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Technological developments in the Digital Era 5.0 have significantly changed the landscape of the accounting profession. Artificial intelligence (AI), big data, blockchain, and the Internet of Things (IoT) are the main factors influencing the transformation in the world of accounting. Accountants are no longer just playing the role of recorders of financial transactions, but are also required to have in-depth data analysis skills and an understanding of new technologies that support efficiency and accuracy in financial management. The biggest challenge faced is the automation of various tasks that were previously done manually, which can reduce the need for conventional accountants. However, on the other hand, this development also opens up opportunities for accountants to increase their role in financial analysis, business planning, and technology-based risk management. This socialization activity aims to provide an understanding to accounting students and high school students regarding the role and challenges of the accounting profession in the digital era. Through a community service program in the form of a Focus Group Discussion (FGD), participants were given insight into the importance of adapting to technological developments and strategies that can be applied to stay relevant in the world of work. The results of this activity showed that the students involved gained a better understanding of the digital transformation in the accounting profession and the importance of developing technology-based skills. Thus, it is expected that future accountants can improve their competitiveness and be ready to face changes in the increasingly digital and complex business world.

The proliferation of network information algorithms (NIAs) in contemporary society has sparked significant ethical concerns regarding their societal impact. This study investigates the influence of NIAs on social interactions, decision-making processes, and the perpetuation of structural biases through a multidisciplinary perspective (Ananny, 2023). The findings reveal that while NIAs enhance operational efficiency across various domains, they also introduce ethical challenges, including privacy infringements, systemic inequities, and algorithmic opacity, which threaten social justice. Employing Ananny’s (2023) conceptual framework—which categorizes NIAs into three dimensions: encounters, observation, and probability/temporality—this research deconstructs the operational mechanisms of these algorithms. The analysis demonstrates that NIAs not only replicate historical biases but also engender new forms of discrimination through ostensibly neutral predictive processes. For example, algorithm-driven recruitment systems may perpetuate gender disparities if their training data reflects prior discriminatory practices (Crawford, 2021). This study underscores the inextricable link between technological ethics and societal context, arguing that an overreliance on algorithmic systems risks undermining human autonomy (Zuboff, 2019). The originality of this research lies in its integration of computational ethics theory with empirical case studies, such as the deployment of NIAs in mass surveillance, where privacy is often compromised in pursuit of perceived security. To ensure academic rigor, the arguments are developed through a critical comparison with prior research (e.g., Mittelstadt et al., 2016), while avoiding redundancy in phrasing or structure. Scholars such as Floridi (2019) emphasize the necessity of algorithmic transparency in regulatory frameworks. However, critics like Noble (2018) argue that technical solutions alone are inadequate; structural reforms in data governance and corporate accountability are essential to mitigate the misuse of NIAs. In response, this study proposes an ethical framework that not only addresses technical risk mitigation but also incorporates civic participation in algorithmic decision-making processes. The ethical implications of NIAs necessitate a holistic approach that integrates principles of data justice, independent algorithmic auditing, and public digital literacy. Future research should explore inclusive models of algorithmic governance, particularly in developing nations where regulatory frameworks often lag behind technological advancements. This study concludes with a reflective inquiry: How can algorithmic accountability be ensured if developers lack transparency regarding data sources and programming logic? By addressing these questions, this research contributes to the ongoing discourse on the ethical governance of NIAs and their societal implications.

Antenatal Care (ANC) examination is a series of activities carried out from conception until before the labor process begins, which is aimed at all pregnant women. Coverage of antenatal care visits is still low, which can increase maternal and neonatal complications as well as maternal and child deaths caused by high-risk pregnancies that are not immediately treated. In 2023, the highest birth assistance process by traditional midwives was in Gayo Lues Regency at 4.42 percent and Southeast Aceh Regency at 4.32 percent. This study aims to determine the relationship between the level of knowledge and attitudes of pregnant women and the frequency of antenatal care visits at BPM Syukriah, Langsa City, Aceh Province in 2024. This study used a Cross Sectional design, the research time was May-June 2024, with a population and sample of 34 people. The sampling technique used total sampling, the analysis test used the Chi Square Test. The majority of respondents who had poor knowledge and had an incomplete history of antenatal care visits were 16 people (47.1%), while the majority of respondents who had good knowledge and had a complete history of antenatal care visits were 9 people (26.5%). There is a significant relationship between the knowledge and attitudes of pregnant women with antenatal care visits at BPM Syukhriah, Langsa City, Aceh Province with a p value <0.05 (0.001).

This research aims to analyze the implementation of Accurate System software in supporting the efficiency and effectiveness of the purchasing cycle in manufacturing companies. The purchasing cycle is one of the critical processes that affects the smoothness of operations and cost management of the company. In this study, an analysis was conducted on the implementation of the Accurate System software. The research methods used included data collection through interviews, observations, and documentation studies at manufacturing companies. The research results show that the Accurate System is capable of increasing the speed of the purchasing process, reducing the risk of recording errors, and providing accurate and real-time reports for decision-making. However, there are several challenges in its implementation, such as the need for user training and adjustments to the specific needs of the company. These findings contribute to manufacturing companies in optimizing the management of the purchasing cycle through information technology.

Background: The urgency of adolescent reproductive health problems that have not been resolved is cases of unwanted pregnancies (Dr.Fitriana, 2023). Based on a preliminary study conducted for approximately 1 week, it was found at the Paris 2 Community Health Center that pregnancy cases increased by as much as 29% of young women in Pontianak City experienced symptoms of blood deficiency or anemia. According to the Head of the Pontianak City Department of Health (Dinkes), Saptiko, suffering from anemia will have an impact on the pregnancy readiness of young women, after conducting a data survey, the highest number of teenagers experiencing anemia was at Muhammadiyah 1 High School, Pontianak City. Research Method: The research design is Pre-Experimental Design with One Group Pretest-Posttest Control group design. The research sample consists of 78 people who will be given video educational media. The instrument used in the research was a knowledge questionnaire about reproductive health. The sampling technique used was simple random sampling. Analysis uses t test with α ≤ 0.05. Research Results: The results of this research obtained an average knowledge before 70.39 and after 86.73. The results of increasing knowledge before and after are 16.34. The Wilcoxon test results obtained p value = 0.000 < 0.05. Conclusion: There is a difference in the provision of video-based educational media on the level of knowledge of adolescents regarding reproductive health at SMA Muhammadiyah Pontianak.

The purpose of this study was to determine the amount of income and the amount of risk of Scallion farming and to describe the behavior of farmers in reducing the risk of onion farming in Konawe Regency. The study was conducted in 2023 at the onion production center in Linonggasay Village, West Wonggeduku District with a total sample of 20 farmers. The analysis used was income analysis and descriptive analysis of the risk level using the variation coefficient (%). The results showed that the average net income was IDR 12,788,000 per planting season. Scallion farming is included in the category of farming with a risk of less than 0.5, namely the use of equipment (0.05), the use of pesticides (0.13), and the use of labor in fertilization (0.32), while the rest have moderate risks, namely harvest labor (0.51), planting labor (0.59), seeds (0.64), fertilizer (0.72), and processing (0.90) and none in the high risk category. Some of the farmer behaviors carried out to reduce risk include: buying seeds from saprodi kiosks, controlling plant pests using chemical fertilizers, using recommended planting distances, utilizing labor from outside the village, and in the event of failure, taking savings to meet family needs.

This study aims to analyze the musculoskeletal disorders (MSDs) risk of workers at PT Kanugrahan Techno Engineering involved in grinding activities using the REBA (Rapid Entire Body Assessment) method. The analysis results indicate that grinding activities 1 and 2 have a REBA score of 9, indicating a very high risk, while grinding activity 3 has the highest score of 10, indicating an extreme risk. Grinding activities 4 and 5 have a score of 7, indicating a moderate risk. To reduce these risks, ergonomic aids in the form of a table and chair were designed to support better posture. The production cost of one set of tools is Rp 710,966, with a total cost for 5 sets amounting to Rp 3,554,833.91. The implementation of ergonomic aids is expected to reduce MSDs risks, increase comfort and work efficiency, and improve worker productivity.

These advanced analytical capabilities powered by big data comes into play in the world of forensic accounting as the new frontier in identifying corruption and fraud. Since corruption and fraud must be tackled with all available tools in developing countries such as Iraq, this study delves detail into the notable positive impact of big data on the practices of forensic accounting. With a descriptive methodology and statistical analysis, it is the results shows that the big data in forensic accountant can make it easier for forensic accountants to analyze complex datasets, triangulate, analyze using software, improve risk management to detect fraud, financial irregularities effectively. Overall, the study highlights that big data can be fully utilized in forensic accounting if sufficient investment is made on infrastructure, training, and technology adoption in the respective industry, with implications for education, practice, and policies development.

Micro, small and medium-sized enterprises (MSMEs) have the potential to generate new jobs, offer diverse economic services to society, and contribute to accelerating national growth and stability. Of course, MSMEs are a very important sector of the national economy that can affect the lives of people in general.One of the objectives of this research is to find solutions to the problems found in the business information system of Dim Sumeya MSMEs in Pangandaran. Furthermore, data collection techniques are applied through observation and interview stages. This study was carried out by applying descriptive qualitative techniques which include analysis, summary of phenomena, as well as direct depiction of phenomena from data obtained through observations and interviews. The study collected information through interviews with the owner of Dim Sumeya. The results indicated that Dim Sumeya has not maximised its digital financial transaction recording and still does it manually. As a result, the author recommends the use of the BukuWarung application. Through this application, Dim Sumeya can support their micro, small, and medium enterprises (MSMEs) in the management of the financial system, thus minimising the risks associated with using the application.

The maritime industry is undergoing rapid transformation, requiring systematic, evidence-based methodologies to improve product and service innovation success rates. Traditionally, maritime businesses have relied on intuition-based decision-making, leading to inefficiencies, increased risks, and inconsistent innovation outcomes. This study investigates the role of structured scientific methodologies in maritime innovation management, emphasizing how systematic approaches enhance decision accuracy, minimize risk, and improve long-term sustainability. This research provides original value by evaluating the effectiveness of structured scientific approaches in maritime innovation, an area where limited studies have explored the intersection of philosophy, leadership, and evidence-based decision-making. The study addresses the following research questions: To what extent do structure scientific methodologies improve product and service innovation success? How do industry leaders, lecturers, and students perceive the role of evidence-based decision-making in innovation? Using qualitative research methods, the study collected data from maritime experts, lecturers, and postgraduate students through semi-structured interviews and document analysis, followed by thematic and comparative analysis. Results indicate that structured methodologies significantly improve innovation outcomes, but barriers such as industry reluctance and lack of competency development hinder adoption. The study concludes that integrating scientific reasoning into maritime leadership training can enhance innovation success, mitigate risk, and foster a culture of evidence-based strategic management.

Crop rotation is one of the most effective agricultural and has significant benefits in improving soil fertility, assessing health and disease, and increasing the efficiency of natural resource utilization. Agricultural strategies that have important benefits in improving soil fertility, assessing health and disease, and increasing the efficiency of natural resource utilization. To maximize nutrient utilization and reduce the risk of certain pests associated with a crop, this practice involves reducing the types of crops grown on the same land in the relevant cycle. To maximize nutrient utilization and reduce the risk of certain pests associated with a crop, this practice involves reducing the types of crops grown on the same land in the relevant cycle. In addition, crop rotation helps improve soil structure, increase cation exchange capacity (CEC), and reduce dependence on chemicals and pests. The study employed a library analysis method by reviewing several previous studies on the impact of crop rotation on agricultural productivity and soil ecology. The results showed that crop rotation can increase nitrogen levels in the soil by up to 20%, reduce pesticide use by up to 50%, and increase air use efficiency, especially in areas with limited air supply. In addition, this practice helps create a more stable agricultural ecosystem by increasing biodiversity, such as reducing the number of natural enemies of pests. The findings of this study indicate that crop rotation is a practice that not only increases crop yields but also strengthens the principle of sustainability. With proper maintenance, crop rotation can be an effective solution to reduce land degradation, improve food security, and improve ecological balance in modern food systems. resilience, and improve ecological balance in modern agricultural systems.

One cardiovascular condition known as venous thromboembolism (VTE) is believed to be brought on by hormonal medications like oral contraceptives. Women taking oral contraceptives are more likely to develop VTE over the age of 40 due to a genetic predisposition that can trigger the risk from the cytochrome gene. One of the genes associated with VTE and contraception is the CYP2C19, CYP3A4, CYP1A2, and CYP345 genes. Methods: A quality assessment of the method and risk was conducted using The Joanna Briggs Institute (JBI) Instrument after a number of articles collected from Scopus, Crossref, Ebsco, Pubmed, Science Direct, and Google Scholar were selected by the inclusion criteria. Results:Articles or journals on the JBI instrument showed good quality in the number of 10 research particles. From the results of the journal analysis, several cytochrome genes were obtained, namely the CYP2C19, CYP3A4, CYP1A2, and CYP345 genes. Conclusion: Several types of cytochrome genes that affect oral use as well as VTE. The cytochrome CYP2C19 gene may decrease the effects of clopidogrel. The use of CYP3A4 gene-inducing drugs should be considered at the same time as contraception and it is advisable to use other drug alternatives. Concomitant use of CYP1A2 gene-inducing drugs with contraception should be avoided because they may decrease the contraceptive effect. The use of cyclosporine drugs needs to be monitored because cyclosporine can increase estrogen levels in the liver.

One cardiovascular condition known as venous thromboembolism (VTE) is believed to be brought on by hormonal medications like oral contraceptives. Women taking oral contraceptives are more likely to develop VTE over the age of 40 due to a genetic predisposition that can trigger the risk from the cytochrome gene. One of the genes associated with VTE and contraception is the CYP2C19, CYP3A4, CYP1A2, and CYP345 genes. Methods: A quality assessment of the method and risk was conducted using The Joanna Briggs Institute (JBI) Instrument after a number of articles collected from Scopus, Crossref, Ebsco, Pubmed, Science Direct, and Google Scholar were selected by the inclusion criteria. Results:Articles or journals on the JBI instrument showed good quality in the number of 10 research particles. From the results of the journal analysis, several cytochrome genes were obtained, namely the CYP2C19, CYP3A4, CYP1A2, and CYP345 genes. Conclusion: Several types of cytochrome genes that affect oral use as well as VTE. The cytochrome CYP2C19 gene may decrease the effects of clopidogrel. The use of CYP3A4 gene-inducing drugs should be considered at the same time as contraception and it is advisable to use other drug alternatives. Concomitant use of CYP1A2 gene-inducing drugs with contraception should be avoided because they may decrease the contraceptive effect. The use of cyclosporine drugs needs to be monitored because cyclosporine can increase estrogen levels in the liver.

High exposure to sunlight in tropical areas such as Indonesia increases the risk of skin damage due to ultraviolet (UV) radiation. Sunscreen functions to protect the skin from the bad effects of UV rays, and a good level of knowledge is expected to increase awareness of its use. Surf trainers, who are frequently exposed to sunlight, need proper knowledge and awareness to prevent these negative impacts. This research aims to determine the relationship between the level of knowledge and awareness of the use of sunscreen among surfing trainers at Kuta Beach. The research used an observational design with a cross-sectional approach. The sampling technique used the accidental sampling method with a total of 57 respondents. Data was collected using a questionnaire, and data analysis was carried out using the Spearman correlation test using SPSS version 25. The results showed that 96.49% of respondents had a good level of knowledge, while only 3.5% of respondents had awareness of the use of sunscreen, which was a very low percentage. The results of statistical analysis show that there is no significant relationship between the level of knowledge and awareness of the use of sunscreen with a significance value of 0.469 (p > 0.05).

The maritime industry operates in a complex, rapidly evolving global environment where decision-making accuracy is critical for operational efficiency, sustainability, and risk mitigation. Traditionally, maritime leadership has relied heavily on experience-based decision-making, often leading to cognitive biases and strategic inefficiencies. This study examines the role of scientific paradigms in managerial decision-making, emphasizing how structured epistemological reasoning enhances strategic accuracy and reduces decision-making errors. This research provides original value by addressing the limited integration of structured decision-making models in maritime leadership, which has been largely overlooked in previous studies. While scientific reasoning has transformed decision-making in industries such as finance and healthcare, its application in maritime management remains underdeveloped. The study explores the following research questions: To what extent do scientific paradigms influence managerial decision-making in maritime leadership? How can structured reasoning reduce bias and improve decision accuracy? Using a qualitative approach, semi-structured interviews were conducted with maritime experts, lecturers, and postgraduate students, followed by thematic analysis and comparative evaluation. Results indicate that structured decision frameworks significantly improve managerial effectiveness, yet barriers such as industry conservatism and limited competency development hinder widespread adoption. The study concludes that integrating scientific reasoning into maritime leadership training programs can enhance decision accuracy, promote evidence-based management, and ensure sustainable strategic planning.

This study examines the relationship between risk disclosure in annual reports and a company's default risk through a qualitative literature review approach. Clear and transparent risk disclosure in annual reports can reduce market uncertainty and enhance the perception of the company's financial stability. Through the analysis of various previous studies, it was found that comprehensive risk disclosure can lower borrowing costs, improve the company's credibility, and reduce the potential for financial failure. However, external factors such as market conditions and company policies still play an important role in influencing default risk. This research provides insights that although risk disclosure is effective in managing default risk, other factors must be considered in the analysis of predicting corporate financial failure.

Background: Teenage pregnancy remains a significant public health concern due to its potential risks to both mother and child, including health complications, social challenges, and educational disruption. One of the factors influencing teenage pregnancy is parental patterns, which include parenting styles, communication, supervision, and emotional support. Studies have shown that adolescents from families with authoritarian or neglectful parenting are more likely to engage in risky sexual behavior, increasing the risk of early pregnancy. Understanding the relationship between parental patterns and teenage pregnancy can help develop targeted interventions to prevent adolescent pregnancies. Objective: This study aimed to examine the relationship between parental patterns and the incidence of teenage pregnancy. Methods: A quantitative analytical study with a cross-sectional design was conducted. The sample consisted of 30 teenage mothers selected using a total sampling technique. Data were collected through structured questionnaires assessing parental patterns, including communication, supervision, and emotional support, as well as information about pregnancy incidence. Data analysis was performed using the Wilcoxon signed-rank test to determine the statistical relationship between parental patterns and teenage pregnancy incidence. Results: The study found that 30 respondents (100%) reported experiencing parental patterns that influenced their behavior. Among them, teenagers from families with supportive and communicative parenting had a lower risk of teenage pregnancy. The Wilcoxon signed-rank test showed a significant relationship between parental patterns and the incidence of teenage pregnancy (p = 0.000), indicating that parental guidance and involvement play a critical role in preventing early pregnancy. Conclusion: There is a significant relationship between parental patterns and the incidence of teenage pregnancy. Supportive and communicative parental patterns reduce the likelihood of teenage pregnancy, while neglectful or authoritarian patterns increase the risk. These findings highlight the importance of parental involvement, education, and guidance in adolescent reproductive health.

Asphyxia is a condition in which a baby fails to breathe spontaneously and regularly immediately after birth, preventing oxygen intake and carbonic acid removal (Dewi, 2011). It is a pathological change caused by insufficient oxygen in the respiratory air, leading to hypoxia and hypercapnia (Ridha, 2014). Asphyxia can occur at birth (primary asphyxia) or develop later (secondary asphyxia). This study aims to identify factors influencing neonatal asphyxia at the Pagar Merbau Health Center, Deli Serdang Regency, in 2023. The research employs an analytical method with a cross-sectional approach. Data analysis utilized the chi-square statistical test and Fisher’s Exact Test in SPSS to determine the relationship between independent and dependent variables. Results from bivariate analysis using Fisher's Exact Test revealed a p-value of 0.344, indicating no statistically significant relationship between maternal age and neonatal asphyxia at the Pagar Merbau Health Center in 2023. To reduce neonatal asphyxia risk, pregnant women should undergo regular antenatal care using available health facilities to detect complications such as premature birth (<37 weeks), postmature birth (>42 weeks), low birth weight, or premature rupture of membranes. Early detection and appropriate medical intervention can minimize neonatal asphyxia incidence. Healthcare providers must enhance prenatal education and monitoring programs to ensure better maternal and neonatal health outcomes. Strengthening healthcare services and raising awareness among pregnant women about risk factors can contribute significantly to reducing neonatal asphyxia cases.

The increasing population triggers a demand for land for housing and other activities. Along with this, issues arise regarding the limited availability of land, especially in rapidly developed areas. This limitation has the potential to create an imbalance between the growing need for space and the existing land capacity. This study evaluates the land carrying capacity in four sub-districts in the southern part of Medan City, namely Medan Tuntungan, Medan Johor, Medan Amplas, and Medan Denai, in dealing with the continuously growing population. Using a spatial analysis approach with ArcGIS 10.8 software and detailed spatial data, this research identifies potential areas for residential development and projects the capacity of land to accommodate future populations. The analysis covers physical and environmental aspects such as land slope, soil type, natural disaster risks, and access to public facilities. The results show that each sub-district has different potentials and challenges. Medan Tuntungan, with its large area and flat land conditions, shows significant potential for residential development, although attention must be given to the existence of protected areas and agricultural land that must be preserved. Medan Johor, as an economic center, faces substantial pressure on land use, with some areas nearing their maximum capacity. Medan Amplas and Medan Denai, which are more urban, experience stricter land limitations. Population growth projections indicate a significant increase in land demand in some sub-districts in the coming decades. Without effective management, this has the potential to exert high pressure on the environment and urban infrastructure. This research emphasizes the importance of spatial planning and sustainable development policies to maintain a balance between housing needs and environmental conservation.

Low Birth Weight (LBW) infants are at high risk for complications and are one of the leading causes of infant mortality in Indonesia, including in Aceh Province, where infant mortality rates are significant. This study aims to analyze the impact of LBW infant care on child development in the working area of Langsa Timur Health Center, Langsa Timur District, Langsa City, Aceh Province, in 2023. The research used a qualitative approach, conducting interviews with mothers and infants with a history of LBW. Data analysis was performed descriptively using univariate analysis to identify the characteristics of mothers and infants, as well as child development. The results showed that the majority of mothers (80%) were under 35 years old, had secondary education (100%), and were housewives (100%). The majority of infants were female (60%), and most had appropriate development (60%). The majority of infants had a history of LBW (60%). The findings suggest that appropriate care for LBW infants plays a crucial role in supporting child development and is expected to contribute to efforts to reduce LBW rates and infant mortality in the region, as well as improving the quality of maternal and child healthcare services.