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This study aims to critically analyze how accounting policies implemented in insurance companies contribute to effective risk management and overall financial stability. As the business environment becomes increasingly complex and competitive, insurance firms must adopt robust accounting policies that not only facilitate accurate financial reporting but also enhance their ability to identify, assess, and manage various risks. By employing a mixed-methods approach that integrates both qualitative and quantitative data, this research will explore the intricate relationships between accounting policies, risk management strategies, and their subsequent impact on the financial performance of insurance companies. The study will first provide a theoretical framework that outlines the significance of sound accounting practices in the context of risk management. It will then delve into empirical analysis through case studies of selected insurance companies, assessing how their accounting policies influence risk assessment and mitigation processes. Data will be collected via surveys and interviews with key stakeholders, including financial managers, risk officers, and auditors, to gather insights on the effectiveness of these policies in practice. Furthermore, this research will evaluate the correlation between specific accounting practices and key performance indicators, such as profitability, solvency, and liquidity ratios. By identifying best practices and potential areas for improvement, the study aims to offer practical recommendations that can enhance the alignment between accounting policies and risk management efforts. Ultimately, this research seeks to contribute to the existing literature on accounting and risk management in the insurance sector, providing valuable insights that can inform policy formulation and strategic decision-making within the industry. Through this comprehensive evaluation, the study aspires to foster a deeper understanding of how effective accounting policies can serve as a foundation for robust risk management frameworks, thereby promoting long-term financial stability in insurance companies.

Personal Protective Equipment (PPE) is essential for worker safety, especially in oil palm harvesting activities. PT Langkat Nusantara Kepong faces major challenges related to work safety, with analysis showing that work accidents still occur frequently in the Padang Brahrang Plantation. This indicates the need for an in-depth evaluation of the use of Personal Protective Equipment (PPE) to reduce the risk of work accidents. By using the clustering method to group data based on the type of Personal Protective Equipment (PPE) used and aims to provide recommendations for optimizing the use of personal protective equipment based on risk management and reducing the incidence of work accidents. From testing the results of cluster 3, cluster 4 and cluster 5 it can be concluded that clustering with 5 clusters provides the most efficient and precise results, followed by 4 clusters, while 3 clusters provide greater variation within clusters, indicating that clustering with fewer clusters is less able to capture subtle differences in the data.

This study aims to identify the risks that will arise due to fraudulent practices and breach of contract will be carried out by clients during musyarakah financing. This text also aims to explore how the implementation of risk management can reduce the risks that will occur in the PT. BPRS Haji Miskin Pandai Sikek is a microfinance institution that aims to provide services to the underprivileged population in the Sikek area. In this study, the qualitative method was chosen by the author as the approach that will be used to carry out their research. In this paper, the author uses two types of primary data. Initially, primary information will be obtained directly from primary sources, such as written records and direct observations at the research site. Furthermore, primary information will be obtained through library studies or by referring to relevant books on Islamic banking and related subjects. In this study, the analytical method was used by the researchers. Based on the study, it was reported that fraud and default by customers in musyarakah financing present two types of risks, namely financing risk and operational risk. The implementation of risk management in musyarakah financing will be carried out by a specific PT company. In order to implement the precautionary principle, BPRS Haji Miskin Pandai Sikek utilizes the standard operating procedure (SOP) instructions that have been decided. The risk management process includes four stages, namely risk detection, risk assessment, risk management, and risk monitoring. The principle of the five Cs (character, capacity, capital, collateral and condition of economy) is used in this process.

This study examines the passage planning process and the application of Risk Assessment Analysis on the MT. Kasim vessel, focusing on the route from Tanjung Gerem to Bengkulu. Through a mixed-method approach, the research identifies and evaluates critical risks in voyage planning. The findings demonstrate that integrating Risk Assessment Analysis into the passage planning process is crucial for enhancing ship safety and operational efficiency. The analysis reveals several key risks, including extreme weather conditions, navigational hazards, and potential technical failures. The study also emphasizes the critical role of the Second Officer in creating the voyage plan, with final oversight and approval from the Captain. In conclusion, the systematic application of Risk Assessment Analysis in passage planning represents a significant best practice in improving maritime safety. Recommendations include regular training, upgrading navigational technology, and developing a comprehensive risk database. This research contributes to a deeper understanding of risk management in the shipping industry and highlights the importance of a proactive approach in ensuring navigational safety.

The aim of this research is to determine the influence of human resource competence, leadership style and use of information technology on the quality of financial reports of Parish Churches in the Maumere City area. This research uses an associative quantitative approach. The population in this study was the Financial Council taken from 5 Parish Churches in Maumere City, namely 32 respondents. The sampling method used in this research was saturated sampling so that the number of samples obtained was 32 respondents. The data collection process was carried out by distributing questionnaires to respondents, where the research instrument used a Likert scale. The data analysis technique used in this research uses a multiple linear regression analysis model with the help of the IBM SPSS Statistics 26 program. The results of this research show that the variables of human resource competency, leadership style and the use of information technology partially and simultaneously have a significant effect on the quality of the Church's financial reports. Maumere City Parish.

The problem faced by the Bmrsign Wallgallery company is that products are found that do not match the specifications set by the company. The types of product damage are wrong size frames, broken frames, and uneven corners. To solve this problem, the SQC method is used to reduce the causes of defects in the product. The purpose of this method is to reduce the risk of damage to the product. The object studied was Bmrsign Wallgallery with a sample of 29 days. The use of the SQC method is accompanied by analysis tools in the form of control charts (p-charts), Pareto diagrams, cause and effect diagrams (fishbone). Based on the results of data analysis implementing the Statistical Quality Control (SQC) method using the P-Chart control map, the largest value of the Upper Control Limit (UCL) can be shown as 0.272, while the Lower Control Limit (LCL) is -0.013. The results show that the number of defective products during the frame making process is still within normal control limits. The analysis using the Pareto diagram shows that the types of frame defects are dominated by broken with a percentage of 35% or a total of 66 pcs, inappropriate size shapes as much as 33% or a total of 62 pcs, and uneven corners as much as 32% or a total of 60 pcs. Based on the results of the fishbone diagram analysis, defective products are caused by workers who are not focused, work standards are not adhered to, machine maintenance is not given attention, and there is a decrease in the quality of raw materials.

This study aimed to examine the effect of internal control compliance on employee ethical behavior within the payroll system at KSP Kopdit Tuke Jung. The research utilized an associative approach with a causal relationship and employed a quantitative method. The population and sample consisted of all employees at KSP Kopdit Tuke Jung, totaling 62 respondents. Data analysis was performed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The findings revealed that partially: (1) Control environment did not have a significant effect on employee ethical behavior within the payroll system, (2) Risk assessment did not significantly impact employee ethical behavior within the payroll system, (3) Control activities had a significant effect on employee ethical behavior within the payroll system, (4) Information and communication did not significantly affect employee ethical behavior within the payroll system, and (5) Monitoring had a significant effect on employee ethical behavior within the payroll system. Simultaneously, the independent variables collectively influenced the dependent variable.

Smartfren Telecom Tbk. is one of the telecommunications companies in Indonesia. The company has experienced losses in the last seven periods, from 2017 to 2023. It is feared that this condition will result in a high risk of a company experiencing financial distress or even bankruptcy. This research aims to find out, describe and explain the results of applying the analysis of the financial distress prediction model, namely the Altman Z”-Score model which is used to assess and predict potential bankruptcy with research objects at PT. Smartfren Telecom Tbk for the 2017-2023 period. The method used in this research is a descriptive method using a qualitative approach, and the operational variables used are independent variables, namely a bankruptcy prediction model with the dependent variable being financial ratios. The data used is secondary data in the form of PT's annual financial report. Smartfren Telecom Tbk for the 2017-2023 period. Results of financial distress analysis using the Altman Z”-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period, shows that the company is in a state of distress because the average Z"-Score value is -2.9 or Z < 1.1. This research shows that analysis of bankruptcy or financial distress using the Altman Z"-Score model at PT. Smartfren Telecom Tbk for the 2017-2023 period concluded that the company was in a state of distress.

This study examines the relationship between life satisfaction and the effectiveness of systemic lupus erythematosus (SLE) treatment through a systematic review and meta-analysis of 32 studies (N=8,746) published between 2018 and 2023. The analysis reveals a moderate negative correlation between life satisfaction and lupus disease activity (r=-0.38, 95% CI: -0.44 to -0.32, p<0.001). More specifically, the data demonstrate a strong positive correlation between life satisfaction and quality of life in the context of health (r=0.52, 95% CI: 0.47-0.57, p<0.001) and a moderate positive correlation with medication adherence (r=0.34, 95% CI: 0.28-0.40, p<0.001). Longitudinal analysis (n=6 studies) shows that early improvements in life satisfaction are significantly predictive of reductions in lupus disease activity (?=-0.24, p<0.001) and enhancements in quality of life (?=0.29, p<0.001) over six months to 2 years. Meta-regression analysis further identifies age (?=0.008, p=0.03) and disease duration (?=0.015, p=0.01) as significant moderators of the effect of life satisfaction on SLE treatment outcomes. These findings extend previous research by Diener and Chan (2011) on well-being and health and by Mok et al. (2019) on depression in SLE by emphasizing the specific role of life satisfaction in SLE management. The novelty of this study lies in its focus on life satisfaction rather than solely negative risk factors, highlighting the potential for life satisfaction-based interventions in the management of SLE. This research supports the integration of life satisfaction assessments and psychosocial interventions into standard SLE care protocols, offering new insights into the psychoimmunological approach to SLE treatment.

The impact of Chronic Energy Deficiency (CED) on pregnant women includes a higher risk of delivering low birth weight (LBW) infants. This research employs a quantitative approach using a cross-sectional study design. The population and sample size consist of 42 individuals. Questionnaires are used for data collection. Data analysis employs the chi-square test. The results of the data analysis indicate a significant relationship between compliance in consuming supplementary food and weight gain among pregnant women with CED at Ratte Health Center, Tana Toraja Regency, with a p-value of 0.002, which is smaller than the α value of 0.05. It is recommended that health centers establish regular education programs focused on the nutritional needs of pregnant women with CED. Through these educational sessions, pregnant women can receive accurate and relevant information about the importance of supplementary food and its impact on health.

This study provides a comparative analysis of the regulatory frameworks governing Buy Now Pay Later (BNPL) services across ten ASEAN countries: Indonesia, Malaysia, Singapore, Thailand, the Philippines, Laos, Brunei Darussalam, Vietnam, Myanmar, and Cambodia. As BNPL services rapidly expand throughout the region, understanding the diverse regulatory landscapes and their implications becomes increasingly critical for fostering financial stability, consumer protection, and innovation in the digital financial ecosystem.  Utilizing a literature review methodology, the research examines existing regulations, legal frameworks, and market trends, assessing their impact on financial stability, consumer protection, and fintech innovation.  Singapore is identified as the leader in regulatory practices, effectively balancing fintech innovation with stringent consumer protection. Indonesia and Malaysia emphasize financial inclusion and systemic risk management, with Indonesia's framework focusing on transparency and financial literacy. Thailand and the Philippines are refining their frameworks, while Myanmar, Laos, Brunei, Vietnam and Cambodia are still developing their regulatory approaches. BNPL services, driven by growing e-commerce and fintech ecosystems, offer significant opportunities for financial inclusion but also pose challenges related to over-indebtedness, credit risk, and data protection. The analysis emphasizes that while BNPL presents significant opportunities for financial inclusion and fintech innovation, effective regulation is critical to ensuring sustainable growth and protecting consumers from debt traps and financial instability.

This research was carried out with the aim of improving students' leadership skills through the Learning Together model with material on the perimeter and area of flat figures for class IV. This research uses classroom action research carried out at SD Negeri 1 Pohkumbang. The subjects of this research were all 20 grade IV students at SD Negeri 1 Pohkumbang. The instruments used are observation, interviews, tests and documentation. Data analysis techniques are carried out using qualitative methods in the form of descriptive and quantitative methods of presenting data and drawing conclusions. The results of the research show that the skills in implementing the Learning Together model can improve students' leadership skills with the percentage results for cycle I 35% and cycle II 85% which are categorized as good.    

Podcasts are an accessible and popular audio platform that has grown rapidly, especially among the younger generation. Over time, podcasts have developed from initially being audio to now developing in visual form, making the message easier to understand and not boring for listeners. This research aims to determine the innovation of the podcast program as a digital technology-based communication medium at the Mambaus Sholihin 2 Blitar Islamic Boarding School. This research uses the theory of Cook, Irwin and Matthew (2009) that the factors determining the success of innovation are determined by Leadership, Management/Organization, Risk Management, Human Capital and Technology. The methods used are observation, interviews and documentation. Data analysis was carried out using the Miles and Huberman method with data reduction steps, data presentation and drawing conclusions. The research results show that this digital technology-based innovation has become a strategic step in utilizing broadcasting facilities. Even though they were faced with various challenges, such as limited filming and editing facilities, as well as the need to improve technical skills, the KKN group together with the podcast team succeeded in showing good adaptation and high commitment to continuing to learn and develop.

This qualitative study aims to examine the implementation of risk management in hull insurance by collecting data through interviews with the risk management staff of Asuransi Mitra Pelindung Mustika Ltd. The findings revealed that this company has applied the risk management process, including risk identification, risk analysis, risk evaluation, risk control, risk transfer through other insurance policies, monitoring, and review. The company covers losses due to fire, explosion, violent theft, piracy, accidents involving installations, collisions with aircraft or similar objects, earthquakes, volcanic eruptions, lightning strikes, accidents during loading or refuelling, boiler explosions, machinery shaft breakage, or latent defects in the machinery, hull, or frame of the insured vessel. Asuransi Mitra Pelindung Mustika Ltd. also compensates for losses due to the negligence of the captain, officers, or crew of the insured vessel, as well as the shipyard. Time to process the claim becomes a significant challenge in fulfilling the insured's rights in the claim for the BG. TRG 06 vessel because it takes up to 14 days to gather all the necessary documents. This company will cover all repair costs and labor expenses, with an estimated total value of IDR 7,611,100,000.00.

. Pharmacogenomics, the science that combines genetics with pharmacology, plays a vital role in determining the optimal dosage of drugs for patients, especially those with chronic diseases. In Indonesia, the use of pharmacogenomic approaches is still limited even though the genetically diverse population requires more personalized dosage adjustments. This study aims to analyze the effect of genetic variation on drug response in patients with chronic diseases, such as diabetes, hypertension, and cardiovascular disease, in Indonesia. By collecting and analyzing genetic data and patient clinical data, this study will identify genetic biomarkers associated with drug metabolism and therapeutic effectiveness. The results of this study are expected to provide guidance for more accurate and personalized drug dosage determination, which will ultimately improve therapeutic outcomes and reduce the risk of side effects. This study is also expected to encourage wider adoption of pharmacogenomic approaches in clinical practice in Indonesia, as part of the effort towards more personalized and effective medicine.

Tropical diseases remain a serious public health challenge in Southeast Asia, particularly malaria, which has high morbidity and mortality rates. The complexity of their spread is influenced by various factors, including climate, environment, and population, requiring a spatially-based analytical approach to understand their distribution patterns. This study aims to develop a regression-based spatial model to predict the spread of tropical diseases and identify hotspots in high-risk areas. The data used include tropical disease case reports from national health agencies, climate data (temperature, rainfall, humidity) from BMKG and WorldClim, and population data (density and mobility) from  BPS and other official sources. The analysis was conducted using a Geographic Information System GIS for spatial mapping, as well as the application of spatial regression models, namely the Spatial Lag Model SLM and Spatial Error Model SEM. The results show that the developed model is able to predict disease distribution with a high level of accuracy, demonstrated by statistical validation through AIC, and Morans I. One of the main findings is the identification of malaria hotspots with a confidence level of 93, as well as the mapping of tropical disease risk predictions covering the Southeast Asian region. These results have significant implications for public health policy, particularly in resource allocation, prevention program planning, and priority area-based interventions. Furthermore, this study recommends the integration of big data and machine learning technologies to enrich predictive models and develop more adaptive early warning systems. Thus, this research contributes to strengthening tropical disease control strategies in Southeast Asia with a comprehensive spatial data-driven approach.

Financial conglomerates are considered to have a significant role in a country’s economy. A well-developed financial conglomerate will bring economy’s positive growth. However, when one collapses, systemic risk cannot be avoided to the financial system. The study conducts a comparative analysis of financial conglomerates/financial holding companies policies in six countries: Indonesia, South Korea, Taiwan, Malaysia, Singapore, and Australia. Furthermore, the research examines the literature review method of financial conglomerates criteria, structure, synergy, intragroup transactions, and data protection. In general, the requirements of financial conglomerates within research sample countries align with the Joint Forum. Indonesia is still developing the financial conglomerate’s minimum assets and members. Singapore is more concerned with a portion of assets, capital, liabilities, or income, while Taiwan regulates the total assets and paid-in capital. Malaysia regulates strictly with specific minimum ownership, while Australia focuses more on transaction materiality. The synergy among members of financial conglomerates may improve efficiency—however, the intragroup transactions raise systemic risk. Consumer data protection should be considered when financial conglomerates conduct cross-selling. From this study, policymakers should enhance their policies so that financial conglomerates take more advantage of generating the country’s economy while managing challenges to the financial system’s stability.

This study aims to elaborate on the pattern of additional food as a risk factor for stunting in toddlers at the Pasar Prabumulih Health Center in 2023. Stunting is a condition where a child's height is shorter than the height of other children of the same age. Factors that can influence stunting include unhealthy eating patterns, low birth weight (LBW), lack of breastfeeding, due to infectious diseases during infancy, and failure to achieve perfect growth improvement in the following period. This study uses a case-control study approach with an analytical observational research design. Cases are toddlers diagnosed with stunting and controls are toddlers diagnosed as normal. The data collection technique uses primary data obtained directly from the research site by means of observation and interviews using questionnaires. Data were analyzed using binary logistic regression tests. The results of the analysis showed that there was no relationship between exclusive breastfeeding, parental education level, parental knowledge, and history of infectious diseases with stunting, but additional food patterns were related to stunting. The final multivariate model showed that only additional food patterns affected stunting.

The rapid integration of Artificial Intelligence (AI) in education presents both opportunities and ethical challenges, especially for faith based institutions such as Christian schools. These institutions must balance technological innovation with their theological commitments. As AI becomes more embedded in educational environments, Christian educators face the challenge of integrating AI in a way that aligns with Christian values, human dignity, and relational teaching roles. This study explores how Christian moral teachings can guide the integration of AI into education, providing a framework for ethical AI use in Christian schools. Previous studies have highlighted the ethical concerns associated with AI, including algorithmic bias, data privacy, and the potential for AI to undermine relational teaching roles. Christian educational theology, which emphasizes values such as human dignity, justice, and fairness, offers a robust framework for addressing these concerns. A biblical worldview and the concept of Imago Dei (the image of God) provide theological foundations for integrating AI ethically in education, ensuring that AI tools enhance human centered learning rather than replace human educators. Additionally, literature suggests that ethical guidelines informed by Christian teachings can mitigate AI's ethical risks and promote a more inclusive and equitable educational environment. This study employs a mixed methods approach, combining qualitative and quantitative research methods. The qualitative phase involves document analysis and interviews with Christian educators and theologians to explore theological reflections on AI and its ethical implications.

The Covid-19 pandemic has brought a significant impact on the world of education, including in Indonesia. In response, the Indonesian Ministry of Education and Culture issued Guidelines for the Implementation of Learning for the Second Semester of the 2020/2021 Academic Year during the Covid-19 Pandemic on November 20, 2020. SMK Kesehatan Binatama, an accredited "A" educational institution in Sinduadi Village focusing on health sciences, has also felt the impact of this pandemic. A SWOT analysis conducted at SMK Kesehatan Binatama revealed issues related to the school's readiness to meet the health protocol standards set by the government for face-to-face learning. As a solution, the school organized assistance and socialization of health protocols. The socialization and counseling aimed to increase knowledge and awareness about Covid-19, as well as efforts to prevent and reduce the risk of its transmission. The assistance focused on maintaining the consistency of health protocol implementation within the school environment. The steps for implementing community service begin with initial observation, identification of partner problems, application for community service permits, followed by implementation of training activities consisting of health protocol counseling and SOP preparation, and ending with mentoring activities consisting of mentoring risk mapping, compliance with risk implementation and preparation of SOPs. The result of this community service activity is to make Binatama Health Vocational School a role model and pilot project for implementing face-to-face learning in Sinduadi Village. This community service activity has targets and outcomes divided into two aspects: services and products. The service aspect includes improving the school's knowledge and readiness in dealing with Covid-19 and conducting face-to-face learning. The product aspect includes the creation of SOP documents and scientific articles