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Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

Physiotherapy is a form of health service aimed at individuals and communities. The scope of physiotherapy services is to develop, maintain, and restore movement and body function throughout the life span. This service can be done through a promotive, preventive, curative, and rehabilitation approach. One of the many cases of physiotherapy is musculoskeletal complaints. Musculoskeletal complaints can occur due to habits carried out during work. If the body position is not correct and maintained for a long duration, it can trigger the emergence of musculoskeletal complaints. Work that lasts for a long time will decrease a person's body ability and can cause complaints and disorders in the body, especially musculo problems, one of which is neck pain. Neck pain is a multifactorial disease and is a major problem in society today. Some risk factors for neck pain, such as old age, female gender, low social support, and non-ergonomic work postures. The method of community physiotherapy activities used is to provide health promotion counseling and education regarding physiotherapy management in the form of stretching that can be done independently. The media used are leaflets and posters. The purpose of this counseling is to provide education and physiotherapy treatment related to neck pain in Keripik Tempe Sanan workers so that they can improve the complaints that have been felt and minimize the occurrence of injuries.

The branch of economics called Islamic monetary policy discusses the nature, function, and impact of monetary policy in a country. Not only the supply and demand of money, this Islamic monetary emphasizes the principles of justice and brotherhood that pursue equality and create equitable distribution of wealth and income. The purpose of this research is to see how the transmission of Islamic monetary policy on the performance of MSMEs in Serang City. To stay competitive or even win the competition, an organization can evaluate its strategy in the face of an ever-changing market. Micro, Small and Medium Enterprises (MSMEs) are very flexible and resilient to the economy, but they have several limitations such as financial capabilities and human resources. To gain a competitive advantage, MSMEs must be able to determine the right strategy. This research uses a descriptive approach by using observation techniques and interviews with MSME actors in Serang City. Based on the results of the study, it shows that the sharia monetary policy applied to the performance of MSMEs in Serang City is very helpful for business actors by providing access to safe capital, effective money management training, and information technology-based marketing training.

This study explores the potential of breadfruit leaves (Artocarpus altilis) as a raw material in making skin care soap. Breadfruit leaves are known to contain active compounds such as saponins and flavonoids that have antibacterial, antiviral, and antioxidant properties. This study aims to test the effectiveness of breadfruit leaf extract in improving the quality of skin care soap. In addition, this study also highlights the use of breadfruit trees at SDN Kutisari 2 Surabaya, which is one of the Adiwiyata schools. This school utilizes the environment as a means of learning and maintaining the existence of plants, including breadfruit trees, which function as a source of food and traditional medicine. The results showed that soap with breadfruit leaf extract had better cleaning quality and hydrating ability compared to soap without extract. These findings indicate that breadfruit leaves can be a useful ingredient in making skin care products, as well as providing inspiration for the development of more natural and effective soap products, and supporting efforts to conserve natural resources in the school environment.

Sharia management as the basis for the management of Islamic banks in Indonesia. Sharia management is an approach that integrates Islamic values in decision-making and operational implementation, emphasizing the principles of ethics, fairness, and transparency. The article examines the definition of sharia management, the basics of sharia bank management sourced from the Qur'an and Hadith, as well as the implementation of sharia management principles in management functions such as organizing, actuating, controlling, and evaluating. The goal is to provide a more comprehensive understanding of sharia management in the context of sharia banking, as well as to encourage the improvement of the quality of sharia bank management in Indonesia so that it can play a more optimal role in encouraging sustainable and equitable economic growth.

This study aims to explore the concepts, objectives, functions, and principles of financial management in educational institutions. With the increasing complexity of educational institutions, efficient and effective financial management has become a crucial factor in supporting the creation of quality education. To achieve this goal, the study uses a literature review method. Data sources were obtained from various academic journals, reference books, and publications related to financial management in educational institutions. The results of the study show that good financial management plays an important role in supporting the overall management of education. This is achieved through the optimization of available financial resources, management of facilities and infrastructure, and improvement of the welfare of educators. The implementation of effective financial management enables educational institutions to allocate funds more strategically, thus supporting various educational programs and activities. With good financial management, it is expected that the quality of education provided by educational institutions can continue to improve over time.

The results of the study show the application of environmental accounting (Green accounting) according to the Islamic perspective of waste management of PT. Sources of Graha Sejahtera (SGS) include Avoiding Air Pollution, Good Waste Management and Green Spaces.  PT incurs costs for environmental activities such as waste management, environmental monitoring costs, employee training costs, and environmental activity audit costs. All environmental costs, and allocating these costs based on cost types in a structured environmental accounting contribute well to environmental performance. The impact of the application of environmental accounting in waste management at PT. Sumber Graha Sejahtera (SGS) produces goodness and cleanliness because when a company carries out activities support environmental management, the management must wisely record every cost incurred related to environmental activity. These costs are referred to as environmental costs that must be charged to functions within the company appropriately, for example, production functions, marketing functions and other functions.

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

This study explores the potential of water hyacinth (Eichhornia crassipes) as a bioelectricity source through Plant-Microbial Fuel Cell (PMFC) technology. The research aimed to evaluate the ability of water hyacinth to generate stable electrical energy when integrated with electrodes in a controlled laboratory setting. The method applied was an experimental laboratory design, where water hyacinths were placed in containers filled with water, equipped with anode and cathode electrodes, and connected to a voltmeter and ammeter for continuous monitoring. Observations were carried out for 72 hours with periodic recording of voltage and current values. The findings show that water hyacinth can generate measurable electricity, with voltage ranging from 0.25 V to 0.32 V and current between 0.18 mA and 0.24 mA, indicating the potential of this plant to produce renewable energy. Moreover, the results reveal that the generated electricity was relatively stable during the observation period, though variations occurred due to environmental conditions. The implications of this research suggest that water hyacinth, often considered a weed, can be utilized not only for energy production but also as part of ecological management programs. This dual function makes PMFC technology a promising alternative for sustainable energy development, especially in rural or remote areas where access to conventional electricity remains limited.

This research examines formation management at the Regional Staffing Agency of Central Kalimantan Province using a descriptive qualitative approach. The focus of the research includes the implementation of formation management, identification of the scope of routine activities, and development of optimization strategies. The results revealed that formation management has been implemented through various integrated aspects, including employee needs planning, formation preparation, staffing budget preparation, employee recruitment process, development and training, and performance evaluation. BKD Central Kalimantan Province has shown good performance in carrying out its duties and functions, focusing on developing employee competencies and increasing employee mobility as part of a quality formation strategy.

The Community Service (PkM) activity titled “Utilization and Management of Web Profile Information System at SDK Santo Yosep 1 Kota Kupang” involved the partnership with SDK Santo Yosep 1 Kota Kupang. The purpose of this community partnership program was to enhance information technology skills and knowledge for educators and educational staff at SDK Santo Yosep 1 located in Kota Raja sub-district. The methods used in this activity included training on managing the system that had already been developed, specifically on data entry, which would later be published as school information for the general public. Additionally, a questionnaire method was employed to assess the system's effectiveness. The results of the training showed that all 16 participants, including teachers and staff, were able to effectively understand how to operate the system and enter data accurately. Furthermore, the system functioned well (valid) according to the partner’s needs, allowing the school's web profile information system to be published for the public, providing essential information about the school to the broader community.

Fecal incontinence (IF) is the inability to control the release of feces, often occurring in the elderly due to decreased physiological function of the pelvic muscles. Assessment of the severity of fecal incontinence requires a valid instrument such as the Fecal Incontinence Severity Index (FISI), which is based on a score to classify IF conditions. This community service activity was carried out with 93 elderly participants who took part in the FISI examination and education in order to increase understanding of the severity of fecal incontinence and the importance of preventive measures through early detection. The education program was carried out using the PDCA (Plan-Do-Check-Act) method which provides information related to risks, preventive efforts, and healthy lifestyle-based management steps. The average FISI score shows variations in severity among participants, providing an objective picture of the condition of the elderly. FISI acts as an important evaluation tool for monitoring and education, helping the elderly and their families understand their condition and take preventive measures. FISI examination in this program improves the quality of life of the elderly through effective education and prevention strategies

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

The COVID-19 pandemic caused volatility, uncertainty, complexity, and ambiguity (VUCA), and has created an unprecedented change for all organizations to either evolved or seized to exist. The dynamism due to COVID-19 has forced the HRM function to look forward to organizational agility to adapt and stay in business. The approach to make a linkage between COVID-19, organizational agility, and sustainable HRM is theoretically argued based on a resource-based theory. By conceptualizing the work of Dyer & Shafer (2014) and Nijssen & Paauwe (2012) five dimensions are identified to measure organizational agility, which includes fluid organizational design, flexible core business strategy, distributive information, fast organizational learning, and highly adaptable infrastructure and workplace design. However, further research is needed to confirm the dimensions proposed and to expand them into indicators that can specifically measure organizational agility as a variable.

The purpose of this research is to understand the realization of archive management, the role of administrative staff in archive management, and the obstacles faced by administrative staff in archive management at SMA Swasta Dharma Bhakti Siborongborong, as well as the solutions provided. The approach used in this research is a descriptive approach with qualitative methods. Data can be obtained through observation, interviews, and documentation. Data analysis is carried out using data reduction techniques, data presentation, and conclusion drawing. The results of this research describe: (1) The realization of archive management includes the functions of planning, organizing, implementing, and supervising the administrative staff in archive management. (2) The role of administrative staff in serving and providing the necessary information to both internal and external parties of the school. (3) The obstacles faced by administrative staff in archive management include the lack of meticulousness of the administrative staff and the minimal archiving facilities. Therefore, the solution to improve archive management is to add archiving equipment in the administration office such as cabinets, archive racks, and folder maps, and the administrative staff should be more meticulous in storing documents.

As people's consumption levels increase, the plastic waste produced will also increase. It's normal if in the future it becomes a serious environmental problem. We need a technology that is able to replace plastic waste into products that have a long life so that they do not return to waste in a short time. Making paving block products from plastic waste is another way of utilizing plastic waste over a long period of time, in order to increase utilization efficiency and reduce the environmental burden on plastic waste and form innovative products into building materials. The most important problem with plastic is plastic waste which cannot be decomposed naturally. Cleaning up plastic waste takes a very long time, and also the use of plastic can hardly be regulated. Based on the results of surveys, interviews and observations conducted on the community around Kuala Village, the community's awareness of waste processing is very minimal and there are lots of piles of plastic waste which can have a negative impact on health and disrupt the preservation of environmental functions, including residential environments, forests, rice fields, and rivers. To reduce the volume of plastic waste that is not managed properly, efforts are being made to utilize plastic waste to make paving blocks in Kuala Lemang Village. to explore the potential for using plastic waste as an alternative material in making environmentally friendly and sustainable paving blocks. Plastic waste collected from the surrounding environment is processed into mixed materials in making paving blocks. This process involves chopping, mixing with conventional materials such as sand, and testing the strength of the final product. Public acceptance of plastic-based paving blocks has proven positive, especially after trials in the local environment. This research contributes to better plastic waste management and offers new economic opportunities in the construction sector, while supporting sustainable development.

This research discusses the application of cash receipts and cash payments from cash sales and cash purchases at CV Banua Prima Teknik. This research aims to determine the accounting system for cash receipts and cash disbursements at CV Banua Prima Teknik, as well as to create a web-based cash receipt and disbursement application at CV Banua Prima Teknik. The theoretical framework of this research involves information system analysis, by examining the information needed by management, related functions, documents used, and document flowcharts. MySql is used as a database, with the PHP programming language. The research results show that the recording at CV Banua Prima Teknik has been computerized but still uses Microsoft Excel. The weakness of this method is that it is difficult to find out the recapitulation report of cash receipts and disbursements based on a certain period. Therefore, the application developed in this research is expected to help produce cash receipt and disbursement reports more effectively and efficiently, thereby improving performance in company financial management.

In a change towards what is desired, change management is needed to provide stimulus and also a supervisory and control function in each change process. In this case study, KPP PMB succeeded in carrying out development and obtaining the ZIWBK predicate through three change management implementation processes. The first stage, namely Re-freezing, at this stage it is hoped that all stakeholders will be aware of the need for change, on the basis of which they are required to form an organizational structure to make changes along with the work program that will be delivered. The second stage is the change stage, this stage changes begin to be carried out by executing all the work programs that have been created, socialization from change agents is very necessary to communicate the goals and regulations changed by the organization as well as the commitment of all employees in making changes in behavior, mindset and culture . Changes that have been successfully implemented must be maintained according to documented standards and also carried out regular evaluations in accordance with the aim of the last stage, namely refreezing.

Issues (GAP): The author focuses on understanding the extent to which these functions are implemented and how they impact on organizational performance in the Food Plant, Horticulture, and Farming Services of Malang District. Objective: This study aims to analyze the implementation of the management functions that exist in the agency, as well as to identify any factors that are impeding the application of such functions. Methods: This research uses descriptive qualitative methods, observations, and interviews with related stakehoslders. Research results: DTPHP has implemented a fairly good management function, but some officers need to be further enhanced in execution, the head of the division performs more control over the work, in order to reduce errors and deviations in tasks.These findings could provide insights for service management to improve operational efficiency, organizational performance, and overall public service.