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The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.

The phenomenon of Indonesian migrant workers reflects a critical nexus between labor migration, international law, and sustainable development. Indonesia is among the world’s largest labor-sending countries, with millions of its citizens employed abroad, particularly in the Middle East and Asia. Remittances from migrant workers provide substantial economic benefits for the state and households, yet these workers often face systemic vulnerabilities including exploitation, discrimination, and inadequate legal protection. This article examines the extent to which international law and Indonesia’s national legal framework safeguard the rights of migrant workers while contributing to the realization of Sustainable Development Goal (SDG) 8: Decent Work and Economic Growth. International instruments such as the 1990 International Convention on the Protection of the Rights of All Migrant Workers and their Families (ICRMW) and relevant ILO conventions provide comprehensive standards, but their effectiveness is constrained by limited ratification from key receiving states. At the domestic level, Indonesia has enacted Law No. 18 of 2017 on the Protection of Indonesian Migrant Workers (UU PPMI), which represents a shift toward state responsibility and alignment with international human rights norms. Nevertheless, implementation challenges ranging from weak enforcement and bureaucratic overlap to insufficient diplomatic support abroad remain significant. The findings suggest that while Indonesia has made normative progress, practical protection is hindered by governance gaps and lack of cooperation from host countries. Strengthening enforcement, regional collaboration, and worker empowerment are crucial to ensuring that Indonesian migrant workers achieve genuine “decent work” as envisioned by SDG 8.

The general problem faced by cooperatives is the low quality of Human Resources (SDM) managerial in managing the entities owned by these members. So the specific objective of this community service is directed at constructing the management's understanding of entrepreneurial-based cooperative management which is derived to answer 3 (three) specific problems, namely: (1) what is meant by cooperative entrepreneurship towards prosperous members?; (2) why is cooperative entrepreneurship important for student cooperative managers towards prosperous members? and (3) how to internalize cooperative entrepreneurship in student cooperative managers towards prosperous members? The method used is Focus Group Discussion (FGD) with participants being the management of the Student Cooperative (Kopma) al-Kautsar UIN Sayyid Ali Rahmatullah Tulungagung. The results of the service show that Kopma members have the same insight in perceiving cooperative entrepreneurship, namely the entrepreneurial spirit of members. Entrepreneurial spirit is a member modality shown by the creativity and independence of members. Meanwhile, the strategy to internalize cooperative entrepreneurship is by translating cooperative values ​​reflected in a responsible attitude implemented in the form of an Annual Members Meeting (RAT).

This study analyzes the potential of the traditional performing art Cupak Gurantang in supporting cultural tourism in West Nusa Tenggara (NTB), Indonesia. Cupak Gurantang is a distinctive folk theater from Lombok that conveys moral and social values through the conflict between Cupak, a cunning character, and Gerantang, an honest one. Through this narrative, the performance functions not only as entertainment but also as a medium for moral education within the community. The study employs a descriptive qualitative approach using interviews, observations, documentation, and literature review as data collection methods. Analysis is conducted through a SWOT method and a participatory approach to explore the cultural functions, preservation challenges, and development strategies. The findings indicate that Cupak Gurantang plays a significant role in preserving local cultural identity and strengthening moral values among society. However, several challenges persist, including limited regeneration of young performers, financial constraints, and the marginalization of traditional arts within a tourism sector that tends to prioritize natural attractions. The study recommends community empowerment, youth training, innovative performance presentations, and the use of digital promotion and integration into cultural tourism packages. With these strategies, Cupak Gurantang holds substantial potential to become a sustainable cultural tourism attraction in West Nusa Tenggara.

This study aims to determine the effect of shoot pruning and the application of MKP (Monopotassium Phosphate) foliar fertilizer on melon seed production (Cucumis melo L.) in a hydroponic system. The study was conducted in Jember, East Java, using a randomized block factorial design (RAK) involving two treatment factors: shoot pruning (C1: no pruning, C2: pruning at the 20th node, C3: pruning at the 25th node) and MKP foliar fertilizer application (M1: 3 g/liter, M2: 5 g/liter), with four replicates. The parameters observed included fruit weight, number of viable seeds per fruit, fruit diameter, and weight of 1000 seeds. The results showed that pruning at the 20th node and applying a concentration of 5 g/liter of MKP (C2M2) yielded the highest results in terms of fruit weight (583,585 grams), fruit diameter (10,527 cm), and weight of 1000 seeds (18,057 grams). Meanwhile, pruning at the 20th node and applying a concentration of 3 g/liter of MKP (C2M1) produced optimal results for the parameter of number of viable seeds per fruit, which was 325,750 seeds.

Along with the development of the times and increasingly competitive market demands, there is an urgent need to develop post-harvest handling strategies based on technological innovation, strengthening farmer capacity, and developing supporting infrastructure in Makale District. This strategy not only aims to reduce the level of yield loss, but also increase product added value, expand market access, and encourage agricultural-based regional economic growth. This study uses the SWOT Analysis Method used to evaluate strengths, weaknesses, opportunities and threats in the implementation of rice post-harvest handling strategies. The results of this analysis can be used to formulate recommendations for more effective and sustainable strategies for farmers and other stakeholders. The results of the study by carrying out a SWOT analysis include strengths including long experience, farmer group socialization, quality awareness, weaknesses including dominant age old, limited capital, traditional methods, high yield loss, opportunities including government programs, local rice demand, the role of extension workers, the availability of appropriate technology and Threats including extreme weather, competition with modern areas, limited infrastructure, low farmer regeneration. This study emphasizes the importance of transforming harvest-post-harvest practices from traditional to semi-modern based on farmer groups. A combination of training, provision of tools and ongoing support is essential to reduce yield losses, improve grain quality and maintain agricultural sustainability in Tana Toraja.

The Sustainable Food Yard Program (P2L) has great potential in improving food security and women's empowerment, but there are still gaps related to the effectiveness of the program in areas with certain geographical and social characteristics such as Kalolok Village, therefore this study is expected to provide theoretical contributions in the development of community-based empowerment models as well as practical contributions for village governments and stakeholders in designing sustainable empowerment strategies. This study uses the SWOT Analysis Method (Strengths, Weaknesses, Opportunities, Threats Analysis). SWOT is used to evaluate the strengths, weaknesses, opportunities and threats of the empowerment strategy applied to the Women Farmers Group (KWT) in the Context of the P2L Program in Batupapan Village. The results of the study using SWOT analysis The results of the IFAS analysis (2.67) and EFAS (2.57) indicate that the position of KWT Kalolok is in Quadrant I (Aggressive Strategy). This means that the group possesses significant internal strength and is supported by significant external opportunities. Therefore, development strategies need to focus on cultivation expansion, commodity diversification, technological innovation, marketing strengthening, and institutional development and internal capital. Therefore, developing cultivation innovations such as vertical farming/hydroponics is necessary to maximize limited land and providing intensive mentoring to assist in marketing produce through villages, village-owned enterprises (BUMDes), and local MSME networks.  

The use of technology in rice farming can significantly increase production, reduce management time, expand cultivated land, and improve product quality to meet consumer standards. When rice production meets market demand, the selling price becomes higher, thus increasing farmers’ income and welfare. The presence of farmer groups plays a vital role as a learning forum for gaining knowledge, implementing agricultural technology, and facilitating access to agricultural tools and machinery. This enables farmers to apply technology effectively, improve work efficiency, and address challenges in rice farming. Considering the great potential of this region for rice cultivation, supported by growing local food demand and the national food security program, technology implementation becomes essential. This study employed the Likert scale method to measure farmers’ attitudes, opinions, and perceptions, with samples collected through purposive sampling. The findings show that the role of farmer groups in implementing rice farming technology in the Misa Kada (Advanced) group reached 74.91%, while the Ta’pan Kila’ (Beginner) group reached 66.07%. This indicates that farmer groups have contributed effectively, though some activities remain suboptimal. Strengthening learning class programs is the most strategic effort to enhance farmers’ understanding of agricultural technology, improve productivity, and maintain Tana Toraja’s cultural values.

This study aims to design a blanking die used for mass-producing mobile phone holders while prioritizing efficiency and dimensional accuracy. The die set developed includes key components such as the punch, die, stripper, guide post, and fastening bolts. The product produced has dimensions of 138 × 63 × 2 mm and uses ST 37 steel as the raw material. Based on calculations, the required blanking force is 129,000 kN, which is considered safe for the production process. The design also accounts for an optimal clearance of 0.083 mm and a die thickness of 35 mm to effectively withstand the working load. Simulations using stress analysis methods reveal that the von Mises stress distribution on both the punch and die remains below the elastic limit of SKD11 material. The maximum stress on the punch is recorded at 2.437 × 10⁵ N/m², while on the die it reaches 5.153 × 10⁵ N/m², both well below the yield strength of SKD11, which is 2.918 × 10⁸ N/m², indicating that these components operate safely without the risk of plastic deformation. To strengthen the construction, the stripper is designed with a thickness of 12 mm, and the addition of four SCM435 bolts is recommended to improve system stability. This die design is verified through manual calculations and Finite Element Analysis (FEA) to ensure its reliability. Overall, the findings of this study demonstrate that the designed blanking die can support mass production with high precision, optimal structural strength, and long-term durability.

The manufacturing industry in Indonesia has experienced significant growth. This increase has also impacted the demand for motorcycle spare parts. Currently, brake pads are composed of asbestos, which makes them prone to overheating and failure when reaching high friction temperatures. Therefore, an alternative brake pad material is an organic material mixed with coconut shell powder and bamboo fiber. This study aims to analyze the wear and hardness levels of motorcycle brake pads made from coconut shell powder and bamboo fiber. The study used varying ratios of coconut shell powder, bamboo fiber, and epoxy resin: 40:30:30, 35:35:30, and 30:40:30. Eighteen specimens were tested. Wear testing was performed using an Ogoshi Wear Tester, while hardness testing was performed using a Brinell hardness tester. The test results showed that the smallest wear rate on brake pads with variations of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin was 0.001107984 mm3/kg.m. The highest hardness level was also in the variation of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin at 63,0024 kg/. So it can be concluded that the greater the percentage of coconut shell powder and the smaller the percentage of bamboo fiber, the lower the wear rate. If the greater the percentage of coconut shell powder and the smaller the percentage of bamboo fiber, the higher the hardness level. So it can be concluded that a good brake pad variation is a variation of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin.

The manufacturing industry in Indonesia has experienced significant growth. This increase has also impacted the demand for motorcycle spare parts. Currently, brake pads are composed of asbestos, which makes them prone to overheating and failure when reaching high friction temperatures. Therefore, an alternative brake pad material is an organic material mixed with coconut shell powder and bamboo fiber. This study aims to analyze the wear and hardness levels of motorcycle brake pads made from coconut shell powder and bamboo fiber. The study used varying ratios of coconut shell powder, bamboo fiber, and epoxy resin: 40:30:30, 35:35:30, and 30:40:30. Eighteen specimens were tested. Wear testing was performed using an Ogoshi Wear Tester, while hardness testing was performed using a Brinell hardness tester. The test results showed that the smallest wear rate on brake pads with variations of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin was 0.001107984 mm3/kg.m. The highest hardness level was also in the variation of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin at 63,0024 kg/. So it can be concluded that the greater the percentage of coconut shell powder and the smaller the percentage of bamboo fiber, the lower the wear rate. If the greater the percentage of coconut shell powder and the smaller the percentage of bamboo fiber, the higher the hardness level. So it can be concluded that a good brake pad variation is a variation of 40% coconut shell powder, 30% bamboo fiber and 30% epoxy resin.

This study aims to describe students’ mathematical critical thinking skills in terms of their learning styles based on the VARK model (Visual, Auditory, Reading/Writing, and Kinesthetic). The research employed a descriptive qualitative approach involving four seventh-grade students of SMP Negeri 9 Gresik, each representing one type of learning style. Data were collected through a learning style questionnaire, a mathematical critical thinking test based on Facione’s indicators, and in-depth interviews to strengthen the analysis. The results revealed that each learning style demonstrates distinct characteristics of critical thinking. Visual learners excelled in interpretation and self-regulation, auditory learners performed well in evaluation and verbal explanation, reading/writing learners showed strength in analysis and written reasoning, while kinesthetic learners were better in concrete activities but weaker in evaluation and inference. Overall, interpretation and analysis indicators were more dominant than evaluation and inference. These findings highlight the importance of implementing differentiated instruction aligned with students’ learning styles to foster optimal and comprehensive development of mathematical critical thinking skills.

This study aims to analyze the effect of liquidity, firm size, and capital structure on firm value in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The background of this research lies in the crucial role of the banking sector in maintaining national economic stability and the need for investors to access financial information that accurately reflects a company’s value. Referring to signaling theory, financial reports are viewed as signals to investors regarding the firm’s prospects and performance. This study employs a quantitative method using secondary data from the annual financial reports of nine banks selected through purposive sampling, resulting in 45 observations. The independent variables include liquidity (Loan to Deposit Ratio), firm size (log of total assets), and capital structure (Debt to Equity Ratio), while the dependent variable is firm value measured by the Price to Book Value (PBV). Data analysis was conducted using panel data regression with SPSS. The results show that firm size has a significant positive effect on firm value, while liquidity and capital structure have no significant impact. Simultaneously, all three variables significantly affect firm value, with an Adjusted R² of 0.493. These findings highlight that effective asset management and optimal funding policies are key to enhancing the firm value of banking institutions in Indonesia.

Bell's Palsy is a sudden onset of peripheral facial nerve paralysis that is generally unilateral. This condition is characterized by facial muscle weakness, asymmetry, difficulty closing the eyes, and facial expression disorders. Associated risk factors include exposure to cold temperatures and the habit of chewing ice cubes, which can trigger vasospasm of the blood vessels and inflammation of the facial nerve.  Physiotherapy management is important to accelerate recovery, prevent complications such as synkinesis and contractures, and improve the patient's quality of life. This study aims to describe the implementation of physiotherapy in cases of Bell's Palsy at PKU Muhammadiyah Selogiri Hospital and evaluate the effectiveness of physiotherapy intervention on the recovery of facial function in patients. A case report was conducted on a 41-year-old female patient diagnosed with right-sided Bell's Palsy. The examination included anamnesis, static and dynamic inspection, palpation, basic movement examination, sensory examination, and assessment using the House-Brackmann Facial Grading System (HBGS). Physiotherapy interventions were given three times a week, including Infra Red (IR), Transcutaneous Electrical Nerve Stimulation (TENS), light massage, facial exercises (raising eyebrows, closing eyes, blowing, smiling), and education on preventing exposure to cold. Evaluation was performed using Manual Muscle Testing (MMT) and Ugo Fisch. The implementation of physiotherapy with a combination of IR, TENS, massage, and facial exercises is effective in gradually improving the facial function of patients with Bell's Palsy. Physiotherapy also plays a role in educating patients about the prevention of recurrence related to environmental risk factors and lifestyle.

Myopia is an eye refractive disorder in which the light entering the eye is focused in front of the retina, causing long-distance vision to become blurry. This condition is often experienced by teenagers, including students in Islamic boarding schools, due to the habit of reading in close proximity, excessive use of gadgets, and lack of exposure to natural light. The high prevalence of myopia in young age groups needs serious attention so that it does not develop into permanent vision disorders. One of the prevention efforts that can be done is to provide education about myopia, including the definition, causes, prevention, and importance of maintaining eye health and a healthy lifestyle. This study aims to determine the effectiveness of myopia education on improving knowledge, attitudes, and behaviors of students of the Ta'mirul Islam Islamic Islamic Boarding School in Surakarta. Based on the results of the Wilcoxon Signed Rank Test and Paired Sample t-Test, there was a significant improvement in the aspects of knowledge and attitude, although behavioral changes have not shown meaningful results. These findings confirm the importance of continuous education to form healthy behaviors related to the prevention of myopia as a whole.

A target is needed for kicks and attacks. Currently, these targets are always held by the lecturer, which, when used, significantly wastes time in learning sessions. With the funded Community Service Program (PKM) activity, the lecturer developed his creativity by creating a target stand, which was still incomplete at the time. The results of this community service implementation will impact students in the Physical Education Department at Lambung Mangkurat University. Lecturers teaching martial arts courses have greatly benefited from the presence of this target stand. Survey data analysis results are still in progress and will be attached to the final report. In this case, the partner is a colleague within the Physical Education Department, with whom he has a collaboration in the construction and welding fields. 80% of sports equipment is made from hard materials such as steel. Therefore, the Department has a long-standing partnership with DTK (Dita Teknik Kontruksi). Furthermore, metal sports equipment is regularly maintained, and if damaged, the partner is ready to repair it at a certain capacity.

Trigger finger is a condition where the flexor tendons stiffen from excess pressure, causing pain, stiffness, and limited range of motion when straightening a bent finger. The purpose of this study was to evaluate the effects of three weeks of physiotherapy interventions, including TENS, massage, stretching, and strengthening, on patient recovery. One patient with trigger finger disease in the right third digiti was the subject of this case study. The results obtained were a decrease in pain on movement T0: 9 to T2: 6, pain on pressure T0: 8 to T2: 5, an increase in the strength of the right wrist and hand muscles from T0: 3 to T2: 4 and the left part from T0: 4 to T2: 5, and an increase in the range of motion of the metacarpohalangeal joint of the right finger III from T0: S = 30 ̊ - 0 ̊ - 50 ̊ to T2: S = 30 ̊ - 0 ̊ - 60 ̊ and the proximal interphalangeal of the right finger III from T0: S = 0 ̊ - 0 ̊ - 90 ̊ to T2: S = 30 ̊ - 0 ̊ - 105 ̊. Thus, the provision of physiotherapy intervention to patient Mr. S is said to be effective in reducing the condition of the problem experienced.

Globally, 33% of all productive women aged 15-49 have anemia problems. Anemia is a condition where there is a deficit of erythrocyte cells, which is often found in all age groups, including women of childbearing age (WUS) and young women, namely 29% of young women and non-pregnant women and 38% of pregnant women have problems with anemia. This research aims to determine the effect of giving papaya fruit to young women who suffer from anemia on increasing hemoglobin in the work area of the Jabi Village Community Health Center, Batam City in 2024. This research was conducted using the Pre-Experiment method using the One Group Pretest Posttest Design approach. The sample for this research was 16 young women. The results of this study showed that the majority of young women experienced moderate anemia, as many as 10 young women (62.5%). After giving papaya to young women for 10 days, it was found that the majority of young women were not anemic, as many as 10 young women (62.5%). Based on the results of the Paired Sample T Test statistical test, show that the p-value is 0.000 < 0.05, so it can be concluded that there is an effect of giving papaya fruit to young women who experience anemia on increasing hemoglobin in the working area of the Jabi Village Community Health Center, Batam City in 2024. It is hoped that the Health workforce can minimize anemia in young women by giving them papaya.

Background: The government has implemented a program to increase the use of Long-Term Contraceptive Methods (LTCM) with a national target of 28% in 2024; however, the current achievement is only 23.5%. Batam City is one of the government’s priority areas to increase contraceptive use, but several factors, such as satisfaction levels and health service quality, are still considered low. Objective: This study aims to analyze the relationship between health services and types of contraceptive methods with the satisfaction level of family planning acceptors in Rempang Cate Sub-district, Batam City. Methods: This quantitative research used an analytical observational design with a cross-sectional approach. The population consisted of fertile couples (PUS) in Rempang Cate Village. A total of 34 respondents were selected using purposive sampling techniques. Data were collected through observation sheets and questionnaires and analyzed using the Chi-square test. Results: The findings show that among 17 acceptors with poor health services, only 1 (5.9%) was satisfied, while among those with good health services, 16 were satisfied, and 1 (5.9%) was dissatisfied. Statistical analysis using SPSS showed a p-value = 0.000 (p < 0.05), indicating a significant relationship between health services and family planning acceptor satisfaction. Conclusion: There is a significant relationship between health service quality and the satisfaction of family planning acceptors, but no significant relationship was found between the type of contraceptive method and satisfaction.

Hyperthyroidism is an endocrine disorder characterized by excessive production of thyroid hormones, with Graves' disease being the most common cause. This condition can lead to serious complications, including thyroid crisis or storm, which is a medical emergency with a high mortality risk. This article aims to review the literature related to the definition, epidemiology, etiology, clinical manifestations, pathophysiology, diagnosis, management, complications, and prognosis of hyperthyroidism and thyroid crisis. The writing method used a narrative literature review based on national and international literature from 2014 to 2024 obtained through PubMed, ScienceDirect, Google Scholar, and Sinta-indexed national journals. The results of the review show that hyperthyroidism has a broad impact on organ systems, with cardiovascular and metabolic complications being the main burden. Thyroid crisis, although rare, remains a serious threat that requires prompt, aggressive, and multidisciplinary management. In conclusion, early detection, accurate diagnosis, and guideline-based therapy are key to improving patient prognosis and reducing mortality.