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. Malnutrition rates among children remain quite high, according to 2024 national statistics, which indicate that good eating habits in accordance with balanced nutritional needs are not yet ideal. Children's eating habits, dietary diversity, and parental understanding all impact their nutritional status. To promote optimal growth and development in children, it is crucial to monitor and establish appropriate eating habits from an early age. The aim of this study was to determine the relationship between eating habits and nutritional status of preschool-aged children. This study used a cross-sectional analytical design and quantitative methodology. Purposeful sampling was used to select a sample of 33 children from the 50 children in the study population. The study was conducted between September 22 and October 1, 2025. A Food Frequency Questionnaire (FFQ) was used to examine dietary patterns, while nutritional status was measured through weighing using a digital scale. Based on the findings, 22 children (66.7%) had a healthy diet, while 11 children (33.3%) had a poor diet. The Chi-Square statistical test showed a p value of 0.008 (p < 0.05), indicating a relationship between eating habits and nutritional status in preschool children at Taman Annisa Miruek Kindergarten, Aceh Besar Regency. According to balanced nutrition guidelines, parents should regularly assess their children's growth and focus more on the diversity and balance of their food intake. To improve children's nutritional status as much as possible, schools are required to collaborate with health workers to educate parents and children about nutrition.

This study examines the efficiency of financial ratios in assessing corporate performance across countries. Although financial ratios are widely used as concise indicators of profitability, liquidity, solvency, and market value, their interpretive accuracy may vary across institutional, regulatory, financial, and macroeconomic environments. The objective of this study is to conceptually evaluate whether financial ratios can function as universally comparable performance measures in heterogeneous cross-country settings. Using a qualitative literature-based method, this study synthesizes prior findings on financial ratio analysis, financial statement comparability, market efficiency, regulatory enforcement, and macroeconomic stability. The findings indicate that profitability, liquidity, solvency, and market-based ratios are context-dependent indicators rather than universally stable measures. Their efficiency is influenced by accounting standards, audit quality, leverage norms, tax systems, capital market maturity, and macroeconomic volatility. The study proposes a contextual framework for interpreting financial ratios according to their sensitivity to national conditions. The implication is that researchers, analysts, and investors should combine ratio analysis with institutional and macroeconomic diagnostics to reduce biased performance interpretation in cross-country corporate evaluation.

Hypertension is a chronic disease whose management is substantially determined by an individual's capacity to access and utilize health-related information. Inadequate health literacy may lead to poor medication adherence and diminished quality of life. This study aimed to examine the association between health literacy, medication adherence, and quality of life among hypertensive patients at Polresta Sleman. An observational analytic quantitative design with a cross-sectional approach was employed, involving 80 respondents selected through purposive sampling. Data were collected using the HLS-ID-SF12, MARS-5, and WHOQOL-BREF instruments. Bivariate analysis was conducted using Pearson correlation, while multivariate analysis applied multiple linear regression. Results revealed that health literacy significantly correlated with medication adherence (r = 0.469; p < 0.05) and quality of life (r = 0.447; p < 0.05). Medication adherence also demonstrated a significant correlation with quality of life (r = 0.615; p < 0.05). Simultaneously, both variables accounted for 41.1% of the variance in quality of life (R² = 0.411; p < 0.05). These findings underscore the importance of jointly improving health literacy and medication adherence as an evidence-based strategy to optimize quality of life in hypertensive patients.

Patient satisfaction is one of the key indicators in assessing the quality of nursing care in hospitals. High-quality nursing care can enhance patient trust, comfort, and satisfaction during their treatment. This study aims to determine the relationship between the quality of nursing care and the satisfaction of inpatients at Bahteramas General Hospital in Kendari City. This is an analytical quantitative study using a cross-sectional approach. The sample consisted of 39 inpatients. Data were collected using a questionnaire and analyzed using univariate and bivariate analyses with the chi-square test. The results indicate a significant relationship between all dimensions of nursing service quality and inpatient satisfaction. The tangible dimension was associated with patient satisfaction (p = 0.003), reliability (p = 0.000), responsiveness (p = 0.000), assurance (p = 0.012), and empathy (p = 0.000). In general, patients who rated the quality of nursing care as “poor” tended to be more likely to fall into the “dissatisfied” category, while patients who rated the quality of care as “adequate” tended to be more likely to fall into the “satisfied” category. This study concludes that the quality of nursing care is significantly associated with inpatient satisfaction at Bahteramas General Hospital in Kendari City. . Therefore, hospitals need to improve the quality of nursing care, particularly in terms of physical evidence, reliability, responsiveness, assurance, and empathy, in order to enhance patient satisfaction.

Drug availability at community health centers is an important indicator of health service quality. Drug shortages or excesses may affect service effectiveness and budget efficiency. This study aimed to determine the level of drug availability at the South City Community Health Center and the Piloloda'a Community Health Center in 2024 based on compliance with the formulary, demand, receipt, and drug availability categories. This study used a descriptive analytical method with a cross-sectional approach. Data were obtained retrospectively from the 2024 Drug Use Report and Request Sheet (LPLPO). Data analysis was conducted by calculating the percentage of compliance with the formulary, demand, and receipt, and by determining drug availability levels using the Indonesian Ministry of Health (2010) formula and the classification of Carolien et al. (2017). The results showed that formulary compliance was 82% at the South City Community Health Center and 67% at the Piloloda'a Community Health Center, both below the 95% standard. Drug demand compliance scores were 151% and 199%, exceeding the 100–120% standard, while drug receipt compliance scores were 71% and 56%, below the 100% standard. Drug availability categories varied from adequate and insufficient to excess stock, with most drug items classified as insufficient stock. In conclusion, drug management at both community health centers has not been fully optimal. Improved coordination between community health centers and pharmaceutical facilities is needed to maintain stable drug availability and support service needs.

This research is motivated by the complex problems of street children, vagrants, and beggars in Jambi City, which are influenced by poverty, urbanization, and weak social protection. This phenomenon not only impacts public order but also reflects the suboptimal social welfare system at the regional level. Although local governments have implemented various policies through social order and rehabilitation approaches, their effectiveness still faces various structural and cultural challenges. This study uses Bryson's Policy Implementation Mapping theoretical framework, which includes indicators of interests, resources, channels, potential participation, level of influence, implications, and actions as the main analysis. The research approach used is a qualitative case study design to understand the dynamics of policy implementation in depth. Data collection techniques were carried out through in-depth interviews, participant observation, and documentation, with informants selected using purposive sampling until data saturation was achieved. The results show that policy implementation mapping has been carried out through collaboration between the Social Service and the Public Order Agency (Satpol PP) with a structured preventive, repressive, and rehabilitative approach. However, implementation has not been optimal due to limited rehabilitation facilities, lack of coordination between agencies, low community participation, and high mobility of beggars from outside the region. Furthermore, there is a gap between high administrative achievements and the reality on the ground, which still shows a high rate of returning to the streets. This study concludes that mapping policy implementation requires a more holistic, sustainable approach based on economic empowerment and strengthened cross-sectoral coordination to address this social issue more effectively and effectively.

This community service program is an international initiative aimed at increasing public awareness of the importance of language politeness in environmental campaigns, particularly in efforts to reduce plastic waste. The program was carried out through collaboration between Universitas Muhammadiyah Makassar, Politeknik Besut Terengganu Malaysia, and the Geng Plastik Ija Terengganu community. The activities were conducted at Bukit Keluang Beach using a participatory approach that actively involved community members in the planning, implementation, and evaluation stages of the program. The activities included training on polite communication, simulations of persuasive language use in environmental campaigns, and direct practice of plastic waste reduction campaigns for the surrounding community. Through these activities, participants gained a better understanding of the importance of using polite and effective language in delivering environmental messages to society. The results showed an improvement in participants’ communication skills in environmental advocacy, increased public awareness regarding plastic waste reduction, and greater community participation in maintaining environmental cleanliness. Furthermore, this international collaboration also strengthened cross-cultural communication competencies and institutional cooperation in implementing community service activities oriented toward environmental sustainability.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to examine the implementation of the Village Financial System (SISKEUDES) information technology by applying the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework and the Technology Acceptance Model (TAM) in Daleman Village, Lawu Village, and Baran Village, Sukoharjo Regency. By adopting a qualitative descriptive approach and triangulation methods, the research establishes that internal control mechanisms under the COSO guidelines are being applied productively. Such compliance is demonstrated through the mandatory cross-verification process conducted by the Financial Officer and Village Secretary, supported by the analytical capabilities of the system’s built-in audit trail. From the TAM perspective, village officials show a high level of technology acceptance, since the system is perceived to provide considerable ease of use and significant benefits in improving the efficiency of financial reporting. Nevertheless, several technical challenges remain, particularly server congestion during peak reporting periods. In addition, there is still a limitation in external transparency, as the dissemination of financial information through digital platforms such as village websites has not been optimally socialized to the community. As a result, many residents continue to rely on conventional information channels such as information boards and village meetings. Therefore, although internal accountability has been well established, improvements in digital infrastructure and communication strategies are necessary to strengthen transparency in village financial management

Economic globalization has significantly transformed patterns of labor relations and expanded cross-border labor mobility. These developments necessitate alignment between national labor laws and international labor standards. The International Labour Organization plays a leading role in establishing global standards through various labor conventions and recommendations. This study aims to examine the concept of harmonizing national labor laws with international standards, assess its implementation in Indonesia, and identify the challenges faced. The study employs a normative legal method using legislative, conceptual, and comparative approaches. The results indicate that Indonesia has adopted most international standards; however, implementation still faces structural, cultural, and economic obstacles. Legal harmonization is a strategic step to enhance worker protection while maintaining national economic competitiveness.

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

Dry eye syndrome (DES) is a common ocular surface disorder that can impair visual function and quality of life, particularly among working-age adults. Although DES has a multifactorial etiology, nutritional factors, such as omega-3 fatty acid intake, have been suggested to modulate inflammation associated with the condition. This study aimed to investigate the association between dietary omega-3 intake and dry eye syndrome in adults. This cross-sectional analytical observational study included 88 participants aged 15-59 years. Participants were selected using consecutive non-random sampling and assessed with a Semi-Quantitative Food Frequency Questionnaire (SQ-FFQ) to estimate omega-3 intake, while dry eye symptoms were evaluated using the Ocular Surface Disease Index (OSDI). Statistical analyses included chi-square and Fisher’s exact test. The results showed that 51.1% of the participants had insufficient omega-3 intake (<250 mg/day), and 29.5% experienced dry eye syndrome. No statistically significant association was found between sex or age and DES occurrence. However, a significant association was found between omega-3 intake and dry eye syndrome (p < 0.001), with individuals consuming insufficient omega-3 having a substantially higher risk of developing DES. These findings suggest that adequate omega-3 intake may play a protective role in dry eye syndrome. This study underscores the potential of dietary interventions as a strategy for preventing and managing DES.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Thalassemia is a chronic genetic disease that requires long-term treatment and affects children's quality of life physically, psychologically, socially, and academically due to chronic anemia and regular blood transfusion needs. This study aimed to determine factors influencing the quality of life of children with thalassemia at Rumah Sakit Anak dan Bunda Harapan Kita. A descriptive design with a cross sectional approach was used, involving 41 respondents through total sampling. Data were collected using the Pediatric Quality of Life Inventory (PedsQL 4.0 Generic Core Scale) and respondent characteristics including age, gender, socioeconomic status, parental education, and frequency of blood transfusions. Data were analyzed using univariate and bivariate analysis with the Chi-Square test. The results showed most respondents were under ten years old, female, from families with socioeconomic status below the minimum wage, had parents with high school or higher education, and received blood transfusions every three weeks. Bivariate analysis indicated only the frequency of blood transfusions was significantly associated with quality of life, while other variables were not. Thus, transfusion frequency is the main factor influencing quality of life in children with thalassemia.

Cognitive decline is a common health issue experienced by pre-elderly individuals and can be influenced by dietary patterns and social engagement. This study aims to analyze the relationship between dietary diversity and social engagement with cognitive function in pre-elderly individuals aged 45–59 years in Driyorejo District, Gresik. A cross sectional design was used with a total sample of 70 pre-elderly participants selected through purposive sampling. Data were collected using the Individual Dietary Diversity Score (IDDS) questionnaire for dietary intake, the Index of Social Engagement (ISE) for social involvement, and the Mini Mental State Examination (MMSE) for cognitive function. The results showed that 54,3% of respondents had low dietary diversity, 38,6% had low levels of social engagement, and 35.7% experienced cognitive impairment. The study shows a significant relationship between the diversity of food consumption and social engagement with cognitive function (p <0.05). The more diverse food consumption and the better social involvement, the better the pre -elderly cognitive function.

Social media has become a primary means of communication for adolescents in the digital era, yet excessive use can create complex impacts on their academic, social, and psychological well-being. The positive effects include expanding cross-regional friendships, improving communication skills, strengthening social relationships, and increasing learning motivation through peer interaction and support. Conversely, the negative effects include declining academic performance due to reduced focus, neglect of responsibilities, weakened language skills caused by the dominance of informal language, a higher risk of digital crimes such as fraud and identity theft, as well as mental-health issues including anxiety, depression, social-comparison pressure, and cyberbullying. To minimize these risks, preventive efforts are needed, such as enhancing digital literacy for both adolescents and parents, promoting ethical and safe online behavior, regulating screen time, strengthening parental guidance, implementing digital-wellness policies in schools, providing counseling services, developing more youth-friendly platforms, and enforcing government regulations on online safety. This study emphasizes that the wise, safe, and productive use of social media can only be achieved through collaborative efforts involving adolescents, families, schools, communities, platform providers, and the government.

The digital era has fundamentally transformed the market landscape, requiring e-commerce platforms to understand the determinants of consumer behavior. This study aims to analyze the role of E-commerce Trust as a mediating variable in the relationship between Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment on Purchase Intention. Using a quantitative approach, data was collected from 326 active users of the Lazada platform in Central Java. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that the three main factors ease, usefulness, and enjoyment have a positive and significant influence on Brand Trust and consumer Purchase Intention directly. Furthermore, it was found that E-commerce Trust acts as a crucial mediator that strengthens Purchase Intention through positive user experience. Theoretically, this study strengthens the Technology Acceptance Model (TAM) framework and the context of Cross-Border E-commerce (CBEC) in the digital retail industry. Practically, these findings emphasize the importance of optimizing platform features to enhance transaction convenience and security and build long-term loyalty. The research's implications suggest that platform managers should focus on both aesthetics and functionality to create a credible and enjoyable digital shopping ecosystem for consumers in developing regions.

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs

Anemia is a common nutritional problem among adolescent girls and can affect health, learning ability, and the quality of future generations. Hemoglobin (Hb) levels can be influenced by dietary intake, such as folic acid and vitamin C, as well as consumption behaviors, including tea drinking habits and adherence to iron supplementation (TTD). This study aimed to examine the relationship between folic acid intake, vitamin C intake, tea drinking habits, and adherence to TTD consumption with hemoglobin levels among adolescent girls in senior high schools in Tuban District. This study used a cross-sectional design with a sample of 325 respondents selected through probability sampling. Data on folic acid and vitamin C intake were obtained using a 24-hour dietary recall method, while tea drinking habits and adherence to TTD consumption were collected through questionnaires. Hemoglobin levels were measured directly using a hemoglobin testing device. Data analysis was performed using the Spearman correlation test. The results showed significant relationships between folic acid intake and hemoglobin levels, vitamin C intake and hemoglobin levels, adherence to iron supplementation and hemoglobin levels, and tea drinking habits and hemoglobin levels, with a negative direction of association. This study concludes that folic acid intake, vitamin C intake, tea drinking habits, and adherence to TTD consumption influence hemoglobin levels in adolescent girls. Efforts to prevent anemia should focus on improving dietary patterns, proper use of iron supplementation, and regulating tea drinking habits.