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The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

The application of restorative justice by the police in cases of assault is based on Indonesian National Police Regulation Number 8 of 2021 concerning Handling Criminal Acts Based on Restorative Justice. This regulation provides a basis for investigators in resolving criminal cases by exploring the values ​​of justice that exist in society. This study aims to analyze the application of restorative justice by the police in cases of assault and the inhibiting factors. The research method uses a normative juridical and empirical juridical approach, with secondary data through library research and primary data through field studies. The results indicate that the resolution of cases of assault complies with the provisions of the regulation, as both formal and material requirements are met, and a peace agreement exists between the perpetrator and victim. This process adopts local wisdom values ​​by involving the perpetrator, victim, their respective families, and community leaders. However, obstacles to its implementation exist, including third-party intervention from the victim's family, the perpetrator's limited financial capacity, external interests, lack of community understanding, and communication barriers between the perpetrator and victim. Therefore, specific regulations regarding restorative justice are needed, incorporated into criminal procedural law provisions, for example through the Criminal Procedure Code (RKUHAP), to provide a strong legal basis and ensure legal certainty.

Based on the researcher’s observations at The Westlake Resort Yogyakarta, particularly in the Food and Beverage Product Department within the Pastry Section, several issues and challenges were identified, namely the absence of a clearly established Standard Operating Procedure (SOP). It was therefore concluded that the SOP in the Pastry Section at The Westlake Resort Yogyakarta has not been properly designed or implemented. In order to determine in detail the design of the SOP to be applied in the Pastry Section, a study was conducted under the title “Designing Standard Operating Procedures (SOP) for Raw Materials and Product Quality: A Case Study of the Pastry Section at The Westlake Resort Yogyakarta.” The research employed a qualitative method with a descriptive approach. Sampling was carried out using purposive sampling with a non-probability technique, while data collection techniques included observation and interviews. Data analysis was conducted through four stages: data collection, data reduction, data presentation, and conclusion drawing. The results of the data analysis indicated that the SOP in the Pastry Section at The Westlake Resort Yogyakarta had not yet been established, and the proposed SOP design had not been fully implemented, nor did it meet the job description indicators of the pastry section as outlined by Suhardjito (2006), particularly in terms of raw materials and product quality. The study concludes that although the staff in the Pastry Section at The Westlake Resort Yogyakarta have SOPs in place, they do not fully comply with the specified indicators. Certain aspects, such as product quality and workplace hygiene, have not been consistently applied, thereby necessitating an evaluation and the formal establishment of SOPs.

This study investigates the implementation of a simple supply chain strengthening program to enhance the competitiveness of Indonesian micro, small, and medium enterprises (MSMEs) in the Malaysian market. Indonesian MSMEs face challenges in market entry, including limited knowledge of export procedures, high distribution costs, and low product acceptance due to labeling and packaging issues. The research aims to evaluate whether targeted, low-cost interventions can improve MSME readiness and performance in international trade. A total of 40 MSMEs from the food and beverage, handicraft, and processed product sectors participated, with 55 owners, managers, and employees engaged in training and mentoring activities. Data were collected using pre–post knowledge questionnaires, logistics cost records, product placement monitoring, in-depth interviews, and focus group discussions. The program resulted in a 35% increase in knowledge scores, a 15% reduction in average distribution costs, a rise in product acceptance from 45% to 72%, and successful distribution partnerships for 8 MSMEs, leading to a 180% increase in monthly orders. The findings indicate that practice-based, contextual training combined with logistics optimization and market facilitation significantly enhances MSME competitiveness. Low-cost interventions are shown to be effective and scalable, providing practical guidance for policymakers and support institutions. The study contributes to the literature on MSME export readiness by demonstrating that structured, simple supply chain strategies can deliver measurable outcomes in low-resource settings. Future research should examine larger samples, longer monitoring periods, and additional markets to assess long-term sustainability and sector-specific strategies

Complementary therapy is increasingly receiving attention as an alternative approach in supporting the healing process and improving the quality of life of the community. One of the therapies that is popular among the people is cupping, which is known as a traditional method with a spiritual basis and extensive health benefits. This community service activity aims to introduce cupping therapy and increase public understanding of the basic principles, benefits, and safety aspects in practice. The activity will be carried out in August 2025 by directly involving the community through the method of health education lectures and case discussions in the field. The counseling material includes the history of cupping, medical indications, implementation procedures, and the importance of maintaining the cleanliness of the device and the therapeutic environment. People's motivations in choosing complementary therapy, especially cupping include affordable cost factors, therapist friendliness, family support, religious beliefs, and belief in the effectiveness of natural remedies. The results showed a significant increase in the knowledge and awareness of the community, especially students, regarding cupping therapy as part of a safe and beneficial complementary approach. The conclusion of this activity emphasizes that education about complementary therapies, especially cupping, can be an effective strategy in expanding public health insights and encouraging the wise and responsible use of traditional therapies.

Post-operative care is a critical phase in the recovery process, beginning immediately after the completion of surgery until the patient is stabilized and transferred to the inpatient ward. Among various surgical procedures, lumpectomy is a common intervention performed to manage mammary tumors, aiming to preserve breast tissue while removing the tumor (Arif et al., 2021). This paper presents a case study of Mrs. D, a patient with an endocrine disorder who underwent a right breast lumpectomy at Mawar 2 Ward, Dr. Soeselo Regional General Hospital, Tegal Regency. The study employed a descriptive method to explore the patient’s condition and nursing interventions. Upon assessment, the main complaint reported by the patient was pain localized in the post-operative area. Based on the findings, two primary nursing diagnoses were established: acute pain related to surgical trauma and knowledge deficit related to post-operative care and self-management. Nursing interventions were designed and implemented according to the Indonesian Nursing Diagnosis Standard (SDKI), the Indonesian Nursing Outcomes Standard (SLKI), and the Indonesian Nursing Interventions Standard (SIKI). Interventions included pain management strategies, such as pharmacological support and non-pharmacological relaxation techniques, as well as health education to improve patient knowledge and self-care ability. The case highlights the importance of comprehensive nursing care that addresses both physical discomfort and the patient’s understanding of recovery, thereby promoting optimal health outcomes after breast surgery.

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.

The rate of deliveries by cesarean section (CS) continues to increase globally and is projected to reach 29% by 2030. Although CS is medically effective in ensuring maternal and neonatal safety, the procedure often results in moderate to severe postoperative pain, which may hinder early mobilization, slow recovery, and reduce the mother’s overall quality of life. Effective pain management is therefore crucial. Non-pharmacological therapies such as endorphin massage and lavender aromatherapy have been recognized as complementary approaches that stimulate the release of relaxation hormones, provide natural analgesic effects, and help reduce anxiety. This study aimed to analyze the effect of combining endorphin massage and lavender aromatherapy on reducing pain levels in post-cesarean section mothers. A quasi-experimental design with a pre–posttest control group was employed. A total of 34 respondents were selected using purposive sampling and divided into intervention and control groups. The study was conducted in the maternity ward of SMC Telogorejo Hospital from March to April 2025. The intervention group received endorphin massage combined with lavender aromatherapy for 10–30 minutes, while the control group was given deep breathing relaxation only. Pain levels were measured before and after the intervention using the Numeric Rating Scale (NRS). Data were collected through questionnaires and medical records, and analyzed using univariate and bivariate techniques with the Mann–Whitney test. Results showed a p-value of 0.000 and Z = -3.774, indicating a significant effect of the intervention. These findings suggest that endorphin massage combined with lavender aromatherapy is effective in reducing postoperative pain. Further studies with larger samples are recommended to explore the optimal duration and frequency of therapy.

This study examines the relationship between nurses’ physical and mental workload and the implementation of patient safety at Baitul Hikmah General Hospital Kendal in 2025. Patient safety is a critical component of healthcare quality, and nurses, as the front-line providers, are directly involved in ensuring that safety standards are consistently maintained. However, high job demands often contribute to both physical and mental workload, which may affect compliance with patient safety practices. The research employed an analytical survey design with a cross-sectional approach, involving a total of 55 nurses from the emergency and inpatient units, selected using a total sampling technique. Data were collected through structured questionnaires assessing physical workload, mental workload, and adherence to patient safety procedures. Descriptive results showed that most respondents were in their productive age group, held a Diploma in Nursing, and had more than five years of clinical experience. The inferential analysis revealed a significant relationship between physical workload and patient safety (p-value = 0.023), whereas no significant relationship was found between mental workload and patient safety (p-value = 0.089). These findings suggest that while physical workload has a measurable impact on the implementation of patient safety, non-physical factors such as emotional maturity, professional responsibility, and coping strategies may play a more crucial role in ensuring safe and effective patient care. The study highlights the need for hospital management to address workload distribution and strengthen supportive measures that enhance nurses’ resilience and adherence to patient safety standards.

Nosocomial infections continue to be a critical challenge in healthcare settings, often emerging within two to four days after patients begin receiving treatment. Such infections not only prolong hospital stays but also increase morbidity, mortality, and healthcare costs. One of the most effective strategies for preventing nosocomial infections is ensuring strict adherence to handwashing procedures by nurses, who play a central role in direct patient care. This study aimed to evaluate nurses' adherence to handwashing procedures and to examine the relationship between the presence of role models and this adherence. A quantitative research method with a cross-sectional design was employed, involving 103 purposively selected respondents. Data collection was carried out using a structured questionnaire, and analysis was performed using the Spearman correlation test. The results indicated that the majority of respondents were between 26 and 45 years old and predominantly female. Findings revealed that most nurses rated role models as good (80.6%), which was consistent with their high level of handwashing compliance (80.6%). Statistical analysis demonstrated a significant relationship between the presence of role models and adherence to handwashing procedures (p = 0.000; r = 0.235), although the correlation was categorized as weak. These results highlight the importance of role modeling in promoting good clinical practices. Strengthening positive role models in clinical environments can serve as an effective strategy to improve hand hygiene adherence among nurses, thereby reducing the risk of nosocomial infections and enhancing patient safety.

Monitoring hemodynamic conditions, particularly oxygen saturation (SpO₂) and heart rate, is a crucial aspect of neonatal care, especially in critical conditions. In addition to therapeutic interventions, supportive measures such as repositioning (postural change) can help optimize ventilation distribution and lung function, which directly affect hemodynamic stability. This study aimed to examine the effect of repositioning on oxygen saturation and heart rate levels in neonates in the Peristi Room at RSI Sultan Agung Semarang. This research employed a one-group pretest-posttest design with 27 neonatal respondents. The procedure involved alternating the neonates’ positions to supine, right lateral, and left lateral for two hours in each position, followed by measurement of SpO₂ and heart rate before and after repositioning. Data analysis was conducted using the Wilcoxon signed-rank test, as some data were not normally distributed. The results showed a significant difference in heart rate after the right lateral position (p=0.027), while the change in SpO₂ was not significant (p=0.125). The left lateral and supine positions showed no significant changes in either heart rate or SpO₂ (p>0.05). It can be concluded that repositioning, particularly in the right lateral position, positively influences hemodynamic stability in neonates. Future studies are recommended to include a larger sample size for more comprehensive findings.

Hemoglobin examination constitutes an essential procedure in clinical diagnosis, with the SLS-hemoglobin method serving as a non-toxic alternative to cyanmethemoglobin. However, the limited availability of sulfolyser has prompted investigations into the use of soap solutions, which also contain sodium lauryl sulfate (SLS), as a potential substitute. This study employed a quasi-experimental design with a posttest-only control group on 24 blood samples, comparing the standard sulfolyser reagent with three types of commercial soaps. The analysis revealed significant differences in hemoglobin levels across groups (p < 0.001), with dishwashing soap yielding values most comparable to the control, albeit still statistically lower. These findings confirm that soap solutions are capable of lysing erythrocytes and forming hemoglobin complexes, though variations in product composition constrain the consistency of results. Practically, soap demonstrates potential as a more accessible and cost-effective alternative reagent; however, its application requires concentration standardization to ensure diagnostic validity.

This study discusses legal protection for customer data security in internet banking systems in Indonesia, especially after the enactment of various related laws and regulations. The purpose of this study is to analyze how legal protection is applied and the legal measures that can be taken by customers if their data is not protected. The research method used is normative legal research with a qualitative approach, through data collection from secondary sources such as laws, legal literature, and official documents. The final findings show that although legal protection has improved with the existence of relevant laws, there are still challenges in its implementation. Customers have the right to file complaints and legal claims in the event of a data breach, which includes complaint procedures with banks and the Financial Services Authority. Compliance with regulations and the principles of legal justice are essential to maintaining public trust in the banking sector.

Fractures are conditions of discontinuation of bone or cartilage, either partially or completely, which often require surgical treatment. One of the commonly used procedures is Open Reduction Internal Fixation (ORIF), which is an open surgical procedure with the installation of fixation tools such as pins, screws, and plates to repair broken bones. This procedure generally causes postoperative pain that needs to be treated effectively. Pain management can be done through pharmacological and non-pharmacological approaches. Lavender aromatherapy is one of the non-pharmacological methods that has the potential to provide a relaxing and analgesic effect. This study aims to determine the effect of lavender aromatherapy on the level of pain in patients after ORIF surgery. The research method uses a qualitative approach with a Quasi Experiment design. The sampling technique was carried out in total sampling with a total of 28 respondents post-operative ORIF patients at Dr. H. Soewondo Kendal Hospital. The data were analyzed using the Wilcoxon test to determine the difference in pain levels before and after the administration of aromatherapy. The results showed a p value of 0.000, which indicated a significant influence between the administration of lavender aromatherapy on the reduction of the patient's pain level. The conclusion of this study is that lavender aromatherapy is effective in reducing the intensity of postoperative pain of ORIF, so that it can be used as an alternative to nonpharmacological therapy in postoperative pain management. This study recommends the integration of aromatherapy in nursing practice to improve patient comfort.

Public Company (Perum) BULOG is a business entity engaged in food logistics and has a strategic role in national food security. However, the company faces obstacles in the implementation of the Total Quality Management (TQM) system which is not fully in accordance with the applicable Standard Operating Procedures (SOP), as well as low work motivation for some employees. This study aims to analyze the influence of TQM implementation and work motivation on employee performance at the Perum BULOG head office. The research method used was a quantitative approach with data collection techniques through interviews and questionnaire distribution to 97 respondents selected using purposive sampling techniques. The research will be carried out in May 2025. The results of the analysis showed that partially, the implementation of TQM did not have a significant effect on employee performance (tcount = 1,533 < ttable = 1,985; sig. = 0.129 > 0.05). On the other hand, work motivation has a significant influence on employee performance (tcount = 5,411 > ttable = 1,985; sig. = 0.00 < 0.05). Simultaneously, TQM and work motivation had a significant effect on employee performance (Fcal = 16,602 > Ftable = 3,093; sig. = 0.00 < 0.05). These findings indicate that increasing work motivation is a key factor in encouraging employee performance, while the implementation of TQM needs to be adjusted to SOPs to be more effective in supporting organizational productivity.

Anxiety and sleep quality are two closely related aspects in patients undergoing surgical procedures. High levels of anxiety in the preoperative phase often result in decreased sleep quality, while poor sleep can exacerbate anxiety, thus affecting the postoperative recovery process. This study aims to compare anxiety levels and sleep quality in patients before and after surgery. The research design used was a quasi-experimental with a pre-post test approach. The study sample consisted of 119 respondents selected through a purposive sampling technique in the Kenanga Ward of Dr. H. Soewondo Kendal Regional Hospital. The instruments used included the Zung Self-Rating Anxiety Scale (SAS) questionnaire to measure anxiety levels and the Pittsburgh Sleep Quality Index (PSQI) to assess sleep quality. Data were analyzed using the Chi-Square test with the help of SPSS version 25 software. The results showed a significant relationship between anxiety levels and sleep quality in both the pre- and postoperative phases (p = 0.000; p < 0.05). A total of 54.4% of patients with poor sleep quality before surgery showed improvement after surgery. Furthermore, in the group with moderate anxiety, 54.8% experienced a reduction to mild anxiety. In conclusion, reducing anxiety levels has been shown to positively impact patients' sleep quality after surgery.

This study provides an in-depth examination of the emergence of servitude rights (hak servituut) arising from procedural errors in land parcel division, which result in landlocked plots without road access. Servitude rights, as regulated in Article 674 of the Indonesian Civil Code and reinforced by the Conversion Provision of Article I point 6 of the Basic Agrarian Law (UUPA), constitute a legal burden imposed on one parcel of land for the benefit of another, thereby ensuring that landlocked owners gain reasonable access. Although the UUPA serves as the national agrarian framework, the servitude concept remains highly relevant and functions as a crucial legal instrument to safeguard the rights of affected landowners. This research employs a normative juridical approach, integrating statutory and conceptual analyses to explore the consistency between legal theory and practice. The findings demonstrate that parcel division conducted without considering the social function of land, as mandated by Article 6 of the UUPA, can trigger access disputes that adversely affect community interests. Dispute resolution may proceed through litigation or non-litigation channels, with mediation emerging as the more effective and efficient option for maintaining harmonious relations between parties. Article 667 of the Civil Code provides a clear legal basis for landlocked property owners to obtain access while obligating them to pay fair compensation to the burdened land. Based on these findings, the study recommends strict adherence to lawful land division procedures and the development of detailed technical guidelines on servitude compensation to prevent future disputes and to strengthen legal certainty for all stakeholders.

Craniotomy is a medical procedure to open the skull in order to repair and assess damage to the brain, which can cause fever due to thermoregulatory disturbances in the central nervous system. Monitoring the body temperature of post-craniotomy patients is crucial, as hyperthermia can increase the risk of complications. One non-pharmacological therapy to reduce fever is the use of ice gel compresses. This study aims to compare the effect of ice gel compress placement between the chest and armpit on body temperature changes in post-craniotomy patients in the ICU of RSI Sultan Agung Semarang. This research uses a pre-experimental design with a two-group pretest-posttest design, involving 22 respondents selected through total sampling technique. Data were collected using observation sheets, and statistical analysis was performed using the Paired Samples Test. The analysis results showed that the p-value for the chest was 0.867 (p > 0.05) and for the armpit was 0.199 (p > 0.05), indicating no significant difference in body temperature before and after the ice gel compress at both locations in relation to the body temperature changes of post-craniotomy patients. In conclusion, the application of ice gel compresses to the chest and armpit locations did not show a significant effect on reducing body temperature in post-craniotomy patients.

In order for hospitals to detect and intervene early, pediatric patient care must be of high quality. When making clinical decisions, assessing the risk of clinical deterioration, and providing appropriate emergency and critical care, the Pediatric Early Warning Score (PEWS) can be an excellent tool for nurses. This study aims to determine how Harapan Anda Hospital in Tegal City applies patient safety compliance and adherence to PEWS implementation. A cross-sectional approach was used in this quantitative study. A complete sampling approach was used to generate a sample size of 88 nurses from various healthcare facilities, including pediatric inpatient wards, PICU, NICU, and the emergency department. Patient safety surveys and PEWS compliance surveys were used to collect data. Spearman's test was used to analyze the data. The results showed that the majority of individuals (45 out of 63) were categorized as compliant in the implementation of the Pediatric Early Warning Score (PEWS). Meanwhile, the majority of nurses, 41 out of 106, or 46.6%, were compliant in their efforts to ensure patient safety. There was a significant relationship between the compliance of PEWS implementation and patient safety at RSU Islam Harapan Anda Tegal City with a p-value of 0.000. The results of this study are expected to be applied by healthcare workers to implement PEWS according to procedure, in order to ensure pediatric patient safety quickly and accurately.