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Wulidah Rizka

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Electrolytes are essential minerals that play a critical role in various physiological processes within the body, including the maintenance of fluid balance, proper neuromuscular function, and the transmission of nerve impulses. They are vital for the stability of the heart and other crucial organs. When electrolyte levels become imbalanced, as seen in conditions such as hyponatremia (low sodium), hypernatremia (high sodium), hypokalemia (low potassium), hyperkalemia (high potassium), and hypocalcemia (low calcium), serious health issues can arise. These imbalances can result from factors like malnutrition, excessive losses through the kidneys or gastrointestinal tract, hormonal disorders, and certain systemic diseases. Understanding the underlying pathophysiological mechanisms and clinical manifestations of these disturbances is essential for effective diagnosis and treatment. Healthcare providers must identify the root causes of electrolyte imbalances while assessing their severity to implement appropriate management strategies. This often involves gradually correcting electrolyte levels to mitigate the risk of life-threatening complications such as arrhythmias, cerebral edema, and neurological impairment. By fostering a comprehensive understanding of electrolyte imbalances, healthcare professionals can improve diagnostic accuracy and therapeutic effectiveness, ultimately leading to better patient outcomes. This knowledge is crucial in minimizing morbidity and mortality associated with these disruptive conditions, ensuring that individuals receive prompt and effective care to restore balance and maintain overall health.

Amelia Chantika Fati’ah; Syamsul Bahri Arifin

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

Irma Fajriah; Muhammad Ikhsan Rauf

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The fisheries sector is an important economic element but has high safety risks for fishermen due to harsh working conditions. This study aims to analyze the relationship between workload, mental fatigue, and Occupational Safety and Health (OHS) awareness among fishermen. This study uses a cross-sectional design with a quantitative descriptive-analytical approach4. Data were collected through questionnaires from active fishermen selected using a purposive sampling technique, with measurement instruments including NASA-TLX for workload and MFI-20 for mental fatigue. The results of the descriptive analysis show that most respondents are in the high workload (45%) and high mental fatigue (45%) categories, while the level of OHS awareness tends to be low (40%). Spearman's correlation test showed a significant positive relationship between workload and mental fatigue ($r = 0.612; p < 0.05), as well as a significant negative relationship between mental fatigue and OSH awareness ($r = -0.497; p < 0.05). This study concluded that workload indirectly influences OSH awareness through mental fatigue as an intermediary variable.8 These findings emphasize the importance of workload management and psychological interventions to improve fishermen's safety behavior at sea.

Miftah Khoirunnisa; Eka Ratna Saputri; Ally Roni; Sulia Ningsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

This Micro, Small, and Medium Enterprises (MSMEs) empowerment and development program aims to improve the capacity of business financial management through training in simple bookkeeping, preparation of simple financial reports, and business cost analysis in Tegal Sari Hamlet, Block S, Batumarta 1 Village, Lubuk Raja District, Ogan Komering Ulu Regency. This program is motivated by the low ability of MSMEs to systematically record their finances, separate their business finances from their personal finances, and utilize cost information as a basis for business decision-making. The implementation method includes an initial survey, observation, interviews, training, and direct mentoring for MSMEs. The results of the program indicate that before the program was implemented, most MSMEs had not implemented regular financial records and had not prepared business financial reports. After the training and mentoring, there was an increase in the understanding and skills of MSMEs in recording daily financial transactions, preparing simple profit and loss reports, and calculating the cost of production as a basis for determining selling prices. This activity has a positive impact on increasing the independence and sustainability of MSME business management.

Nurfaizah Nurfaizah

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The increasing use of Learning Management Systems (LMS) in higher education generates large amounts of student activity data that have the potential to provide deeper insights into learning processes. However, in practice, these data are still rarely analyzed systematically to understand variations in students’ learning activity patterns, limiting their practical use in supporting teaching and learning. This study aims to explore students’ learning activity patterns in an LMS using a clustering approach based on activity data.This research utilizes the publicly available Open University Learning Analytics Dataset (OULAD), focusing on a single course and a single academic term. LMS activity data were processed through data cleaning and feature extraction, followed by student clustering using the K-Means algorithm. The quality of the clustering results was evaluated using the Silhouette Score, and visual analysis was applied to support the interpretation of the results.The results indicate that students’ learning activities can be grouped into two main patterns, namely a group of students with high learning activity and a group with lower or moderate activity levels. These findings highlight the existence of heterogeneous learning behaviors among students, even within the same learning context.The identified learning activity patterns provide an initial foundation for utilizing LMS data to monitor student engagement and to support the development of more responsive, data-driven learning approaches in higher education.

Nadira Zahra Faisal

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2026 International Forum of Researchers and Lecturers

This study aims to analyze the legal status of jointly managed social media accounts within the framework of marital property in Indonesia. The growth of the digital creative economy has transformed social media accounts into productive assets with economic value, yet Indonesian civil law has not provided legal certainty regarding their ownership status following divorce or death. The research method employed is normative legal research with a comparative legal approach. The results indicate a regulatory void in Law Number 1 of 1974, which remains oriented toward physical objects, while digital accounts are often regarded as personal rights tied to the registered individual. Conversely, digital regulations in the European Union, through the General Data Protection Regulation (GDPR) and the concept of digital estate, have begun to accommodate the continuity of access and management of digital assets for relevant parties. The discussion emphasizes the need for a redefinition of assets in Indonesian family law that synchronizes privacy rights with economic rights. In conclusion, productive social media accounts should be qualified as marital property through progressive interpretation or prenuptial agreements. This study recommends the synchronization of personal data protection regulations and marriage law to ensure distributive justice for couples in the digital economy era.

Wisnu Wisnu; Fatkhuri Fatkhuri

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

Muhamad Sandi Pratama; Nizirwan Anwar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research is motivated by the problem of uneven bandwidth distribution in hotspot internet services at Oey Alycia Resto & Cafe, which negatively affects connection quality for users. The purpose of this study is to design and implement a bandwidth limitation-based hotspot internet system by applying a Fair Usage Policy (FUP) using Mikrotik devices, in order to achieve fair and efficient internet access distribution. The research method includes network requirement analysis, network topology design, Mikrotik RouterOS configuration, and system performance testing through direct observation and user questionnaires. The system implementation involves hotspot user authentication, per-user bandwidth allocation, and automatic speed reduction when data usage exceeds the predefined FUP threshold. The results show that the implemented system effectively limits excessive bandwidth usage by individual users, improves network stability, and ensures equitable internet access for all hotspot users. Furthermore, questionnaire results indicate positive user responses regarding improved internet service quality after the application of FUP. This research implies that the proposed system enhances the effectiveness of hotspot bandwidth management and can serve as a practical solution for public network administrators in optimizing bandwidth usage in a fair and controlled manner.

Muhammad Randy Pratama Lubis; Mutia Permata Putri; Insan Tajali Nur

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

For the general public, Indonesia’s five-year electoral cycle is often perceived merely as a procedural voting event, overlooking the substance and quality of how voters select presidential or regional leaders. Following the 2024 General Election, the challenges of democracy have shifted from technical management to the prevention of polarization, money politics, digital disinformation, identity politics, and echo chambers. This article analyzes the urgency of implementing sustainable voter education during the inter-election period, using the General Election Commission (KPU) of Balikpapan City as a case study. The study focuses on KPU Balikpapan’s strategies to transform pragmatic voters, who are susceptible to manipulation, into informed participants, while also addressing the vulnerabilities of first-time voters ahead of the 2029 Election to increase participation rates. The analysis indicates that political education during the non-election period is a critical moment to build the cognitive foundation of voters without compromising their independent choice, making the role of KPU Balikpapan essential in maintaining democratic integrity in the city.

Dian Kesuma; Eddy Purnama; M. Jafar

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Kayely, Janeanti Afi; Nurmayunita, Heny

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Gastritis is a common gastrointestinal disorder that is influenced by both behavioral and psychological factors, including dietary patterns and stress. This study aimed to examine the association between dietary patterns and stress levels among patients with gastritis at a primary healthcare center in West Halmahera Regency. A quantitative analytical study with a cross-sectional design was conducted in November 2025. A total of 60 gastritis patients were recruited using a total sampling technique. Data were collected using structured questionnaires to assess dietary patterns and stress levels. Statistical analysis was performed using SPSS version 26. Descriptive analysis was used to summarize respondents’ characteristics, while the Chi-square test or Fisher’s exact test was applied to analyze the association between variables. The results showed that most respondents had unhealthy dietary patterns and experienced high stress levels. Dietary pattern was significantly associated with stress level (p = 0.038), whereas demographic characteristics were not significantly related to stress level. Patients with unhealthy dietary patterns were more likely to experience high stress. In conclusion, dietary pattern is significantly associated with stress levels among gastritis patients. These findings highlight the importance of promoting healthy eating behaviors as part of stress management strategies in primary health care settings.

Fulgensius Elpianus Kira; Stanislaus Arkineus Kaju; Robertus Lili Bile

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

Musculoskeletal injuries are common health problems encountered in sports activities and daily life. Primary Health Care Facilities (PHCF) such as community health centers play an important role in the initial management of musculoskeletal injuries before referral to higher-level health facilities. This study aimed to describe the management of musculoskeletal injuries at the PHCF of UPTD Mangulewa Health Center. The methods used were field observation, structured interviews with health professionals, and simulation of musculoskeletal injury management. The results showed that UPTD Mangulewa Health Center has adequate facilities, equipment, and health personnel for managing musculoskeletal injuries at the primary care level. The management procedures were carried out systematically through anamnesis, physical examination, initial treatment based on RICE principles and immobilization, pharmacological therapy, and an integrated referral system. Fracture management simulations indicated that students gained practical understanding of immobilization techniques and early injury management. In conclusion, the management of musculoskeletal injuries at the PHCF of Mangulewa Health Center is in accordance with primary health care service standards and supports the prevention of injury complications.

Istikhori Istikhori; Salma Tsana Fii; Emi Tresnawati; Ai Siti Rahmawati; Aat Yuniawati +1 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Human resource management (HRM) in education plays a strategic role in determining the quality and success of educational implementation. Educators and educational staff are the main assets of educational institutions that directly influence the quality of learning processes and outcomes. This article aims to examine the concept of educational human resource management, its scope, and the urgency of implementing effective HRM in improving educational quality. This study employs a qualitative approach using library research by reviewing relevant books, scientific journals, and educational regulations related to human resource management and education. The results indicate that the scope of educational HRM includes human resource planning, recruitment and selection, placement and organization, training and development, performance appraisal, compensation and rewards, coaching and maintenance, as well as termination and retirement. The implementation of professional, systematic, and sustainable educational HRM contributes significantly to improving the professionalism of educational personnel, institutional effectiveness, and the achievement of educational goals. Therefore, educational human resource management is a key factor in realizing high-quality and sustainable education.

Ananda Diane Masayu; Eva Hany Fanida; Meirinawati Meirinawati; Neny Ayu Nourmanita

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

Crisma Martadiana; Nining Tunggal Sri Sunarti

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: Comprehensive midwifery care is essential for early detection of complications and reducing maternal and infant mortality rates. In Sleman Regency, despite high access to health services, continuous monitoring remains crucial for ensuring maternal and fetal safety. Objective: To provide comprehensive midwifery care for Mrs. M at Klinik Pratama Shaqi, Sleman, from the third trimester of pregnancy through the postpartum and neonatal periods. Methods: This is a descriptive qualitative study using a case study approach based on Varney's seven-step midwifery management and SOAP documentation. Findings: During pregnancy (37 weeks 6 days), the mother experienced physiological complaints of back pain and shortness of breath, managed through posture education and pregnancy exercises. Labor proceeded normally and spontaneously on October 6, 2024, utilizing "gentle birth" practices such as endorphin massage to reduce pain. A second-degree perineal tear occurred and was treated according to procedure. The baby was born healthy, weighing 3100 grams, with successful Early Initiation of Breastfeeding (EIB). During the postpartum and neonatal periods, uterine involution was normal, breast milk production was adequate, and the infant's growth met standards with no danger signs. Implications: Continuous assistance improves the mother's physical and psychological readiness and ensures a healthy neonatal transition.

Siti Nur Azizah Putri Wangi; Nurul Hidayati

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The decline in service quality observed in 2023, such as frequent malfunctions of queue management machines and slow credit processing, indicates that the implementation of Total Quality Management (TQM) at PT Bank Pembangunan Daerah Sulawesi Tenggara, Wakatobi Branch, has not been fully optimized. These issues are particularly evident in aspects of continuous improvement, employee education and training, long-term management commitment, and employee involvement and empowerment. Therefore, this study aims to analyze the effect of Total Quality Management implementation on employee performance at PT BPD Sultra Wakatobi Branch. This research was conducted from February to August 2024 in Wangi-Wangi Regency. The study employed a quantitative research design using a census approach, in which all 40 employees were included as respondents. The data used in this study consisted of primary data collected through questionnaires and secondary data obtained from company documents. Descriptive analysis and Structural Equation Modeling–Partial Least Squares (SEM-PLS) were applied to examine the relationship between TQM and employee performance. The results reveal that long-term management commitment as well as employee involvement and empowerment have a significant effect on employee performance. In contrast, continuous improvement and education and training do not show a significant influence, indicating the need for further evaluation and improvement to strengthen the future implementation of Total Quality Management and enhance organizational performance.

Wilma Dian Ardiyanti; Winta Panimba; Marniati Marniati; Ellyn Patadungan; Srisetyawanie Bandaso

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This activity aims to strengthen the management of the Rambu Solo Ne' Gandeng Cultural Museum through workshops and training on social media management, human resource management, and simple and responsible museum financial management. This activity was carried out to increase the capacity of museum managers to promote the museum through social media, manage human resources professionally, and understand the basic principles of financial management to support museum sustainability. The methods used included material delivery, interactive discussions, and case studies tailored to the museum's conditions and needs. Furthermore, this activity emphasized a family-like and contextual approach to ensure the material was easily understood and applied by participants. The activity took place on September 9-10, 2025, with 18 participants. The expected outcome of this activity is an increased understanding of museum managers in social media, human resource management, and financial management, so that the Rambu Solo Ne' Gandeng Cultural Museum can be managed in a more organized, transparent, and sustainable manner as an institution for preserving Torajan culture.

Ican Kumala; Furqan Khalidy

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of e-commerce adoption on the sales performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. E- commerce adoption factors are measured through the dimensions of platform usage, technology integration, and digital marketing activities. Sales performance is assessed based on sales growth, market expansion, and increase in customer numbers. The research method uses a quantitative approach by distributing online questionnaires to 250 MSME owners in five major cities (Jakarta, Surabaya, Bandung, Medan, Makassar) who have used at least one e-commerce platform (such as Tokopedia, Shopee, Bukalapak, or a standalone website) for at least one year. Data were analyzed using multiple regression analysis techniques with the help of SPSS 25 software. The results show that e-commerce adoption has a significant positive effect on the sales performance of MSMEs. Specifically, technology integration (such as the use of inventory management and digital payment tools) and digital marketing activities (advertising and promotions on social media) are the most dominant factors. These findings provide practical implications for MSME owners and policymakers to further encourage digitalization by providing training and supporting infrastructure.

Meilinasari Nurhasanah

Journal of Marine Engineering Research 2026 Politeknik Pelayaran Sulawesi Utara

Maneuvering operations represent the most dynamically complex and operationally hazardous phase of a vessel's voyage, demanding precise real-time coordination between deck officers at the bridge and engineer officers in the engine room. Communication breakdowns at this critical interdepartmental interface have been consistently implicated in propulsion-related maritime accidents, yet the collaborative decision-making processes that govern bridge-engine room interaction during maneuvering remain insufficiently examined in the research literature. This study investigates collaborative decision-making patterns between deck and engineer officers during main engine telegraph operations, employing a qualitative observational design grounded in human factors engineering and Crew Resource Management theory. Through 72 hours of structured simulation observation across two maritime training centers and 36 semi-structured officer interviews, the study documents communication pattern frequencies, decision latency behaviors, information-sharing strategies, and CRM competency profiles across both officer categories and experience levels. Findings reveal persistent asymmetries in situational awareness, authority gradient distortions under time pressure, and a systematic underutilization of standardized communication protocols during non-routine maneuvering events. The study contributes a dual-department collaborative framework for bridge-engine room operations and offers evidence-based recommendations for integrated officer training design and propulsion safety protocol development.