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Accounting conservatism as a precautionary principle in financial reporting where companies are not in a hurry to recognize, measure assets and profits and immediately recognize losses and debts that have the possibility of occurring. This study aims to determine the effect of tax incentives and growth opportunities on accounting conservatism in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the period 2020 - 2021. The samples in this study were 20 manufacturing companies in the consumption industry sector over a period of 2 years. Data analysis was carried out by descriptive analysis then followed by the classic assumption test in the form of a normality test, multicollinearity test, heteroscedasticity test, autocorrelation test then for hypothesis testing a partial t test was carried out. The result of the partial test t of the tax incentive variable is 0.121 with a significance level of 0.904. Significance value of 0.904 > 0.05 which indicates that tax incentives have no effect on accounting conservatism. The result of the t partial test for the growth opportunity variable is 1.014 with a significance level of 0.317. Significance value 0.317 > 0.05. Based on these results, it can be stated that growth opportunity has no effect on accounting conservatism.

Balanced nutrition is a daily food composition that contains nutrients in types and quantities that suit the body's needs, taking into account the principles of food diversity, physical activity, clean living behavior and monitoring body weight regularly in order to maintain a normal body weight to prevent nutritional problems. and maintain the immune system in the body. Adolescence is a transition period from childhood to adulthood, where physical, emotional and psychological changes occur. To achieve optimal growth, adequate nutritional intake is needed. A diet with balanced nutrition is one of the main factors in the complex nutritional problems in Indonesia. People need to get clear and adequate information about a diet with balanced nutrition, including eating a variety of foods (eating vegetables and fruit), clean living behavior, physical activity, and regularly weighing yourself as a component of a balanced lifestyle. Basically, nutritional problems in adolescents arise due to incorrect nutritional behavior, namely an imbalance between nutritional consumption and recommended nutritional adequacy. Nutritional condition or nutritional status is a description of what is consumed over a long period of time. The nutritional condition can be in the form of undernutrition, good or normal or overnutrition. Deficiency of one nutrient can cause disease in the form of deficiency disease. If deficiencies within marginal limits cause milder disorders or decreased functional ability.

There are currently many bottled drinking water products appearing on the market. This is closely related to the high public need for drinking water that is suitable for consumption. One of these drinking water products is Cairo Water. Cairo Water is in great demand by the people of Cirebon Regency, however currently, Cairo Water does not have promotional media.  This causes a less extensive market reach, weak brand awareness, and a threat to Cairo Water's ability to compete with its current competitors. Strategies that can be used to resolve the above problems include the Integrated Marketing Communication method, using an informative, persuasive, and reminding approach. The promotional media created aims to create interest in potential consumers, increase brand awareness, and also establish bonds with consumers. In this design, the author designs promotional strategies both offline and online. Offline promotional media in the form of designs on brochures, banners, posters, and vehicle signage. The online promotional media is in the form of feed design content via Instagram, Facebook, and TikTok. After completing the final design, the author tested the media by creating a questionnaire regarding respondents' assessments after seeing the promotional media and the results produced a very positive response.

The remote-control system on this Unmanned Surface Vessel (USV) or unmanned ship uses Long Range (LoRa) technology. LoRa was chosen because of its ability to transmit data over long distances with low power consumption, making it very suitable for applications in the maritime environment. The control system on the USV is responsible for controlling movement, so it involves several technologies and components that work together to ensure the USV can operate efficiently. The way a USV works involves several systems working together to allow the autonomous vehicle to operate on the water surface unmanned or without direct human intervention. Under Line of Sight (LOS) conditions, the range of LoRa-02 to control unmanned is success rate up to a distance of 100 meters and achieved a 100% for data transmission. However, in the Non-Line of Sight (NLOS) test, there was a decrease in the range of only 70 meters due to obstacles such as trees or other objects. The transmitted data comes from the wireless camera in the form of images with timestamp displayed in real-time. The display from the wireless camera is utilized for visual field monitoring and can be monitored remotely.

In ship operations, the existence of a reliable emergency generator system is a critical factor to ensure continuity of electricity supply in emergency situations. Damage to the generator engine can cause significant disruption and even safety risks. To overcome this problem, a prototype monitoring, protection and rotation control system for emergency generator machines was developed using LoRa (Long Range) technology. This system is designed to monitor critical engine parameters, including speed, temperature and other operational conditions in real-time. Data collected from sensors is sent over a LoRa network that has wide coverage and low power consumption, enabling remote and continuous monitoring of Blynk's Internet of Think (IoT). This system is equipped with a protection algorithm that can detect anomalies and automatically activate corrective action or provide early warning to engineers and electricians. By implementing this prototype, it is hoped that it can reduce the risk of damage to the emergency generator engine and increase the reliability of the ship's electrical system, thereby supporting safer and more efficient operations.

Individuals who consume coffee may result in decreased sleep quality. Poor sleep quality can also cause negative psychological impacts on humans such as stress, depression, anxiety, lack of concentration and ineffective coping and also sleep quality. This study is to determine the relationship between coffee consumption behavior and sleep quality in adolescents at Kopi Janji Jiwa Depok Dua Timur. This research design uses quantitative with a cross sectional approach. The sample used was adolescents who consumed coffee totaling 60 respondents. The sampling technique is accidental sampling. Using the PSQI questionnaire and modified questionnaire with googel form. Statistical tests using the Chi - Square Test. Based on the results of the chi-square test, the Pvalue result is 0.12 (P <0.05). There is a relationship between coffee consumption behavior and sleep quality in adolescents at Kopi Janji Jiwa.

Energy is an essential requirement for civilisation, and due to the rapid expansion of the population in Indonesia, energy consumption has also experienced a substantial rise. Hence, it is crucial to utilise and enhance the capacity of sustainable energy resources present across the archipelago, including geothermal, hydropower, wind, bioenergy (including bioethanol, biodiesel, and biomass), ocean current energy, nuclear, and solar energy. Indonesia's energy strategy is currently focused on the use of renewable energy to decrease carbon emissions. This is backed by legislation that promotes the development of renewable energy programs under the National Energy strategy. This article evaluates the regulatory factors associated with the advancement of new renewable energy and its influence on the establishment of sustainable energy infrastructure in Indonesia. This research provides a comprehensive legal analysis of the changing regulations surrounding renewable energy. It examines how these regulations affect the establishment of sustainable energy infrastructure and investigates the current legal consequences. The study aims to understand how the regulatory framework can either support or impede the progress of renewable energy development. This research offers valuable insights on the role of legislation in facilitating the shift towards sustainable energy sources in Indonesia. It also sheds light on the potential obstacles and advantages that may arise during this transition.

Cookies are one type of biscuit made from soft dough, relatively crispy, and the appearance of the pieces has a solid texture that is in great demand by all groups. Cookies with pumpkin flour substitution and the addition of chias seed contain fiber and antioxidants that serve to reduce risk factors for obesity. The study aims to analyze the effect of yellow pumpkin flour subtitration and the addition of chia seeds on the receptivity and nutritional content of cookies as an alternative counterpart to young adult obesity. This type of research is pure experimental research using a 3x2 factorial design. Data collection was done by observation through hedonic test of level of liking (color, aroma, texture, and taste) by 36 untrained panelists using an observation sheet. Data analysis in this study used the SPSS multiple variance analysis method (Two Way ANOVA) and Duncan's further test. After determining the best product, nutritional content tests were conducted at the Surabaya Nutrition Laboratory to determine fiber and antioxidant content. The results showed that: 1) Substitution of pumpkin flour affects the color of cookies but has no effect on aroma, texture and taste; 2) Addition of chia seed has no effect on the color, aroma, texture and taste of cookies; 3) The interaction of pumpkin flour substitution and chia seed addition has no effect on the color, aroma, texture, and taste of cookies. 4) The nutritional content of the best favorability test results in formula L2C2 (30% pumpkin flour substitution and the addition of chia seed as much as 10%) per 100 grams of cookies is obtained with a fat content of 13.1 grams, fiber 7.71 grams, and antioxidants 26 mg with recommended consumption of cookies at serving of 49 grams or 7 pieces containing 6.4 grams of fat, 3.8 grams of fiber and 12.7 mg of antioxidants. The conclusion of this study is that the subtitration of yellow pumpkin flour affects the color of cookies but does not affect the aroma, texture and flavor; the addition of chia seeds does not influence the color, aroma, texture and flavour of cookies; the interaction of subtitrating yellow pummel flour and adding chia seed has no effect on the colour, flavours, textures, and flavors in cookies; as well as the nutritional content of the best liking test results on formula L2C2 (subtitrations of 30% yellow pasta and additions of 10% Chia seed).    

Hypercholesterolemia is a term when total cholesterol, LDL, and triglyceride levels increase, while HDL decreases. The causes of high cholesterol today are poor diet, suboptimal physical activity, excessive caffeine consumption, and uncontrolled body weight. The purpose of this community service is to increase public knowledge about hypercholesterolemia, including its causes, symptoms, and treatment. In addition, cholesterol examinations were also carried out on 25 residents using the POCT method.

Halal certification plays a crucial role in ensuring that a product is safe for consumption and complies with Islamic principles. Additionally, halal certification can also enhance a product's competitiveness. This study aims to provide understanding and knowledge to the community, particularly to Micro, Small, and Medium Enterprises (MSMEs), about the importance of halal certification for a product in supporting sales growth, especially for food products. Using a qualitative approach, interviews and observations were conducted with MSME operators. The research findings indicate that limited access to information and low public awareness about halal certification are major barriers to implementing halal certification in the village. In this context, the government has appointed the Halal Product Assurance Agency (BPJPH) of the Ministry of Religious Affairs (Kemenag) of the Republic of Indonesia to intensify halal certification for food industry producers. The requirements and procedures for obtaining halal certification need to be socialized to the broader community, particularly MSME operators. Thus, the KKN Team of UIN Walisongo, together with BPJPH, aims to assist the government program by providing information and understanding to the Rejosari village community about the importance of holding a halal certificate, which can help enhance the economic value of the village.

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.

As people's consumption levels increase, the plastic waste produced will also increase. It's normal if in the future it becomes a serious environmental problem. We need a technology that is able to replace plastic waste into products that have a long life so that they do not return to waste in a short time. Making paving block products from plastic waste is another way of utilizing plastic waste over a long period of time, in order to increase utilization efficiency and reduce the environmental burden on plastic waste and form innovative products into building materials. The most important problem with plastic is plastic waste which cannot be decomposed naturally. Cleaning up plastic waste takes a very long time, and also the use of plastic can hardly be regulated. Based on the results of surveys, interviews and observations conducted on the community around Kuala Village, the community's awareness of waste processing is very minimal and there are lots of piles of plastic waste which can have a negative impact on health and disrupt the preservation of environmental functions, including residential environments, forests, rice fields, and rivers. To reduce the volume of plastic waste that is not managed properly, efforts are being made to utilize plastic waste to make paving blocks in Kuala Lemang Village. to explore the potential for using plastic waste as an alternative material in making environmentally friendly and sustainable paving blocks. Plastic waste collected from the surrounding environment is processed into mixed materials in making paving blocks. This process involves chopping, mixing with conventional materials such as sand, and testing the strength of the final product. Public acceptance of plastic-based paving blocks has proven positive, especially after trials in the local environment. This research contributes to better plastic waste management and offers new economic opportunities in the construction sector, while supporting sustainable development.

By having broad insight, students are able to understand the global context and the relationship between various disciplines. They can develop thinking skills, explore various perspectives, and broaden their views on various problems. Therefore, to improve the quality of competent students, it is necessary to broaden their horizons through the delivery of knowledge in new perspectives and scopes. The waste management campaign program at SMAS Nasional Bandung is an initiative to introduce and improve students' understanding of how threatening the climate crisis is that is still happening. Through various activities such as workshops, discussions, and practices. These activities aim to provide insight into environmental issues in achieving a holistic understanding of the importance of waste management. By involving students actively in the campaign, this program encourages a deeper understanding of the waste management process from personal to industrial waste, especially in the city of Bandung, as a step in implementing the Sustainable Development Goals (SDGs) point number 12. Responsible Consumption and Production

Carrots are one of the abundant agricultural products in Wonolelo Village, Magelang. This type of root vegetable contains various nutrients such as Vitamin A, β-carotene, and fiber, which are beneficial for eye health and boosting the immune system against infections. The consumption of fresh carrots is less favored by the community, especially children, so carrot-based processed products in the form of healthy beverages like carrot ice cream can be an attractive and healthy alternative for consumption. The purpose of this activity is to explore the processing of carrots to maximize harvests and optimize the selling value and functionality of carrots as a healthy and appealing product for children. This training uses practical methods, allowing participants to practice and directly process carrots into ice cream. The conclusion of this activity is that it provides insight into carrot processing innovations for the PKK mothers in Wonolelo Village, specifically on how to turn carrots into ice cream, thereby increasing the selling value of carrots, which impacts the welfare of the community, especially carrot farmers.

The emergence of awareness among Indonesian society regarding the importance of maintaining facial condition has made skincare consumption a trend in shopping. This study aims to investigate the influence of product quality and electronic word of mouth on purchasing decisions for Somethinc skincare products. The population in this study consists of Somethinc skincare users. Purposive sampling was used as the research method, with data collected through distributing questionnaires to 100 respondents and analyzed using SPSS version 26. Hypothesis testing employed multiple linear regression, t-tests (partial), and F-tests (simultaneous). The results of the multiple linear regression yielded the equation Y = 6.624 + 0.278X1 + 0.271X2. The t-test results (partial) indicate a significant influence of product quality on purchasing decisions, with t count (3.672) > t table (1.985), sig 0.000 < 0.05, as well as electronic word of mouth, t count (4.183) > t table (1.985), sig 0.000 < 0.05. The simultaneous F-test resulted in F count (94.601) > F table (3.090), sig 0.000 < 0.05. Somethinc is expected to continue developing products with new formulas while maintaining quality, and to build effective communication by interacting with and responding to consumer reviews.

This paper was presented based on a clustering method to minimize power consumption in underwater wireless sensor networks. The main objective of the proposed method is to choose an energetic path. The proposed clustering scheme operates with the round, so that each round consists of two phases the cluster head selection and the data transmission. After the end of each round which is called a tround, the cluster head selection phase begins again. The obtained simulation results showed that the efficiency of the proposed method was better than L2ABF in terms of energy consumption and end-to-end delay.

Juvenile delinquency, including alcohol consumption, is a significant social issue affecting adolescents' social interactions. This study aims to evaluate the differences in social interactions among adolescents before and after ceasing alcohol consumption in Pondok Ranji Village. Data were collected using a qualitative method with purposive sampling techniques, involving observations, interviews, and documentation. Data analysis was performed through data reduction, data presentation, and conclusion drawing. The results indicate that behavioral changes in former alcohol users are closely related to internal and external factors, such as self-awareness and family responses. These changes positively impact social interactions, as evidenced by improved communication quality and more harmonious relationships with family and acquaintances. The findings highlight the importance of motivating factors and social support in the recovery process of adolescents from alcohol consumption.

The dairy industry seeks to increase consumption through various marketing strategies, because from BPS data in 2020, the level of milk consumption in Indonesia is still low. The aim of this investigation was to analyze the impact of brand ambassadors, sales promotion, social media marketing, consumptive behavior, brand trust, also halal labels on purchasing decisions for Ultra Milk x ITZY products. This investigation uses a quantitative approach with a questionnaire instrument filled out by 245 respondents, where the data is analyzed using normality, heteroscedasticity, multicollinearity, validity, reliability, also multiple linear regression analysis tests. The outcome showed that all independent variables, namely the impact of brand ambassadors, sales promotion, social media marketing, consumptive behavior, brand trust, also halal labels had a significant impact on purchasing decisions both partially also simultaneously. Overall, these variables influence purchasing decisions by 92.4%. This study concludes that these marketing factors play an crucial role in impacting consumer decisions to buy dairy products, also can be used as a reference to improve marketing strategies in an effort to increase milk consumption in Indonesia.

Stunting is a condition of impaired growth in children under five caused by chronic malnutrition and recurrent infections, which impacts the physical and cognitive development of the child. Ajung Kalisat Village has a relatively high prevalence of stunting, necessitating effective interventions to prevent this condition. This study aims to evaluate the potential of pumpkin pudding as an alternative functional food in the prevention of stunting in children under five in Ajung Kalisat Village. Pumpkin was chosen due to its high nutritional content, such as vitamin A, fiber, and antioxidants, which are beneficial for children's growth and development. The research method involved a trial of giving pumpkin pudding to children under five over a specific period and evaluating its impact on their nutritional status and growth. The results of the study showed that the consumption of pumpkin pudding significantly improved the nutritional status of children under five and has the potential to prevent stunting. Therefore, pumpkin pudding can be considered an effective alternative functional food in efforts to prevent stunting in the community.

Cassava is a traditional food that has high cultural value in Indonesia. This research was conducted to increase the use of cassava as an ingredient in traditional food products with environmentally friendly packaging. This cassava processing makes a unique and typical traditional food in Satriyan Village, namely lanting or lengko kriyik. The focus of this research is the study of the process of processing cassava into a lanting snack. In this modern era, lanting made from cassava is facing challenges from changes in consumption patterns and competition from the snack industry. However, this traditional food continues to survive and conservation efforts by local communities continue to promote the uniqueness and authenticity of cassava lanting. With these efforts, the cassava plant is not only maintained as a traditional food but also needs to be promoted as one of Indonesia's culinary treasures that should be preserved.