and unloading data processing and the efficiency of reporting time on the SIRANI application at KSOP Class III Tanjung Pakis. Employing a descriptive qualitative approach through interviews, observations, and documentation, the research finds that data processing is less effective due to low data validity and errors in the Inaportnet platform. Reporting to SIRANI is also inefficient due to delays in data handling and technical issues with the application. Corrective measures, such as early data verification and manual data handling by reporting officers, have improved effectiveness by reducing the process from five to three steps and cutting reporting time from 6 hours to 3 hours and 30 minutes. The study concludes that optimizing data processing and inter-unit coordination can enhance the effectiveness and efficiency of reporting. Recommendations for future research include real-time integration and the development of backup mechanisms to address technical disruptions.

The village government has an important role in providing direct services to the community, both administrative, social, and other services related to the daily needs of residents. The quality of public services is one of the main indicators in assessing the success of village government administration (Irawan, 2017). According to Parasuraman, Zeithaml & Berry (1988), service quality can be measured through five dimensions, known as the SERVQUAL theory, namely: Tangibles, Reliability, Responsiveness, Assurance and Empathy. This study uses a descriptive qualitative approach with a purposive sampling method. This study uses interactive data analysis according to Miles and Huberman which includes three stages: data reduction, data presentation and drawing conclusions/verification. The conclusion is that the quality of public services at the Macanputih Village Office is running quite well but not evenly distributed. The services provided by officers show good intentions and openness, but there are still some weaknesses, namely: Lack of adequate facilities and infrastructure, Delays in completing administrative services, Differences in attitudes and abilities between officers in responding to residents, and the absence of a clear service flow.

Rheumatoid arthritis (RA) is an autoimmune disease that causes chronic inflammation in the joints, causing pain, swelling, and limited movement. Heat therapy is one of the effective methods to relieve RA symptoms because it can improve blood circulation, relax muscles, and reduce joint stiffness. This study designed and analyzed an Arduino IDE-based rheumatic therapy device with two main features: a waist heater using a DC Heater and a back electrostimulator through the L298N module. The device has three operating modes (Low, Medium, High) that regulate the pulse delay to adjust the patient's comfort. An input temperature of 50°C is programmed to provide optimal warmth. The measurement results showed that the output voltage of the power supply was 4.51 V with an error of 9%, the microcontroller input was 4.98 V with an error of 0.4%, the output of the L298N driver was 23.9 V, and the input of the DC Heater was 4.98 V with an error of 0.4%. All values are within safe tolerance limits. The 15- and 25-minute temperature stability tests show a small difference between the temperature of the appliance and the thermocouple, indicating stable and accurate appliance performance. Based on the results of technical analysis and temperature testing, this rheumatic therapy tool is considered suitable for use as an alternative to non-pharmacological therapy for RA patients.

Madrasas and Islamic boarding schools are Islamic educational institutions that have a strategic role in shaping the character, morals, and competencies of students. In addition to carrying out the formal learning process, these two institutions are also centers for moral, spiritual, and social development. In their operations, madrasas and pesantren manage various administrative activities, such as student data collection, attendance recording, grade processing, teacher data management, lesson schedule preparation, and delivery of academic information to related parties. However, many institutions still use manual systems that rely on notebooks or separate applications that are not integrated. This condition poses a number of obstacles, including the high risk of recording errors, duplicate data that is difficult to track, the slow process of recapitulation of grades and attendance, and delays in the delivery of academic information. In addition, manual processes cause administrative management to be less efficient and prone to data loss. As the need for fast, accurate, and accurate information increases, technological solutions are needed that are able to integrate all administrative and academic processes in one centralized system. Web-based information systems are an effective alternative to improve work efficiency, minimize errors, and facilitate access to information for teachers, students, and guardians. With the implementation of a well-managed system, madrasas and Islamic boarding schools are expected to improve the quality of services and support a more modern, structured, and sustainable learning process.

This study aims to determine the role of digitalization in increasing the effectiveness of motor vehicle tax payments in Binjai City. This study uses a descriptive qualitative approach with data collection including observation, interviews, and documentation. The informants in this study consisted of 1 key informant and 3 supporting informants. The results of this study show that there are still many taxpayers who have difficulties in understanding the registration flow, payment methods, and printing documents such as SKPD. The lack of clear guidance in the application as well as delays in the submission of physical documents are the main obstacles. Therefore, the tax office in Binjai City has made various efforts to increase the effectiveness of Motor Vehicle Tax (PKB) payments. One way is to develop digital services that allow taxpayers to pay taxes online, so that it is faster and more efficient. In addition, officers also provide information media such as banners, video tutorials, and conduct direct counseling to the village office to increase public understanding of the digital payment mechanism.

Aging is a dominant risk factor for most forms of cardiovascular disease. Sedentary lifestyle in elderly with obesity can decrease the function of cardiovascular system. Previous study determined that moderate intensity aerobic exercise was highly recommended in elderly because the type of exercise can improve body fitness and oxidative damage due to aging. The aims of this study was to investigate the effect of moderate intensity aerobic exercise on NOx plasma level, systolic blood pressure (SBP) and diastolic blood pressure (DBP) in sedentary elderly women with overweight. The research method is quasi experimental with pre test and post test design. The sample included 33 volunteer sedentary elderly women overweight with age 65,11±4,85 years old that divided on two group that is the experimental group (EG/ n=17) and control group (CG/ n=16). EG performed moderate intensity aerobic exercise (walking) during 30 min per session, intensity 50–80% heart rate maximum,  three times per week for 12 week. The examination of NOx plasma level by ELISA method and resting blood pressure by auscultation method. Data was processed by unpaired t-test. Experimental group had significantly lower level of SBP (-10,294 p 0,001) than CG. NOx plasma level showed significantly decreases in both group (p < 0,05), but the decreasing trend was found to be higher in the CG. DBP and body mass index (BMI) did not change (p >0,05). Moderate intensity aerobic exercise can delay the reduction of NO due to aging proceses.

Pending claims in Indonesia’s National Health Insurance (JKN) system pose a significant challenge, affecting hospital cash flow and administrative efficiency. A high rate of pending claims is often caused by incomplete documentation, misfiled medical records, and delays in verification processes. Optimizing manual administrative procedures may provide a solution to this issue. This study aims to evaluate the effectiveness of a standardized manual administration model in reducing pending claims in a hospital setting. A quasi-experimental pretest-posttest design without a control group was employed. Data were collected from a referral hospital in Indonesia from July to September 2024. A total of 138 inpatient claims were selected using simple random sampling. The intervention involved implementing a standardized manual administration system in August and September. Statistical analysis was conducted using Fisher’s Exact Test with a significance level of p < 0.05. The implementation of the standardized manual administration model significantly reduced pending claims from 70.3% (97/138) in July (pre-intervention) to 36.2% (50/138) in August and further to 11.6% (16/138) in September (post-intervention) (p = 0.000 and p = 0.003, respectively). Additionally, improvements were observed in medical record completeness, supporting examination documentation, and administrative accuracy. A standardized manual administration system effectively decreases pending claims in JKN by improving documentation and claim verification processes. Further research is needed to explore the long-term sustainability of this model and the potential benefits of digitalization.  

This study aims to examine the effect of idle time on the productivity of dry bulk loading and unloading activities at the Java Integrated Industrial and Port Estate (JIIPE). The research employed a quantitative correlational approach, with data collection techniques including observation, documentation, and company records. The research sample consisted of 12 vessels engaged in loading and unloading at Java Integrated Industrial and Port Estate (JIIPE) port during the period from January to July 2024. The analysis revealed a correlation coefficient of -0.16, indicating a very weak negative relationship between idle time and productivity. The coefficient of determination, at 2.56%, suggests that idle time contributes only marginally to productivity, while the remainder is influenced by other factors. The factors affecting idle time include weather conditions, equipment failures, and truck delays. The conclusion indicates that while idle time does impact productivity, the effect is not statistically significant..    

Stunting is a chronic nutritional problem in toddlers caused by a lack of nutritional intake for a long time so that the child becomes too short for his age. Based on the results of the Indonesian Nutrition Standards Survey (SSGI) in 2022 in Riau province, it reached 17.0%. The prevalence rate of stunting in Pekanbaru reached around 16.8% in 2022. According to the Health Office in 2022, Lima Puluh Health Center recorded the highest prevalence of stunting at 4.47% or 60 cases. One of the risk factors that contributes to stunting is the low coverage of complete basic immunization, which can prevent infectious diseases that can interfere with children's growth and development. However, the lack of public knowledge and awareness of the importance of complete basic immunization increases the risk of infection. The long-term impacts of stunting include cognitive impairment, developmental delays, and low productivity in the future. Knowing the relationship between the completeness of basic immunization and the incidence of stunting in toddlers aged 24-36 months in the Lima Puluh Health Center work area, Pekanbaru City. to determine the relationship between the completeness of basic immunization and the incidence of stunting in toddlers aged 24-36 months in the Lima Puluh Health Center work area, Pekanbaru City. From the results of data analysis, a relationship has been found between the completeness of immunization and the incidence of stunting in toddlers aged 24-36 months in the Lima Puluh Health Center work area (p-value = 0.03; OR of 11.66; (95% CI = 1.22-110.95). Completeness of basic immunization is related and is a risk factor for stunting in toddlers aged 24-36 months in the Limapuluh Health Center work area.

The nutritional status of toddlers significantly influences their growth and development, especially during the first five years of life. PSG 2017 data indicates that the prevalence of stunting in toddlers is 27.5%, underweight 8.0%, severely underweight 3.1%, malnutrition 22.8%, and overnutrition 17.8%. If left unaddressed, nutritional problems can lead to growth disorders, increased susceptibility to illness, and physical, psychomotor, and mental development delays.Higher education institutions play a role in community service, such as providing nutrition education for mothers of toddlers at Mitra Medika Tanjung Mulia Hospital. This activity was conducted in collaboration with Posyandu at RT 17, Kendang Mas Village, including toddler weight monitoring and education for health cadres and parents. Among 15 participating toddlers, 8 (53%) had good nutrition, 4 (26%) were undernourished, and 3 (21%) were overnourished. Counseling through lectures and leaflets effectively improved mothers’ knowledge of balanced nutrition and food preparation.

A queue is a condition where there is a delay in service due to busy service activity. Queues can occur at places that provide services, one of which is at places that provide food and beverage services. The fast food trend is growing rapidly. One of the restaurants providing fast food is Wizzmie Jimbaran. Queuing theory is used to determine optimization in decision making in queuing systems. This research purposed to determine the theory and queuing system, birth and death in queuing theory, queuing system model, the probability that there are zero people in the system, average arrival rate, average level of service to visitors, and to find out optimality of the queuing system at Wizzmie Jimbaran. From the results, it was found that a birth and death process occurred at Wizzmie Jimbaran queuing process with the M/M/3 queuing model and First In First Out (FIFO) service discipline. The average level of consumers waiting in queue  is 1-3 queues. With the system utility level  ranging at intervals that are not much different and the probability that there are zero people in the system recorded is less than 1. The time required for visitors in the system  is 2-5 minutes and the time required for visitors in the queue  is 1-5 minutes.  

Children in conflict with the law (ABH) are part of a vulnerable group that requires a special legal approach and social protection. The development of the concept of the juvenile criminal justice system in Indonesia has undergone a significant transformation since the enactment of Law No. 11 of 2012 concerning the Juvenile Criminal Justice System (SPPA). This law emphasizes the importance of a restorative justice approach and the resolution of juvenile cases from the formal justice system to a more humane and rehabilitative form. The Correctional Center (BAPAS) as an institution tasked with carrying out guidance and supervision of correctional clients including children, plays a central role in this process. Starting from the pre-adjudication, adjudication, to post-adjudication stages, BAPAS is responsible for ensuring that children's rights are protected and children receive guidance in accordance with the principle of the best interest of the child. However, in practice, there are still many challenges in implementing the role of BAPAS. Starting from limited resources, lack of coordination between institutions, to delays in the preparation of community service and child assistance. Therefore, it is necessary to review the effectiveness and challenges in implementing the BAPAS function within the framework of child rehabilitation and reintegration.

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.