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Grammar correction has long been recognized as one of the most essential yet challenging aspects of second language (L2) learning. Teachers are expected to provide detailed and contextual feedback, but this process is often time-consuming and less effective in large classrooms. This study investigates the potential of AI-based chatbots as innovative tools for delivering personalized and real-time grammar feedback to support English language learning. The research employed an experimental design involving two groups: an experimental group using AI chatbots for grammar practice and a control group applying traditional teacher-based correction. Data were collected through grammar pre-tests and post-tests, writing tasks, engagement and motivation questionnaires, classroom observations, and student reflection notes. The findings demonstrate that students in the experimental group achieved significantly higher improvements in grammar accuracy compared to the control group, particularly in subject–verb agreement, tense usage, and complex sentence structures. In addition, chatbot use fostered greater engagement, motivation, and active participation, with students reporting reduced language anxiety and increased confidence in practicing English. Writing performance also improved, as students in the experimental group produced more structured, coherent, and grammatically varied texts. These results highlight the potential of AI chatbots not only to enhance linguistic accuracy but also to promote autonomous and personalized learning. In conclusion, AI chatbots represent an effective and scalable pedagogical tool that can complement traditional teaching methods while addressing teachers’ time constraints and improving students’ overall language learning outcomes.

This community service aims to accompany the halal certification process for Mr. Ngadinu's tempeh MSMEs on Jalan Mustokoweni, Plombokan Village, North Semarang District. This assistance is carried out because these MSMEs do not yet have a halal certificate, so they have not been able to increase production quantity and competitiveness in the market. Halal certification is an important factor for business actors in the food and beverage sector to guarantee halal products and increase consumer confidence. Tempe products that are not yet halal certified can raise doubts among the public, so obtaining halal certification is a strategic step to strengthen the product's image. The main objective of this program is to increase MSME players' understanding of the importance of halal certification and the process of obtaining it, assist in processing halal certification, ensure that tempe products meet halal standards and are of good quality, and expand market share through the attraction of halal certification. The method applied in this program is halal certification assistance, which includes three main stages: (1) preparation stage, which includes pre-survey, observation, discussion and documentation; (2) implementation stage, in the form of direct assistance in the halal certification process; and (3) the stage of reporting activity results. Through this program, it is hoped that tempe MSMEs can understand the importance of halal certification, know the procedures for obtaining it, and be able to increase the competitiveness of their products in the market.

Labor pain is a complex experience, with 65-80% of mothers in Indonesia experiencing severe pain during childbirth, requiring effective management. The SP6 (Sanyinjiao) acupressure technique offers a non-pharmacological, easy-to-apply, and safe alternative with minimal side effects for reducing labor pain. This study aimed to evaluate the effect of SP6 acupressure on labor pain in mothers giving birth at the Obstetrics Emergency Room of Tidore Islands City Hospital. A quasi-experimental design with a pre-test and post-test approach was used. The sample included 30 mothers in the active phase of labor (4-7 cm dilation), with singleton pregnancies and gestational ages of 37-42 weeks, selected through purposive sampling. The intervention involved applying acupressure at the SP6 point for 20 minutes with moderate pressure. Pain intensity was measured before and after the intervention using a Numeric Rating Scale (NRS) from 0-10. The Wilcoxon Signed Rank Test showed a significant decrease in pain intensity (p = 0.000), with 50% of participants reporting moderate pain post-intervention, and no participants experiencing uncontrolled severe pain. In conclusion, SP6 acupressure significantly reduced labor pain intensity and can be recommended as an effective, safe, and easy-to-apply method for managing labor pain.

Bullying behavior in the school environment is a serious challenge that affects students' welfare and creates a learning environment that is not conducive. This research aims to investigate the dynamics of bullying behavior, focusing on identifying the perpetrator, protecting the victim's right to life, and implementing just, civilized humanity in the educational context. Qualitative research methods were used, by exploring data from document studies, including school policies, bullying incident reports, and student behavior records. The research results show the complexity of the factors driving bullying behavior, involving social inequality, family problems, and a lack of awareness of the consequences of actions. Protection of victims' rights to life is proven to need improvement through evaluating school policies and implementing effective reporting procedures. The implementation of just, civilized human values ​​shows positive steps, however, challenges arise in monitoring and evaluating these programs. The conclusions of this research underscore the urgency of involving teachers, school staff and the entire educational community in efforts to prevent and deal with bullying. With a deep understanding of this problem, it is hoped that a safer, more inclusive and humane school environment can be created

This thesis discusses the role of Achmad Mochtar, a prominent scientist from Indonesia, in the Tragedy of the Fatal Vaccine in Romusah that occurred during the Japanese military occupation, as reported by foreign press in 1944-1945. The aim of this research is to examine the reputation of Achmad Mochtar, who became one of the best scientists Indonesia has ever had, in facing the Tragedy of the Fatal Vaccine in Romusah, where victims died after being injected with a vaccine contaminated with tetanus toxin. The research uses a historical method with a social reconstruction approach based on data from newspapers such as De Telegraaf and HandelsBlad. The methods used in this paper include the historical method, which consists of data collection (heuristics), source criticism, interpretation, and historiography. The data used are mainly from newspapers like De Telegraaf and HandelsBlad, as well as supporting books and websites such as KITLV and www.delpher.nl/kranten, which have greatly facilitated the author in gathering historical sources related to this paper. This study explains that Achmad Mochtar was a doctor and scientist who strongly opposed the Japanese military occupation and the scenario created by the Japanese military in the Tragedy of the Fatal Vaccine in Romusah in 1944-1945. This research uses data analysis methods to examine foreign press reports related to the tragedy, with a focus on how foreign media depicted Achmad Mochtar’s involvement in the cause of the Tragedy of the Fatal Vaccine in Romusah in 1944-1945 and its impact. The results of this study are as follows: Achmad Mochtar, one of the best scientists Indonesia has ever had, became the subject of intense discussion regarding the tragedy he had to endure, the death of Romusah in 1944-1945. Various foreign newspapers, particularly De Telegraaf and HandelsBlad, focused on reporting the ambitious plans of the Japanese military in the creation of vaccines, which were actually intended by the Japanese military to be developed as biological weapons and tested to observe the effects before being used in the Greater East Asia War, which ultimately resulted in the fatal death of hundreds of Romusah in the Klender camp.

This studyiaims toiexamine theirecognition and measurement process related to the receiptiand distribution ofifunds carried out by BAZNAS Majalengka Regency, analyze the implementation of its financial reports, and assess their compliance with PSAK 109. Using a qualitativeidescriptive method, data wasicollected throughiinterviews. The research findings indicate that the financial reporting of BAZNAS Majalengka Regency adheres to PSAK 109, covering the receipt and distributioniofizakat, infaq, and sadaqah funds. Every economic transaction is systematically recorded, and the financial reports comply with applicableiregulations, including the treatment of non-halal funds in accordance with sharia iprinciples. In terms of recognition and presentation, BAZNAS Majalengka Regency applies the double-entry recording system, which is considered effective and efficient. Overall, the financial reports prepared align with PSAK 109 in terms of recognition, measurement, and presentation.

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

This study aims to describe and analyze: Accountability of budget management of the Maybrat district secretariat and inhibiting factors of accountability of the budget management of the Maybrat district regional secretariat. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Budget Preparation Procedure of the Maybrat Regency Regional Secretariat is carried out by a budget team that is prepared and implemented for a period of one year. The stages of the budget preparation system start from the guidelines of the SEKDA Work Plan that has been determined using the mixed preparation method (Top Down and Bottom Up). The evaluation process of planning the operational cost budget at the Maybrat Regency Regional Secretariat begins with an evaluation of the budget preparation process schedule guided by Permendagri No. 13 of 2006 and Permendagri No. 59 of 2007. The implementation and administration of the budget at the Maybrat Regency Regional Secretariat is carried out by the Treasurer of the Maybrat Regency Regional Secretariat through recording by the treasurer using general cash books, tax assistant cash books and bank books.  The evaluation of the budget financial statements refers to Permendagri No. 113 of 2014 where the Treasurer of the Maybrat Regency Regional Secretariat submits a report on the realization of the implementation of the Budget to the Regional Secretary in the form of a budget realization report.  Obstacles Faced in the Accountability of Budget Management of the Maybrat Regency Regional Secretariat include the Low Quality of Human Resources. In addition, the lack of information system facilities related to the financial reporting system is rarely updated or updated.

This study aims to describe and analyze: the implementation of Regional Tax Policy in Supporting Regional Original Revenue in Maybrat Regency. And obstacles to the implementation of Regional Tax policies in supporting regional Original Revenue in Maybrat Regency. The research is a qualitative descriptive analysis. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that the Policy on Regional Taxes in Maybrat Regency is inseparable from the pattern of fiscal relations between the Central and Regional Governments.  To increase PAD, the Maybrat Regency Government will apply taxpayers and levies comprehensively to all types of businesses in Maybrat Regency. This includes stalls, food stalls, shops, and building shops. In general, the policy of increasing Regional Original Revenue from the Regional Tax sector carried out by the Maybrat Regency Government is a policy in the form of intensification. Policy Implementation Implementation of Regional Tax Policies in Supporting PAD Maybrat Regency, West Papua includes communication carried out by the Maybrat Regency Dispenda, Maybrat Regency Government through socialization to OPDs, Village Heads of Business Actors in Maybrat Regency. The human resources owned by the Maybrat Regional Government are very limited. The disposition or attitude of policy implementers in Maybrat Regency is quite committed to increasing PAD through regional taxes. Bureaucratic structure. covering the dimension of standard operating procedures (SOP) realized through the Decree of the Regent of Maybrat Regent Number 61 of 2012 concerning the amount of tax collection and regional levies in Maybrat Regency. The obstacles faced include structural obstacles in the form of still the same level of echelonization between the Regional Original Revenue generating agencies and the Regional Revenue Office as the coordinator of the management of Regional Original Revenue, so that there are difficulties in coordinating the implementation of policies and reporting systems. Institutional constraints in the form of weak tax planning can be seen from the weak management of data collection and inventory of regional tax potential. Technical obstacles to the implementation of Regional Tax policies include limited facilities and capabilities for Regional Tax collectors and collectors. Non-technical obstacles to the implementation of Regional Tax policies are in the form of inadequate facilities and infrastructure.

This research aims to analyze classroom management in increasing student motivation and learning outcomes. This research was conducted at SDN 2 Karya Jaya, Mesuji Makmur District in four classes, namely class V A, class V B, class VI A, class VI B. The subjects of this research were teachers of classes V and VI at SDN 2 Karya Jaya, Mesuji Makmur District. The method used in this research is qualitative with a descriptive qualitative type. The data sources used are observation, interviews, documentation, book sources, journals and previous research. The results of class management at SDN 2 Karya Jaya in class V A, class V B, class VI A, class VI B look good. Good classroom management is proven to make students have motivation to learn so that students have learning outcomes above the KKTP. The report card data for students who are already above the KKTP is that in classes V A and VI A there are many students above the KKTP, in classes V B and VI B quite a lot of students are above the KKTP. Obstacles in classroom management in the four classes can be overcome by providing technical guidance for teachers, making classes comfortable for students and using varied learning methods, and reporting any damage to school facilities.

Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.

This study aims to examine and analyze the influence of ownership structure, debt maturity, and financial reporting quality on investment efficiency in energy sector companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research employs a quantitative research method using secondary data obtained from the companies' annual financial statements. The population of this study consists of all energy sector companies listed on the Indonesia Stock Exchange during the specified period, with samples selected using a purposive sampling technique based on specific criteria, resulting in a total of 105 samples. The analytical methods used include descriptive statistical tests, classical assumption tests, and multiple linear regression analysis to test the hypotheses. The results of this study indicate that: (1) ownership structure, as measured by institutional ownership, has a positive and significant relationship with investment efficiency, while managerial ownership has no effect on investment efficiency; (2) debt maturity has a positive and significant relationship with investment efficiency; (3) financial reporting quality has no effect on investment efficiency. These findings provide theoretical and practical contributions to understanding the factors influencing investment efficiency in energy sector companies in Indonesia.

Occupational Safety and Health (OHS) is an important aspect to ensure worker safety and smooth company operations. This report discusses the design of an OHS information system at PT. Multi Jaya Teknik, which aims to overcome the weaknesses of the manual system, such as incident recording and inefficient OHS training. The system designed based on digitalization includes accident reporting features, training schedule management, and risk evaluation, with design support using UML. As a result, this OHS information system is able to improve data management efficiency, accelerate incident response, and support data-based decision making. The system also helps employees understand occupational safety procedures through structured training, thus creating a safer and more productive work environment. The reporting and risk analysis features support the company in complying with applicable OHS regulations.

Financial accountability reports are one of the important elements in the implementation of the budget in government agencies, including the South Sumatra Provincial Education Office. However, the process of preparing financial statements is often hampered by challenges in terms of data efficiency and accuracy. This study aims to design an effective management system in the preparation of financial accountability reports at the South Sumatra Provincial Education Office. This system is expected to minimize human error, speed up the process of preparing reports, and ensure openness in budget management. Using an information technology-based approach, this research develops an integrated management system application, which includes the process of data input, verification, and transparent financial reporting. The results of this study show that the proposed system is able to increase efficiency and accuracy in the preparation of financial accountability reports.

The research aims to demonstrate the extent to which international accounting standards can be applied in the public sector. IPSAS And its impact on the quality of financial reporting in Iraq and providing a theoretical framework on the concept of international accounting standards in the public sector IPSAS The quality of financial reporting in Iraq and identifying the economic and social benefits of implementing it IPSAS In Iraqi government institutions and evaluating the positive impact of the application IPSAS on the local economy and society and studying the most important challenges that may hinder the implementation IPSAS and to provide recommendations to overcome them, the deductive approach was relied upon in building the proposed framework for the research by moving from the general to the specific and relying on the inductive approach by moving from the specific to the general by generalizing the conclusions and recommendations to the research community. The research community is represented by all government departments and institutions in Iraq. As for the research sample, the Financial Supervision Bureau was chosen because of the effective role of this body in imposing accounting and control systems on government departments and institutions, preserving public money, supporting public accountability and strengthening the economy. The most significant of the researcher's findings, however, was that the Iraqi Accounting Standards Board had failed to implement international accounting standards. the public sector and issue local standards that are consistent and compatible with the above standards to bridge the large gap between international and Iraqi standards because the current local rules are insufficient to address accounting practices.

The management of mining waste is a crucial aspect in maintaining the balance between the exploitation of natural resources and environmental protection. PT Aneka Tambang Tbk (Antam), as a mining company, strives to implement sustainable waste management policies to support the concept of Green Business in Indonesia. This study aims to analyze the role of national and international regulations in mining waste management and the implementation of these policies by Antam based on its 2020-2023 sustainability report. Using a normative juridical approach, this research finds that although regulations governing waste management are in place, challenges remain in their implementation, including harmonization with international standards and the effectiveness of supervision mechanisms. Therefore, strengthening regulations and enhancing transparency in waste reporting and management are necessary to ensure that the mining industry aligns with sustainability principles.

Regional House of Representatives (DPRD) of Magetan Regency to enhance the efficiency and effectiveness of visit data management. The system was developed using the Rapid Application Development (RAD) method, utilizing the Laravel framework and MySQL database. The implementation of this system is expected to replace the time-consuming and inefficient manual processes, such as guest book entry and data retrieval. The web-based system allows guests to digitally input their institutional origin, purpose, and objectives of their visit, which are then managed by the administrator for reporting and data analysis.The system development process began with needs analysis, design using UML diagrams, and implementation through web-based technology. System testing was conducted using the Black Box Testing method to ensure all system functions operate as specified. The research findings demonstrate that the system effectively reduces data processing time, increases accuracy, and facilitates the management of visit information. Thus, this information system not only provides practical solutions for DPRD Magetan but also serves as a model for similar developments in other institutions. This study offers significant theoretical and practical contributions to the advancement of information technology in the governmental sector

An information system is used to manage and present data so that it benefits an organization. Effective financial management is crucial for government agencies, including the Medan City Transportation Department, to ensure transparency and accuracy in financial records. However, the manual method still used has weaknesses, such as recording errors and reporting delays. Therefore, this study aims to design and develop a web-based financial information system to address these issues.The system features transaction recording, financial reporting, real-time data processing, and more efficient budget management. This study uses the waterfall software development approach, which includes analysis, design, implementation, testing, and maintenance. The results show that this system can improve work efficiency, reduce errors in financial management, and support data-driven decision-making.  

Integrated reports represent a disclosure of the vision, mission and strategy of companies towards achieving their current and future goals". They link environmental, social, governance and economic performance, and act as a link and communication between stakeholders and companies to assess the ability of companies to create and maintain value. "In order to ascertain whether integrated reports contribute to lessening the asymmetry of accounting information among investors when they are making investment decisions, the current study intends to investigate the relationship between integrated reports and the phenomenon of asymmetry of accounting information among investors". The study concluded the importance of companies shifting to integrated reports, "which in turn leads to reducing the asymmetry of accounting information among investors, in addition to the urgent need to spread awareness of the positive aspects of integrated reports".

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.