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Currently, the MSME financial reporting standard uses SAK EMKM (Standard for Financial Accounting for Micro, Small and Medium Entities). MSME accounting is expected to make and create more structured financial reports. The purpose of this research is to find out how SAK EMKM is applied in preparing financial reports for MSMEs, and to find out what are the obstacles encountered in preparing SAK EMKM-based financial reports. The design used is literature review, articles are collected using search engines such as Google Scholar and Garuda. Based on the research results collected and the author's analysis, it was found that there are still many MSMEs in Indonesia that do not make or use accounting information to run their business. Therefore, when asked about the amount of their assets, they could not provide any information. Small business owners lack accounting knowledge and many of them do not understand the importance of accounting for business continuity and business success.

Hypertension is a condition in which blood vessels have high blood pressure (systolic blood pressure ≥140 mmHg or diastolic blood pressure ≥ 90 mmHg). Hypertension is often referred to as the silent killer because it can attack anyone suddenly and it is a disease that can result in death. This community service aims to invite the public to understand the emergency management of the elderly with hypertension. This community service was carried out for 30 people with hypertension at RT 013 RW 007 Kel. Kedaung Kec. Cengkareng, West Jakarta. This activity was carried out on July 8 2022, including; checking blood pressure and education on emergency management of elderly people with hypertension. The knowledge evaluation instrument uses a hypertension knowledge questionnaire and blood pressure assessment using a sphygmomanometer. Providing emergency education for the elderly with hypertension increases the knowledge score, the score before is 42 and the score after is 83 so that the post-test score increases 98% from the pre-test score. The results of blood pressure examinations for elderly people with BP > 140/90 mmHg were 21 people (70%) and elderly people with BP < 140/90 mmHg were 9 people (30%). Providing emergency education for the elderly with hypertension can increase the knowledge of the elderly regarding hypertension so that their quality of life is maintained.

Early marriage is a reproductive health problem that has a negative impact on adolescent survival. The limited knowledge of adolescents about reproductive health has an impact on a lack of attitude which results in adolescents committing deviant acts. Interventions to increase youth knowledge and attitudes about the impact of early marriage are urgently needed, one of which is peer education. The purpose of this study was to analyze the effectiveness of health promotion using the peer education method on the knowledge and attitudes of young women about the impact of early marriage. The design of this study was the Pre-Experimental Pretest-Posttest without Control Group. The sample in this study were 59 class VII girls using the accidental sampling technique. The results showed a p value of 0.000, so it could be concluded that peer education was effective in increasing the knowledge and attitudes of young women about the impact of early marriage. It is hoped that schools can cooperate with local health agencies in the form of counseling and health education.

Clean and Healthy Living Behavior (PHBS) is a behavior that is practiced by every individual with their own awareness to improve their health and play an active role in creating a healthy environment. The purpose of this study is to identify the variabels that influence environmental cleanliness behavior.. This research method uses correlational analytic with cross sectional approach. The sampling technique used is stratified random sampling on the respondents with a total sample of 178 respondents. According to the study’s findings all the components werwrelated with a p value of 0,05, including knowledge, attitudes, facilities, and the role administrators, while the dominant factor related to the behavior of students in maintaining a clean environment with a p value of 0.001 0.05 and OR value = 5.269.  can be concluded that knowledge, attitudes, facilities, the role of the board can influence behavior but the most dominant factor in behavior is the role of the board, so that future researchers are expected to provide intervention to administrators and students regarding the importance of keeping the environment clean.  

Surgery is a treatment action with invasive techniques, namely opening the body part to be treated through an incision and ending with closure and suturing of the wound. Anxiety occurs as an emotional response process when the family feels fear, which is followed by several signs and symptoms such as tension, fear, and alertness. The purpose of this study was to determine the relationship between family knowledge about surgery and family anxiety levels in pre-operative patients at TK II Robert Wolter Mongisidi Hospital, Manado. This research uses descriptive analytic method with cross sectional approach. The statistical test is as many as 33 respondents using accidental sampling. Data was collected by using a questionnaire to each respondent and using the HARS (Hamilton Anxiety Rating Scale). Furthermore, the data that has been collected is processed using the SPSS version 16.0 computer program to be analyzed with the Chi-Square test with a significance value (α) of 0.05. The result of this study is that there is a relationship between family knowledge about surgery and the level of family anxiety in pre-operative patients at TK II Robert Wolter Mongisidi Hospital, Manado. p = 0.000 where the p value is smaller than = 0.05.

This research is motivated by the phenomena that occur in orphanages where the ability of foster children to understand religion is considered to be lacking because of insight and knowledge and lack of attention, affection from parents, lack of facilities and infrastructure in religious guidance activities and religious guidance activities at orphanages.  Muhammadiyah Aisyiah is not optimal.  To answer this statement, this researcher uses a qualitative descriptive approach with a field research study design.  In this study, researchers used observation and interview methods as a means of collecting data from primary and secondary data sources.The conclusions that can be drawn from this study are (1) that the results of the worship guidance activities at the orphanage are quite good, because now the children have started to understand what is being taught and immediately apply it in their daily lives.  (2) Supporting and inhibiting factors in the implementation of religious guidance. The supporting factors are: the willingness of foster children is quite high, and the existence of an orphanage prayer room that supports the implementation of religious guidance.  While the inhibiting factors for religious guidance activities are the lack of supporting facilities for study rooms, lack of funds to support religious guidance activities, lack of time for prayer guidance activities and a lack of teaching staff.  

Bullying behavior from time to time continues to be a thing that haunts Indonesian children, especially in the Elementary School (SD) environment. This activity aims to provide information about bullying and prevention efforts, so as to avoid bullying and prevent bullying from happening again. The method used in this activity is in the form of counseling using PowerPoint media and videos as learning aids. The results show that there is still a lack of knowledge of students about bullying including the forms and types of bullying and their impacts and in fact these actions are often carried out without realizing it. Through this counseling method students can easily understand bullying so they can avoid doing it and prevent bullying from happening again.

Antenatal care is a health service by professionals for mothers during their pregnancy which is carried out in accordance with established antenatal service standards. Wapunto Health Center is one of the health facilities in Duruka District that has a low Antenatal Care Visit at 48.8%. This has not yet reached the national targets set, namely for K1 (100%) and K4 (95%) coverage (Permenkes RI, 2014). This research is a descriptive research with a quantitative approach. Researchers measured age, parity, education level, knowledge and family support for antenatal care visits. The number of respondents as many as 30 people with sampling was selected using the nonprobably sampling method with accidental sampling technique. Research Instrument with Questionnaire. The results of the study found that ANC visits were incomplete from 30 respondents, namely mothers aged <20 and >30 years as many as 10 people (83.3%), mothers with multiparity as many as 11 people (52.4%), mothers with secondary education level as many as 15 people (83.3%), mothers with less knowledge as many as 9 people, and mothers with sufficient family support as many as 11 people. Puskesmas need to increase promotional efforts such as counseling activities on the importance of pregnancy checks or ANC.

Antenatal care is a health service by professionals for mothers during their pregnancy which is carried out in accordance with established antenatal service standards. Wapunto Health Center is one of the health facilities in Duruka District that has a low Antenatal Care Visit at 48.8%. This has not yet reached the national targets set, namely for K1 (100%) and K4 (95%) coverage (Permenkes RI, 2014). This research is a descriptive research with a quantitative approach. Researchers measured age, parity, education level, knowledge and family support for antenatal care visits. The number of respondents as many as 30 people with sampling was selected using the nonprobably sampling method with accidental sampling technique. Research Instrument with Questionnaire. The results of the study found that ANC visits were incomplete from 30 respondents, namely mothers aged <20 and >30 years as many as 10 people (83.3%), mothers with multiparity as many as 11 people (52.4%), mothers with secondary education level as many as 15 people (83.3%), mothers with less knowledge as many as 9 people, and mothers with sufficient family support as many as 11 people. Puskesmas need to increase promotional efforts such as counseling activities on the importance of pregnancy checks or ANC.

Stimulation of child growth and development is carried out by mothers, fathers, caregivers and other family members who are the closest people to the child. The purpose of this socialization activity is to determine the knowledge of mothers who have children about immunization and child growth and development. The activity was carried out at Puskesmas PB. Selayang II Medan with the team at the posyandu with preparations that have been made with the steps achieved. This activity is a socialization of Health Education to mothers by distributing leaflets and lectures as well as pre and post activities. The results of the pre-activity were found from 34 participants who had the highest score of 100 as many as 9 people and the lowest score of 10 as many as 1 person, and after the socialization was carried out, the results for the post of 34 mothers who had the lowest score of 80 as many as 6 people and the rest scored 100. So that the results of the difference before with a percentage of 71.7% and after 96.5% with the average value is 24.8. The conclusion of the activity that this activity is very useful for mothers to increase mothers knowledge about immunization and child growth and development so that this socialization is very useful for changing mothers to be able to understand about immunization and child growth and development so that early prevention of stunting can be done.

Ekoenzyme or Eco enzyme (EE) is the result of fermentation from organic waste in the form of vegetables or fruits, Ecoenzyme products are environmentally friendly products, easy to use, and easy to manufacture, and multi-functional, can be used to increase plant nutrients, so that the soil becomes more fertile, to clean the surrounding environment (environmental sanitation), to clean. mop the floor, clean yourself (bathing, brushing teeth, and others) and to provide air, all of which boils down to helping save our earth. Household organic waste is generated by many people every day. Therefore, one of the efforts for waste management is needed to increase the knowledge of the community in the village of Suka Damai, namely additional information and knowledge and awareness of the community group will make EE as one of the multi-functional products, which can overcome the problem of a lot of waste or organic waste, especially in households, The effort is to overcome and protect the environment, which has a good positive effect that can also be used to fertilize the soil. . The method of this activity was carried out using lecture and discussion methods, as well as hands-on practice. The results of this EE making training can help the community in managing organic waste, both fruit and vegetable waste.

This study investigates the relationship between employee performance, training, and human resource development at PT. Perkebunan Nusantara XIV in Makassar City. The study reveals findings with major significance for organizational improvement through meticulous data analysis and statistical evaluation. The research conclusively shows a link between employee performance and training. Statistics highlight the crucial influence that training plays in improving employee skills and work effectiveness. These findings support the constancy of this correlation by being in line with earlier studies. It advances our knowledge of organizational behavior and performance dynamics by clarifying the relationship between training and employee performance. The study's findings are insightful for businesses looking to maximize staff productivity through strategic training and human resource development programs. It acts as a manual for businesses hoping to use training to boost productivity and encourage staff development.

Developments in the business world are currently increasing rapidly, as seen from the many companies that have sprung up with various fields of development in the current business world. In carrying out its business activities, a company certainly requires various resources. Human resources are one of the resources that exist in a company in addition to other resources such as capital, materials and machines. Companies also need human resources, namely employees. Employees are an important resource for the company, because they have talent, energy and creativity that are needed to achieve company goals (Erwina & Mira, 2019).

This study aims to determine the influence of financial knowledge, locus of control and financial attitudes towards financial management on Management Students of PGRI Semarang University Class of 2018-2021. This type of research uses quantitative research methods and the data used in this study are primary data. The population in this study is Management Students of PGRI University Semarang, this study uses the Probability Sampling technique with a sample of 299 respondents. The measurement of this study used a Likert scale which was then processed with the IBM SPSS Statistical Version 25 analysis tool using multiple linear analysis. The results of this study show that there is a positive and significant influence between financial knowledge (X1) and financial management (Y) partially, locus of control (X2) has a positive and significant effect on financial management (Y) partially, financial attitude (X3) has a positive and significant effect on financial management (Y) partially. Financial knowledge, locus of control, financial attitudes have a shared influence on financial management simultaneously. The results of the coefficient of determination (R2) test obtained a value from Ajusted R Square of 0.235 or 23.5% showed that financial management variables were influenced by financial knowledge variables, locus of control, financial attitudes, while the remaining 76.5% were influenced by other variables that were not in this study.

The toddler period is also known as the "golden age," which falls within a crucial phase of child growth and development. However, during this period, toddlers constitute a nutritionally vulnerable group. Failure to navigate this period effectively may cause children to miss their opportunity for a golden phase of growth and development. This study aims to determine the relationship between maternal knowledge and parenting styles with the nutritional status of infants aged 0-12 months. Method: The research design employed is an Analytical Survey with a Cross-Sectional Study approach. All mothers with infants or toddlers visiting the Batusura’ Health Center between March and June 2023 were included. A purposive sampling technique was utilized, resulting in 64 respondents. Data collection was carried out using questionnaire sheets. The collected data were subsequently processed and analyzed using SPSS Statistics version 25 and subjected to Chi-Square tests. The findings of this study reveal a relationship between maternal knowledge and infant nutritional status, with a p-value of ρ = 0.004. Furthermore, a connection between maternal parenting styles and infant nutritional status was observed, with a p-value of ρ = 0.008. Conclusion: A significant relationship exists between maternal knowledge and parenting styles with nutritional status.    

Competence in carrying out tasks, which are needed by aligning knowledge and expertise by communicating with developments in business and digital technology. as well as Competency training that suits the needs of the company as well as outreach to employees and outreach and training. Tool selling and monitoring the digital base are already aware of and have been executed in the field both in terms of product education and sales of digital products, have been socialized and understand Telkomsel's CSP 2023-2027. The research method that will be used in this research is a qualitative research method with a descriptive approach. The design used in this study is a case study design. The results of the research are 1. HR Competence in the Era of Industri 4.0 and Digital 5.0 Transformation to Increase Employee Work Productivity at PT Telkomsel Se-Priangan Timur, competency or capacity in carrying out tasks, in this case what is needed by aligning knowledge and expertise by communicating with technological developments business and digital. 2. Obstacles in HR Competence in the Era of Industri 4.0 and Digital 5.0 Transformation to Increase Employee Work Productivity At PT Telkomsel Se-Priangan Timur, not all Telkomsel employees already know Digital Culture in their daily work and mastery of existing Technology by the Network Department in New Mastery 5G Technology Network employees, HR who have high creativity are needed in the era of volatility, uncertainty, complexity, ambiguity (VUCA) to make Innovations that support Digital Business.3. Efforts in HR Competence in the Industri 4.0 and Digital 5.0 Transformation Era to Increase Employee Work Productivity at PT Telkomsel Se-Priangan Timur, Digital Culture training in daily work and mastery of existing Technology by the Network Department in Mastering New Technology 5G Network employees, trained HR those who have high creativity are needed in the era of volatility, uncertainty, complexity, ambiguity (VUCA) to make innovations that support Digital Business.

Maternal mortality during childbirth is a global concern, and in Indonesia, this issue remains significant. According to the Ministry of Health (Depkes) in 2020, the primary cause of maternal mortality during childbirth is hemorrhage (28%). Anemia and energy deficiency are the main contributing factors to hemorrhage. Preventing iron-deficiency anemia can be achieved through the use of tablet supplements containing 200 mg ferrous sulfate + 0.25 mg folic acid (Fe tablets). Therefore, the level of coverage and compliance among pregnant mothers in consuming iron tablets becomes an intriguing subject for investigation. This research aims to identify determinant factors influencing the compliance of pregnant mothers in consuming iron tablets at the Barrang Lompo Island Community Health Center in Makassar in the year 2023. Method: This study employs a non-experimental quantitative research design utilizing a cross-sectional approach. The study is conducted at the Maternal and Child Health Clinic of the Barrang Lompo Island Community Health Center in Makassar from April to June 2023. The sample size for this research is 38 individuals, selected using Non-Probability Sampling, specifically Purposive Sampling. The data is analyzed using the chi-square test. Research findings indicate that the factors influencing pregnant mothers' compliance in consuming iron tablets during pregnancy exhibit low p-values. The p-values are as follows: 0.00 for knowledge, 0.01 for attitude, 0.00 for family support, and 0.01 for healthcare provider motivation. This demonstrates a significant relationship between these factors and the compliance of pregnant mothers in maintaining iron tablet intake during pregnancy, at a significance level of α = 0.05. Conclusion: Knowledge, attitude, family support, and healthcare provider motivation significantly influence the compliance of pregnant mothers in consuming iron tablets.    

Langkat Regency is one of the districts in North Sumatra Province with interesting tourist destinations to visit. This makes Langkat Regency potentially able to develop tourist attractions.  One of the tourism objects that has the potential to be developed is in Pasar Rawa Village. This service activity aims to increase the knowledge of the Pasir Rawa Village community regarding the role and function of Mangroves as a tourist attraction. This beach tourism potential will attract visitors if it is planned according to the safety and comfort of visitors without damaging the ecology. The method of approach offered in community service is socialization with lectures and discussions. The results of this study increase understanding of the role and function of Mangrove forests as an attractive tourist attraction and the strategy of promoting potential village tourism can be implemented well. Where the community can understand the magnitude of coastal potential that can be used as a source of tourist objects. The high enthusiasm of the community in community service activities is a benchmark for the success of this service.

The purpose of this study is to know the influence of personality traits and individual competencies on knowledge sharing and employee performance. This research was Dinas Pekerjaan Umum dan Penataan Ruang Kota Pasuruan. The data collection technique used is a questionnaire that’s been released online through Google Forms. Selection of research samples using sampling jenuh was 76 respondents. For statistical and data processing, Partial Least Square (WarpPLS 7.0). This result showed: (1) Personality traits (X1) positive and significant effects knowledge sharing (Y1). (2) Individual competencies (X2) positive and significant effects knowledge sharing (Y1). (3) Personality traits (X1) do not affect employee performance (Y2). (4) Individual competencies (X2) positive and significant effects employee performance (Y2). (5) Knowledge sharing (Y1) positive and significant effects employee performance (Y2).  

Tuberculosis (TB) is still a major global health problem and is spreading all over the world, including in Indonesia. In recent years, the incidence of TB in Indonesia has continued to increase. Data in East Java also shows that TB is increasing at any time and one of the largest is in Jember. This is caused by various factors, such as the lack of public knowledge about TB, high poverty rates, and lack of access to health services. Therefore, efforts are needed to increase public knowledge about TB and how to prevent its spread. The aim of this program is to provide education related to TB disease prevention among the people of Banjarsengon, Patrang District, Jember, East Java. The target of this program is the general public who are at risk of contracting TB, such as migrant workers, farmers and informal workers. The method used is presentation using actual references and socialization. Socialization can be done through various media, such as leaflets distributed to participants. The socialization material presented included an explanation of TB symptoms, ways of transmission, ways of prevention, and access to health services. Apart from that, educational media is also made, which can be in the form of short videos as an illustration for the participants of this education for prevention and early detection. With increasing public knowledge, it is hoped that it can reduce the incidence of TB among the community in Banjarsengon