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Management and characteristics of B3 waste at PT Ketenagalistrikan based on the potential hazards produced have been carried out by grouping and storing B3 waste based on physical, chemical and based on potential hazards with the aim of security and safety in the Temporary Storage Warehouse for B3 Waste. PT. Ketenagalistrikan has implemented a comprehensive Hazardous and Toxic Materials (B3) waste management system based on Government Regulation No. 22 of 2021 and Regulation of the Minister of Environment and Forestry No. 6 of 2021. Power plant operational activities produce various types of B3 waste such as used oil, used batteries, and other contaminated materials. B3 waste management is carried out through the stages of identification, sorting, containerization, labeling, temporary storage at licensed B3 TPS, as well as transportation and processing by licensed third parties. A quarterly recording and reporting system to environmental agencies is also carried out routinely. This program has succeeded in reducing the risk of environmental pollution and increasing the company's compliance with applicable B3 waste management regulations. Occupational Safety and Health (K3) at PT. Electricity, especially in the handling and storage of Hazardous and Toxic Materials (B3) waste, also plays an important role in avoiding unwanted things. B3 waste generated from PT. Ketenagalistrikan office operations such as used lubricants, batteries, used TL lamps, printer cartridges, and other electronic equipment require special handling in accordance with Government Regulation No. 22 of 2021. Compliance with K3 standards in the storage of B3 waste is an effort to minimize the risk of environmental pollution and potential health problems for workers. The implementation of K3 in the storage of B3 waste in PT. Ketenagalistrikan offices not only fulfills regulatory obligations but also supports the company's commitment to environmental sustainability in accordance with ISO 14001:2015, as well as ensuring the safety and health of its workers.

This research aims to determine the financial management process of Bumi Serdang village in the perspective of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research is a type of descriptive research with a qualitative approach, namely the researcher conducted interviews with informants who were directly involved with activities in Bumi Serdang Village. Researchers used observation, interview and documentation data collection techniques as well as data analysis. The results of the research show that financial management in Bumi Serdang Village is as follows: (1) Financial management planning for Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Secretary prepares a financial draft of village regulations regarding the Village APBDesa based on the RKPDesa. (2) Implementation of financial management in Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely related to all village revenues and expenditures in the context of implementing village authority, carried out through the Village Cash Account. (3) Administration of the financial management of Bumi Serdang village, Tungkal Ilir District, Banyuasin Regency is carried out by Berdahara Village. (4) Reporting on the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency, namely the Village Head submits a report on the realization of APBDesa implementation to the Banyuasin Regent in the form of a first semester report and a year-end semester report no later than the beginning of the year in accordance with the perspective of Permendagri No. 20 of 2018. (5 ) Accountability for the financial management of Bumi Serdang village, Tungkal Ilir sub-district, Banyuasin Regency. The Village Head submits an accountability report on the realization of APBDes implementation to the Regent of Banyuasin at the end of each fiscal year.

Nursing students need to have adequate competence related to patient safety. Patient safety is a system aimed at providing safe healthcare services, preventing incidents for patients, and improving patient services. Knowing students' perspectives is necessary to understand how they think in response to what they have done or learned about patient safety. It is critical to evaluate nursing students' perspectives on patient safety competency and assess their level of competence. The results can be used to formulate plans to improve students' proficiency in patient safety among healthcare professionals. The design of this research is descriptive, with 108 respondents participating in filling out the Patient Safety Survey (PSS) instrument. The research results analyze students' competencies in three domains, namely patient safety review, patient safety issues, and incident reporting. The analysis results show that in the domain of patient safety review, 79.63% of respondents have a good perspective. In the domain of patient safety issues, 71.30% of respondents had a good perspective. Similarly, in the incident reporting domain, the majority of respondents also had a good perspective, which was the highest among the other domains, at 83.33%. Overall, it can be concluded that the survey results indicate that the respondents have a good perspective, with 82 respondents out of a total of 108 respondents (75.93%). Students who have attended patient safety management lectures and completed clinical nursing practice have good competence in patient safety. Future research is expected to be conducted in various cultural and contextual backgrounds to enhance the understanding of variables that influence patient safety in nursing practice and education

This study aims to analyze and evaluate the impact of the implementation of PSAK No. 69 (Biological Assets) on market performance, with company performance acting as a mediating variable, in agricultural sector companies listed in Indonesia. PSAK No. 69 was adopted to improve transparency and reliability in the financial reporting of biological assets, which are a significant component in the agricultural industry. The research adopts a quantitative approach, utilizing secondary data derived from the annual financial reports of companies and stock price information accessed via the Indonesia Stock Exchange (IDX) and the official websites of relevant companies for the period of 2018–2023.The study investigates the relationship between the intensity of biological assets and company performance, as measured by Return on Equity (ROE), as well as the relationship between company performance and market performance, as measured by Stock Return. The analysis results indicate that the intensity of biological assets has a significant positive impact on ROE. However, the direct effect of biological asset intensity on Stock Return is not statistically significant. Nevertheless, the mediation test reveals that ROE has a significant positive effect on Stock Return, thereby confirming the mediating role of ROE in the relationship between biological asset intensity and Stock Return.These findings imply that the implementation of PSAK No. 69 indirectly affects market performance through its influence on company performance. This highlights the importance of financial performance as a transmission channel in understanding the market implications of accounting regulation changes. The study provides useful insights for investors, regulators, and other stakeholders in evaluating the financial and market consequences of biological asset accounting standards in the agricultural sector.

Earnings management remains a critical topic in financial reporting, as it can mislead stakeholders and distort the actual financial performance of a company. This study aims to analyze and test the effect of deferred tax assets, deferred tax expenses, and managerial ownership on earnings management in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The motivation behind this research stems from the increasing concerns over the use of tax-related components and ownership structures as instruments in manipulating financial outcomes. The research employs a descriptive method with a quantitative approach, utilizing secondary data sourced from published financial statements and annual reports. The sample is selected through purposive sampling based on specific criteria, resulting in a total of 10 companies being analyzed. The analytical techniques applied include descriptive statistics, panel data regression, classical assumption tests, multiple linear regression, and hypothesis testing to ensure robust and valid results. The findings reveal that deferred tax assets do not significantly affect earnings management practices. In contrast, deferred tax expenses and managerial ownership are found to have a significant influence on earnings management. Furthermore, when tested simultaneously, deferred tax assets, deferred tax expenses, and managerial ownership collectively exhibit a significant effect on earnings management. These results imply that while not all tax-related variables influence earnings manipulation, certain components—particularly deferred tax expenses and ownership structure—play a pivotal role. This study contributes to the literature by providing empirical evidence on the relevance of tax accounting and governance mechanisms in shaping earnings quality.

The rapid advancement of information technology in the modern era has significantly transformed various aspects of life, including the dissemination of information and digital services. In Indonesia, this transformation is marked by the widespread use of electronic systems in daily activities, by the government, private sector, and individuals alike. However, this progress also brings new challenges, particularly concerning child protection in digital spaces. Children, as a vulnerable group, are at risk of exposure to inappropriate digital content, misuse of personal data, and online exploitation.This article aims to analyze the obligations of electronic system providers in ensuring child protection, as regulated in Law Number 1 of 2024 concerning the Second Amendment to Law Number 11 of 2008 on Electronic Information and Transactions (ITE Law). The study uses a normative juridical approach, analyzing applicable regulations, literature reviews, and relevant case examples.The findings indicate that Law Number 1 of 2024 strengthens the legal framework regarding the responsibilities of electronic system providers to ensure children's safety in the digital world. These responsibilities include content filtering, protection of children's personal data, and the provision of reporting and violation handling systems. This article emphasizes the importance of the active role of electronic system providers in creating a safe and child-friendly digital environment, as well as the need for government oversight and public participation in its implementation. This study is expected to serve as a reference for policy development on child protection in the digital era.

Software testing is a crucial stage in the development of information systems to ensure that applications can function according to user needs. System feasibility testing using UAT is intended to ensure that the system meets the functional requirements specified by the users. This study aims to apply UAT to a financial and inventory management information system used to manage various operational needs of the company, such as inventory recording, expense and income reporting, and employee wages. The UAT process is conducted by the system’s end-users, consisting of 16 respondents, including employees and the owner of CV. Nitah Tirta Makassar. The testing methodology includes several stages: UAT planning, preparing test questions through a Google Forms (gforms) questionnaire, conducting the tests, and analyzing the test result calculations. The results of this study indicate that the financial and inventory management information system meets user needs, based on UAT questionnaire score calculations that achieved an average interpretation score above 87% with a "very good" rating. With the implementation of UAT, it can be concluded that the financial and inventory management information system meets the users' requirements.

and well-being of pregnant women. This study aims to examine the effect of the Rebozo technique in reducing lower abdominal pain in third-trimester pregnant women. A total of 65 third-trimester pregnant women at UPT Puskesmas Rum Balibunga participated in the study. The results show a significant reduction in pain levels after applying the Rebozo technique, with all participants reporting negative ranks (pain reduction). The Wilcoxon Signed Ranks Test yielded a Z = -8.062 and p-value = 0.000, indicating that the reduction in pain after applying the Rebozo technique was statistically significant. This pain reduction can be attributed to the relaxation effect provided by the Rebozo technique, which helps relieve muscle tension and provide physical support to the pregnant woman's body. The study suggests that the Rebozo technique can be an effective non-pharmacological alternative for reducing pain in pregnant women, especially in the third trimester.

The transformation of Indonesia’s educational evaluation system from the National Examination (UN) to the National Assessment (AN) is intended to improve education quality through a more comprehensive approach. This study examines the implementation of the National Assessment at SMA Negeri 21 Medan, with a focus on the disparity between the theoretical framework of formative assessment and its practical execution in the field. The research utilizes the discrepancy evaluation model with a qualitative methodology. Data were gathered through in-depth interviews, focus group discussions (FGD), participatory observations, and document analysis.The findings reveal that although the National Assessment is designed as a formative evaluation, in practice, it is still regarded as a summative assessment disconnected from the learning process. The execution of the Minimum Competency Assessment (AKM) continues to be dominated by multiple-choice questions, restricting the comprehensive evaluation of competencies. Moreover, the use of assessment results for educational enhancement remains suboptimal due to reporting delays and the insufficiently diagnostic format of the reports. Key supporting factors for implementation include strong school leadership, adequate infrastructure, and collaboration among schools. However, several obstacles persist, such as a limited conceptual grasp, inadequate teacher training, and administrative and curricular constraints. This study suggests reinforcing teachers’ conceptual understanding, enhancing the feedback system for assessment outcomes, and fostering deeper integration of formative assessment principles into school learning strategies. By doing so, the National Assessment can be more effectively leveraged to improve the quality of education in Indonesia.

This study was conducted to enrich the literature and scientific understanding of the phenomenon of poverty, especially in urban contexts such as Ambon City. The method applied in this study is Qualitative with in-depth interview techniques. Based on the results of the research that has been done, it can be concluded that the Evaluation of Poor Family Protection Policy in Ambon City. shows that although the poor family protection policy in Ambon City provides benefits, there are obstacles in accessibility, coordination between agencies, and budget limitations that hinder program optimization. In addition, dependence on assistance and lack of community participation in policy planning are factors that inhibit its effectiveness. This study suggests improving the reporting and evaluation system, increasing coordination between agencies, and empowering the community to support the sustainability off the program.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

This study examines the relationship between corporate financial disclosure and investment decisions by shareholders and investors in capital markets. Using a comprehensive dataset of 486 publicly listed companies from multiple stock exchanges over a five-year period (2018-2022), we investigate how the quality, scope, and timing of financial disclosures influence investment behaviors, pricing efficiency, and capital allocation. Through multiple regression analysis, structural equation modeling, and panel data techniques, we find that higher disclosure quality is significantly associated with increased trading volumes (β=0.42, p<0.01), lower bid-ask spreads (β=-0.38, p<0.01), and reduced stock price volatility (β=-0.31, p<0.01). Our analysis reveals that voluntary disclosures beyond regulatory requirements have a stronger impact on institutional investor decisions compared to retail investors. Additionally, the study documents that forward-looking financial information and segment reporting have particularly strong effects on investment decisions during periods of market uncertainty. The findings contribute to disclosure theory and provide empirical evidence for regulators considering disclosure policy reforms, corporate executives formulating communication strategies, and investors developing investment frameworks that incorporate disclosure quality assessment. The study addresses the causality challenge through instrumental variable estimation and difference-in-differences analysis of regulatory changes, enhancing the robustness of the identified relationships.

The purpose of this community service activity is for participants to understand how to manage finances effectively and efficiently, especially after the pandemic. In this training, it is hoped that participants will gain knowledge on how to allocate company funds or capital to finance business line needs, ensuring that the company's budget is distributed to the right posts and used for various purposes that benefit the company. After this activity, it is expected that participants will be able to plan their finances effectively and efficiently. The target of this activity is the manager of Canting Batik Crafts in Padang Panjang, West Sumatra. The implementation method consists of three stages. The first stage is preparation, including a pre-survey, team formation, proposal preparation and submission, coordination between teams and partners, as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization through counseling (material presentation) and discussions. The third stage is the evaluation and reporting stage. The evaluation is conducted by comparing the conditions of partners before and after the program implementation using interview and observation methods. Afterward, a report is prepared for further socialization.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Micro, Small and Medium Enterprises (MSMEs) play an important role in economic growth, but often face obstacles in good financial recording and reporting. Many micro-entrepreneurs in Brangjan Village, West Ungaran, Semarang, do not yet have an adequate understanding of the preparation of systematic financial reports, making it difficult to manage finances and access funding from financial institutions. This community service activity aims to improve the understanding and skills of micro-entrepreneurs in preparing simple financial reports based on easy-to-apply accounting principles. The methods used in this training include counseling, direct practice, and assistance in recording financial transactions, profit and loss reports, and simple balance sheets. Participants are also introduced to the use of technology or digital financial recording applications that can assist in managing their businesses. The results of this training show that most participants experienced an increase in understanding in financial recording, and were able to prepare simple financial reports independently. This training is expected to provide long-term benefits for micro-entrepreneurs in developing their businesses more professionally and sustainably.

The existence of micro, small and medium enterprises, especially in Bandar Lampung City, is not free from obstacles, one of which is related to bookkeeping or financial reporting. Mobile accounting-based applications are present as one of the technologies that are expected to overcome the problems faced by micro, small and medium enterprises. This study was conducted to determine the factors that influence the interest in implementing mobile-based accounting in micro, small and medium enterprises in Bandar Lampung City. The theory used in this study is UTAUT which consists of performance expectations, social influences and facilitating conditions. From the results of the study, it was obtained that performance expectations influenced the interest in implementing mobile accounting. Social influences did not affect the interest in implementing mobile accounting. Conditions that helped influence the interest in implementing mobile accounting.

The most basic right for WBP is to receive adequate health services. Various health efforts are carried out through prevention, healing and improving health services at the Balige Class IIB Detention Center. In order to overcome obstacles related to health services in detention centers, a WBP health cadre was formed at the Balige Class IIB Detention Center. The aim is to overcome the problems of handling and reporting the health of WBPs to improve health services for WBPs themselves. This research was carried out using a qualitative approach with descriptive methods. Data collection techniques were carried out through observations carried out during KKN, as well as secondary data carried out using documentation studies and field recording.  From the research results, it is known that the program to form health cadres for inaan residents at the Balige Class IIB Detention Center has shown positive results. The implementation of this program has succeeded in improving the quality and accessibility of health services at the Class IIB Balige Detention Center.

Antenatal care is the midwifery care midwives provide to pregnant women before the baby's birth to ensure positive outcomes for both the mother and the baby. This care involves establishing a trusting relationship with the mother, detecting complications that could threaten life, preparing for the baby's birth, and providing health education for the mother. This descriptive study investigated pregnant mothers’ cognition of antenatal care at Midwifery Clinician Siti Nurjannah Ngemplak Demak by overviewing the object. This study's population consists of primigravida pregnant women in their third trimester taken with saturated sampling or total sampling, resulting in a sample of 40 primigravida pregnant women in their third trimester. The instruments used in this study include a questionnaire on pregnant mothers' cognition about antenatal care and the Maternal and Child Health (KIA) book for pregnant mothers. The researchers analyzed the data using univariate methods that include: the characteristics of pregnant women, knowledge of pregnant women about antenatal care, and the frequency of antenatal care visits. The research findings reveal that 20 respondents, or 50%, possess the majority of high school education characteristics. In terms of employment, 26 respondents, or 65%, are employed. Most respondents were aged 20–35 years. In terms of education level, they had an average level of cognition, with a frequency of 18 respondents (45%). When it comes to the frequency of visits by pregnant women, most respondents complied, with 26 respondents (65%) reporting a visit frequency. The research findings suggest that motivating pregnant women about the importance of knowledge and antenatal care visits is a recommended strategy.

Being a teacher is a noble task because it has an important role in educating the nation and shaping the character of the new generation, because the micro teaching program is important to prepare students to become professional educators. This article aims to examine the Role of Field Supervisors in Increasing the Effectiveness of the Micro Teaching Program of the Faculty of Tarbiyah and Teacher Training, Al-Qur'an Science University, Wonosobo. The study was conducted using a qualitative descriptive method on 35 DPLs who guided 409 students in the micro teaching program. The results of the study indicate that DPLs have an important role in the effectiveness of the microteaching program by coordinating planning, implementation and reporting with the Committee, Faculty, and students, in order to ensure a significant impact for each party. In addition, student readiness and involvement appear as mediators in this relationship. These findings influence students and universities to try to enrich learning methods and strategies. Future studies can explore additional variables that further optimize the impact of multiple approaches and micro teaching on students' readiness to undergo the PPL program.