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Poverty reduction in Indonesia is supported by economic activity and social assistance programs, the government provides business capital loans so that people do not depend on social assistance. One of them is PNM Mekaar which aims to develop and empower MSMEs in order to improve the economy and improve the welfare of program implementers, namely underprivileged women. However, problems occur in the implementation of this program, such as use of business capital for personal needs and weekly installment bills without training for customers. This study aims to determine the effectiveness of capital provided by PNM Mekaar for socio-economic needs of families in Sitinjak, South Tapanuli. This research uses descriptive qualitative methods so researchers can better understand the problems that occur. Data collection techniques in is interviews, observation, literature study and documentation. The conclusion obtained from the results of this study is that business capital loans provided by PNM Mekaar are not effective in meeting the socio-economic needs of families. Effectiveness can be measured through following 5 indicators: 1). Indicators of program understanding which show that there are customers who do not know about the purpose of Mekaar, 2). Target accuracy shows that there are customers who are not classified as underprivileged, 3). Timeliness shows that there are customers who do not attend group meetings and are delinquent in weekly payment installments, 4). Achievement of goals shows that only customers who have a business that has increased income, the businesses run by customers are in the MSME and Agriculture sectors. 5). Real changes show that customers' personal financial management is not yet good. Meanwhile, the socio-economic needs of the family which include food, clothing, shelter, education, and health can be met even before becoming PNM Mekaar customers.

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.

The Merdeka Curriculum policy, initiated by the Ministry of Education, Culture, Research, and Technology (Kemendikbudristek), marks a significant paradigm shift in the Indonesian educational landscape. This curriculum emphasizes student-centered learning, flexibility, and the development of competencies according to students' interests and talents. This study aims to critically analyze the relevance of the philosophy of progressivism, pioneered by John Dewey, as a conceptual foundation for the implementation of the Merdeka Curriculum. Using a systematic literature review method on 15 Sinta indexed scientific journals (minimum Sinta 4) published between 2018-2024, this study examines the alignment between the core principles of progressivism such as experience as the basis of learning (learning by doing), the teacher's role as a facilitator, problem-solving, and democratic education and the essence of the Merdeka Curriculum policy. The analysis reveals a strong alignment between the two concepts. Project-based learning, content differentiation, and formative assessment within the Merdeka Curriculum are concrete manifestations of progressive ideas. However, this study also identifies implementation challenges, such as teacher readiness, school culture transformation, and resource availability, which can hinder the internalization of this philosophy at the practical level. It is concluded that a deep understanding of the philosophy of progressivism by stakeholders, especially educational managers and teachers, is crucial to ensure that the Merdeka Curriculum becomes not just an administrative change, but also a substantive and sustainable pedagogical transformation.

Low Birth Weight (LBW) infants are among the leading causes of neonatal morbidity and mortality in Indonesia. This condition results from the immaturity of organ systems, including thermoregulation, making infants vulnerable to hypothermia. One non-pharmacological intervention to maintain body temperature stability is the nesting technique, which positions the baby in a flexed posture similar to the intrauterine condition using soft rolled cloths as a “nest.” This case study aimed to determine the effect of nesting on body temperature changes in LBW infants in the perinatology room of RSUD Batang. The study used a descriptive case study with a nursing process approach involving five LBW infants (<2500 g, spontaneous breathing). The intervention involved applying nesting for 30 minutes daily over three consecutive days. Body temperature was measured before and after the intervention using a digital thermometer. The results showed an increase in body temperature in all subjects. The average temperature before intervention was 35.9°C and increased to 36.6°C after three days of nesting therapy. This indicates that nesting effectively helps maintain body temperature stability in LBW infants by providing comfort, reducing stress, and conserving body energy. In conclusion, nesting is an effective evidence-based nursing intervention for improving body temperature in LBW infants and is recommended for perinatology care settings.

One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.  

The COVID-19 pandemic has served as a major catalyst in transforming work patterns and organizational culture across various sectors. This study aims to provide an in-depth description of changes in work culture after the pandemic using a qualitative descriptive method. Data were collected through literature reviews from scientific journals, books, and relevant research reports. The results show that the pandemic triggered significant transformations in organizational work systems, particularly through the adoption of flexible work models such as work from home (WFH) and hybrid working. This shift was accompanied by an increased reliance on digital technology as the primary tool for coordination, communication, and performance evaluation. In addition to systemic changes, the pandemic fostered new organizational values such as flexibility, empathy, trust, and work-life balance. Human-centered leadership has become increasingly vital for maintaining employee motivation and psychological well-being. In the context of human resource management, recruitment, training, and performance evaluation have become more result-oriented, emphasizing actual contributions rather than physical presence.  

This study aims to describe the role of digital media in the dynamics of teaching and learning interactions in educational environments. The development of information and communication technology has brought about significant changes in the learning system, where digital media has now become an integral part of teaching and learning activities. The research method used was descriptive qualitative, with data collected through journals and books related to digital-based learning. The results indicate that digital media plays a significant role in increasing the effectiveness and flexibility of the learning process. Digital media helps teachers deliver material more engagingly, facilitates two-way communication between teachers and students, and supports faster and more efficient learning evaluation. However, the use of digital media also creates new dynamics, such as reduced direct social interaction and the emergence of challenges in maintaining student learning motivation. The effectiveness of digital learning is greatly influenced by teachers' digital literacy readiness, student discipline, and the support of school infrastructure and policies.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

This study aims to comprehensively analyze the role of tax consultants in improving taxpayer compliance with the Value Added Tax (VAT) rate increase policy from 11% to 12%, which will take effect in 2025. The research adopts attribution theory to explore how professional assistance can influence taxpayers’ perception and behavioral shifts toward compliance. A descriptive qualitative method was employed, with data collected through literature studies, participatory observation, and semi-structured interviews involving one tax consultant and two taxpayers who received VAT reporting assistance. The findings reveal that the role of tax consultants extends beyond administrative functions. They not only assist in technical adjustments such as Coretax system configuration and Periodic VAT Return reporting but also play a crucial role in fostering fiscal awareness through educational and psychological approaches. Empirically, consultant assistance improved clients’ reporting timeliness from 68% to 91% and reduced tax invoice errors by 27% within a three-month mentoring period. Moreover, consultants contributed to shifting taxpayers’ attribution from external factors—such as blaming the system or regulations—to internal factors, including personal awareness and responsibility. These results demonstrate that the presence of tax consultants strengthens both formal and material compliance, leading to sustainable, awareness-based tax behavior. Therefore, tax consultants serve as catalysts for behavioral transformation and play a strategic role in shaping an adaptive fiscal culture amid dynamic taxation policy changes in Indonesia.

Early financial management is an important skill for adolescents to form healthy financial behavior. However, observations at MTS Ummul Qura show that most students are still low in financial literacy and are not accustomed to saving. This community service was conducted to improve students' financial literacy through a combination of counseling guidance and saving practices at school. The method used is a case study with a participatory approach, involving students, counseling teachers, homeroom teachers, and school officials. Activities included financial literacy socialization, savings practice training, and regular monitoring and mentoring. The results showed an increase in financial literacy awareness, changes in consumptive behavior to be more rational, and the formation of consistent saving habits with student participation increasing from 25% to more than 70%. The program also received active support from teachers and parents, so it has the potential to become a sustainable school culture. The findings confirm that the integration of counseling and real practice is effective in building adolescent financial literacy and supporting the national financial literacy agenda. 

Unpredictable climate fluctuations are now a challenge to the survival of livestock, one of the largest food commodities in Kalimantan. As one of Indonesia's largest island, straddled by the equator, has a tropical climate that frequently experiences culmination phenomena due to year-round sunlight. This study aims to analyze livestock suitable for breeding in Kalimantan, considering various criteria from a reproductive perspective. This review integrates recent empirical studies and regional data to evaluate reproductive responses, adaptive physiology, and management strategies of tropical cattle under the environmental stressors typical of Kalimantan. Data collection will present various data on livestock in extreme hot environments from various parts of the world, which can reproduce well as a reference for adoption in Kalimantan. The novelty of this study lies in its synthesis of tropical reproductive physiology with practical interventions specific to Kalimantan’s humid equatorial environment. Recommended adaptive strategies include selective breeding for heat-tolerant genotypes, nutritional fulfillment, water supply, and thermal housing management. Collectively, these measures strengthen the resilience of tropical cattle production systems, improving food security and sustainability under climate variability.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

This research intends to examine the application of the Child-Friendly School (CFS) policy in Sidoarjo Regency, concentrating on its effects on educational quality, changes in school culture, and the efficiency of collaborative governance among involved parties. The research is based on the necessity to enhance secure, inclusive, and child-focused learning settings that align with the regional government’s dedication to transforming public education services. A qualitative case study method was employed, which included informants from the Education and Culture Office, school leaders, educators, and participants from child advocacy groups. The results indicate that the CFS policy in Sidoarjo has effectively improved student engagement, teacher awareness of humanistic methods, and collaboration among institutions to foster a positive learning environment. The implementation of the policy illustrates a transition in school culture from an emphasis on instruction to a compassionate learning environment. Additionally, digital advancements and data-based reporting systems have enhanced transparency and accountability. In summary, Sidoarjo’s CFS policy demonstrates an effective implementation of public value management and collaborative governance principles within education policy. The research suggests improving teacher abilities, reinforcing assessment systems, and increasing inter-sector cooperation to guarantee the program's sustainability

Background: Anemia in pregnancy increases the risk of maternal and fetal morbidity and mortality, with a higher incidence in the third trimester. Although Fe tablets serve as the main therapy, non-pharmacological alternatives such as beetroot and lemon juice also have the potential to raise hemoglobin levels. Objective: To determine the effect of consuming beetroot-lemon juice combined with Fe tablets on hemoglobin levels in third-trimester pregnant women in Semarang. Method: This study applied a quasi-experimental design with a two-group pre-test post-test approach, allowing the measurement of hemoglobin level changes before and after the intervention. The study population consisted of all pregnant women in their third trimester, with gestational ages between 32 and 38 weeks, registered at two community health centers: PMB Puji Widiastuti, Amd.Keb, with 16 anemic respondents, and PMB Ika Febri Setyaning Astuti, Str.Keb, with 15 anemic respondents. A total of 31 respondents were obtained using total sampling. Data collection was conducted through observation sheets, and analysis was performed using the Mann Whitney statistical test. Results: The intervention group, which consumed beetroot and lemon juice along with Fe tablets, achieved a Mean Rank of 13.41, whereas the control group recorded a Mean Rank of 18.77, with an effectiveness difference of 5.36. Statistical analysis yielded a p-value of 0.048, indicating a significant difference between the groups. In conclusion, the combination of beetroot and lemon juice with Fe tablets effectively increased hemoglobin levels among third-trimester pregnant women with anemia. This finding suggests that such combination therapy can serve as a valuable alternative in the management of anemia during pregnancy.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

Digital transformation in public services is an absolute necessity in the era of the Industrial Revolution 4.0, including in local government personnel management. This research analyses the digital transformation of civil servants’ (ASN) promotion services through the implementation of the Promotion Management System (SIPEKAT) at the Regional Personnel Agency of Sidoarjo Regency. Employing a qualitative approach with data collection techniques through in-depth interviews, participant observation, and documentation study, this research explores the transformation process from a manual to a digital system, the implementation challenges, and its impact on service effectiveness and efficiency. The results indicate that the digital transformation via SIPEKAT successfully increased processing time efficiency by up to 60%, reduced the use of physical documents by up to 85%, and improved the transparency and accountability of the services. However, challenges were found, including a digital competence gap among employees, limitations in technological infrastructure in several Regional Government Work Units, and resistance to change from some stakeholders. The novelty of this research lies in the comprehensive analysis of the digital transformation ecosystem of personnel services, integrating technological, organisational, and user behaviour perspectives, whilst producing an e-government implementation model for personnel services that can be adopted by other local.

This research analyses the challenges to service innovation in civil registration, specifically the issuance of birth certificates at the Sidoarjo Regency Department of Population and Civil Registration, within the context of governmental digital transformation. Employing a qualitative approach via in-depth interviews, field observations, and document analysis, the study identifies various obstacles encountered in the process of public service digitisation. The findings indicate that the principal challenges include: (1) resistance to change from both civil servants and the public regarding the digital system; (2) limitations in information technology infrastructure and internet connectivity in rural areas; (3) the digital literacy gap between urban and rural community groups; (4) the complexity of coordination among government agencies within the integrated system; and (5) budgetary constraints for continuous system maintenance and development. The study also found that despite various innovations such as online services, mobile apps, and digital queuing systems, their implementation still faces significant technical and non-technical impediments. These findings contribute to the literature on public sector innovation by revealing the dynamics of e-government implementation at the regency/city level, and offer strategic recommendations for policymakers on optimising the digital transformation of civil registration services. The novelty of this research lies in its comprehensive analysis, which integrates technological, organisational, and social perspectives within the context of local government in Indonesia post-COVID-19 pandemic.

Left ventricular hypertrophy (LVH) can be identified through both electrocardiography (ECG) and echocardiography, with echocardiography recognized as the gold standard for the assessment of LVH. This imaging modality determines the presence of LVH by evaluating the left ventricular mass index (LVMI). For diagnostic purposes, LVH is defined in males as a left ventricular mass index greater than 115 g/m² and in females as greater than 95 g/m². Despite the high accuracy of echocardiography in diagnosing LVH, access to this examination is not universal across all healthcare facilities. Consequently, electrocardiography, a widely available, non-invasive, and cost-effective diagnostic tool, serves as an alternative for the diagnosis of LVH. Several criteria exist for the electrocardiographic assessment of LVH, including the Sokolow-Lyon and Cornell voltage criteria. However, the sensitivity of these electrocardiographic methods remains relatively low, with reported sensitivities of 17% for the Sokolow-Lyon criteria and 35% for the Cornell criteria. In left ventricular hypertrophy, the interstitium experiences changes characterized by fibrosis and other deposits. These alterations can reduce the expression of hypertrophic myocardial tension and limit the diagnostic capabilities of surface electrocardiograms. Additionally, several factors influence electrical tension, including variations in chest wall thickness, heart muscle activity, the distance of the electrode from the left ventricle, and lung activity. The presence of these limiting factors can increase the rate of false negatives in diagnosis. In 2017, Peguero and Lo Presti introduced novel criteria for the diagnosis of LVH, defined by evaluating the deepest S wave and summing it with the S wave in lead V4. According to these new criteria, LVH is identified as ≥ 2.8 mV in men and ≥ 2.3 mV in women. The Peguero-Lo Presti criteria demonstrate improved sensitivity when compared to traditional criteria such as Sokolow-Lyon and Cornell, offering enhanced diagnostic accuracy.

The development of digital technology has fundamentally changed political communication patterns, especially among Generation Z who grew up in a social media ecosystem. This study aims to analyze the influence of political campaigns through Instagram on changes in political attitudes of students at the Faculty of Social and Political Sciences at Bina Bangsa University. This study uses an explanatory quantitative approach. Data collection techniques were carried out through a survey using a closed questionnaire, which was distributed to 100 respondents. Data were analyzed using a simple linear regression test with the help of SPSS software version 25. The results of the study indicate that political campaigns on Instagram have a significant influence on changes in students' political attitudes. The dimensions of attitudes influenced include attention to issues, understanding of political messages, and acceptance of certain ideas or figures. Based on these findings, it can be concluded that credible, relevant, and communicative digital campaigns have great potential in shaping the political orientation of Generation Z. Therefore, adaptive communication strategies are needed as well as strengthening political and digital literacy among students to encourage more critical and responsible political engagement.

This research examines the role of school principals' digital leadership in enhancing technology-based learning quality in elementary schools during the Society 5.0 era. The Society 5.0 era demands educational transformation that integrates digital technology with humanistic approaches to create quality learning. School principals, as educational leaders, have a strategic role in directing digital transformation in schools. This research employs a qualitative approach with a case study method in several elementary schools that have implemented technology-based learning. Research findings indicate that principals' digital leadership encompasses five main dimensions: clear digital vision, technology competence, teacher capacity development, change management, and innovation culture building. These findings provide theoretical contributions to educational leadership concept development in the digital era and practical implications for principals' professional development.