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Stunting caused by malnutrition during the growth and development process has a higher risk of illness and death in adulthood, so it can hamper motor skills and reduce the level of productivity and competitiveness of a nation (Rahmadhita, 2020). National nutritional status survey data (SSGI) in 2022, the prevalence of stunting was 21.6%. The target stunting rate in Indonesia is 14% in 2024 and the WHO standard target is below 20%, therefore how important it is to handle stunting in Indonesia. The aim of this research is to determine the factors that influence the incidence of stunting in toddlers. The method in this research is a full text critical review in Indonesian. Articles were selected in stages using the appraisal tool preferred reporting items for systematic reviews and meta analyzes (PRISMA), then duplicate filtering was carried out, screening was carried out based on title and abstract, full text, feasibility studies and until the final stage 11 articles were found that met the inclusion and study criteria. appropriateness. The results of this research show that the factors that influence the incidence of stunting in toddlers are exclusive breastfeeding, low birth weight, infectious diseases, mother's height, mother's education, family income, and nutritional status of pregnant women.

The purpose of this community service is to enhance understanding and knowledge among employees regarding the management and recording of existing asset conditions up to reporting, and to create added value in managing company property in a more orderly, accountable, and transparent manner, as well as the use of supporting technology in conducting company inventory, particularly at PT. Bahruny Kuala Besilam, Tanjung Pura, Langkat Regency, North Sumatra Province. The materials to be presented in this community service are: governance, effectiveness, and efficiency in optimizing company inventory. This is related to enhancing and creating added value in managing company property as a support for data completeness planning activities in realizing program planning activities at PT. Bahruny Kuala Besilam, Tanjung Pura, Langkat Regency, North Sumatra Province. From this community service, it is evident that there has been an improvement in the understanding of PT. Bahruny Kuala Besilam, Tanjung Pura employees regarding the more orderly, accountable, and transparent management and recording of asset conditions in the company's asset records.

The aim of this research is to determine the implementation of the whystleblowing system in PTN student organizations in Central Java Province, the level of disclosure of student fund fraud cases found with the whystleblowing system, and to find out how to build an effective whystleblowing system in student organizations. This research uses primary data with qualitative analysis techniques using a descriptive approach. The implementation of the whistleblowing system in PTN student organizations in Central Java Province not only aims to detect and overcome potential ethical violations, but also to increase the trust and integrity of the entire campus community. The level of fraud revealed through the Whistleblowing System can vary, depending on factors such as the size of the institution, internal policies, and the level of awareness of organizational staff about the importance of reporting fraud. An effective whistleblowing system in the context of student organizations involves a series of strategic steps and attention to key elements that include developing a system that not only facilitates safe and anonymous reporting, but also encourages a culture of transparency, integrity and fairness among organizational members.

The Bhina ​​Tunas Bhakti Juwana Vocational School IT team is a unit team at Bhina ​​Tunas Bhakti Juwana Vocational School which has the task of managing media and everything related to IT. With current reporting techniques, reporting problems is still relatively slow and has an impact on the IT team's slow resolution of complaints from units or rooms experiencing problems. Therefore, the author has the initiative to build an IT Complaint Service System at Bhina ​​Tunas Bhakti Juwana Vocational School. This system is designed to provide reporting, monitoring and IT problem solving services in the school environment. The research methodology used is a qualitative method that uses observation, interview and literature study techniques in data collection. In designing the system, it refers to an object-oriented approach, so UML (Unified Modeling Language) is used. The output of this research will be a website-based IT complaint service system implemented at Bhina ​​Tunas Bhakti Juwana Vocational School.

The absence of an application to assist in the scheduling of the Communication and Informatics department's duties at TVRI has resulted in ineffective schedule distribution, causing a TVRI staff member to receive two coverage schedules simultaneously, while others may not receive any schedule at all. The purpose of this final report is to create an Application for Coverage, Announcers, and Editorial Schedules at TVRI using the PHP programming language with the Laravel framework and MYSQL database, and designing its interface using Bootstrap. The issue faced by TVRI's Communication and Informatics Department (Diskominfo) is the operational data processing of broadcasting schedules using Microsoft Excel, which poses several challenges including insufficient data security, unorganized data storage making it difficult to search, and the risk of losing previously saved data, thereby slowing down TVRI's reporting process. This application comprises three User levels: admin, User, and TVRI head. The research adopts the Prototype development method to create the Coverage, Announcers, and Editorial Schedule Application at TVRI. Through the Prototype, the development team can quickly visualize the application's design and functionality, gather early User feedback, and address potential issues or design improvements before full implementation. The research outcome, in the form of the application, provides a concrete solution to the challenges of scheduling effectiveness at TVRI, enhancing efficiency, addressing data security concerns, ensuring organized data storage, and improving workflow speed.

The aim of this community service is to help students through elementary school physical education teachers to introduce traditional games and reduce children's habit of playing online games and help increase creativity by using materials available around them. This community service is carried out because of several problems such as (1) the lack of children who know traditional games so that their daily lives are filled with playing online games (2) social weaknesses that occur in the home environment, including playing on cellphones when spoken to, or being busy with gadget even though there is a friend beside him or he is sitting with family members. The implementation of this activity took place in the city of Jayapura. The stages of implementing this service activity are (1) problem identification (2) needs analysis; (3) designing coaching and mentoring; (4) carrying out mentoring; (5) monitoring and observing activity results; and (6) reporting and follow-up. The methods of community service are lectures, demonstrations and training. The results of this PKM which were carried out were seen from the questionnaires that were distributed, of the 20 participants who said they were good, 16 participants and 4 participants were very good.  

The problem in the capability of the village government is that the village fund allocation has not been used for the reporting and accountability process. This research uses theories from Leonard-Barton (1992:4-5). This research uses a qualitative approach with a descriptive type of approach. The data collection techniques used are observation, interviews and documentation. Research results (1) In the indicators of knowledge and skills capability, the Advanced village government already has knowledge and skills, by implementing several actions in the process of managing village fund allocation. (2) In the technical system capability, the village government has been able to manage the allocation of village funds, due to its management techniques that are consistent with regent regulations and also regulations related to the allocation of village funds. (3) In the capability of the managerial system, the village government continues to manage the allocation of village funds, starting from planning to accountability, which has been transparent to the community by providing billboards and information boards regarding management information. (4) On capability values and norms, the village government continues to apply the values and norms obtained from training and education in managing the allocation of village funds and in providing services to the community. The conclusion of the study is that the capability of the village government in managing the allocation of village funds has not run optimally because there are still obstacles that have not been implemented digital systems or information technology in the process. The village government is expected to immediately apply information technology or digital systems in the process of managing the allocation of village funds to make it more transparent, accountable and accountable.

Inventory of goods at MI is an important process to ensure smooth operations and learning. With a good inventory system, MI can manage its goods effectively and efficiently, so that it can support the achievement of its educational goals. Administration of goods equipment or goods inventory in MI includes activities such as recording, coding and reporting goods inventory. This includes inventory items (such as tables, benches, whiteboards) and non-inventory items (such as markers, erasers, pencils). The inventory process aims to create goods administration, financial savings, and effective supervision of these goods. Inventory activities of educational facilities and infrastructure in schools include planning, procurement, distribution, use, maintenance and disposal of goods. Inventory recording of goods is carried out in various books, such as the goods inventory master book, goods inventory class book, non-inventory goods record book, quarterly report list, inventory item mutation, and annual recapitulation list. A computerized goods inventory system can help organizations increase efficiency and effectiveness of goods management. This system can help organizations save time and costs, increase productivity, and make better decisions regarding goods management.

This research delves into the adoption of non-cash payment technology at X Unit of PT Y. Its benefits encompass streamlined income reporting, transaction security, and efficiency. However, challenges include additional infrastructure costs, robust internet connectivity requirements, occurrences of double payments, and reconciliation issues in financial reports. Proposed solutions include installing additional ATMs, collaborating with banks, and hiring Information and Technology (IT) personnel. Applying the Technology, Organization, and Environment (TOE) theory, the research analyzes factors influencing technology adoption in the tourism industry. In conclusion, introducing non-cash payment systems to tourists is essential to enhance service effectiveness and financial management at Prambanan. This study significantly contributes to understanding obstacles and solutions in adopting non-cash payment technology in the tourism industry, offering a strategic framework for sustainable development in the future.

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

One example of editorial text found in everyday life is in newspapers. Newspapers provide actual information needed by the public through reporting in editorial texts. The newspaper that is often found today is the Kompas Newspaper. In the educational realm, the editorial text in the Kompas Newspaper can be a medium for learning Indonesian. Editorial text in newspapers requires appropriate sentence structure so that readers can understand the meaning of the contents of the newspaper. Thus, sentence structure in editorial texts can be a medium for analyzing directive illocutionary speech acts. This research aims to determine the types of directive illocution speech acts contained in editorial texts in the Kompas Newspaper. The theoretical benefit of this research is to increase insight and information regarding the types of directive illocution speech acts. The practical benefit is being able to understand the meaning of sentences written in newspapers. This research is classified as descriptive qualitative which refers to a theoretical approach in the form of a pragmatic approach. The method in this research is the matching method using listening and note-taking techniques, while the data presentation method uses formal data presentation. The primary data used is editorial text sourced from the Kompas Newspaper. The data that has been found is presented in the form of an explanation and linked to secondary data in the form of similar previous research. The results of this research are 18 types of directive illocution speech acts which include 7 directive illocution speech acts suggesting, 1 opposing, 2 requesting, 1 commanding, 1 hoping, 1 appealing, 1 giving a signal, 2 pleading, 1 urging, and 1 inviting.

One example of editorial text found in everyday life is in newspapers. Newspapers provide actual information needed by the public through reporting in editorial texts. The newspaper that is often found today is the Kompas Newspaper. In the educational realm, the editorial text in the Kompas Newspaper can be a medium for learning Indonesian. Editorial text in newspapers requires appropriate sentence structure so that readers can understand the meaning of the contents of the newspaper. Thus, sentence structure in editorial texts can be a medium for analyzing directive illocutionary speech acts. This research aims to determine the types of directive illocution speech acts contained in editorial texts in the Kompas Newspaper. The theoretical benefit of this research is to increase insight and information regarding the types of directive illocution speech acts. The practical benefit is being able to understand the meaning of sentences written in newspapers. This research is classified as descriptive qualitative which refers to a theoretical approach in the form of a pragmatic approach. The method in this research is the matching method using listening and note-taking techniques, while the data presentation method uses formal data presentation. The primary data used is editorial text sourced from the Kompas Newspaper. The data that has been found is presented in the form of an explanation and linked to secondary data in the form of similar previous research. The results of this research are 18 types of directive illocution speech acts which include 7 directive illocution speech acts suggesting, 1 opposing, 2 requesting, 1 commanding, 1 hoping, 1 appealing, 1 giving a signal, 2 pleading, 1 urging, and 1 inviting.

Augmented Reality (AR) technology has emerged as a transformative tool in the e-commerce industry, enhancing the online shopping experience by offering interactive and immersive features. This study explores the impact of AR on consumer behavior, focusing on key factors such as trust, satisfaction, purchase decisions, and customer loyalty. Through a user experiment, participants interacted with AR-integrated e-commerce platforms, testing features such as virtual try-ons and product visualizations in real-world contexts. The results revealed that AR significantly enhances consumer trust, with more realistic and accurate product visualizations increasing confidence in both the product and platform. Customer satisfaction was also notably higher after interacting with AR features, with users reporting a more engaging and enjoyable shopping experience. Furthermore, purchase intention was positively influenced by the ability to visualize products and receive real-time, interactive feedback. Repeated exposure to AR led to increased customer loyalty, as participants expressed a higher likelihood of returning to use AR tools in future shopping experiences. These findings suggest that AR provides a strong competitive advantage for e-commerce platforms, enabling them to differentiate themselves in a crowded market by offering personalized, engaging, and trust-building shopping experiences. This research also highlights the practical implications for e-commerce businesses, recommending the integration of user-friendly and interactive AR features to enhance engagement, satisfaction, and decision-making. Future research should explore the broader applications of AR across industries and consumer segments to further understand its potential to revolutionize online shopping.

This study aims to analyze the implementation of Government Regulation Number 23 of 2018 in Klambir Lima Kebun Village, Hamparan Perak District, which focuses on its impact on Micro, Small, and Medium Enterprises (MSMEs). PP Number 23 of 2018 regulates the reduction of the Final Income Tax (PPh) rate for MSMEs from 1% to 0.5% for taxpayers with a turnover of less than IDR 4.8 billion per year. This policy aims to ease the tax burden, simplify calculations, and improve MSME taxpayer compliance, while encouraging the growth of new entrepreneurs. This study uses a qualitative descriptive method with data collected through interviews, observations, and document analysis from MSME actors and village officials. The results of the study indicate that this tax rate reduction policy provides significant benefits for MSME actors in Klambir Lima Kebun Village. Business actors feel helped by the lower tax rate, so they can allocate more resources for business development. However, the level of taxpayer understanding of this regulation still varies. Most MSME actors do not fully understand the procedures for reporting and paying taxes in accordance with this policy, so they need further guidance and socialization from the government. This study concludes that the success of implementing PP Number 23 of 2018 at the village level is highly dependent on educational and mentoring efforts for MSME actors. This finding provides insight for the government in designing tax policies that are more inclusive and responsive to the needs of MSMEs.

The aim of this research is to determine the role of the Incubation Program in Financial Management for Tenants Assisted by the IBTI Maleo Techno Center. The incubation program here plays a very important role in understanding the financial management process of IBTI-assisted tenants, namely Local Accountants. This research is a descriptive qualitative study that shows the role of IBTI in running the financial incubation program as well as in assisting financial management for local chartered accountants. This research uses observation data collection methods and interview on Local Accountant tenants. The data analysis used is in the form of data collection, data reduction, data presentation, and drawing conclusions. The financial management process consists or is measured from four basic frameworks for business financial management, these four basic frameworks consist of budget planning, financial recording, financial reporting and financial control. Overall, the Incubation program plays a very important role in developing the financial management capabilities of tenants assisted by IBTI Maleo Techno Center, which can also increase the chances of success and sustainability of their business in the future.

This research discusses the role of SI APIK application in improving the quality of CV Rapoviaka Simple's financial statements. SI APIK, as an integrated financial information system, is designed to simplify the process of recording, processing, and reporting company finances. The application is designed to simplify the financial recording process, reducing the potential for human error. This study aims to determine the role of the SIAPIK application in improving the quality of financial statements. The type of research used is descriptive qualitative research using primary data. Interviews and observations are a reference in this study to explain a measure of the quality of financial statements. The results of this study indicate that the SI APIK application has succeeded in increasing the efficiency of preparing financial reports. SI APIK also helps in managing financial data in real-time allowing companies to respond to market changes faster.  

This study aims to examine the impact of accounting reporting complexity on audit quality, considering the moderating role of audit partner rotation and the use of non-audit services. Through a qualitative literature review approach, this research analyzes various previous studies to explore the relationship between these factors in the context of auditing. The findings indicate that accounting reporting complexity can increase challenges for auditors in maintaining audit quality. Meanwhile, audit partner rotation can improve auditor independence but may reduce audit quality if done too frequently. The use of non-audit services, while providing additional insights, may lower audit quality if not strictly regulated. This study provides valuable insights for practitioners and policymakers in managing these factors to enhance audit quality.

Oral health is an important aspect in maintaining the quality of life of the elderly. However, the elderly often face challenges in maintaining oral hygiene due to decreased physical abilities, changes in cognitive status, and lack of knowledge and access to dental health services. This study aims to identify factors that influence oral hygiene in the elderly and to develop an effective community-based intervention to improve oral hygiene among the elderly. The methods used in this study included a survey of knowledge, attitudes, and oral hygiene practices before and after counseling, as well as direct observation of oral hygiene in 50 elderly in the local community. The intervention was carried out through counseling, training, and providing support from family and community. The results showed a significant increase in knowledge of the elderly, from 60% before counseling to 85% after. Positive attitudes also increased, with more than 80% of the elderly showing a stronger intention to maintain oral hygiene independently. Oral hygiene practices also improved, with 75% of participants reporting brushing their teeth at least twice a day after the intervention, compared to 40% before the intervention. In addition, family and community support play an important role in facilitating these behavioral changes. The conclusion of this study is that a comprehensive community-based intervention is effective in improving oral hygiene in the elderly. This approach, which combines education, attitude change, and social support, can be a model adopted in oral health programs in other communities to improve the quality of life of the elderly.

Micro, small and medium enterprises (MSMEs) have a crucial role in the Indonesian economy. However, MSMEs often face a number of obstacles caused by certain factors, such as low levels of education, lack of understanding of information technology, and unreliability in presenting financial reports. The aim of this service activity is to provide training to MSMEs who are members of the OKE OCE Melawai program regarding simple bookkeeping using the Excel application, in accordance with SAK UMKM standards. This activity involves several stages, including a pre-assessment questionnaire, tutorial, practical training, and a simple accounting assessment. In the initial investigation stage before implementing community service activities, it was discovered that the majority of OKE OCE Melawai MSMEs still used manual ledgers to manage their accounts, which ultimately affected the quality of financial reporting. A total of 46 MSMEs assisted by OKE OCE Melawai participated in this activity enthusiastically. The activity went well, and it is hoped that it will produce Microsoft Excel-based financial reports as the output of this community service. Thus, it is hoped that OKE OCE Melawai's MSMEs can improve their basic skills and understanding in the field of accounting, and be able to present quality financial reporting data using Microsoft Excel according to accounting standards.

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.