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Mikoriza Mustofany; Ila Sahaya; Dini Sukanti Fatonah; Sri Mulyeni

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Drug abuse among university students is a problem that needs serious attention because it can damage health, reduce academic achievement, and hinder the future of the younger generation. University students are in a phase of self-discovery, making them susceptible to unhealthy environments and social circles. Therefore, comprehensive drug prevention efforts are needed in higher education settings. This article discusses various forms of drug prevention among students through education, character building, and active student involvement in positive activities. The method used is a literature review from various relevant sources. The results of the discussion show that drug prevention can be effective if supported by cooperation between the campus, families, and students. Education about the dangers of drugs, strengthening moral values, and creating a safe and healthy campus environment are important steps in preventing drug abuse. With continuous prevention efforts, it is hoped that students will be able to protect themselves from the influence of drugs and play a role as a healthy, accomplished, and responsible young generation.

Emiliana Vivi

Berkat : Jurnal Pendidikan Agama dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Studies on Eucharistic Adoration have predominantly emphasized its role as a personal devotional practice and individual spirituality, while its implications for Catholic Religious Education as a space for faith formation remain underexplored. This gap indicates the need for a theological-pedagogical reflection that connects Eucharistic Adoration with the process of faith education, particularly in the context of young people. This study aims to examine Eucharistic Adoration as an expression of Sacramentum Caritatis and its relevance as a formative space within Catholic Religious Education. The research employs a qualitative approach through a library research method, analyzing Church documents, theological works, and relevant academic literature on the Eucharist, faith education, and psycho-spiritual well-being. The findings reveal that Eucharistic Adoration is not merely a liturgical or devotional practice but also holds significant pedagogical value. It can be understood as a contemplative space that enables young people to experience a personal relationship with Christ, reflect on their inner experiences, and deepen their awareness of God’s transformative love. Furthermore, this study indicates that Eucharistic Adoration has the potential to support psycho-spiritual well-being by providing moments of silence, self-acceptance, and meaning-making in the light of faith. These findings highlight that integrating Eucharistic Adoration into Catholic Religious Education can enrich faith learning processes and help young people live their faith in a more personal and holistic manner. This study contributes to theological and educational discourse by positioning Eucharistic Adoration as a relevant practice of faith formation within contemporary Catholic education.

Ratih Titik Haryati

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

Aina Ainaul Mardliyah; Ahmad Tanzeh; Binti Maunah

World Journal of Islamic Learning and Teaching 2026 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

The dynamics of the development of Madrasah Tsanawiyah (MTs) Al Hikmah cannot be separated from the role of the principal’s communication. Analogous to the human body, communication functions as blood that must flow to all parts. This constitutes one of the foundations for quality development. The communication strategy of the principal of MTs Al Hikmah in quality development exhibits distinctive characteristics. The principal is able to establish highly effective communication despite not having an educational background in communication studies. The principal employs prophetic-based communication strategy to enhance institutional quality. This study is qualitative research employing a phenomenological approach. Data were collected through interviews with the principal, foundation caretakers or administrators, teachers, parents or students, and stakeholders. In addition, interview data were systematically dialogued with documents and observations. After data collection, the data were analyzed using prophetic and quality-based approaches. The analytical process involved data condensation and triangulation to ensure the scientific accountability of the findings. The communication implemented operates effectively according to its roles as persuasive, informative, collective-regulative, and integrative, with a linear pattern through channels of direction, instruction, and task assignment aligned with institutional objectives. (b) The direction of the communication strategy is predominantly top-down rather than bottom-up within formal school contexts, guided by ethics of liberation, humanization, and decentralization. Diagonal communication is conducted with several informants, such as vice principals for curriculum, student affairs, and facilities and infrastructure, through various communication platforms. Interpersonal communication is also well established, with a strong emphasis on motivating subordinates from multiple perspectives.

Sanggrilla Mahadewi Putri Pratiwi; Sartari Entin Yuletnawati

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Oral candidiasis pseudomembranous is an infection of the oral cavity caused by microorganisms such as fungi, specifically due to the overgrowth of Candida albicans. It frequently manifests in individuals with impaired local or systemic immunity, or those with specific behavioral risk factors. Predisposing factors, such as habitual alcohol consumption and smoking, play a significant role in reducing the resilience of the oral mucosa and altering the balance of the normal oral flora. This case report aims to examine the correlation between behavioral risk factors and the development of pseudomembranous oral candidiasis. A 22-year-old male was reported to have a lesion consisting of thick, raised, whitish plaques that were non-scrapable and asymptomatic. The patient had an unhealthy lifestyle, including alcohol consumption and smoking two packs per day, along with poor oral hygiene. To confirm the suspicion of oral thrush, a potassium hydroxide (KOH) examination was performed, which revealed the presence of Candida albicans. This led to therapeutic management using Nystatin (Candistatin) and Chlorhexidine, complemented by mechanical treatment with a tongue scraper. Pseudomembranous oral candidiasis in this 22-year-old male patient is a classic example in which local behavioral risk factors and lifestyle act as the main triggers of infection.

Putri Ambar; Adillah Imansari; Lilik Sofiatus Solikhah

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Nutritional status plays an important role in shaping body image among adolescents, particularly female adolescents who experience rapid physical and psychosocial changes. Adolescents with nutritional problems are more likely to feel dissatisfied withitheiribody shape, whichimay lead to unhealthy behaviors such as strict dieting or excessive eating to gain weight. Thisistudy aimed toianalyze theirelationship betweeninutritional statusiand bodyiimage amongifemale adolescentsiat SMK Negeri 1 Palu. This research employedia quantitativeiapproachiwith aicross-sectionalidesign. Aitotal ofi169 femaleistudentsiwere selected using stratified random sampling. Body image data were collected using the Body Self Relation Questionnaire–Appearance Scale, while nutritional status was assessed using Body Mass Index for Age (BMI-for-Age) and Height for Age (HFA). Data were analyzed using the Spearman Rank correlation test. The results indicated that there was no significant relationship between nutritional status based on BMI-for-Age and body image, with a p-value of 0.329. Similarly, no significant relationship was found between Height-for-Age and body image among female adolescents, with a p-value of 0.892. Most respondents were aged 16–17 years, had a negative body image perception, normal BMI-for-Age nutritional status, and normal Height-for-Age category. These findings suggest that body image among female adolescents is not solely influenced by nutritional status but may also be affected by other psychosocial and environmental factors. Therefore, future research is recommended to apply a cohort study design and explore other determinants of body image, such as social media exposure, peer influence, and infectious diseases, to provide a more comprehensive understanding of factors affecting adolescent body image.

Isna Furaida; Tutik Rahayu; Sri Wahyuni

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Ovarian cancer patients undergoing chemotherapy often experience stress due to the side effects of therapy and emotional distress. Religiosity provides a source of inner peace and acceptance of the disease, while coping strategies play a role in how patients deal with the stress they experience. Aims: to determine the relationship between religiosity and coping strategies with stress levels among ovarian cancer patients undergoing chemotherapy. Method: The study employed a descriptive correlational design with a cross-sectional approach. The population included all ovarian cancer patients undergoing chemotherapy totaling 47 patients. The sampling technique used was Total Sampling. Bivariate analysis was performed using the Spearman Rank Correlation test. This research was conducted in the Darussalam and Ma’wa Buildings of Sultan Agung Islamic Hospital Semarang. Result: Based on the Spearman Rank Correlation test on religiosity, the value of r = -0.857 with p-value = 0.000 (p < 0,05) was obtained. This shows a very strong and significant relationshsip between religiosity and stress levels in ovarian cancer patients undergoing chemotherapy. Coping strategies obtained a value of r = -0.810 with p-value = 0.000 (p < 0.05), indicating a very strong and significant relationship between coping strategies and stress levels in ovarian cancer patients undergoing chemotherapy. Conclusion: There is a significant relationship between religiosity and coping strategies with stress levels among ovarian cancer patients undergoing chemotherapy.

Javier Nayaka Airlangga; Akhmad Syarif; Muhammad Abdul Wahid Syawali; Sri Mulyeni

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Exercise is a planned physical activity that not only contributes to physical fitness but also plays a significant role in maintaining and improving mental health. This study aims to explore the relationship between physical exercise and mental well-being among adolescents and university students with diverse backgrounds of physical activity. The research employs a qualitative approach using in-depth interviews with five informants, consisting of university students who engage in recreational exercise, recreational runners, middle- and long-distance runners, and a sprinter. Data collection was conducted in several public sports spaces in the city of Bandung, focusing on participants’ subjective experiences related to their psychological conditions before and after engaging in exercise. The findings indicate that all participants perceive exercise as an effective means of emotional regulation. Physical activity is consistently associated with improved mood, reduced stress, enhanced sleep quality, stable energy levels, and increased academic concentration and focus. In addition, exercise contributes to the development of self-confidence, self-efficacy, and self-control through structured routines. The social aspects of exercise, such as support from peers, communities, and coaches, were shown to strengthen the sustainability of physical activity while also providing essential emotional support for mental health. However, among competitive athletes, performance-related pressure was identified as a factor that may negatively affect psychological well-being, although this effect can be moderated by adequate social support. Overall, the findings of this study emphasize that exercise functions as an adaptive coping mechanism operating through biological, psychological, and social pathways, and highlight the importance of consistency and balance in physical activity to achieve optimal mental health benefits.  

Muhammad Alfian

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The mental health crisis in Indonesia is increasingly alarming, exacerbated by the COVID-19 pandemic, social stigma, and unequal access to professional services. A clinical approach alone is not enough to address this complex problem. This study offers a novelty in the form of an integrative approach: revitalizing the role of families and communities based on Islamic values (rahmah, ta'awun, shabr, syura, tarbiyah ruhiyah) combined with the use of digital social communities as a medium for education, discussion, and support systems. The research method used is a literature study with a descriptive qualitative approach, reviewing national and international literature, social support theory (Cohen & Wills, 1985), religious coping (Koenig, 2012), and Bronfenbrenner's ecological theory (1979). The results of the study show that families play a strategic role in the prevention, assistance, and referral of mental health cases, while digital communities are effective as spaces for education and emotional validation, with scalability and anonymity as their main strengths. Concrete strategies offered include family education, stigma-free campaigns on social media, spiritual care hotlines, and cross-sector collaboration. This approach is in line with the collectivist culture of Indonesian Muslim society and is more adaptive in the digital era. This research is expected to serve as a conceptual foundation for practical programs, public policy, and further research to create a more caring, stigma-free, and resilient society in the face of mental health crises.

Melci, Maria; Dilliana , Siktania Maria; Kolit , Yuliana Anggreani Dua Delang

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

Technology-based information systems play an important role in financial management to enhance transparency. Financial transparency is a crucial factor for the sustainability of financial institutions and for building members’ trust. This study aims to analyze the implementation of a technology-based information system in financial management to improve transparency at the Credit Union Savings and Loan Cooperative Bahtera Sejahtera. This research employed a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The results indicate that financial management at Credit Union Bahtera Sejahtera has been conducted online using the ESCETE application. Through this application, members are able to independently access financial data, while the financial reporting process is carried out transparently and can be accounted for. Furthermore, financial management is implemented through several stages, including planning and budgeting, recording and processing financial transactions, internal control, reporting and accountability, as well as the application of financial governance and compliance. The implementation of a technology-based information system has proven to enhance transparency, strengthen accountability, and support increased member trust in cooperative management.

Abdalah Fahd Basysyar Al Anwar; Jauharul Ulum

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Maria Novita; Rosalinda Novita Nona; Yohanista Alventia Eva Saputri; Karmelia Selvina Nona; Hairudin Alias +1 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by changes in students' academic communication patterns due to the rapid development of digital technology, which has the potential to affect the consistency of formal language use. In academic literacy, formal language plays a crucial role as a marker of professionalism and the accuracy of scientific communication. This study aims to analyze the shift in formal language use in students' academic communication and identify the factors influencing it in the digital era. The research method used a qualitative approach with a descriptive design. Data were collected through an online questionnaire in the form of open-ended questions to students at the University of Muhammadiyah Maumere who actively use digital media in academic communication. Data were analyzed by grouping respondents' answers and identifying language usage patterns. The results show that students understand the differences between formal and informal language, but their application in digital academic communication is not yet consistent. The shift is characterized by the use of abbreviations, slang, and inconsistencies in linguistic rules influenced by instant communication habits, social environments, and the nature of digital media. These findings emphasize the importance of continuously strengthening formal language literacy and academic communication ethics in higher education

Sebastian Yordan Pa; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku

Jurnal Hukum dan Sosial Politik 2026 International Forum of Researchers and Lecturers

This article explores the concept and implementation of restorative justice in Indonesia, an approach currently at a crucial crossroads within the criminal justice system. Rather than solely focusing on punishment, restorative justice offers a path towards repairing relationships between victims, offenders, and the community, seeking solutions oriented around conflict resolution. Through comprehensive analysis, this paper identifies the philosophical foundations and regulations supporting the adoption of restorative justice, while dissecting the dynamics of its application across various levels of legal processes in Indonesia. However, this noble endeavor is not without its challenges, ranging from institutional resistance and uneven understanding to harmonization with the conventional criminal law framework. Behind every case lies a human story yearning for more substantive justice. Therefore, this article argues that the success of restorative justice does not merely lie in its legal umbrella, but in our ability to understand and embrace the human dimension in every dispute resolution process. Consequently, this paper recommends adaptive and collaborative strategies to strengthen the role of restorative justice, ensuring it can guide our criminal justice system towards a more just and dignified future for all parties.

Maria Novita; Rosalinda Novita Nona; Yohanista Alventia Eva Saputri; Karmelia Selvina Nona; Hairudin Alias +1 more

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2026 Asosiasi Periset Bahasa Sastra Indonesia

This research is motivated by changes in students' academic communication patterns due to the rapid development of digital technology, which has the potential to affect the consistency of formal language use. In academic literacy, formal language plays a crucial role as a marker of professionalism and the accuracy of scientific communication. This study aims to analyze the shift in formal language use in students' academic communication and identify the factors influencing it in the digital era. The research method used a qualitative approach with a descriptive design. Data were collected through an online questionnaire in the form of open-ended questions to students at the University of Muhammadiyah Maumere who actively use digital media in academic communication. Data were analyzed by grouping respondents' answers and identifying language usage patterns. The results show that students understand the differences between formal and informal language, but their application in digital academic communication is not yet consistent. The shift is characterized by the use of abbreviations, slang, and inconsistencies in linguistic rules influenced by instant communication habits, social environments, and the nature of digital media. These findings emphasize the importance of continuously strengthening formal language literacy and academic communication ethics in higher education

Helena Septiana Hinadang; Vivi Ajia; Nurjihad Nurjihad; Nola Julianti Kasma Putri; Jahrudin Jahrudin +1 more

Students in multilingual higher education contexts often face linguistic and identity challenges when engaging with formal and normative academic Indonesian. In such settings, translanguaging emerges as a natural and strategic practice that allows students to draw on their full linguistic repertoires, including local languages, to construct meaning and negotiate academic understanding. This study aims to examine students’ translanguaging practices and their contribution to the formation of academic identity in Indonesian language learning at the university level. Employing a qualitative case study design, data were collected through classroom observations, in-depth interviews with students and lecturers, and document analysis of learning materials and students’ academic assignments. The findings reveal that translanguaging functions as both a cognitive and affective strategy that facilitates conceptual understanding, enhances participation, and strengthens students’ academic confidence. Moreover, translanguaging plays a crucial role in shaping an inclusive and hybrid academic identity, positioning local languages as legitimate pedagogical resources rather than obstacles. These findings highlight the need to recognize translanguaging within language policy and curriculum design to support equitable and context-sensitive academic learning in multilingual higher education.

Alminus Arian Nong Bao

Jurnal Pendidikan Pancasila dan Kewarganegaraan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to examine the role of the Village Government in enforcing customary law sanctions of Wake Uru Sorong Tada and to analyze the effectiveness of its implementation in Heo Puat Village, Hewokloang District, Sikka Regency. Wake Uru Sorong Tada is a form of customary law that functions as a traditional prohibition to regulate and protect community ownership of agricultural products and commodities. This research employs a qualitative descriptive method. Data were collected through observation, in-depth interviews, and documentation involving key informants such as the village head, Village Consultative Body members, traditional leaders, and community members. Data analysis was conducted using the interactive model proposed by Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The findings reveal that the Heo Puat Village Government plays an active role as a facilitator, mediator, and guarantor in enforcing customary sanctions in accordance with Village Regulation Number 2 of 2009. The village government does not directly determine the sanctions but collaborates closely with customary institutions in resolving violations. The enforcement of Wake Uru Sorong Tada customary law sanctions is considered effective in maintaining social order, security, and a sense of safety in property ownership among community members. The strict and binding nature of customary sanctions has significantly increased legal awareness and minimized social conflicts within the village.

Etty Uyun; Bagus Firman Wibowo

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Health services in Indonesia are no longer positioned solely as social services but have also developed into business activities managed professionally. This development gives rise to legal consequences that necessitate the regulation of health business law in order to ensure the quality of health services and to protect patients’ rights as consumers of health services. This study aims to analyze the role of health business law as an instrument in ensuring the quality of health services in Indonesia, particularly following the enactment of Law Number 17 of 2023 concerning Health. The research method employed is normative legal research using a statutory approach and a conceptual approach. Primary legal materials include Law Number 17 of 2023 concerning Health, Law Number 44 of 2009 concerning Hospitals, and Law Number 8 of 1999 concerning Consumer Protection. Secondary legal materials are obtained from textbooks and scientific journals relevant to business law and health law. The results of the study indicate that health business law plays a strategic role in controlling health service business practices through the regulation of licensing, service quality standards, patient safety, legal liability of business actors, and consumer protection mechanisms. The consistent and equitable implementation of health business law is able to ensure the quality of health services without disregarding humanitarian values, professional ethics in health services, and the objectives of national health development.

Dava Qaulan Sadida; Riska Tyas Prahesti

Jurnal Penelitian Komunikasi dan Sosialisasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study explores the influence of Electronic Word of Mouth (E-WOM) on Umrah ticket purchasing decisions through the Instagram account @umrohbarengyuk.id. In today’s digital era, social media serves as a primary channel in shaping consumer perceptions of services, particularly in religious travel industries like Umrah. E-WOM, consisting of interaction intensity, opinion valence, and content quality, plays a vital role in providing trustworthy information and building consumer confidence. Using a quantitative method involving surveys and simple linear regression analysis, the study finds that digital reviews and testimonials strongly influence prospective pilgrims’ decisions. The @umrohbarengyuk.id account is perceived as providing transparent, responsive, and relevant communication, making it a key reference in users’ information-seeking and service evaluation processes. These findings reinforce E-WOM as a powerful digital marketing communication strategy that not only increases service appeal but also enhances customer trust and purchasing confidence. The study offers practical insights for Umrah service providers in developing personalized, credible digital content and strategies to reach broader audiences effectively.

Ibnu Ahmad Al-Ghazali; Mochammad Riski Pebriansah; Fajar Bumi Maulana; Sri Mulyeni

This study explores the use of English movies as an alternative approach to English language learning for university students, examining its impact on language skills, learning motivation, and cultural awareness. A qualitative narrative inquiry method was employed to capture students' experiences and perspectives on learning through films. The research involved eight university students, selected purposefully, and data was gathered through in-depth interviews. The findings suggest that watching English movies significantly improves students' listening and speaking skills, vocabulary, fluency, and real-world language usage. English subtitles were found to play a critical role in enhancing students' understanding of sentence structures, spelling, and contextual meanings. Additionally, films were perceived as an engaging learning tool that reduced monotony and boosted motivation compared to traditional methods reliant on textbooks and grammar exercises. Moreover, students reported an increased understanding of cultural nuances, as films exposed them to authentic communication styles, expressions, and social contexts. However, the effectiveness of film-based learning depends on its consistent integration, the careful selection of films that match students' language proficiency levels, and structured pedagogical support. This study concludes that films, when systematically implemented, offer a dynamic and relevant method to engage students and enhance their language learning experience, making it a promising educational tool in higher education.

Nisfatul Lailah; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Achmad Daengs GS +2 more

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements.