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This study aims to examine the effect of Return on Assets (ROA), Debt to Assets Ratio (DAR), and Total Assets on Audit Delay in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit Delay is defined as the time interval between the end of the fiscal year and the issuance date of audited financial statements by independent auditors. The timeliness of financial reporting is a crucial element for stakeholders in evaluating company performance, enhancing transparency, and supporting decision-making processes. Therefore, understanding the factors that influence audit delay is important in the context of both regulatory compliance and corporate governance. This research adopts a quantitative methodology using multiple linear regression analysis. The data used are secondary data obtained from annual financial reports published and accessible through the official IDX website. The study sample consists of 33 companies, resulting in 165 observations. After conducting outlier analysis, the final dataset comprised 83 observations. Data analysis was carried out using the Statistical Package for the Social Sciences (SPSS) Version 22. The results show that Return on Assets and Total Assets do not have a significant effect on Audit Delay. This indicates that profitability and company size are not the main determinants of audit timeliness in this sector. However, the Debt to Assets Ratio was found to have a relatively positive effect on Audit Delay. This finding suggests that companies with higher leverage tend to be audited more quickly, possibly because auditors and stakeholders pay greater attention to firms with higher financial risk. Thus, a company’s capital structure plays an important role in influencing the timeliness of audit completion.

This study explains the analysis of the relationship between nurses' knowledge and compliance in implementing fall risk prevention in the inpatient ward of RSI Sultan Agung Banjarbaru. Fall risk is one of the most common patient safety incidents in hospitals, with significant impacts on the physical, psychological, and financial conditions of patients. Data from RSI Sultan Agung Banjarbaru in 2024 recorded three fall incidents, while a preliminary survey showed that 40% of nurses had insufficient knowledge of fall risk prevention and 60% were not compliant with existing preventive procedures. This study aims to determine the relationship between nurses' knowledge and compliance in reducing patient fall risk. The study design used a quantitative approach with a cross-sectional method, involving 97 nurses selected through simple random sampling. The instruments used were questionnaires designed to measure nurses' knowledge and compliance. Data were analyzed using Somers’ D test. The results showed that the majority of nurses had good knowledge (87.6%) and high compliance (90.7%). Additionally, a very strong and significant relationship was found between nurses' knowledge and compliance in implementing fall risk prevention (Somers’ D = 0.844; p = 0.000). This indicates that good knowledge of fall risk prevention procedures is strongly related to nurses' compliance in applying preventive measures. Therefore, it is essential for hospitals to provide ongoing education and training to enhance patient safety. With improved knowledge and compliance among nurses, fall risks are expected to be minimized, and patient safety can be better maintained.

Chronic kidney disease (CKD) that is left untreated can lead to serious complications, one of which is hypertension in hemodialysis patients. Intradialytic hypertension can impair quality of life and increase mortality risk. Benson relaxation therapy, which combines breathing techniques with the repetition of positive words, has the potential to lower blood pressure. The purpose of this research is to measured blood pressure during and subsequent to Benson relaxation therapy in hemodialysis patients. This quantitative research employed a pre-experimental methodological approach with a case study approach. The subjects consisted of 3 respondents selected from a population of 24 hemodialysis patients at a hospital. Blood pressure data were collected using a digital sphygmomanometer and analyzed descriptively. After three sessions of Benson relaxation therapy lasting approximately 10 minutes each, systolic blood pressure decreased with the maximum reduction of 18 mmHg and the lowest reduction of 2 mmHg, while diastolic blood pressure decreased with the maximum reduction of 20 mmHg and the lowest reduction of 1 mmHg. Benson relaxation therapy can reduce blood pressure in patients undergoing hemodialysis. Benson relaxation therapy may be considered as a non-pharmacological intervention to help lower blood pressure in hemodialysis patients. After three sessions of Benson relaxation therapy lasting approximately 10 minutes each, systolic blood pressure decreased with the maximum reduction of 18 mmHg and the lowest reduction of 2 mmHg, while diastolic blood pressure decreased with the maximum reduction of 20 mmHg and the lowest reduction of 1 mmHg. These results indicate that Benson relaxation therapy can significantly reduce blood pressure in hemodialysis patients. The therapy’s effectiveness in reducing blood pressure may be attributed to the deep breathing exercises and the relaxation response it induces, which helps to reduce the overall stress on the cardiovascular system.

Occupational Health and Safety (OHS) is a systematic effort aimed at protecting workers from the risks of accidents and work-related diseases. The implementation of OHS integrated with risk management helps identify, evaluate, and control potential hazards effectively in the workplace. This study was conducted at PT. Sarana Sampit Mentaya Utama, Balikpapan Branch, a company engaged in asphalt production. The main objectives of this research were to identify potential hazards, determine appropriate control measures, and evaluate the role of the Job Safety Analysis (JSA) method in supporting OHS. The research method used is JSA, which involves identifying each work step, determining the likelihood and severity of risks, and calculating the risk rating to assess the level of risk. The results showed that there are three potential hazards with a medium-risk category, namely in the activities of raw material mixing, quality control, and asphalt distribution. Additionally, three potential hazards with a low-risk category were found in the processes of raw material weighing, raw material transfer, and pump line valve opening. Recommended control measures to reduce risks include the use of appropriate personal protective equipment (PPE) for each task, improving work facilities and infrastructure, and implementing proper load lifting procedures. The application of JSA has proven effective in raising the company's awareness of potential risks in the workplace. This has led to the implementation of better preventive measures, ultimately contributing to the creation of a safer, healthier, and more productive work environment. Therefore, the integration of OHS with risk management at PT. Sarana Sampit Mentaya Utama plays a significant role in safeguarding the safety and well-being of workers.

Elevated blood cholesterol levels are known to be a major risk factor for cardiovascular disease. Hypercholesterolemia can trigger atherosclerosis, which in turn increases the risk of coronary heart disease and stroke. One approach to managing cholesterol levels is through the use of natural ingredients with antihyperlipidemic activity. White turmeric (Curcuma zedoaria Rosc) is an herbal plant long used in traditional medicine and contains bioactive compounds such as curcuminoids and essential oils. These compounds are reported to have antioxidant and anti-inflammatory activities, as well as potential as agents for lowering blood lipid levels. Herbal-based therapies are increasingly considered as safe alternatives to synthetic drugs in managing hyperlipidemia. This study aims to evaluate the effectiveness of a microencapsulated preparation of white turmeric ethanol extract in reducing total cholesterol levels in male rats (Rattus norvegicus) induced by a high-fat diet. The study was conducted experimentally using 25 rats divided into six treatment groups. The groups consisted of normal controls, negative controls, positive controls using simvastatin, and three treatment groups given white turmeric extract microcapsules at concentrations of 0.25%, 0.50%, and 0.75%. The microencapsulation technique was applied to improve the stability and bioavailability of the turmeric extract. Cholesterol levels were measured before and after treatment. The results showed that the treatment group with the 0.25% concentration produced the most significant cholesterol reduction, from 110 mg/dL to 59 mg/dL. These findings indicate that even at a relatively low concentration, microencapsulated turmeric extract can significantly reduce cholesterol levels in vivo. Therefore, it can be concluded that white turmeric extract in microcapsule form is effective in lowering total cholesterol levels, especially at the 0.25% dose. This suggests that Curcuma zedoaria microcapsules hold promise as a natural therapeutic option for managing hypercholesterolemia and reducing cardiovascular risk.  

According to the circular letter from the Head of the Inspectorate General (KaIT) regarding the review of mining accident cases in September 2024 and the review of mining accidents in the third quarter of 2024, the percentage of accidents occurring in workshops reached 16.13%. Over the past five years, the Plant Department of PT Saptaindra Sejati Jobsite Sera has experienced two major incidents classified as Lost Time Injury (LTI) resulting from working with lifting equipment on undercarriage components. The purpose of this study is to identify risks, analyze risk levels, and provide recommendations for risk control in the overhaul work of the PC210-10M0 undercarriage. This research applies the HIRADC method by identifying potential hazards through calculations of likelihood and severity levels to obtain the risk level using a risk matrix. Control measures are then carried out through administrative actions such as documentation and the use of personal protective equipment (PPE). The results of this study indicate a decrease in risk levels after implementing risk controls—from extreme risk to medium risk, and from high risk to low risk. Suggestions from this study include the need to develop updated HIRADC for each section, actively conduct socialization regarding Job Safety Analysis (JSA) before work, and perform inspections as well as observations related to work behavior.

This study explores the influence of live streaming mode on the purchase intention of tropical fruits among consumers in Henan, China, in the context of the rapid growth of e-commerce. Live streaming has emerged as a dynamic and interactive platform that enables real-time engagement between sellers and buyers, offering visual product demonstrations and instant feedback opportunities. The research focuses on three critical factors affecting purchase intention: perceived trust, perceived value, and perceived risk. A quantitative research design was employed, collecting data from 392 participants through structured questionnaires. The analysis indicates that interactive communication, transparent information sharing, and authentic presentations during live streaming significantly enhance perceived trust and perceived value. Higher perceived trust fosters a stronger sense of reliability toward sellers, while increased perceived value motivates consumers by highlighting product quality, freshness, and fair pricing. Furthermore, effective live streaming strategies can substantially reduce perceived risks related to product authenticity, quality uncertainty, and transaction security, creating a more favorable purchase environment. The results suggest that the integration of engaging storytelling, professional product showcasing, and active audience interaction serves as a catalyst for influencing consumer attitudes and behaviors toward purchasing tropical fruits. This study enriches the existing literature on live streaming commerce by highlighting its psychological and behavioral impacts on consumer decision-making. In practical terms, the findings offer actionable insights for marketers and fruit sellers, emphasizing the importance of building trust, delivering genuine product experiences, and minimizing risks to maximize purchase intentions. These strategies are particularly relevant for agricultural e-commerce in Henan, where live streaming can bridge the gap between rural producers and urban consumers. Overall, this research provides both theoretical contributions to the study of digital co sumer behavior and practical guidance for optimizing live streaming as a competitive marketing tool in the fresh produce industry.

This research aims to analyze the financial feasibility and marketing strategy of Etawa goat farming in Kaligesing District, which is recognized as one of the main centers for Etawa goat breeding in Indonesia. The case study was conducted at Setia Farm, a representative and active breeder in the region. The financial analysis employed several indicators, including Break-Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), and Gross Benefit-Cost Ratio (Gross B/C). The findings show that the Gross B/C value reached 4.7, indicating a high return compared to investment cost. The NPV value was positive, and the IRR exceeded the prevailing loan interest rate, highlighting that the business generates significant profitability over time. Additionally, the BEP was achieved in a relatively short period, which signifies the business has strong potential for short-term capital recovery and low financial risk. From a marketing perspective, Setia Farm implements a combination of product excellence, adaptive pricing strategies, diverse distribution channels, and active promotional efforts. Their flagship products—mainly superior Etawa goats and processed dairy products—are positioned to meet market demand effectively. The farm also uses both direct marketing and digital platforms, such as social media and e-commerce, to expand its reach. Promotion is carried out through agricultural events, online campaigns, and collaboration with livestock communities. These strategies contribute to increasing brand awareness, building customer loyalty, and improving competitiveness. The integration of financial feasibility and strategic marketing supports the sustainability and growth of Etawa goat farming in Kaligesing. The results of this study can serve as a reference for livestock entrepreneurs, investors, and policymakers in developing similar agribusiness models that are profitable, resilient, and market-oriented.

Silicotuberculosis is a complex lung disease, a combination of silicosis and tuberculosis (TB). Silicosis is a disease caused by the inhalation of silica particles, which can lead to pulmonary fibrosis, while TB is an infectious disease caused by Mycobacterium tuberculosis. Long-term exposure to silica dust can cause silicosis and also increase the risk of TB infection, especially in countries with a high TB burden. Workers exposed to silica dust in the mining, construction, and manufacturing industries are among the groups most at risk. The diagnosis of silicotuberculosis is often difficult because the clinical and radiological symptoms of the two diseases often overlap. Symptoms, such as chronic cough, shortness of breath, and chest pain, can be very similar in silicosis and TB, often delaying a correct diagnosis. The pathophysiology of silicotuberculosis involves impaired function of macrophages, immune cells that play a role in fighting infection, and a compromised immune response due to silica exposure. These disruptions facilitate the progression of TB infection, further worsening the patient's health. Primary management of silicotuberculosis includes controlling TB infection with standard anti-tuberculosis drug therapy (OTT) and preventing silica exposure. Preventing occupational exposure to silica dust is crucial to reducing the risk of developing the disease. The prognosis of the disease is greatly influenced by the severity of pulmonary fibrosis and delay in diagnosis. The more severe the fibrosis, the worse the prognosis. Therefore, preventing silica dust exposure, along with routine TB screening for high-risk workers, is crucial to reducing the incidence of silicotuberculosis. Furthermore, education about the risks of the disease is crucial to raise awareness among workers and the general public.

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

Preeclampsia is a severe pregnancy complication characterized by hypertension and signs of organ damage, with a multifactorial etiology involving maternal, genetic, and environmental interactions. This study aims to analyze determinants contributing to the occurrence of preeclampsia through a comprehensive literature review. The research method involved an in-depth analysis of 15 scientific journals, consisting of 8 national publications from Google Scholar and 7 international publications from PubMed, selected based on relevance, credibility, and publication date. Data from these sources were synthesized to identify common risk factors, biological mechanisms, and preventive measures. The findings indicate that the primary risk factors for preeclampsia include a history of chronic hypertension, obesity, gestational diabetes, nulliparity (first pregnancy), and a family history of preeclampsia. Nutritional deficiencies, particularly low calcium and vitamin D intake, are also significantly associated with increased risk. Furthermore, immunological factors such as abnormal maternal immune tolerance, as well as placental dysfunction leading to poor perfusion, play a crucial role in the pathogenesis of preeclampsia. The interplay between these factors suggests that preeclampsia is not caused by a single mechanism, but rather by a complex network of physiological, metabolic, and genetic influences. This complexity underscores the importance of early risk factor identification and intervention strategies during antenatal care. Preventive efforts may include nutritional supplementation, weight management, blood pressure monitoring, and targeted medical interventions for high-risk individuals. In conclusion, preeclampsia remains a significant contributor to maternal and perinatal morbidity and mortality worldwide. Understanding its determinants enables healthcare providers to implement timely preventive measures and reduce its negative impacts on both mother and fetus. Further research is warranted to elucidate the precise mechanisms underlying these determinants, potentially paving the way for more effective prevention and treatment strategies.

Kualitas pelayanan kesehatan merupakan faktor penting dalam menentukan kepuasan pasien, maka industri kesehatan perlu terus melakukan transformasi untuk memenuhi kebutuhan yang terus meningkat. Kepuasan pasien adalah tingkat perasaan atau kepuasan seseorang setelah membandingkan kinerja atau hasil yang dirasakan dengan harapan. Kualitas pelayanan kesehatan yang baik dirumah sakit dapat memberikan kepuasan kepada pasien, dari pelayanan yang diterima oleh pasien apabila hasil yang dirasakan oleh pasien sama atau meleihi harapan makan akan timbul perasaan puas dan tidak puas. Untuk mengetahui ada atau tidaknya hubungan kualitas pelayanan fisioterapi terhadap tingkat kepuasan pasien di poli fisioterapi, RSU Astrini Wonogiri. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan analitik observasional. Populasi pada penelitian ini merupakan seluruh pasien di poli fisioterapi RSU Astrini Wonogiri. Teknik pengambilan sampel menggunakan teknik convenience sampling.  Jumlah sampel 120 responden yang diambil berdasarkan kriteria inklusi dan ekslusi, dengan membagikan kuesioner Service Quality (Servqual) dan  Measuring Patient Satisfaction With Physical Theraphy Care (MRPS/Medrisk). Setelah semua data didapatkan, peneliti mengolah data menggunakan SPSS version 23.0.0 yaitu dengan uji chi-square. uji korelasi menggunakan uji chi-square pada program SPSS. Berdasarkan hasil uji korelasi signifikansi (2-tailed) 0.000 menunjukan nilai <0,05 dengan keterangan H0 ditolak dan H1 diterima. Hal ini dapat diartikan bahwa servqual mempunyai korelasi dengan medrisk. Maka dapat disimpulkan bahwa terdapat hubungan antara kualitas pelayanan dengan kepuasan pasien. Berdasarkan hal ini diharapkan pelayanan Fisioterapi dapat lebih ditingkatkan baik disegala aspek untuk dapat memberikan pelayanan yang terbaik sehingga kepuasan pasien terpenuhi.

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

Research on national banking using the Altman’s Z-Score analysis technique has been relatively extensive, but studies focusing specifically on banks indexed to SRI-KEHATI remain limited. The SRI-KEHATI Index is known as a benchmark for companies with strong sustainability, social responsibility, and good governance practices. This study aims to analyze the health trends of banks listed in the SRI-KEHATI Index during the 2015–2024 period by applying the second modified Altman’s Z-Score model (1993), which is widely recognized as a reliable indicator for assessing a company’s financial stability and risk of bankruptcy. The findings indicate that the overall Altman’s Z-Score trend of major banks within the SRI-KEHATI Index shows stability and a consistently healthy financial condition throughout 2015–2023. However, in 2024 there is a notable decline that requires further examination to determine whether it is caused by market fluctuations, structural challenges, or accounting adjustments. Despite this decrease, the overall financial health of the banks remains categorized as very good according to Altman’s model. The average Z-Score for all four banks analyzed is 6.457, which is well above the threshold of 2.6, indicating no significant bankruptcy risk. When evaluated individually, BMRI stands out as the healthiest with a Z-Score of 13.879, followed by BBNI with 5.971, BBRI with 3.175, and BBCA with 2.801. These results confirm that all four banks remain in a safe financial zone during the 2015–2024 period. Furthermore, the study’s four hypotheses are proven, reinforcing the argument that SRI-KEHATI indexed banks maintain strong financial resilience even amid post-Covid-19 challenges.

Diabetic foot ulcers represent one of the most serious long-term complications associated with type 2 diabetes mellitus, often contributing to increased rates of morbidity and mortality, while significantly impairing patients' quality of life. Among the various underlying causes, peripheral neuropathy and vascular disorders (vasculopathy) are frequently linked to dyslipidemia. This study aimed to examine the characteristics of total cholesterol and triglyceride levels, along with the prevalence of diabetic foot ulcers in patients with type 2 diabetes mellitus. A descriptive retrospective approach was used by analyzing medical record data collected from Dr. H. Chasan Boesoirie General Hospital in Ternate. The findings indicated that the majority of patients with type 2 diabetes were aged 45 years or older (80%) and were predominantly female (60%). In terms of lipid profiles, most patients exhibited normal total cholesterol levels (82.2%) and normal triglyceride levels (51.1%). Despite these normal lipid values, a significant portion of the patients (53.3%) were identified as being at risk of developing diabetic foot ulcers. These results suggest that while dyslipidemia is commonly implicated in the development of diabetic foot complications, normal lipid levels do not necessarily eliminate the risk. The study concludes that the typical profile of type 2 DM patients includes those aged ≥ 45 years, females, and individuals with normal cholesterol and triglyceride levels who are still susceptible to diabetic foot ulcers. This highlights the multifactorial nature of diabetic foot ulcer development and underscores the importance of comprehensive risk assessments beyond lipid profile evaluation alone in diabetic patient care.

This study aims to identify various types of hazards found in the Apron of Juanda International Airport Surabaya and analyze their impact on flight operational safety. The apron is a vital area in aviation activities because it is a parking lot for aircraft, the process of boarding and dropping passengers, loading and unloading cargo, and light maintenance activities. The existence of potential hazards in this area can have a direct effect on flight safety if not handled properly. The research method used was qualitative descriptive with data collection techniques through field observations, interviews with apron officers, and documentation during the implementation of On The Job Training. The data obtained is then analyzed to identify potential hazards and evaluate the level of risk. The results of the study show that there are still hazard findings in the apron area, including Foreign Object Damage (FOD) in the form of foreign objects that have the potential to damage aircraft engines, oil or fuel spills that can cause fires, the presence of wild animals in the aircraft movement area, Ground Support Equipment (GSE) that is parked out of place so as to interfere with aircraft movement, and marshalls who do not use Complete Personal Protective Equipment (PPE).  This problem is caused by the weak supervision of the Apron Movement Control (AMC) unit and the low awareness of personnel in implementing a work safety culture. Based on these findings, the author prepared mitigation measures in accordance with the guidelines of Doc 9859 AN/474 concerning the Safety Management Manual, including increasing supervision, enforcing safety standards, and periodic training for all apron personnel. It is hoped that the results of this study can be an evaluation reference for airport management to strengthen the supervision system, reduce the risk of accidents in the apron area, and build a better and sustainable work safety culture.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

Liquid Petroleum Gas, commonly known as LPG, is widely used in household activities, especially for cooking. However, its flammable nature makes this gas very hazardous if a leak occurs, which can result in an explosion that damages buildings, endangers the safety of those living there, and causes financial losses. Recently, the improper or unsafe use of LPG gas has led to numerous accidents and fires. This raises serious concerns for the people who use it. LPG gas leaks are often difficult to detect due to various factors, such as the absence of the gas's distinctive odor or the absence of people around the leak location. This study aims to detect gas leaks to minimize or prevent fires and LPG gas explosions. The methods in the research that will be carried out include identification, literature study, data collection, design, implementation, system testing, and conclusions. In this study, the design and implementation of an LPG gas leak detection system based on Arduino will be carried out to minimize this risk. The system will use MQ-2 to determine the concentration of LPG gas in the air. When a leak is detected, the Arduino microcontroller will process the input and automatically close the solenoid and activate the buzzer as an alarm. The implementation and testing results concluded that the system can detect LPG leaks above 600 ppm and respond effectively by cutting off the gas supply and providing an audible warning. This system is expected to improve household safety by providing early warning of gas leaks. Future developments may include integration with an Android app for smartphones, enabling more practical remote monitoring.

Malaria remains a significant public health issue both globally and in Indonesia, particularly affecting high-risk groups such as infants, young children, and pregnant women. The increasing incidence of malaria is closely linked to environmental and behavioral factors. This study aims to examine the relationship between community behavior and environmental conditions with malaria incidence at the Arso City Health Center, Keerom Regency. A quantitative, cross-sectional design was used, allowing analysis of variables at a single point in time. The sample was selected through simple random sampling based on inclusion and exclusion criteria. Findings revealed that there is no significant relationship between the habit of going outside the house and malaria incidence (p = 0.07). However, there is a significant relationship between the use of mosquito repellent and malaria incidence (p = 0.000). Similarly, using mosquito nets and gauze also showed a significant relationship with reduced malaria cases. Environmental aspects such as mosquito breeding sites and unsealed house walls were also found to be significantly associated with malaria occurrence. These results suggest that both behavioral factors—particularly protective measures—and environmental conditions contribute to malaria transmission in the community. Public health efforts should prioritize education on preventive behaviors and improvements in living environments to reduce malaria risk.