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The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Health education at the elementary school level represents a long-term investment in developing a stronger and more capable generation. By fostering a proper understanding from an early age, children are expected to build a resilient defense against various health threats. This community service program aims to broaden the knowledge and awareness of students at SDN 054945 Dogang Village, Gebang District, Langkat Regency, North Sumatra, regarding Clean and Healthy Living Behavior (known as PHBS). As a promotive and preventive strategy, PHBS is essential to instill from childhood to cultivate healthy habits and prevent various health disorders. This study utilizes a qualitative approach, applying the Miles and Huberman interactive analysis model. The activity, conducted on July 20, 2024, involved 77 fourth and fifth-grade students and followed three main stages: preparation, implementation, and evaluation. Socialization was carried out interactively through handwashing tutorial videos, physical exercises, PHBS-themed songs and rhythmic clapping, and Q&A sessions. The results indicated an improvement in students' understanding of various PHBS indicators, including handwashing habits, waste management, healthy food consumption, physical activity, growth monitoring, avoiding tobacco smoke, maintaining toilet cleanliness, and eradicating mosquito larvae. The active participation shown by the students reflects a heightened awareness of practicing PHBS within the school environment. In conclusion, this educational initiative has delivered a positive impact on student knowledge and holds the potential to foster a sustainable culture of clean and healthy living, both at school and in their daily lives.

The problem of household organic waste remains a major challenge in urban areas, including in the North Rejowinangun Village of Magelang City. High population density and limited land use cause the volume of organic waste to continue to increase and impact the condition of the Final Disposal Site (TPA) which is experiencing overcapacity. This community service activity aims to provide a community-based organic waste management solution through the cultivation of Black Soldier Fly (BSF) maggots as a method of organic waste bioconversion. The implementation method is carried out in a participatory manner through the stages of preparation and problem identification, implementation of activities in the form of education and direct practice of BSF maggot cultivation, as well as monitoring and evaluation. The results of the activity show that BSF maggots are able to decompose household organic waste effectively, as indicated by a reduction in waste volume in a relatively short time and a decrease in potential odor. BSF larvae show stable growth with a high level of waste consumption, especially in media with good humidity and management. In addition to the environmental impact, this activity also increases public knowledge and awareness about the importance of organic waste management and opens up opportunities for the development of maggot cultivation as a productive activity with economic value. Thus, BSF maggot cultivation can be an alternative solution for sustainable organic waste management that is easy to implement in the community.

Islamic Religious Education (PAI) plays a crucial role in shaping students' personality and morals, not only by imparting religious knowledge but also by internalizing moral values for everyday life. The rapid development of technology, globalization, and social change presents challenges to moral development, requiring PAI learning to effectively integrate moral values in classroom dynamics. This study aims to examine the integration of moral values in PAI learning and its implications for strengthening character education. Using a qualitative approach with library research, data were gathered from books, journal articles, and previous studies on PAI and moral education. Data collection was through documentation, and content analysis was used to synthesize concepts, theories, and findings. The study finds that moral values in PAI learning are integrated through two approaches: explicit and implicit. Explicit integration involves teaching materials containing moral values, while implicit integration occurs through teacher role models, humanistic interactions, classroom management, and participatory and contextual learning methods. The integration of moral values enhances the meaning of PAI learning and contributes to students' attitudes and behavior. This study highlights that well-designed, value-oriented PAI learning plays a vital role in strengthening character education and continuously fostering students' morals.

The retail grocery business is an important part of the traditional market economy. However, most micro-businesses still face limitations in financial management and inventory control. This community service activity aims to improve the capacity of retail grocery businesses in Bolu Market, Tallunglipu District, through assistance with simple financial record-keeping and inventory management based on sales data. The implementation methods included observation, socialization, training, and direct assistance to business partners. The results of the activity showed an increase in the partners' understanding of the importance of financial recording and inventory, as well as their initial ability to implement daily business recording. This activity contributed to improving business efficiency and supporting the sustainability of micro businesses in traditional markets. Furthermore, business partners have demonstrated improvements in more structured inventory management, resulting in reduced waste and stock discrepancies. This initiative is expected to have a long-term impact on developing the capacity of micro-entrepreneurs in traditional markets.

Hypertension, a global health issue, is increasingly prevalent and significantly contributes to morbidity and mortality. It often coexists with obesity, a key risk factor for hypertension and vascular complications. The combination of hypertension and obesity leads to metabolic changes, chronic inflammation, and oxidative stress that damage retinal blood vessels, directly affecting visual acuity. This literature review examines the relationship between hypertension, obesity, and visual acuity, analyzing 20 articles published between 2021 and 2025, sourced from PubMed, Google Scholar, and ScienceDirect. The study found a significant association between hypertension and obesity with decreased visual acuity. Obesity not only serves as a comorbidity but also as a mediator, worsening hypertension's effects through mechanisms like insulin resistance and endothelial dysfunction. Longitudinal studies indicate that visual impairment is progressive, while cross-sectional studies highlight its high prevalence in hypertensive obese populations. The review emphasizes the need for routine eye exams, blood pressure control, and weight management as preventive measures. In conclusion, hypertension and obesity together significantly increase the risk of visual impairment, necessitating a multidisciplinary approach to care and promoting preventive strategies to preserve eye health and enhance patients' quality of life.

Clean water quality is an important factor in supporting public health. In Kaliwader Village, Bener District, Purworejo Regency, drilled well water is used as the main source of clean water, however, based on initial testing, discrepancies were still found in several water quality parameters, particularly turbidity. The Community Service Lecture (KPM) activity of the Al-Qur'an Science University (UNSIQ) aims to improve the quality of drilled well water through the implementation of a water filtration system combined with a venturi aerator and providing education to the community about clean water management. The method used is a descriptive method with an observational approach, including water sampling, laboratory testing at the Regional Health Laboratory UPT, and the implementation of a Malang sand-based filtration unit with venturi aeration. The test results showed that the water turbidity level before treatment reached 8 NTU, exceeding the established quality standards. After the implementation of the filtration system and venturi aerator, the physical quality of the water improved, marked by a decrease in turbidity and an increase in water clarity. Chemical and microbiological parameters were generally within safe limits according to the Regulation of the Minister of Health of the Republic of Indonesia Number 2 of 2023. This activity demonstrated that the application of simple technology by UNSIQ KPM students can play an effective role in improving the quality of drilled well water and supporting the provision of more adequate clean water for the people of Kaliwader Village.

This study aims to analyze the influence of port infrastructure, logistics connectivity, and fleet capacity on the performance of sea tolls in Indonesia. The approach used in this literature review study is descriptive qualitative. The data collection technique used is a literature study or review of relevant previous articles published between 2021 and 2026. The technique used in this literature review is comparative analysis. The data used in this descriptive qualitative approach came from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study show that: 1) Port infrastructure affects sea toll performance; 2) Logistics connectivity affects sea toll performance; 3) Fleet capacity affects sea toll performance.

Waste management at the village level still faces various challenges, particularly related to the practice of open burning, which causes environmental pollution and health risks. This condition reflects a gap between the concept of sustainable waste management within the framework of the Sustainable Development Goals (SDGs) and the social reality of local communities. This community service activity aims to implement a low-smoke waste burning container as a community-based waste management innovation and to analyze its contribution to the achievement of the SDGs in Nglaris Village. The method applied was a participatory approach involving observation, socialization, design and construction of the burning container, assistance, and program evaluation. The results indicate that the implementation of the low-smoke burning container reduces the intensity of smoke emissions, increases community participation, and encourages behavioral changes in waste management practices. The program also contributes to improving the quality of the living environment and supports the achievement of SDGs, particularly in environmental, health, and sustainable settlement aspects. These findings demonstrate that simple technological innovations adapted to local social conditions can serve as a model for sustainable waste management at the village level.

Psychology personnel in primary healthcare centers (Puskesmas) play a strategic role in delivering mental health services at the primary level; however, they are frequently confronted with complex and multifaceted job demands. This study aims to examine the effects of workload and work stress on the job performance of psychology personnel in Puskesmas in Surabaya City. A quantitative approach with a correlational cross-sectional design was employed. The study population comprised all psychology personnel working in Puskesmas in Surabaya City, with total sampling applied, resulting in 63 respondents. Workload and work stress were measured using five-point Likert scales, while job performance was assessed based on monthly psychology service reports. Data were analyzed using multiple linear regression analysis. The results indicate that the majority of psychology personnel experienced high workload levels and relatively high work stress, whereas overall job performance was predominantly categorized as good. Regression analysis revealed that workload and work stress simultaneously had a significant effect on job performance, and partially both variables exerted a negative effect on performance. These findings suggest that although psychology personnel are generally able to maintain adequate performance, excessive workload and elevated work stress may potentially undermine performance in the long term if not properly managed. Therefore, this study highlights the importance of systematic workload management and work stress intervention strategies to sustain the quality of psychological services in primary healthcare settings.

This study aims to analyze the shoe production process from an operational management perspective at PT. XYZ. The focus of the research is directed at the stages of the production process and the management of raw materials in supporting the smooth running and efficiency of production activities. This research uses a descriptive qualitative approach carried out through an Internship Experience Practice (PPL) at PT. XYZ. Data was collected through direct observation of production activities, interviews with relevant parties in the production department, and supporting documentation. The data obtained was analyzed by describing the production process flow, raw material management system, and production process control, then linked to the concept of operational management. The results showed that the shoe production process at PT. XYZ consisted of several interrelated stages, starting from raw material management to the main production process. The company has implemented a fairly structured operational management system, characterized by the recording of raw materials, the separation of materials by type, and the application of the First in First Out (FIFO) method to maintain material quality and smooth production. However, several operational obstacles were still found, such as limited production time, suboptimal coordination between departments, and the potential for defective products in the production process. The implementation of operational management at PT. XYZ has supported the shoe production process quite effectively, particularly in raw material management and production control. Nevertheless, improved coordination and continuous evaluation of the production process are needed to enhance operational efficiency and product quality.

The development of information technology has triggered significant changes in the Indonesian healthcare system, including through the implementation of telemedicine as a key innovation. This digital health innovation requires strengthening the role of health law to ensure service quality, patient safety, and legal guarantees for healthcare workers and service providers. This paper aims to examine the function of health law in the management of national healthcare services, with a particular focus on telemedicine healthcare services, and to evaluate the suitability of its regulations in protecting patient rights. The methodology used is normative legal analysis, which involves examining various laws and regulations such as Law Number 72 of 2023 concerning Health, Law Number 8 of 1999 concerning Consumer Protection, and Regulation of the Minister of Health Number 20 of 2019 concerning the Implementation of Telemedicine Services. Supporting data was obtained from reviewing national scientific journals, which discuss aspects of health law and telemedicine in Indonesia. The results of the study indicate that health law functions as a mechanism to regulate service standards, protect patient rights, and oversee the accountability of healthcare workers in telemedicine practices. However, the implementation of regulations related to telemedicine still faces several obstacles.

Kawengen Village, located in East Ungaran District, Semarang Regency, is one of the main corn-producing areas with strong potential to be developed into processed products with high economic value. However, limited community knowledge in product processing, business management, and marketing has prevented corn production from generating optimal added value. This community service program aims to strengthen village entrepreneurship through the establishment of a corn production house as a center for innovation, training, and business mentoring. The production house is expected to enhance community skills, promote economic independence, and support sustainable local economic development. The program was implemented through the PPK Ormawa initiative, which included socialization of corn-based product innovations, basic financial bookkeeping training, digital marketing training, product innovation workshops, and continuous mentoring in production, marketing, and financial management. The results demonstrate significant improvements in community skills in processing corn into value-added products, increased understanding of basic business financial management, and enhanced capacity to utilize digital media for market expansion. The corn production house also functions as a community collaboration hub that strengthens business development based on local resources. Overall, the strategy of developing village entrepreneurship through a corn production house has proven effective in encouraging the growth of productive community-based enterprises, strengthening local economic independence, and fostering entrepreneurial interest rooted in village potential.

Financial Literacy is a crucial aspect in supporting the success of a business for young entrepreneurs, especially in preparing financial reports. Financial literacy encompasses knowledge of money management, investment, and financial planning, while self-management encompasses skills such as time discipline, emotional control, and decision-making. "Improving Financial Literacy and Self-Management for Young Entrepreneurs of Polytechnic Students" has successfully achieved its primary objective with significant achievements. The general objective was achieved through a 25-30% increase in financial literacy and self-management scores, enabling students to manage their businesses more effectively and sustainably. Specific objectives were also met: workshops provided basic knowledge, mentoring trained practical skills, and the application of the concept of forming an aware community. Positive impacts were seen in reducing business risks and contributing to the polytechnic's entrepreneurial ecosystem. Positive impacts resulting from this program include reducing business risks and contributing to the development of the entrepreneurial ecosystem at the Polytechnic. This program is expected to become a model that can be applied in other educational institutions to support the development of young entrepreneurs in Indonesia.

Anxiety is a prevalent mental health issue that affects psychological well-being and daily functioning. In Muslim communities, Islamic spiritual practices are commonly used as coping strategies, yet empirical evidence regarding their effectiveness in reducing anxiety has not been systematically consolidated. This study aimed to synthesize scientific evidence on Islamic spiritual interventions for anxiety reduction. A systematic literature review was conducted in accordance with PRISMA guidelines by searching Google Scholar, PubMed, ScienceDirect, and Elsevier. Observational studies published between 2019 and 2026 that examined Islamic spiritual interventions and reported anxiety outcomes were included and analyzed narratively. Ten eligible articles were identified. The review demonstrates that Islamic spiritual interventions, such as dhikr, prayer, Qur’an recitation, and Islamic spiritual counseling, are consistently associated with reductions in anxiety across diverse populations and settings. Although the magnitude of effects varied, the overall findings indicate a beneficial role of Islamic spiritual practices in anxiety management. These results suggest that Islamic spiritual interventions may be integrated as complementary approaches within mental health and public health services for Muslim populations, while further methodologically rigorous studies are required to strengthen the evidence base.

Indrokilo Botanical Garden in Boyolali is an environment-based tourism area that serves strategic functions as an ex-situ conservation institution, as well as a center for education, research, and knowledge-based recreation. However, its management still faces challenges in maintaining a balance between tourism development and conservation mandates. This study aims to analyze the role of management performance in promoting ecotourism sustainability at Indrokilo Botanical Garden from environmental, social, and economic perspectives. The research employed a qualitative descriptive approach. Data were collected through field observations and in-depth interviews with purposely selected informants, including management authorities, field officers, local community members, and visitors. The findings indicate that management performance at Indrokilo Botanical Garden has been relatively effective in daily operational activities, such as site maintenance and visitor services. Nevertheless, limitations remain in long-term strategic planning, human resource capacity development, and the active involvement of local communities as management partners. These constraints have resulted in the suboptimal implementation of conservation and educational functions. The study demonstrates that management performance plays a crucial role in determining ecotourism sustainability by ensuring a balance between environmental protection, social benefits, and economic viability. Therefore, strengthening management performance is essential to support sustainable ecotourism development at Indrokilo Botanical Garden.

This meta-analysis assesses the effectiveness of mobile health (mHealth) applications in trauma management in the Middle East region, based on a systematic review of 47 empirical studies with a total of 12,486 participants published between 2015 and 2024. The quantitative synthesis results indicate that implementing mHealth has a statistically significant impact on improving trauma management, with a strong pooled effect size (g=0.78, 95% CI [0.65, 0.91], p<.001). Subgroup analyses reveal that the highest effectiveness is observed in interventions targeting Post-Traumatic Stress Disorder (PTSD) (g=0.86), followed by physical trauma management (g=0.74) and general psychological trauma (g=0.69). Further meta-regression findings identify the duration of application use (β=0.42, p<.001) and the level of intervention personalization (β=0.38, p<.01) as significant moderators influencing the magnitude of intervention effects. From an implementation perspective, user engagement reached 76.4%, and the retention rate was 68.2% after 6 months of use. Clinical outcome analyses demonstrate a significant reduction in PTSD scores with a mean difference of -14.6 points (p<.001) as well as a substantial improvement in quality of life (d=0.82). Comparatively, these findings extend the results of Goreis et al. (2020) and Kayrouz et al. (2018) by delineating more specifically the effectiveness of interventions in Middle Eastern populations. However, they differ from Yeager and Benight (2018) regarding the optimal duration of use. The principal contribution of this study lies in elucidating the central role of cultural adaptation, which shows a strong correlation with the effectiveness of mHealth applications (r=0.56, p<.001) in the context of trauma management in the Middle East.

Dairy goat farming holds significant economic potential as a rural enterprise alternative, driven by increasing market demand for goat milk, which is known for being low-allergen and highly nutritious. This article presents a case study on Okane Mochi Farm, a dairy goat farming unit located in Ngaglik Village, Gebang District, Purworejo Regency. This study aims to analyze the breeding management strategies, product innovation, and economic impacts generated by the farm. The method used is field observation and descriptive study of the farm's operations. Observations indicate that the success of Okane Mochi Farm is driven by three main factors: (1) Innovation in selecting superior breeds such as Anglo Nubian and Sapera for high milk productivity; (2) Implementation of strict housing management and hygiene standards to maintain milk quality; and (3) Product diversification through flavored pasteurized milk processing and the utilization of livestock waste into organic fertilizer (zero waste). The study concludes that the upstream-downstream integration model applied by Okane Mochi Farm can serve as a reference for sustainable rural economic empowerment models.

This study aims to analyze how work skills and work flexibility affect work productivity through job satisfaction as an intervention variable among Gojek partners in the Malang City area. This study uses a quantitative methodology with a causality design. Using simple random sampling, questionnaires were sent to 120 selected Gojek partners to obtain initial data. A Structural Equation Modeling (SEM) based on linear regression analysis was used to analyze the data. This was done using the SPSS program. The results of the study indicate that work skills and work flexibility positively and significantly affect the productivity of Gojek partners. In addition, job skills and work flexibility also have a positive and significant effect on job satisfaction. Job satisfaction is also proven to have a positive and significant effect on work productivity, and also functions as a mediating variable in the relationship between job skills and work flexibility and work productivity. The results show that job satisfaction can increase with job skills and a more flexible work environment. Ultimately, this will have an impact on increasing the productivity of Gojek partners. It is hoped that this research will help digital platform managers create more flexible and sustainable HR management strategies.

Stroke is one of the non-communicable diseases that is the leading cause of disability and death in the world. Clinical factors such as hypertension, diabetes mellitus, body mass index (BMI), and unhealthy lifestyle are known to contribute to the incidence of stroke. Oe-Cusse Referral Hospital serves as the main referral center in the treatment of stroke cases, but data on contributing clinical factors and medical treatment and rehabilitation strategies are still limited. This study aims to analyze the clinical factors that contribute to the incidence of stroke and describe medical treatment and rehabilitation strategies in stroke patients at Oe-Cusse Referral Hospital.This study is a quantitative study with a cross-sectional observational design. The research sample amounted to 50 stroke patients who were treated in the January-November 2025 period, selected using purposive sampling techniques. Data were collected through medical records and questionnaires related to medical treatment and rehabilitation. Data analysis was carried out using the SPSS program, including descriptive analysis and logistic regression to see the relationship between clinical factors (hypertension, diabetes mellitus, lifestyle, BMI, and other factors) and stroke incidence. The results of the descriptive analysis showed that the average age of stroke patients was 56.2 ± 9.8 years, with an age range of 39–78 years. The average BMI of the patient was 27.5 ± 3.1 kg/m² which indicates a tendency to be overweight. The average systolic blood pressure of the patient was 150 ± 18 mmHg, indicating the predominance of hypertension in stroke patients. The average length of rehabilitation lasted 6.3 ± 1.8 weeks. Logistic regression analysis showed a significant relationship between clinical factors, especially hypertension, BMI, and diabetes mellitus, and stroke incidence. Clinical factors such as hypertension, high BMI, and diabetes mellitus contribute significantly to the incidence of stroke at Oe-Cusse Referral Hospital.