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Childbirth, whether through vaginal delivery or Cesarean section (CS), is a significant event often accompanied by psychological challenges such as anxiety, particularly among women undergoing CS. This quantitative study aimed to explore the correlation between spousal support and anxiety levels in 40 first-time CS candidates. Using purposive sampling, this research employed the Hamilton Anxiety Rating Scale (HARS) and the Spousal Support Questionnaire as measurement tools. The majority of respondents were aged 26-35 years (80%), in their third trimester of pregnancy (100%), primigravida (80%), and presented with indications for CS (65%). All respondents reported receiving supportive spousal support during their pregnancy. The study revealed that 70% of mothers experienced mild anxiety, with only 5% reporting moderate anxiety. Statistical analysis using the Spearman rank test demonstrated a significant relationship between spousal support and anxiety levels among first-time CS candidates (p = 0.034, p < 0.05). This suggests that higher levels of spousal support correlate with lower anxiety levels in expectant mothers undergoing CS. The findings underscore the importance of spousal support during pregnancy and childbirth, highlighting the need for partners to accompany and provide emotional support to mitigate anxiety. Future research should explore additional factors influencing anxiety and consider interventions to enhance support mechanisms for expectant mothers undergoing CS.

Bullying is a phenomenon that has a serious impact on students' psychological health. This study aims to examine the impact of bullying on students' mental well-being, including stress, anxiety, and depression. The research method used was quantitative with a descriptive and correlational survey design, involving 35 respondents from high school students. The results showed that 57.14% of respondents had experienced bullying, with verbal forms being the most dominant (75%). The findings also revealed that bullying has a significant impact on students' mental health, with 71.43% of respondents reporting major psychological disorders. The conclusion of this study emphasizes the need for comprehensive efforts to prevent bullying in schools, through educational programs, anti-bullying policies, and social support.

The research analyzes to understand the influence of financial intelligence, financial literacy, business innovation and risk management on the financial performance of MSMEs in Surabaya. MSMEs are an important sector in the Indonesian economy, but many MSME actors still experience resistance, especially in terms of financial management. Data was collected through questionnaires from 60 respondents who are MSME actors in Surabaya, using a quantitative approach.  The research results show that the majority of MSME players have limited understanding of financial management, including financial recording and reporting. Even though financial literacy and financial intelligence are recognized as important, the results of statistical analysis show that these two variables do not have a significant influence on the financial performance of MSMEs partially. However, training and education related to financial literacy is still needed because it has great potential to increase the financial resilience of MSMEs in the long term. This research also highlights that business innovation and the application of risk management can help MSMEs face market dynamics and economic challenges. Overall, this research provides an illustration that MSMEs need additional support, both through training and the use of technology, to be able to increase their competitiveness and business desires.

This study aims to analyze the influence of green accounting in carbon tax management in multinational companies in the manufacturing sector. Green accounting is an accounting approach that includes environmental asppects in finansial reporting, aiming to reduce environmental costs and support corporate sustainability. Using quantitative metodts, this study analyzed data form the sustainability report of five manufacturing companies listed on the IDX in 2022. The result of thr analysis show that carbon tax does not have a significant influence on the implementation of green accounting. This show that the implementation of green accounting os more influenced by other factors besides carbon tax policy. These findings reinforce the importance of exploring additional factors that can support the effective implementation of green accounting.

Efforts to reduce the prevalence of anemia in adolescent girls are carried out by supplementing with Iron Tablets. This research aims to evaluate the program of providing iron tablets to adolescent girls in the work area of the Kebonsari Health Center, Madiun Regency. The research was conducted qualitatively with indepth interview techniques and Focus Group Discussions (FGD), informants were determined by purposive sampling totaling 16 people. The research was conducted in July-September 2023 at the Health Office, Madiun Regency Pharmacy Installation, Kebonsari Health Center, SMPN 2 Kebonsari and MAN 1 Madiun. The data analysis technique used triangulation, processed using reduction and presented in the narrative text. The results of the study were reviewed based on the book "Guidelines for Prevention and Management of Anemia in Adolescent Girls 2016" showing that several aspects were appropriate, including human resources, fund allocation, preparation, distribution, recording and reporting, scope of activities and accuracy of targets and distribution. While aspects that were not appropriate included facilities and infrastructure, monitoring and timeliness. Similar research should be conducted in other schools in the working area of the Kebonsari Health Center, Madiun Regency so that the effectiveness of the implementation of the program can be evaluated and improved.  

The quality of financial reporting has become increasingly important in the digital era, particularly for manufacturing companies facing complex operational challenges. The implementation of accounting information systems (AIS) and human resource competency are critical factors that may influence financial reporting quality. This study aims to examine the effect of accounting information systems implementation and human resource competency on the financial reporting quality of manufacturing companies listed on the Indonesia Stock Exchange (IDX). This quantitative study employed a survey design with primary and secondary data collection. The sample consisted of 150 manufacturing companies listed on IDX during 2020-2023, selected using purposive sampling. Data were collected through structured questionnaires distributed to finance managers and financial statement analysis. Multiple regression analysis was used to test the hypotheses. The findings indicate that accounting information systems implementation has a significant positive effect on financial reporting quality (β = 0.456, p < 0.01). Human resource competency also shows a significant positive effect on financial reporting quality (β = 0.387, p < 0.01). The simultaneous effect of both variables explains 68.7% of the variance in financial reporting quality (R² = 0.687, F = 165.42, p < 0.01). Both accounting information systems implementation and human resource competency significantly enhance financial reporting quality. Manufacturing companies should prioritize investing in advanced AIS technology and developing human resource competencies to improve their financial reporting quality.

State-owned goods (BMN) that have been acquired must undergo proper management, which includes a series of activities such as bookkeeping, inventorying, and reporting of BMN by legal provisions. This is based on the Indonesian Minister of Finance Regulation No. 181/PMK.06/2016, Article 1, concerning the management of BMN. Optimization, in this context, refers to the goal of improving or refining existing performance to make it better than before. Therefore, the optimization of asset disposal at the AAL (Naval Academy) work unit must be implemented to ensure proper data management in Simak BMN. Over time, the value of these assets will depreciate annually, leading to the eventual disposal of BMN when they no longer hold any value or function and only incur maintenance costs compared to acquiring new BMN. At the Naval Academy, there is still a deficiency in the disposal of BMN that should have been removed from the BMN list, primarily due to insufficient coordination between work units, which results in poor reporting in the SIMAK BMN system. The researcher focuses on the Naval Academy in conducting this study within the work units in the AAL environment. This study is a qualitative descriptive research, utilizing data collection methods such as observation, interviews, and documentation. The research findings indicate that: 1) The disposal process at the Naval Academy work unit has not been carried out effectively. 2) There are still BMNs that have not been removed from the BMN list but should have been. 3) There is a lack of personnel knowledge in each work unit regarding asset disposal, disrupting the reporting process in Simak BMN.

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.

Background: Patient safety is one of the dimensions of quality that is the center of attention of health practitioners on a national and international scale. Patient safety is a top priority that must be implemented by hospitals with an optimal role of nurses that can support the patient safety movement. A good safety culture creates an increase in service quality in its implementation, the culture of reporting incidents has not been widely practiced because officers think that reporting incidents can threaten the work of medical staff. The purpose of this study was to determine the description of the implementation of patient safety culture in nurses in the inpatient room at Sanjiwani Gianyar Hospital. Method: The method used in this study was quantitative with descriptive research design. The sampling technique used was Nonprobability Sampling type of total sampling of 94 respondents. The research instrument used was a patient safety culture questionnaire which amounted to 42 questions. Results: The results of this study indicate that the implementation of patient safety culture with the culture category is sufficient (57.4%). Conclusion: The conclusion of this study is that the implementation of a patient safety culture is categorized as a sufficient culture, meaning that nurses have implemented a safety culture but are not optimal in carrying out services according to the SKP.  It is expected for hospitals to further optimize and pay attention to the implementation of patient safety culture.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This research is motivated by the lack of teacher performance in utilizing the Merdeka Mengajar platform application. Therefore, PAI teachers are required to be able to operate the Merdeka Mengajar platform application. This study aims to obtain clear information about: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai. The subjects of this research are PAI teachers and the principal of SMP Negeri 5 Jawai. To obtain data related to the research focus, researchers conducted interviews, observations, and documentation. The data validity checking techniques used are: 1) Triangulation technique, 2) Member Check technique. The results of the research can be concluded: 1) Planning the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai is done by preparing activity programs, scheduling, preparing materials based on the Merdeka Mengajar platform application, and evaluating the program implementation. 2) Steps of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai are done by: forming facilitators, analyzing the level of school readiness, designing dimensions to be used, themes, time allocation, and compiling project modules and reporting strategies, introducing and guiding teachers who have not been able to operate the Merdeka Mengajar platform application. 3) Evaluation of the Merdeka Mengajar platform in improving the performance of PAI teachers at SMP Negeri 5 Jawai includes: increased teacher engagement in using various PMM features, improved pedagogical and professional competence of teachers, increased ability of teachers to adopt innovative learning approaches, and a balance between accurate evaluation and realistic workload for teachers.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

This study aims to determine the effect of clarity of budget targets, accounting control, and reporting systems on performance accountability at the Central Java Provincial Transportation Agency. The population in this study were all employees of the Central Java Provincial Transportation Agency, conducted by sampling, with a census sample (Finance Division), a sample of 30 respondents was obtained. The analysis technique used was multiple linear regression by distributing questionnaires (google form) to respondents. Scoring of respondents' answers to questions used a Likert scale. The results of the study can be concluded that: 1.) Clarity of budget targets does not affect performance accountability. 2.) Accounting control does not affect performance accountability. 3.) The reporting system has a positive and significant effect on performance accountability.

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

This study evaluates the effectiveness of AI-powered tutoring systems in enhancing personalized English language learning among students in Colleges of Education in Lagos State, Nigeria. The primary objectives include assessing the impact of these systems on students' English proficiency and evaluating their perceptions of usability and effectiveness. Guided by four research questions, the study aims to provide insights into the integration of AI in educational contexts. Employing a survey research design, the study targeted a population of approximately 50,000 final-year students across several Colleges of Education. A sample of 400 students was selected using a combination of convenience and stratified random sampling techniques, ensuring representation from two institutions: the Federal College of Education (Technical) Akoka (FCET) and the Adeniran Ogunsanya College of Education (AOCOED). A structured questionnaire with 30 items was developed and validated, achieving a reliability coefficient of 0.81. Data collection methods included both in-person and online approaches, yielding a response rate of 74.5% (298 completed questionnaires). Data were analyzed using descriptive statistics and t-test for hypothesis testing. The findings revealed a significant difference in English language proficiency between students using AI tutoring systems and those using traditional methods, with the AI group reporting better outcomes. Additionally, students expressed mixed perceptions regarding the usability of AI systems. Major recommendations include enhancing AI system functionalities, providing comprehensive training for users, and addressing technological barriers to ensure effective implementation. This study underscores the potential of AI in education while highlighting the need for ongoing improvements and support mechanisms.

This study evaluates the effectiveness of a hybrid citizen–AI legal monitoring system in enhancing urban environmental governance. The hybrid system integrates citizen-driven reporting platforms with AI-powered legal monitoring tools to address the challenges of weak public oversight in urban environmental management. By implementing the system in three metropolitan areas, the study explores how real-time data collection through citizen reports, combined with AI-driven analysis, can improve the accuracy, speed, and responsiveness of identifying environmental violations. The results showed a 45% improvement in oversight effectiveness, demonstrating the potential of hybrid systems to enhance monitoring capabilities beyond traditional methods. The AI system, capable of analyzing large datasets and providing timely insights, enabled quicker identification and categorization of violations such as pollution and waste management issues. The integration of citizen involvement through digital platforms allowed for more inclusive data collection, enhancing the quality and volume of information available for decision-making. This synergy between human participation and AI-driven analysis improved the speed of response to urban environmental challenges, making the system more adaptive and efficient. However, challenges such as data reliability and variable citizen participation rates were identified, suggesting the need for strategies to encourage consistent engagement and ensure the accuracy of reported data. The study concludes that hybrid citizen–AI systems can significantly improve urban governance by enhancing transparency, accountability, and responsiveness, offering a promising solution for cities seeking to address environmental issues more effectively.

The purpose of this community service is to assist students in introducing various traditional games and preserving traditional games during their teaching practice in schools. Through sports students, it is hoped that various traditional games can be introduced during teaching practice in schools. One example is the dam-dam game, which is expected to reduce children's tendency to play online games and enhance their creativity by utilizing readily available materials. This community service activity is motivated by several issues, namely (1) the lack of students' knowledge about traditional games and (2) the tendency of students to spend more time playing online games, which impacts their social interactions. For example, students often tend to be more focused on their gadgets when being spoken to. This activity is conducted at the University of Insan Budi Utomo Malang in the city of Malang. The process of implementing this community service activity includes (1) problem identification; (2) needs analysis; (3) design and mentoring; (4) implementation of guidance; (5) monitoring and evaluation of activity results; and (6) reporting and follow-up. Lectures, demonstrations, and training are the methods of this community service. Based on the questionnaire given to 30 participants, 20 people stated that the activity was good, and 10 others stated that it was very good.