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This study examines the role of management accounting in supporting strategic decision-making in manufacturing companies in Indonesia. With a literature study approach and Systematic Literature Review (SLR), this study analyzes various secondary sources from 2020 to 2025. The results of the study indicate that management accounting functions as the main tool in planning, cost control, performance evaluation, and strategic decision-making. The information generated such as cost data, budgets, and performance reports greatly assists management in choosing effective and responsive strategic alternatives to market dynamics. Case studies of several large manufacturing companies show that the implementation of a good management accounting system can improve operational efficiency, optimize resource allocation, and reduce the risk of failure in decision-making. Management accounting also plays a role in supporting investment and product development to maintain competitiveness in the global market. In conclusion, management accounting is a crucial element that strengthens strategic decision-making, so that manufacturing companies can grow and be sustainable in a competitive business environment.

The process of  receiving raw materials is the initial activity of a production process, the quality of raw materials can affect the quality of the final product, quality control must be carried out so that the raw materials to be used comply with industry specifications to produce quality products. For example, the raw material for frozen fish at PT Sarana Tani Pratama Jembrana, Bali, whether local frozen fish or imported frozen fish, is thawed using the water immersion method. The difference in the Thawing process or melting process between local frozen fish and imported frozen fish is the thawing time, where local frozen fish takes ±2 hours for the Thawing process while imported frozen fish only takes ±30 minutes for the melting process. The difference in thawing time is caused by local frozen fish being sent by the supplier frozen per block, which consists of several fish in one block. Meanwhile, imported frozen fish is sent by the supplier frozen per fish.This research aims to determine the Application of Management Functions in the Process of receiving raw materials at PT.Sarana Tani Pratama Jembrana-Bali. The types of data used are primary data and secondary data with data collection techniques including observation, interviews and literature study. The data analysis used is descriptive/qualitative data analysis.

Based on the findings of the Indonesian Nutritional Status Study Survey (SSGI), the growth rate of stunting in toddlers in East Java reached 19.2%. The prevalence of stunting in Wedoroanom Village is included in the highest category in Driyorejo District, Gresik Regency, reaching 36%. The purpose of this study was to describe the prevalence of stunting, growth of gross motor skills, fine motor skills, and cognitive abilities, and to determine the relationship between these factors and the development of these skills in toddlers in Wedoroanom Village, Driyorejo District, Gresik Regency. This study used a cross-sectional technique and was quantitative. The sample consisted of 110 children aged between 12 and 60 months who were selected through a convenience sampling approach. Anthropometric measurements, interviews, and observations were used to obtain data. The chi-square test and odds ratio were used in data analysis to determine the relationship between variables. The study findings showed that the incidence of stunting and gross motor development were not related. However, there was a relationship between the incidence of stunting and cognitive and fine motor development. Chronic malnutrition, maternal education, maternal occupation, and history of exclusive breastfeeding are some of the factors that can cause developmental disorders in children. The findings of this study indicate that the incidence of stunting in Wedoroanom Village, Driyorejo District, Gresik Regency, is related to fine motor and cognitive development but not related to the development of gross motor functions.

This study aims to identify and analyze syntactic errors made by students in their academic writing. Using a descriptive qualitative approach, this study explores in depth the forms of errors that appear and the general patterns formed in students' sentence structures. Data were obtained from various documents of students' academic writing, such as essays, papers, and observation reports. The results of the study indicate that the dominant syntactic errors include incomplete sentence construction, inappropriate use of conjunctions, the influence of regional languages in sentence structures, inaccuracy in phrase formation, and errors in the structure of subjects, predicates, and objects. These findings reflect students' weak mastery of Indonesian language syntax rules. Therefore, more effective learning strategies are needed, such as the use of discovery-based learning methods and providing direct feedback, to improve students' syntactic competence. Syntactic error analysis not only functions as an evaluation of language skills, but also as a basis for developing contextual and relevant teaching materials.  

The development of information and communication technology has encouraged the world of education to adapt to the use of digital media in the learning process. One platform that can be utilized effectively is Google Sites, a free website creation service from Google that allows teachers and students to easily create web-based learning media. This article comprehensively discusses the use of Google Sites as a learning medium, including its advantages, disadvantages, and functions in supporting digital learning. In addition, this article also explains the systematic steps in creating a learning site using Google Sites, from planning to publishing the site. The results of the discussion show that Google Sites is a practical, flexible, and collaborative solution in supporting 21st century learning, especially in the context of blended learning and distance learning. Although it has limitations in design and interactivity, the advantages in integrating Google services and ease of use make this platform worthy of adoption in educational environments.

This study analyzes the representation of psychological trauma and collective memory in the novel Laut Bercerita by Leila S. Chudori through the psychoanalytic approach of Sigmund Freud and Maurice Halbwachs’ theory of collective memory. The research employs a descriptive qualitative method with content analysis techniques applied to the text. The findings reveal that the trauma experienced by the main character, Biru Laut, reflects internal conflicts among the id, ego, and superego, as well as the emergence of various defense mechanisms such as repression, sublimation, and acting out. Trauma is portrayed not only as an individual experience but also as a collective wound affecting families and communities, which manifests in symbolic actions like the Kamisan protest. The novel serves as a cathartic space and cultural archive that voices historical wounds while advocating for justice and social recovery. Thus, Laut Bercerita functions not only as a literary work but also as a reflective medium for understanding and preserving the nation's collective trauma.

This study explores the phenomenon of code-switching as portrayed in the Susah Sinyal movie. Code-switching is the practice of alternating between two or more languages within a single conversation, commonly done by bilingual individuals for different social and communicative reasons. The objective of this research is to examine the types of code-switching using the framework of Romaine (1989) and to describe its communicative functions based on the theory of Appel and Muysken (2006). The data were obtained from the movie using documentation techniques and analyzed using a descriptive qualitative method. The analysis revealed three types of code-switching, namely intra-sentential, inter-sentential, and tag-switching. Additionally, the study identified six functions of code-switching: referential, directive, expressive, phatic, metalinguistic, and poetic. Overall, the use of code-switching in Susah Sinyal movie demonstrates how the characters strategically shift between languages to clarify meaning, convey feelings, direct actions, maintain social bonds, reflect identity, and enhance expression, reflecting the dynamic nature of bilingual communication in Indonesian popular media.

This study analyzes the representation of psychological trauma and collective memory in the novel Laut Bercerita by Leila S. Chudori through the psychoanalytic approach of Sigmund Freud and Maurice Halbwachs’ theory of collective memory. The research employs a descriptive qualitative method with content analysis techniques applied to the text. The findings reveal that the trauma experienced by the main character, Biru Laut, reflects internal conflicts among the id, ego, and superego, as well as the emergence of various defense mechanisms such as repression, sublimation, and acting out. Trauma is portrayed not only as an individual experience but also as a collective wound affecting families and communities, which manifests in symbolic actions like the Kamisan protest. The novel serves as a cathartic space and cultural archive that voices historical wounds while advocating for justice and social recovery. Thus, Laut Bercerita functions not only as a literary work but also as a reflective medium for understanding and preserving the nation's collective trauma.

Leadership in education plays a crucial role in influencing the performance and motivation of organizational members. This study examines various types and functions of leadership, including transformational leadership, which significantly enhances teacher performance and creates an innovative learning environment. Through a literature review, it is found that adaptive leaders who understand the socio-cultural context can effectively manage change, thus creating an atmosphere conducive to learning. Additionally, this study highlights the importance of leadership development strategies that focus on interpersonal skills and active participation of members in the decision-making process. The findings indicate that a deep understanding of leadership types and their application in the educational context can enhance the overall quality of education, as well as encourage higher engagement from all stakeholders in achieving desired educational goals.  

The performance of data mining techniques has been proven accurate in many studies, but each method in data mining techniques has different accuracy depending on the type of data that is the object of research. Methods in data mining techniques are divided into several functions, namely: clustering, association, classification, and prediction, where each data mining technique objective has a superior method. Therefore, in this case the author will compare the performance of the multiple linear regression method, and neural networks with fuzzy mamdani in predicting the income of PLN Unit Takengon. In several studies, the Backpropagation method shows the highest accuracy compared to other methods. Then the prediction model with multiple linear regression also has the highest accuracy as well as the Fuzzy Mamdani method has high accuracy too. Therefore, the purpose of this study is to compare the three methods, so that it can be determined which method has a higher accuracy value. The results of this study indicate that the Back propagation method has the highest accuracy and the lowest average error, namely a MAPE value of 5.9% with an accuracy of 94.1% and an RMSE of 14398.14, followed by the multiple linear regression method obtaining a MAPE value of 6.9% with an accuracy of 93.1% and an RMSE of 15527.41, then for Fuzzy Mamdani obtaining a MAPE value of 7% with an accuracy of 93% and an RMSE of 16077.76.

Village Information System is an innovative solution to optimize village data management and accelerate access to information for the community. Population administration is an important aspect in the implementation of village government which functions to record and manage population data systematically. Koting C Village Office has implemented a computer-based population administration information system to improve the efficiency and accuracy of services. This system aims to accelerate the administration process, reduce recording errors, and facilitate access to population information. However, in its implementation there are still several obstacles that need to be fixed so that the system can run more optimally. This study was conducted in the context of Community Service (PKM) to analyze the implementation of the population administration information system at the Koting C Village Office, identify the obstacles faced, and find solutions to increase the effectiveness of this system. The methods used in this study include direct observation, interviews with village officials, and analysis of the population administration service process. The results of the study indicate that although the population administration information system has been implemented, there are still several obstacles that hinder its effectiveness. One of the main obstacles is the absence of a search feature based on name, Population Identification Number (NIK), or other keywords, so that village officials have to search for data manually, which slows down the service process.

This article is a community service report on assistance in drafting village regulations for members of the Village Consultative Body (BPD) throughout Sejangkung Subdistrict, Sambas Regency. Based on field observations, it was found that no BPD had yet demonstrated the capability to propose and draft village regulations jointly with the village head. This study aims to optimize one of the main duties and functions of the BPD, namely to discuss and approve Draft Village Regulations in collaboration with the village head. The implementation method included organizing activities such as:Preparation, which involved preparing correspondence, providing materials/content, and media for delivering the material;Activity Execution, which began with an opening session, presentation on the stages of drafting village regulations, identification of subjects or themes that require regulation, and assistance in drafting the proposed village regulations.The results of this activity showed an increase in knowledge among all BPD members in Sejangkung Subdistrict regarding the drafting and discussion of village regulations. In addition, one village succeeded in producing a finalized village regulation.

Abstract. Amino acids are indispensable components of human metabolism, playing essential roles in proteinsynthesis, energy production, and cellular regulation. Branched-chain amino acids (BCAAs)-leucine, isoleucine,and valine—are particularly significant due to their involvement in muscle repair, metabolic signaling, andinsulin sensitivity. While BCAAs are vital under normal physiological conditions, multiple studies have shownthat elevated plasma BCAA levels are linked to insulin resistance, obesity, and type 2 diabetes. This associationhas led researchers to investigate whether these elevations are a cause or consequence of metabolicdysfunction. Recent findings have revealed that impaired BCAA catabolism in tissues such as adipose and livercontributes to their accumulation in circulation. If skeletal muscle becomes insulin resistant, it may shift BCAAmetabolism further, exacerbating the imbalance. Moreover, the modulation of specific enzymes and transportershas been proposed as a therapeutic avenue to mimic the beneficial effects of dietary protein restriction.Although several mechanisms have been proposed, including mTOR activation, fatty acid oxidationinterference, and altered neurotransmitter synthesis, no single pathway fully explains BCAA-induced metabolicdisturbances. Therefore, a comprehensive understanding of amino acid metabolism is crucial, particularly ifdietary and pharmacological interventions are to be optimized for preventing or treating age-related andmetabolic diseases.

The sign system in public spaces functions as a visual communication tool and shapes people's experiences and perceptions. The objectives of this study are; 1) to identify the types of signs found in shopping centers; 2) to analyze the function and role of these signs in supporting activities and social interactions in shopping centers; and 3) to explain how these signs influence visitors' perceptions and experiences. The research method used is descriptive qualitative with research stages including literature study, determining the location of the study, data collection, data analysis using Peirce's semiotic theory, data validity testing, and drawing conclusions. Data collection techniques are carried out through observation and documentation stages. The results of this study found that the visual sign system in the Ramayana Teladan Medan shopping center is classified into several categories of signs according to Charles Sanders Peirce's semiotic theory, such as Rhematic Indexical Legisign, Dicent Sinsign, Qualisign, and Iconic Legisign. Visualization of signs—whether through images, colors, or text—can influence visitors' understanding and behavior, for example by increasing alertness, compliance with rules, or perceptions of safety and comfort.

Prison, is an institution whose existence is inseparable from law enforcement in Indonesia. Unlike prisons, Rutan functions as a temporary detention place for suspects or defendants who are undergoing the trial process.  Currently, almost all prisons and prisons in Indonesia are experiencing an overcrowding crisis  with an overcrowding rate. 92%. This condition is like a time bomb ready to explode. Extreme overcrowding in prisons and prisons has various negative impacts. Overcrowding in  correctional facilities and prisons is a serious problem that must be overcome immediately. The impact is not only on the health and safety of residents, but also on the effectiveness of coaching and the state budget. This study aims to find out and discuss the impact  of overcrowding on class IIB state prison inmates in Ruteng Regency. This research is an empirical legal research or empirical juridical research supported  by a statuecause  approach using primary data and secondary data collected using observation, documentation and interview techniques conducted with 33 informants. The data obtained was processed using editing techniques, data classification, data verification and description after which it was analyzed in a qualitative descriptive manner. The results of the study showed that (1) Overcrowding in Ruteng Class IIB Prison was caused by several interrelated factors. First, the limited capacity of Ruteng Detention Center. Second, the crime rate has increased in three districts. Third, the penal policy is not yet effective. Fourth, the low legal awareness of the public also plays a role in the increase in crime rates. (2) Overcrowding in Ruteng Class IIB Prison has a significant impact on inmates, especially in fulfilling their rights including the right to inmate health, the right to security, and the right to rehabilitation. Social coaching and reintegration programs cannot run effectively due to limited resources and space.

The abolition of the National Examination (UN) as a national policy has marked a significant change in the education evaluation system in Indonesia. This policy was implemented with the aim of reducing psychological pressure on students and replacing it with a more holistic evaluation approach through the National Assessment (AN). However, this transformation has raised various issues, particularly regarding the aspects of equity and accountability in education quality. This study aims to analyze in depth the impact of the abolition of UN on the quality of educational evaluation by examining its implications for equitable access, fairness, and accountability systems at both national and local levels. This research uses a qualitative method with a Systematic Literature Review (SLR) approach, analyzing various scholarly literature sources and relevant policy documents published between 2020 and 2024. The findings indicate that although the UN was abolished with the intention of promoting fairness and reducing academic stress, the implementation of AN has yet to ensure equitable implementation of educational evaluations across regions. Moreover, the absence of a standardized, open, and quantitative evaluation indicator such as the UN has weakened transparency and accountability in education, both in the public's perception and in policy-making processes. Therefore, a new evaluation system is needed—one that is not only diagnostic in nature but also ensures data transparency, equitable access, and strengthened public accountability functions in education.

Women in the village government in Wewiku District, Malaka Regency in 2013, the number of Lamea Village officials is more dominant than Seserai, Lorotolus and Alkani villages. Therefore, the main problem raised in this study is to find out why the number of women in the Lamea Village government structure is more dominant than other villages and how the leadership patterns of female village heads and village officials are in organizing village government in Lamea Village, Wewiku District. The method used in this study is a qualitative description using a descriptive case study method. The results of the study indicate that the reason for the dominance of women in the government structure in Lamea Village is because female leaders have high intelligence, have a vision and mission and are able to communicate the vision and mission well, and have high communication skills. In addition, the myth that women are not able to lead, therefore it is necessary to empower women, fight for gender equality, a balanced division of roles and functions between men and women, feel more comfortable and compatible with women. While in the pattern of female leadership, not everything is running optimally. Other findings from this study are: the concept of listening from ema tetun is hanono, rona malu, loke tilun no neon laran hodi rona sasa maak ema dale mai ita. The approaches used are hamata, kalalan and mon metan. The concept of empathy according to ema tetun is nu'u dar, nu'u kmesak, hanesan, manesak which means feeling the same fate and suffering. The approaches used are haklaran malu, hanoin malu, hadomi malu, sudi hamutu. The concept of the ability to serve according to ema tetun is haliku. The approaches used are tu'an malu, tulun malu, hakneter haktaek. The symbols used are tanasak, kabir, tais feto and tais mane. The concept of commitment to human growth according to ema tetun is neon metin. The approaches used are meno malu and hala'ok. The concept of building humans according to ema tetun is hader renu, foti renu. The approaches used are karian hamutu and hakawak

Service-based leadership is a leadership approach that prioritizes devotion to others as the center of a leader's function. In the Christian view, this model is rooted in the example set by Jesus Christ who came to serve, not to be served (Mark 10:45). The concept of servant leadership emphasizes values such as simplicity, love, sacrifice, and moral responsibility towards those being led. This study aims to explore how servant leadership influences and shapes the formulation of vision and mission in the context of Christian organizations or ministries. Vision and mission not only function as strategic guidelines, but also reflect the calling and obedience to God's will. A Christian leader who adopts the principle of servant leadership will create a vision that focuses on the common good, spiritual growth, and empowerment of community members. Meanwhile, the mission is designed to manifest the love of Christ in real terms through actions and programs that have a broad impact. In this context, sensitivity to the leadership of the Holy Spirit, integrity in leadership, and the ability to motivate and support the development of others are needed. This study concludes that servant leadership from a Christian perspective not only functions well in organizations, but also strengthens the spirituality and unity of the body of Christ. Therefore, the formulation of the vision and mission resulting from the principle of serving not only reflects the direction, but also becomes a testimony of faith that lives in the community. Thus, servant leadership becomes a strong foundation in building a Christian organization that is relevant, impactful, and oriented towards the values of the kingdom of God, and is able to answer the challenges of the times with love, exemplary behavior, and sincere devotion and glorify God in service.

Office management is a key component in ensuring the effectiveness and efficiency of administrative services in both public and educational institutions. The increasing demands for service speed, accuracy, transparency, and professionalism necessitate an integrated and adaptive office management system. This study aims to explore how office management contributes to enhancing administrative service quality through a library research approach. Data were obtained from academic journals, theses, institutional reports, and theoretical literature. The analysis reveals that effective office management encompasses structured planning, proper document management, digital information systems, and staff competency development, all of which contribute significantly to improved service quality. Moreover, standard operating procedures and the integration of manual and digital systems enhance consistency and service reliability. The study supports the theoretical proposition that office management functions planning, organizing, actuating, and controlling are directly correlated with administrative performance indicators. Practical implications include the urgency of digitizing records, implementing standardized workflows, and continuously training administrative personnel. Limitations of this research lie in its purely conceptual and literature-based nature, thus future studies are recommended to adopt empirical or mixed methods approaches for broader generalizability. These findings reaffirm the importance of repositioning office management from a support function to a strategic pillar in administrative service improvement efforts.

This study aims to analyze the forms and functions of deixis in the novel Drama Vendetta by Intanera. The focus of the research includes five types of deixis: personal, spatial (place), temporal (time), social, and discourse deixis. Personal deixis is used to reveal the identities of characters and the relationships between speaker and listener within the narrative. Spatial deixis indicates locations that are emotionally and narratively significant to the characters, while temporal deixis reflects shifts between past, present, and future that shape the story’s emotional and structural flow. Social deixis highlights status differences, emotional distance, and levels of formality in character interactions. Meanwhile, discourse deixis serves to maintain cohesion and continuity within the text by referring to elements mentioned elsewhere in the narrative. This research employs a qualitative descriptive method with data collected through reading and note-taking techniques. The findings show that Intanera uses various types of deixis strategically to enrich narrative structure, express psychological conflict, and establish social relationships and emotional meaning throughout the novel. This study is expected to contribute to the fields of pragmatic linguistics and discourse analysis in literary texts.