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The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This study examinesthe factors influencing tax compliance among Generation Z in Solo Raya, Indonesia, with a particular focus on the challenges of low compliance within the informal sector. Employing a quantitative approach, data were gathered through closed questionnaires distributed to 135 respondents and analyzed using Structural Equation Modeling -Partial Least Squares(SEM-PLS) via SmartPLS 3. The results revealthat reference groups and tax knowledge have a significant positive impacton tax compliance, whereas thedigitalization ofthe tax system and social media donot demonstratea significant effect. Thesefindings underscore the critical role of social influence and tax education in improving compliance while indicating that digitalization efforts and social media campaigns require further refinement. This research contributesto the development of effective government policies aimed at enhancing tax compliance among Generation Zthrough targeted educational initiatives and the strategic application of technology.

This study aims to improve the understanding of addition concepts of numbers 1-10 in first-grade elementary school students through the use of number cube learning media. The research method used is an experimental method with a pre-test and post-test design. The research subjects were first-grade students divided into two groups: an experimental group and a control group. The experimental group was taught using number cube learning media, while the control group was taught using conventional methods. Data were collected through tests of understanding the addition concepts of numbers 1-10 before and after learning. The results showed a significant increase in the understanding of addition concepts of numbers 1-10 in the experimental group that used number cube learning media compared to the control group. The use of number cubes provides a concrete and interactive visual representation, thus helping students understand the concept of addition more effectively. This indicates that number cube learning media is effective in improving the understanding of addition concepts of numbers 1-10 in first-grade students. This study recommends the use of number cube learning media as an innovative and effective alternative learning method to improve the understanding of mathematical concepts in young children. Further research can be conducted to investigate the effectiveness of number cube learning media on other mathematical materials and at different educational levels. In addition, further research is needed on the development of more varied and interesting number cube learning media for students.

The statements of Jesus on the cross represent a deeply theological aspect that must continue to be studied, understood, and applied in today’s Christian ministry. Christian ministry must not ignore the meaning of Jesus’ holy suffering as an expression of His sacrifice to redeem sinful humanity. Unfortunately, there are still some who question the authenticity of this suffering, even believing that the one who was crucified was not Jesus, but one of His disciples or another person. This perspective stands in opposition to the core teachings of the Christian faith.This study aims to narrate the peak quality of Jesus’ holy suffering through His seven last sayings on the cross. The research uses a qualitative method with a library research approach and grammatical analysis of biblical texts. Data were collected from theological literature and analyzed in light of biblical implications concerning the idea of Jesus’ suffering.The findings show that each statement of Jesus on the cross holds profound theological meaning and reflects God’s eternal plan for the redemption of human sin. A grammatical analysis of these texts strengthens the understanding that Jesus’ suffering is not only a historical event but also bears a deep spiritual significance essential for human salvation. Therefore, the teaching of Jesus’ words on the cross must become an integral part of church ministry today to strengthen the faith of believers in the truth of the Gospel.

This research aims to determine whether there is a significant influence between liquidity with the current ratio proxy, profitability with the Return On Assets proxy, and sales growth in predicting Financial Distress in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in 2019-2021. The data collection technique for this research was obtained using documentation and library study methods. The documentation method was carried out by collecting and studying documents such as data and reports, while the library study method was by collecting data related to research through book or literature references. This research uses data analysis in the form of: descriptive analysis, statistical analysis (multiple correlation analysis, multiple linear regression, coefficient of determination, T test, and F test. Based on the author's research, finally the results obtained were 97% of the three independent variables, namely liquidity, profitability and sales growth, which could explain financial distress. Meanwhile, the remaining 3% is influenced by variables not examined in this research, such as the company's growth rate, sales stability, operating leverage, owner and management attitudes.    

The type of research in this study is a qualitative research method with description format, while the data collection techniques in this study are: observation, interviews, documentation. Then the data analysis techniques used is data collection, data reduction and conclusion drawing. Informants namely: Department of Industry and Trade of Sinjai Regency, Secretary of Bonto Tengnga Village, Market Traders of Sinjai Village. Tengnga, Bonto Tengnga Village Market Traders, buyers, Bonto Tengnga Village Community. Tengnga Village Community. The results of research on the Effectiveness of the Use of the Village People's Market Bonto Tengnga in Sinjai Borong sub-district, in terms of the number of traders and stalls concluded that the number of traders selling is around 10 people while the available kiosks are 12 but only one kiosk is used. there are 12 but only one kiosk is used. In terms of buyer interest in the People's Market Bonto Tengnga People's Market is still lacking buyers due to the market schedule which is close to the markets in Sorong. with the markets in Sinjai Borong, as well as the lack of income of the surrounding community, most of whom work as shopkeepers. surrounding communities who mostly work as farmers. In terms of Constraints and Obstacles to the Management of the People's Market, the regulation of traders in buying and selling in the market because sometimes the fields do not follow the rules of the market. in the market because sometimes the fields do not follow the government regulations that have been determined and the traders prefer to follow the regulations. government regulations that have been determined and traders prefer to sell in front of the market because they assume that buyers are buyers. because they think that buyers are always in front and do not keep the market clean. market cleanliness.

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

The Halal Product Guarantee Administering Body (BPJPH) is an official institution that has been authorized based on the mandate of Law no. 30 of 2014 concerning Halal Product Guarantees. BPJPH has high authority in implementing halal certification. Halal certification is mandatory for halal business actors in Indonesia. This research aims to find out how the halal certification process is carried out by BPJPH and the reasons behind why BPJPH implements regulations like this. The research method used is qualitative with a juridical or normative legal approach. This research is included in library research or library research by reviewing literature that is appropriate to the research object. The data sources used are the Halal Product Guarantee Law (UU JPH) and its derivatives and the official BPJPH account which is normative and can be accessed by the public. The research results show that halal certification by BPJPH is carried out in two ways, namely independently/regularly and self-declare. Each has a different halal certification flow. The legal basis for implementing halal certification by BPJPH is Law no. 30 of 2014 concerning Halal Product Guarantees, Government Regulation Number 31 of 2019 concerning Implementation of Halal Product Guarantees, Minister of Religion Regulation Number 26 of 2019 concerning Procedures for Halal Certification, and BPJPH Regulation Number 61 of 2022 concerning SOPs for Halal Certificate Application Services at BPJPH.    

This study explored the adaptation strategies of pre-service English teachers during their teaching practicum (PPL) in junior high schools implementing the Kurikulum Merdeka framework. The aim of the study is to explore how pre-service English teachers integrate the flexible and student-centered curriculum while adjusting to a variety of problems in a real-world classroom environment. Semi-structured interviews and non-participant observations were used in this qualitative study to collect data from six pre-service teachers. The results showed that pre-service teachers used a variety of strategies to deal with procedural, managerial, psychological, instructional, and cultural obstacles, such as reflective practices, collaborative mentoring, and differentiated instruction. In addition to highlighting the necessity of successfully promoting Kurikulum Merdeka, the study emphasizes the value of mentorship and reflective practices in promoting professional development. These findings help to enhance programs for preparing future teachers and offer insightful advice to pre-service English teachers as they enter into professional teaching roles.

Teacher leadership is critical in shaping the educational environment and promoting positive change within schools. Teacher leadership fosters educational innovation and creates supportive learning environments. This study investigates the self-perceived leadership qualities of pre-service teachers, focusing on essential domains of teacher leadership, including self-awareness, leading change, communication, diversity, instructional proficiency, continuous improvement, and self-organization. Utilizing a structured survey instrument adopted and adapted from TLSA (Teacher Leadership Self-Assessment) by Katzenmeyer and Moller (2009). Data was gathered from a sample of teacher candidates to assess their competencies in these domains. The teacher candidates were the final-year Primary Teacher Education Program students at Esa Unggul University.  The findings indicate varying levels of readiness among the participants. The categorical analysis provides insights into specific areas where future teachers demonstrate potential and highlights domains where further development may be beneficial. This research contributes to the understanding of teacher leadership in the context of teacher preparation programs and underscores the importance of targeted support in nurturing well-rounded teacher leaders. Implications for curriculum adjustments and the integration of leadership training in teacher education programs are discussed.

Blockchain technology is gaining attention in healthcare for its potential to secure and streamline digital health records. This paper explores how blockchain can enhance the security, accessibility, and interoperability of pediatric health data. By providing a decentralized and tamper-proof system, blockchain can address issues related to data privacy, patient consent, and medical history tracking in children's healthcare.

Blockchain technology is gaining attention in healthcare for its potential to secure and streamline digital health records. This paper explores how blockchain can enhance the security, accessibility, and interoperability of pediatric health data. By providing a decentralized and tamper-proof system, blockchain can address issues related to data privacy, patient consent, and medical history tracking in children's healthcare.

Hypertension is a disorder characterized by elevated blood pressure originating from abnormalities in blood vessels, leading to impaired delivery of oxygen and nutrients to essential body tissues. Family involvement in assisting relatives afflicted with hypertension constitutes a supportive mechanism to facilitate effective self-care management of the condition.This study aimed to investigate the correlation between familial support and self-care management in hypertensive patients at Tuminting Health Center. Cross-sectional methods. The study sample comprised 49 individuals selected by purposive sampling. A questionnaire was employed as the study instrument. The gathered data was analyzed with the SPSS 16.0 software employing the Chi Square statistical test at a significance level (α) of <0.05. The results indicated that the predominant age group was 56-65 years, including 27 respondents, which represents 55.1%. The majority of respondents were female, totaling 39 individuals, accounting for 79.6%. The most common educational attainment was high school, with 22 respondents, corresponding to 44.9%. The statistical test yielded a P value of 0.0001, which is less than the alpha value (α) of ≤0.05. This study concludes that a correlation exists between family support and self-care management in hypertension patients at Tuminting Health Center. The findings of this study are anticipated to serve as a resource for individuals with hypertension, emphasizing the importance of self-care management to prevent problems and facilitate recovery.

Operational form reports which were recorded manually, of course, the results were less effective in terms of saving time and costs. The used of electronic operating reports provides convenience in terms of operation. Digital archiving to a computer makes it easier in terms of data management and distribution. The purpose of this study was to recommend for the Kediri District General Hospital (RSKK) by designing an electronic operation report design by strengthening the interface design, color and input. This study used observation and interviews with two medical record officers. The results of this study were the use of the operating report form in RSKK the recording was still done manually. Then the researchers designed an interface design that was tailored to the wishes of the officers who emphasized the basic color of gray, a simple layout and easy input methods. It can be concluded that it has resulted in the design of an electronic operation report form design that was integrated in the operating report system. This study has suggested implementing the use of an electronic operating reporting system that makes it easier for officers to operate it in the RSKK environment.

The implementation of financial technology (FinTech) has significantly transformed the banking sector in Indonesia, impacting the quality and accessibility of services offered. This study examines the strengths, weaknesses, opportunities, and threats (SWOT) associated with the adoption of FinTech in the banking industry. Using a qualitative approach, data was collected from industry reports, case studies, and expert interviews to provide a comprehensive analysis. The results highlight several strengths, including improved efficiency, enhanced customer experience, and expanded financial inclusion. However, weaknesses such as high operational costs and cybersecurity risks remain prevalent. Opportunities for growth lie in the increasing digital literacy and government support, while threats include intense competition and regulatory challenges. This study concludes that while FinTech presents significant potential to elevate banking service quality in Indonesia, its success depends on addressing key challenges through strategic innovation and robust policy frameworks.

Since early 2021, the population administration service in Bandung Regency has been supported by service innovations implementation through an online service system, with the presence of the SAKEDAP application. Hence, the Population and Civil Registration Office of Bandung Regency makes use of Information and Communication Technology as an application of Agile Governance in order to deal with the dynamics of the environment. Nevertheless, at the implementation level of the newest version of SAKEDAP application, the limit of the Q-Ban is only 150 queues a day from 4,000 applicants per day. To tackle these problems, outreach should be tailored through a broad range of accessible media platforms, the recruitment of IT specialists to assure the strength of the system and the ability to increase capacity when necessary. Such measures, which, will enhance public understanding and easier access to services, are consistent with the ideals of the good governance which espouses efficiency and responsiveness. The objective of this study is to discover and analyze Agile Governance based Integrated Population Queue System Service in the Population and Civil Registration Office of Bandung Regency. Observer-participant, in-depth interviews and document review were the main data collection techniques used. In addition to Good Enough Governance, business- driven, Human Focused, Based on Quick Wins, Systematic and Adaptive Approach, Simple design and Continuous Responsiveness, based on the research conducted, the researcher found the responsiveness factor or the ability factor, which is intended to help and provide fast service to customers with clear information and can support the successful implementation of Agile Governance.

The predictive role of oxidative stress in the pathophysiology of human pregnancy is of particular interest, as oxidative stress is increased in normotensive pregnant women through systemic inflammatory response, reactive oxygen species (ROS), and reactive nitrogen species (RNS). This study involved 40 consenting pregnant women recruited from St. Philomina Catholic Hospital, Edo State, Nigeria. Data obtained were analyzed using GraphPad Prism 9. Results were expressed as mean ± SEM, with a P-value of ≤ 0.05 considered statistically significant. Malondialdehyde (MDA) increased from 3.75 ± 0.42 U/L in normotensive women to 4.53 ± 0.59 U/L in preeclamptic women. However, this increase was not statistically significant (p<0.05; 0.2903). Catalase activity decreased from 114 ± 8.07 U/L in normotensive women to 84.02 ± 21.58 U/L in preeclamptic women, but this decrease was also not statistically significant (p<0.05; 0.1909). Superoxide dismutase (SOD) increased from 40.82 ± 1.23 U/L in normotensive women to 71.90 ± 5.61 U/L in preeclamptic women. This increase was statistically significant (p<0.05; <0.0001). Glutathione peroxidase (GSH) decreased from 66.74 ± 10.35 U/L in normotensive women to 50.63 ± 8.96 U/L in preeclamptic women, but this decrease was not statistically significant (p<0.05; 0.2466). These findings suggest the potential predictive roles of these biomarkers in identifying and monitoring preeclampsia.