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This study examines the effectiveness of the purchasing accounting information system at PT. ABC, with an emphasis on the quality and timeliness of information from ordering to payment to vendors. Using a qualitative descriptive approach, data was obtained through interviews, observations, and documentation involving departments related to purchasing activities. The results show that although the system has been implemented in accordance with company procedures, its effectiveness is still not optimal. This is evidenced by inconsistent documentation, frequent invoice revisions, and delays in the verification and payment processes, which reduce the efficiency and reliability of information. These problems are caused by weak document control, limited interdepartmental coordination, inadequate human resources, and high workloads in the purchasing unit. Therefore, improvements in system implementation and internal control are needed to improve the accuracy, timeliness, and overall effectiveness of the purchasing accounting information system.

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

The advancement of Artificial Intelligence (AI) presents substantial potential for improving the quality of learning in elementary education, particularly through the application of AI prompts as instructional support in lesson planning and classroom implementation. Nevertheless, many teachers at Integrated Islamic Elementary Schools (Sekolah Dasar Islam Terpadu/SDIT) experience limited AI literacy and insufficient competence in designing pedagogically appropriate and effective AI prompts. This community service program aims to enhance AI literacy and strengthen the professional competence of teachers at SDIT Lukmanul Hakim Puring, Kebumen, in utilizing AI prompts to support instructional design, teaching materials development, and learning assessment. The program employed participatory methods, including socialization sessions, hands-on training, guided practice, and continuous mentoring. The results demonstrate a measurable improvement in teachers’ understanding and practical skills in constructing AI prompts aligned with pedagogical objectives. Furthermore, the integration of AI prompts contributes to increased instructional efficiency and pedagogical creativity. This program is expected to provide a sustainable model for supporting digital transformation in elementary school education.

This community service program aims to utilize Balinese orange peel waste into marketable jelly candy in Battu Winangun Village, Lubuk Raja District, Ogan Komering Ulu Regency. The implementation method included socialization, 2-day practical training, and production mentoring involving 30 participants from women's farmer groups, PKK mothers, and youth youth organizations. The results of the activity showed an increase in participants' knowledge from 15% to 92% about the economic potential of Balinese orange peel waste, with 85% of participants successfully producing good-quality jelly candy that met the criteria of chewy texture, balanced sweet-sour taste, and attractive bright color. This program successfully processed orange peel waste rich in natural pectin (18-25%) into a functional low-calorie product with a shelf life of 2-4 weeks. The program's impacts included the formation of independent business groups, a 25-30% reduction in organic waste, and increased public awareness of a sustainable circular economy. The final evaluation showed a 90% level of participant satisfaction, with 87% of participants interested in continuing independent production. In conclusion, this program effectively increases the added value of local agricultural products, empowers the community's economy, and creates social transformation toward a self-sufficient and environmentally conscious village.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

The legal counseling activity on the technical aspects of preventing and reporting Ilegal online lending in Ngawen Village, Muntilan District, was motivated by the increasing number of Ilegal online lending cases that harm the community due to low legal and digital literacy. Rural communities often become victims because they do not understand the differences between legal and Ilegal loans and are unaware of the proper reporting mechanisms. This activity aims to provide residents with legal understanding regarding online lending regulations, improve digital literacy so that the community can identify Ilegal applications, and train residents to be courageous and capable of reporting Ilegal online lending practices to the relevant authorities. The implementation methods included socialization through interactive lectures, distribution of handout materials, and question-and-answer sessions. The activity was attended by 15 residents of Ngawen Village and featured two presenters from the Faculty of Law, Universitas Muhammadiyah Magelang. The results showed an increase in participants’ understanding of the characteristics of Ilegal online lending, its socio-economic impacts, and the reporting procedures to the Financial Services Authority (OJK), the Ministry of Communication and Informatics (Kominfo), and the police. Participants also gained a better understanding of the importance of protecting personal data and verifying the legality of financial applications before using them. In conclusion, this counseling activity successfully enhanced the community’s legal awareness and digital literacy, fostering a more vigilant and legally empowered society capable of protecting itself from Ilegal online lending practices in the digital era.

This study analyzes the implementation of cultural preservation policies in Lebak Regency in the context of the Seren Taun tradition as part of efforts to maintain local wisdom and sustainable development. The approach used is qualitative with a case study method, through interviews, observations, and documentation studies of local governments, traditional leaders, and the Kasepuhan Citorek community. Data analysis was carried out using the Miles and Huberman model, including data reduction, data presentation, and conclusion drawn. The results of the study show that the implementation of cultural preservation policies in Lebak has been regulated through Regent Regulation Number 435 of 2022 concerning Regional Cultural Promotion, which emphasizes the importance of indigenous peoples' participation. The implementation of this policy is analyzed using Edwards III's theory, which includes communication, resources, disposition, and bureaucratic structure. The Seren Taun tradition has proven to play an important role in strengthening cultural identity, fostering social solidarity, maintaining food security, and teaching ecological awareness. However, challenges such as budget constraints, low cultural documentation, and shifting values of the younger generation remain major obstacles. This research emphasizes that synergy between the government, customary institutions, and communities is the key to the success of sustainable and inclusive cultural preservation in Lebak Regency.

The development of automotive technology continuously seeks solutions to improve human mobility and address environmental concerns. This study focuses on the Hydrogen Reactor (HHO) technology as an alternative solution for fuel efficiency and emission reduction, specifically examining the legal protection of consumers utilizing this technology at Bengkel Karya Gemilang. The research aims to analyze the legal framework of consumer protection in the context of new energy-saving technologies and to identify the legal responsibilities of business actors (workshops) and the rights of consumers. Employing a normative legal research method with a case study approach, the study analyzes the implementation of Law No. 8 of 1999 concerning Consumer Protection (UUPK) in the utilization of HHO reactors. The findings indicate that while the HHO reactor technology offers a potential 5-15% increase in fuel efficiency and CO emission reduction, its implementation introduces new legal challenges, particularly regarding product safety, standardization, and the obligation for periodic servicing. Consumer protection is primarily ensured through the workshop’s obligation to provide clear product explanations, guarantee product safety, and fulfill the periodic service commitment. The study concludes that the existing UUPK provides a sufficient legal basis, but its implementation requires clear and transparent agreements, especially concerning the technical specifications and long-term maintenance of the HHO reactor, to ensure consumer rights are fully protected against potential risks associated with new, non-standardized automotive technologies.

The success of Guidance and Counseling services relies heavily on adherence to fundamental principles such as confidentiality and voluntariness, yet field implementation faces complex challenges regarding educational levels and modern developments. This study aims to analyze the implementation of fundamental guidance and counseling principles and their relevance to religious value integration and technology adaptation. The method used is qualitative with a library research design, analyzing 20 scientific journal articles published between 2020 and 2025. The results show that the implementation of principles is dynamic. At the elementary level, the expertise principle is hindered by classroom teachers doubling roles, while secondary levels face service management challenges. Current relevance is realized through adapting the principle of currentness with web-based technology and the principle of normativeness through Islamic approaches. This study implies the need for strengthening counselor digital competence and providing professional personnel at the elementary level to ensure service integrity.

This research aims to design and build a web-based interactive photo booth application with layout, filter, and frame features using object-oriented programming concepts. The application was developed as an alternative solution to digital photo booths that can be accessed directly through a web browser without the need for additional installation. The system development method used is the Waterfall method which includes the stages of needs analysis, system design, implementation, and testing. The technology used in application development includes HTML, CSS, JavaScript, and the use of Web APIs to access the device's camera and process images in real-time. The results of the study show that this web-based photo booth application is able to run well on modern browsers, providing photo capture features, layout settings, filter application, and interactive frame addition. The implementation of object-oriented programming results in a more modular code structure, is easy to understand, and facilitates the development and maintenance of future systems. Thus, the developed application can become a practical, flexible, and easy-to-use digital photography medium.

The untimely formation of government regulations on the delegation of laws is still a serious problem in the practice of forming laws and regulations in Indonesia. It was recorded that from 2021 to 2023 there were 16 government regulations that were formed late, which shows that there are problems in the follow-up mechanism for legislation delegations. The author analyzes whether the government has a legal obligation in the timeliness of the formation of government regulations as implementing rules. In addition, this study also examines the juridical and practical implications of the law if a delegated government regulation is formed late. The data used are quantitative and supported by doctrinal research methods through the analysis of laws and regulations, expert opinions, and related legal literature. The results of the study show that the government has a legal obligation to form government regulations in a timely manner. The delay in the formation of government regulations has an impact on disrupting the effectiveness of the implementation of the law and causes some provisions to not be implemented optimally because the implementing instruments are not yet available according to the specified deadline. In addition, these delays have the potential to cause legal uncertainty for the public, law enforcement officials, and policy implementing agencies. The vacuum of implementing rules can also trigger differences in interpretation, hinder policy implementation, and increase the risk of legal disputes. Therefore, this study emphasizes the importance of stricter monitoring and evaluation mechanisms against the deadline for the formation of government regulations to ensure legal certainty and regulatory effectiveness.

Amaliyah tadris or teaching practice is an activity in the form of teaching practice carried out by someone in a guided manner to acquire skills in giving lessons and taken within a certain time as one of the requirements for fulfilling the program. Amaliyah tadris is an important program that is taught to students to improve student competence in order to become professional teachers, and as a provision to prepare for the delivery of their knowledge to students or the public, especially in terms of education. Based on the problems above, this study has 3 objectives related to the research focus of the Implementation of the Amaliyah Tadris Program to Improve Student Competence in Teaching Class XI at MAN 5 Jombang. The research objectives are 1) to describe and explain the implementation of the amaliyah tadris program at Madrasah Aliyah Negeri 5 Jombang. 2) To describe and explain efforts to improve student competence in teaching at Madrasah Aliyah Negeri 5 Jombang. 3) To describe and explain the supporting and inhibiting factors for implementing the amaliyah tadris program to improve student competence in teaching Class XI at Madrasah Aliyah Negeri 5 Jombang. The type of research used in this research is field research. The research was conducted using a qualitative approach with descriptive methods. Data collection was carried out using interviews, observation techniques, and documentation. Informants in this study consisted of Deputy Head of Student Affairs, Head of the Amaliyah Tadris Program, Madrasah Teachers where the Amaliyah Tadris program was implemented, Students. The data collected for observation and interviews were analyzed using data source triangulation analysis techniques. Based on the results of the study it was found that: Micro teaching at MAN 5 Jombang is packaged in the form of the Amaliyah Tadris program or teaching practice. For this program conceptualized by group division. Each group consists of 8 members and is placed in 18 TPQ Institutions. Placement at the TPQ institution also has conditions with a distance of 5-7 km from MAN 5 Jombang.  

This systematic literature review examines the implementation of Content and Language Integrated Learning (CLIL) in Indonesian senior high schools. Following PRISMA guidelines, nine studies published between 2021 and 2025 were analyzed to identify the benefits and challenges of this approach. The findings reveal that CLIL effectively enhances student engagement, motivation, and the integrated development of subject knowledge and English proficiency. However, implementation is often hindered by limited teacher readiness, insufficient collaboration between subject and language teachers, and a lack of appropriate assessment methods. Analysis using the 4Cs Framework shows that while Content and Communication are prioritized, Cognition and Culture receive less explicit attention. The study implies that successful CLIL sustainability requires continuous professional development and stronger institutional support within the Merdeka Curriculum. These results provide a strategic basis for educators and policymakers to optimize bilingual instruction in Indonesia.

Although JKN aims to provide equitable and quality health services, fraudulent practices, such as phantom billing and diagnosis manipulation, continue to grow, harming BPJS Kesehatan and participants. This study aims to examine the effectiveness of legal sanctions against JKN claim fraud in FKRTL and identify gaps in their implementation. Although regulations are in place, law enforcement remains weak, with administrative sanctions failing to provide sufficient deterrence. The gap in this research lies in the lack of application of criminal sanctions in fraud cases, especially in existing regulations. The novelty of this research is its comparative approach between current administrative sanctions and the potential application of criminal sanctions in the context of healthcare fraud. The research method uses a normative-descriptive approach, analyzing regulations and fraud audit results, and identifying gaps in the implementation of legal sanctions. The results of the study indicate that strengthening criminal sanctions and integrating technology in claim monitoring can increase the effectiveness of fraud prevention. These findings are expected to strengthen regulations and improve the integrity of the JKN system, as well as provide policy recommendations for more effective law enforcement.

Background: Effective communication is an importat component in improving patient safety in hospitals. Ineffective communication can lead to misperceptions, errors in treatment, and an increased risk of medication errors. Therefore, supervision is necessary to ensure that nurses’ communication meets standards. This study aims to determine the relationship between supervision and the implementation of effective communication by nurses at Sultan Agung Islamic Hospital in Semarang. Method: This study used an analytical quantitative design with a cross-sectional approach. The study sample consisted of 94 nurse practitioners, selected using total sampling technique. The reearch instruments were a supervision questionnire and an obervation sheet on effective communication based on the SBAR method. Data analysis used Pearson product moment rank correlation test to determine the relationship between the two variables. Results: The results show that most nurses have effective communication in the “fair” category, with 70 respondents (74,5%), and supervision in the “moderate” category, with 75 respondents (79,8%). The Pearson product moment test obtained a p-value of 0.025 (< 0.05), which means hat there is a relationship, and r = 0.232, which indicates a weak relationship, and r = 0.232, which indicates a weak relationship and a positive direction. Conclusion: There is a Relationship Between supervision and the implementation of effective communication by nurses

This study aims to identify and minimize waste in the process of procuring Food & Beverage raw materials at Hotel PXY Jasa Bali using the Lean Inventory Management approach. Observations over one month showed that the total procurement cost reached 47% of the total revenue, exceeding the ideal limit of 35%. One of the main causes is the inefficient and lack of synchronization between divisions in the Rhapsody platform, which causes waste in the form of defects, delays, over-processing, and transportation. This study uses the Value Stream Mapping (VSM) method to map actual conditions and Process Activity Mapping (PAM) to identify the type of activity based on the waste category. In addition, root cause analysis is carried out using the Root Cause Analysis (RCA) approach. The mapping results showed that out of the total lead time of 598.44 minutes, only 278.49 minutes or 46.54% were value-added activities. This finding indicates that the procurement process is not yet efficient and needs optimization. Several recommendations were given to minimize waste, such as clearer division of tasks, improved communication with vendors, and the procurement of supporting facilities to reduce physical movement between divisions. The implementation of this lean service is expected to be able to increase the efficiency of the logistics process and reduce the company's overall operational costs.

This study was conducted to analyze the causes of occupational accidents and to identify potential hazards in the material cutting process at PT Kanaan Global Indonesia using the Job Safety Analysis (JSA) approach. The high number of occupational accidents, totaling 15 cases during the period of December 2024–May 2025, indicates the existence of gaps in occupational safety control in this area. Data were collected through direct observation, interviews with workers, and the collection of historical data from the Occupational Health and Safety (OHS) unit. Risk analysis was carried out using a risk matrix to determine likelihood and severity values, followed by JSA for each work stage. The results identified 25 potential hazards, consisting of 4 risks in the extreme category, 9 in the high category, 7 in the medium category, and 5 in the low category. High-risk hazards were predominantly found in roll cutting and cutting press machines, which are characterized by mechanical hazards. Control recommendations focus on the implementation of engineering controls such as the installation of guarding systems and safety light curtains, improvements in safe work procedures, and increased discipline in the use of personal protective equipment (PPE). These findings demonstrate that the JSA method provides a comprehensive overview of risk sources and serves as an effective basis for formulating occupational accident control strategies within the company.

The role of the Director of Photography (DoP) is fundamental in translating narrative concepts into visual language within audio-visual productions. This study examines the implementation of cinematographic techniques applied by the DoP in producing the human interest video feature "Porter: Ketidakpastian yang Dikerjakan" (Porter: Uncertainty at Work). The feature documents the daily lives of porters at Bandung Station, shedding light on the occupational uncertainty they face as informal sector workers. The research employs a qualitative descriptive method with a production-based approach, analyzing four key cinematographic elements: type of shot (long shot, medium shot, close up), camera angle (eye level, high angle, low angle), camera movement (panning, tilting, tracking shot, static shot), and framing (rule of thirds, balanced composition). Findings indicate that each technique was applied with deliberate intention to reinforce the narrative, emotional depth, and thematic meaning of the work. Long shots established the station environment as a dynamic, unpredictable workspace; medium shots captured the psychological nuance of waiting and uncertainty; close ups revealed intimate emotional detail; and varied camera angles constructed the power dynamics between porters and their environment. Camera movements supported visual continuity and audience engagement, while framing principles ensured compositional coherence throughout. The study contributes practical insights into the role of cinematography in non-fiction storytelling, particularly in conveying the lived realities of marginalized workers.

Banks are financial institutions that play a very important role in the economy and continue to innovate by developing various new forms and services. Spin-offs of Sharia Business Units (UUS) are a new method in the world of Islamic banking with the aim of becoming independent Islamic banks in conducting business activities based on sharia principles. The spin-off of the SBU is one of the main focuses of Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector. Furthermore, referring to the provisions in Financial Services Authority Regulation Number 12 of 2023 concerning Sharia Business Units, conventional banks can carry out banking activities in accordance with sharia principles by being required to open an SBU. This shows that the UUS is a unit that remains part of the conventional bank, and the provisions governing its activities, even though they are carried out by conventional banks, must still follow sharia principles, including prohibiting interest-based transactions. This study shows that spin-offs of UUS have great potential to drive the growth of Islamic banking. A spin-off is a company's decision to restructure, which has various legal implications. Although spin-offs of Islamic banks have the potential to improve the performance of Islamic banking, government policies that require spin-offs without considering the specific context of each bank can hinder the development of this sector. The implementation of mandatory spin-off policies needs to be balanced with more comprehensive government policy support.

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.