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The purpose of this study is to evaluate the effectiveness of digitizing VAT fact sheets through the e-Faktur system in order to increase VAT sales revenue at PT. ABC. It is hoped that the digitization of tax invoices will have a positive impact on the effectiveness of tax administration and PKP thresholds. One of the data collection methods used is the qualitative descriptive method, which involves collecting data through observation and documentation. The findings of the study show that the implementation of e-Factur has successfully reduced the time needed to complete tax invoices from an average of seven days to two working days. In addition, the factorial error threshold decreased from 12% to 3%, indicating an increase in accuracy and efficiency. Increasing tax productivity at PT. ABC is also associated with ease of access and convenience in meeting tax requirements. Based on these results, this study shows that the digitization of tax facts through the effective use of e-Factur

Stroke is a fuctional disorder tahat manifest as nerve paralysis, resulting from either an obstruction of blood flow to the brain due to a lock of oxygen or a cessation of blood supply due to blockage or bleeding. The risk factors are blood pressure, cholesterol, history of diabetes mellitus, history of smooking, atrial fibrillation, body mass index, physical activity, and family history of stroke. This study aims to determine the factors associated with stroke incidence. This typeof researchis descriptive and has a retrospective study design. The sampling technique used was accidental sampling wit a sample size of 60 respondents, where the population was 4355stroke patients. The research results used the stroke risk scorecard (SRSC)measuring tool. The statistical is Chi-square. The research results showed that the majority of respondents were erderly, aged 46-65 tahun years (80,0%), male (50,0%), female (50,0%) and had comorbid hypertension (56,7%). N  The Chi-square test revealed several risk factors, including blood pressuare, a history ofdiabetes mellitus,smoking history, atrial fibrilation, BMI, and family history of risk. Menwhile, the results of the multiple linear regression test show that the most dominant variable is physical activity, with a standardized cooefficient betta valueof 0,366. It is hoped that the results of this research can be used as a basis for input for health servise providers to provide comprehensive nursing care for stroke patients.  

Soil stabilization is a common technique to improve the mechanical properties of the soil in term of increasing its strength and decreasing the associated settlement. The new sustainable materials have been emerged as alternative to the traditional binders such as the cement and the lime. These materials can be used in the shallow and deep soil mixing. This paper reviewed the mechanism of the soil stabilization, the traditional binder and the sever impacts on the environment, the new echo-friendly materials, deep soil mixing technique, and the geopolemerization. The results showed significant enhancement of the shear strength of the geopolymerized silt where the strength was increased by more than 6 times. This enhancement may be attributed to the developed geopolymer-jel NASH that filled the voids, surrounded and cemented the soil particles. Consequently, this matrix considered as a novel precursor for using in the soil injecting and grouting technique. 

The Kediri Airport development project encountered challenges related to underground ducting work. The design of Kediri Airport adheres to international standards, which led to the use of materials not readily available in Indonesia, specifically pipes and duct spacers. Duct spacers are tools used to arrange ducting pipes according to their formation and prevent them from floating during concrete pouring due to buoyancy. The SKEP/114/VI/2002 serves as a reference for underground cable installation, involving direct burial of cables at a depth of 70 cm, covered with a 5 cm layer of sand above the cable surface. These two approaches significantly differ, necessitating problem-solving solutions. To address this issue, research was conducted to find suitable duct spacers in Indonesia. Two alternative materials were considered: PVC and lightweight hollow steel. The study compared costs and time associated with these materials. PVC duct spacers would be imported and be fabricated in Indonesia, while hollow steel duct spacers would be fabricated on-site. The research focused on three aspects: ducting work methods, duct spacer design, and cost-time analysis. Given tight installation spaces and busy schedules, duct spacers needed to be compact, simple, and adaptable to various pipe formations. The design for hollow steel duct spacers aimed for simplicity to reduce on-site construction work. However, care was taken to avoid potential injuries from exposed bolts on the hollow steel frame. The PVC duct spacer design utilized Polytam PF 1000 material, with a nominal shear strength of 399 kg and a nominal moment of 266 kg·cm—sufficient to withstand saturated soil loads up to 162 cm but not vehicular loads. Analyzing procurement time, PVC duct spacers from Indonesian manufacturers were the quickest, taking only 56 days due to no port clearance delays. The fastest completion time for the project was achieved using PVC duct spacers, taking 122 seconds—three times faster than hollow steel duct spacers. While lightweight steel was the most cost-effective option for on-site procurement, combining cost and time analysis favored PVC duct spacers. The minimal cost difference allowed for accelerated production, minimizing the risk of delays    

Children are the future generation of the nation that must be protected, especially when dealing with the law. The difficult navigation route passed by children who are suspects of criminal acts has depicted sadness in children that can disturb the child's mental state, in order to avoid this possibility, another method has emerged in child criminal acts, namely restorative justice (diversion) which is in accordance with the principle of ultimum remedy in criminal law. This study aims to understand the concept of implementing restorative justice which is associated with the principle of ultimum remedy, where this study works using qualitative methods and is sorted in descriptive, so that concrete solutions can be found regarding the matter being studied. The results of this study found a match between the concept of restorative justice and the principle in criminal law, namely ultimum remedy where criminal witnesses are the last step in handling child criminal acts. However, in its application, several obstacles were found, one of which was due to the different meanings of justice between the parties.    

Children are the future generation of the nation that must be protected, especially when dealing with the law. The difficult navigation route passed by children who are suspects of criminal acts has depicted sadness in children that can disturb the child's mental state, in order to avoid this possibility, another method has emerged in child criminal acts, namely restorative justice (diversion) which is in accordance with the principle of ultimum remedy in criminal law. This study aims to understand the concept of implementing restorative justice which is associated with the principle of ultimum remedy, where this study works using qualitative methods and is sorted in descriptive, so that concrete solutions can be found regarding the matter being studied. The results of this study found a match between the concept of restorative justice and the principle in criminal law, namely ultimum remedy where criminal witnesses are the last step in handling child criminal acts. However, in its application, several obstacles were found, one of which was due to the different meanings of justice between the parties.    

Background: Stunting occurs when a child's height is lower than the average for age due to poor growth caused by chronic malnutrition, which occurs when a child's nutrient intake is inadequate for a long period of time. Stunting may have direct and indirect causes. Direct causes include inadequate nutrition, while indirect causes include parenting. Food consumption is a habit that improves the body's nutritional state in a measurable way. Objective: This study was to determine the relationship between food intake, and maternal parenting patterns with the incidence of stunting in toddlers at the Kuala Bhee Health Center, Woyla Induk District in 2024. Method: Quantitative, observational, cross-sectional techniques were used in this study. June to July 2024 were used for this study. Primary data and secondary data are two categories of data. Data were analyzed using the chi-square test for bivariate and univariate analysis. Results: The findings showed a significant correlation (p value = 0.000 <0.05) between food consumption and the incidence of stunting. P value = 0.002 <0.05, indicating a relationship between maternal parenting patterns and stunting incidence. Conclusion: There is a strong correlation between calorie consumption and stunting. Parental involvement is significantly associated with stunting rates. Suggestion: We hope that Posyandu cadres and Puskesmas officials at the study site will gain a deeper appreciation of the role played by parents in monitoring their toddlers' dietary needs.    

This community service activity aims to improve public understanding of health data protection policies in digital health services. The rapid development of digital health platforms has increased the risk of misuse and leakage of personal health data. The method used includes educational outreach, interactive discussions, and evaluation of participants’ understanding before and after the activity. The results show a significant improvement in participants’ awareness and knowledge regarding the importance of protecting personal health data and understanding applicable regulations. This activity contributes to strengthening digital literacy and encouraging safer use of digital health services. Participants also gained a deeper understanding of relevant laws and the potential consequences of data breaches. By empowering individuals with the necessary knowledge, the activity aims to mitigate the risks associated with digital health services, thus promoting a culture of privacy and security. This community service initiative highlights the vital role of education in fostering a safer digital environment for healthcare and safeguarding sensitive personal information from potential threats.

This study aims to explore the influence of biological factors, specifically DNA, on men's decisions regarding celibacy, monogamy, and polygamy. In this context, sexual and relationship decisions may be influenced by various genetic factors underlying individual behaviors and preferences. By analyzing genetic data from male samples who choose celibacy, monogamy, or polygamy, and collecting information about their social and psychological backgrounds, this research identifies genetic patterns that may be associated with tendencies toward one of these three options. Initial findings suggest that certain genetic variations may be related to relationship preferences and sexual behavior. This study provides new insights into how genetic factors can affect decisions related to relationship structures, with significant implications for further research on the interaction between biology and social behavior. The results of this research are expected to open up further dialogue regarding the role of genetics in determining human relationship dynamics.

The study examines the theological meaning of the symbols of water, wine, and blood in the Gospel of John and their interrelation within the perspective of Catholic theology. Grounded in John’s distinctive use of symbolism as a medium of revelation, the study treats these three symbols not as isolated narrative elements but as an integrated theological sequence. The study employs a qualitative method, utilizing a literature-based approach and biblical-theological exegesis of key texts. The findings indicate that water signifies the renewal of life originating from divine grace and is closely associated with Baptism; wine expresses joy and abundance within the new covenant, finding its resonance in the Eucharist; while blood marks the culmination of divine love manifested in Christ’s redemptive sacrifice. Together, these symbols form a progressive dynamic of revelation: from renewal, to communion, and ultimately to redemption. In the light of sacramental theology, these symbols not only reveal the identity of Jesus as the incarnate Word but also mediate a concrete experience of faith within the life of the Church. Thus, the Gospel of John demonstrates that God’s salvific work unfolds in an integral and continuous manner, remaining relevant for the contemporary practice of Christian faith.  

The rapid advancements in technology have increased the demand for more efficient and effective training programs, especially in the technology sector. This study explores the impact of Virtual Reality (VR)-based training programs on employee skill development and job satisfaction, comparing them to traditional training methods. A controlled group experiment was conducted with employees from various departments such as IT, software development, and customer service. Participants were randomly assigned to either a VR-based training program or a traditional training program. Data was collected using pre- and post-training surveys to measure changes in employee skills and job satisfaction, as well as interviews to gather qualitative insights into employee experiences. The results revealed that VR training significantly enhanced employee engagement, skill acquisition, and overall job satisfaction. VR-based training allowed employees to engage in practical, hands-on tasks in a controlled, immersive environment, leading to higher motivation and a greater sense of accomplishment. In comparison, traditional training methods did not yield the same level of improvement in engagement or skill development. The study also identified several challenges associated with implementing VR training, including high initial costs, technical limitations, and the learning curve for employees adapting to VR environments. Despite these challenges, the findings suggest that VR training offers substantial benefits in enhancing employee competencies and job satisfaction. The study concludes with recommendations for integrating VR into employee development strategies, especially in technology industries, and proposes further research to explore the long-term impacts and scalability of VR training across different industries.

Digital ethics frameworks play a crucial role in shaping corporate governance in tech startups, ensuring transparency, accountability, and trust within organizations. As digital technologies continue to evolve and become more integrated into daily operations, startups face both opportunities and challenges related to the ethical implications of these technologies. In emerging markets like Indonesia, the adoption of these frameworks remains limited due to resource constraints, lack of awareness, and resistance to formalizing governance structures. This study explores how Indonesian tech startups integrate digital ethics frameworks into their governance policies and examines the associated benefits and challenges. Through interviews with governance managers and key decision-makers in these startups, the study identifies key trends, including improved transparency and enhanced stakeholder relationships for startups that implement digital ethics practices. However, barriers such as limited expertise, organizational misalignment, and the flexible nature of startups present significant hurdles. The study also highlights the impact of digital ethics on corporate reputation and investor confidence, with startups benefiting from a stronger market presence and increased funding opportunities. In comparison to global practices, Indonesian startups face additional challenges due to cultural attitudes towards corporate responsibility, regulatory gaps, and a slower market readiness for ethical governance reforms. The study provides recommendations for regulatory bodies to create clear guidelines for digital ethics adoption and suggests promoting training for startup leaders to help them integrate these frameworks effectively into their governance policies. These actions can support the long-term sustainability of tech startups, fostering responsible innovation and ethical business practices.

This study examines the multifaceted impact of financial inclusion on industrial societies, focusing on its role in economic growth, social equity, digital transformation, and industrial development. Using a mixed-method approach combining systematic literature review and case studies from five industrial countries (Germany, South Korea, the United States, China, and Brazil), we analyze the mechanisms through which financial inclusion influences societal outcomes. Our findings reveal that financial inclusion significantly contributes to economic growth, with a 10% increase in inclusion indicators associated with a 0.2-0.7% rise in GDP growth rates. Moreover, we identify synergistic effects between financial inclusion and digital transformation, notably in mobile banking adoption. The study also highlights persistent challenges, including urban-rural divides and gender disparities in financial access. Cross-cutting themes emerge, emphasizing the importance of integrated policy approaches, regulatory innovation, and public-private partnerships in advancing financial inclusion. These insights offer valuable guidance for policymakers and financial institutions in designing effective strategies to leverage financial inclusion for sustainable and equitable economic development in industrial contexts.

This article aims to explain how encounters at Secangkir Jawa, Yogyakarta, are conducted through an analysis of George Caspar Homans' Exchange Theory. This research employs qualitative methods with a field study and an analytical approach. Data collection techniques include direct interviews with friends who frequently meet at Secangkir Jawa, and literature sources are used to strengthen the theoretical analysis. The findings demonstrate that encounters at Secangkir Jawa, Yogyakarta, are inextricably linked to the stories and interests underlying the students' presence, each with their own goals. In essence, humans are always present in interactions with their own interests and always seek profit. Analyzing this with George Caspar Homans' social exchange theory, it can be seen that encounters at Secangkir Jawa are always associated with both material and non-material interests. Looking more specifically at Homans' fundamentals, the success proposition is seen when regular encounters provide rewards, encouraging continued attendance. Meanwhile, the value proposition suggests that the greater the benefit gained, the greater the motivation to attend.

Background: Spinal anaesthesia (SA) is associated with many complications among which the most common side effects are hypotension and bradycardia, The aim of the current study was to assess the effects of prophylactic atropine in prevention of spinal anaesthesia induced hypotension and bradycardia in male.  Aim of the Study: The aim of the current study was to assess the effects of prophylactic atropine in prevention of spinal anaesthesia induced hypotension and bradycardia in male.  Method: Seventy (70) patients aged 25-60 years old, they had more than one type of surgery. the patients were monitored by the anaesthesiologist, and we monitored the patient’s vital sign related to the operation period, such as blood pressure, heart rate, body temperature, and oxygen saturation, for patients who received atropine before the operation and patients who received atropine during the operation.  Results: There were statistically significant differences in the results of the men who received atropine at the beginning of the operation, while for the people who did not receive atropine at the beginning of the operation, there were values that were not statistically significant in the variables of systolic and diastolic blood pressure and heart rate within 5 minutes of receiving spinal anaesthesia. Conclusion: Prophylactic atropine within 1 min of induction of spinal anaesthesia in male patients undergoing surgery reduce the incidence of hypotension and bradycardia.

"Harry Potter and the Philosopher's Stone," a big movie released in 2001. The movie succeeded J.K. Rowling's fantasy novel of the same name. The film shows different characters and different characters. This study examines this description of personality through the lens of the Big Five personality model (OCEAN: Openness to Experience, Conscientiousness, Extraversion, Agreeableness, and Neuroticism). By examining how the characters interact and behave, this study aims to identify the ways in which the characters display the characteristics associated with each of the Five Five personality traits. Using a descriptive method, the analysis focuses on the dialogue and monologues of the characters, supplemented by extensive library research on personality psychology, the Big Five Personality theory, and cinematic analysis. The study found that the characters in this movie possess characteristics related to the Big Five pattern, which can be seen in their actions, speech and behavior throughout the film. The results showed that openness to experience, extraversion, and neuroticism were the most prominent traits, while conscientiousness and flexibility were less common. It is important to understand how people affect people, because it determines how people act and how they treat others. Examining the characters in this movie not only enhances the viewing experience of the film, but also enhances the value of the Big Five model for analyzing characters in various literary and film works.  

Environmental pollution is one of the most important problems that can prevent achieving environmental sustainability. Therefore, most countries have resorted to adopting mechanisms to preserve the environment, and green auditing is one of the most important means and mechanisms that can be exploited to activate and achieve sustainable development in general and environmental sustainability in particular. This study aims to clarify the role of green auditing in achieving environmental sustainability, and this is through identifying the concept of green auditing and its types, addressing the concept of environmental sustainability, and highlighting the role of green auditing in achieving it. The study found that green auditing has an effective role in achieving environmental sustainability by improving sustainable environmental performance and controlling environmental risks (reducing judicial issues and penalties associated with non-compliance with laws related to environmental protection).  

In the ever-changing digital world, strong security protocols are essential. As a vital line of defence against unwanted access, blockchain uses several verification techniques to boost security. This article investigates the use of blockchain technology to tackle privacy, security, and usability issues. By reducing the dangers associated with conventional centralised systems, blockchain's decentralised and immutable structure offers a secure platform for storing and verifying authentication credentials. This method increases user trust by using smart contracts to guarantee transparent and unchangeable authentication procedures. The suggested blockchain-based method strengthens security and enhances privacy by removing sources of failure and decreasing dependence on outside verification. Furthermore, user-centric design and expedited procedures improve the system's usability by making secure authentication more approachable and less obtrusive. This paper offers a thorough examination of the suggested system, stressing its benefits, possible drawbacks, and directions for future investigation. The results indicate that blockchain technology presents a viable solution to ensure that digital authentication frameworks combine privacy, security, and usability.

The paper evaluates potential applications of blockchain technology in enhancing the security and reliability of Wireless Sensor Networks (WSNs). The existing vulnerabilities in WSNs, such as concerns regarding data integrity and security, demand innovative security solutions. Through systematic analysis, this paper provides valuable insights to expand understanding of WSNs security, explaining the feasibility and benefits of deploying blockchain technology. Possible attacks in the networks are classified to point out either risks or potential solusions to protect the networks. By exploring the integration of Blockchain within WSNs, the paper highlights its potential to minimize various security risks. In addition, this work discusses the challenges and considerations associated with implementing Blockchain in WSNs. Overall, this paper contributes on securing WSNs and underscores the role of blockchain technology as a promising way for enhancing security of WSNs.

The success of implementing information systems in a school environment is significantly influenced by effective risk management. This research aims to implement the OCTAVE Allegro method to identify, assess, and manage risks associated with the information system at Panca Setya High School. The OCTAVE Allegro method was chosen for its systematic and structured approach to information security risk management.This research adopts a qualitative approach using a case study method. Data were collected through in-depth interviews with school staff, direct observations, and document analysis. The findings revealed several key risks threatening the information system at Panca Setya High School, including threats to student data confidentiality, weaknesses in technological infrastructure, and a lack of security awareness among users. Through the implementation of the OCTAVE Allegro method, this research successfully identified effective mitigation strategies, such as enhancing information security training for staff, updating security policies and procedures, and strengthening data protection technologies. The conclusion of this research highlights that comprehensive and sustainable risk management is crucial for protecting the school's information assets and ensuring operational continuity.The recommendations from this study are intended to assist the management of Panca Setya High School in enhancing their information system risk management, thereby better supporting the achievement of educational objectives.