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This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

Preschool children are those aged between 3-6 years. Eating behavior disorders that occur in children, such as picky eating, significantly impact their nutritional status, which is related to their growth and development. One of the eating problems in children, particularly in preschoolers, is picky eating, which affects their nutritional status. This study aims to determine the relationship between picky eating and nutritional status in preschool children at RA. Al-Hidayah in Surabaya. This research is quantitative with a cross-sectional approach. The respondents of this study were 40 children. Data collection techniques included self-administered questionnaires and measurements of height and weight. The instruments used were questionnaires, digital scales, and microtoise. Data analysis in this study used the Spearman rank correlation test with proportional random sampling. The results showed that 58% of subjects experienced picky eating. Most of the subjects in this study had normal weight, normal height, and good nutritional status. The analysis results indicated a significant relationship between picky eating and nutritional status based on weight-for-age (p-value = 0.019). However, there was no significant relationship between picky eating and nutritional status based on height-for-age (p-value = 0.619) and weight-for-height (p-value = 0.176). In overcoming the problem of picky eating, it is recommended for agencies to provide education or nutritional counseling to parents and caregivers so that they can implement appropriate parenting styles and pay attention to children's nutritional needs properly.

In facing the changes that occur, companies have difficulty following new regulations because of differences with previous regulations. Companies must be able to optimize functions in all parts of the company organization in order to maintain long-term competitiveness and achieve sustainable success. These rules are formed in standard operational procedures which contain operational procedures to ensure consistency, efficiency, minimize errors and safety in every work activity in the company so that it can run effectively and efficiently. This research aims to know the procedures for creating a Work Procedure System at PT Kilang Pertamina International Refinery Unit V Balikpapan and to find out the supporting and inhibiting factors in the procedure for creating a Work Procedure System. This research uses a descriptive qualitative approach. The technique used in this research involved conducting interviews, observation and documentation supported by 2 informants. Based on the results of this research, the procedure for creating a Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan consist of eight structured stages, starting from preparation to the implementation below 1%. The suggestions provided to maximize performance emphasize the importance of effective communication and management commitment to overcoming obstacles in the creation of the Work System at PT Kilang Pertamina International Refinery Unit V Balikpapan.

This study aims to describe and analyze student management in supporting the Pancasila student profile strengthening project, as well as to the challenges and strategies in overcoming obstacles in implementing student management to support the Pancasila student profile strengthening project. The method used is descriptive qualitative with data collection tools, namely interviews, observations and documentation. Data were analyzed using the interactive model analysis method. The results of the study concluded that student management in supporting the Pancasila student profile strengthening project has implemented the functions and principles of student management through the process of planning, organizing, implementing, and supervising activities carried out properly involving internal elements of the education unit. The challenges in implementing student management in supporting the Pancasila student profile strengthening project include facilities and infrastructure, lack of student motivation, and lack of understanding of the impact of activities on character development. Strategies to overcome the challenges of student management in supporting the Pancasila student profile strengthening project include strengthening teacher competency in managing students, innovative learning, collaboration between schools and parents, stakeholder involvement and participation in school activities, and encouraging student involvement in various activities at school

Community Service Activities aim to build the entrepreneurial spirit of young people in Pengkajoang Village through socialization at the Madani Vocational High School, Malangke. With this service, it is hoped that young people in Pengkajoang Village will be more interested in the world of entrepreneurship because of the abundant natural resources in the village while also overcoming the problem of poverty in the village. The method used in this service is to motivate young people related to fostering the entrepreneurial spirit of young people through socialization at the Madani Vocational High School, Pengkajoang Village, West Malangke. From the results of the service obtained, young people, especially at the Madani Vocational High School in Pengkajoang Village, have a high interest in entrepreneurship, as evidenced by the many questions submitted by students during the service.

This study explores systematic desensitization therapy in addressing specific phobias among adolescents, particularly arachnophobia, ophidiophobia, and katsaridaphobia. The research aims to explore the subjective experiences of adolescents undergoing systematic desensitization for specific phobias, focusing on perception and emotional changes. A qualitative phenomenological method was employed to delve into the subjective experiences of adolescents with specific phobias. Data were collected through interviews, observations, and document analysis, and analyzed using Interpretative Phenomenological Analysis (IPA), with validity ensured through triangulation and member checking. Findings indicate that adolescents experienced significant anxiety reduction and decreased avoidance behaviors, thanks to therapist support and the application of relaxation techniques. This study highlights the importance of understanding individual experiences to enhance the effectiveness of therapeutic interventions. Thus, systematic desensitization, combined with supportive therapeutic practices, proves to improve the quality of life for adolescents struggling with specific phobias. These findings not only enrich academic literature but also aid practitioners in designing interventions that are more responsive to patient needs.

Biochemical toxicology studies are disciplines that study the impact of toxic compounds on biochemical processes in the human body. Toxic compounds, whether from the environment, industrial chemicals, drugs, or natural products, can interfere with cellular metabolic mechanisms and potentially cause damage to organs or body systems. This study aims to analyze how toxic compounds interact with biomolecules, such as proteins, enzymes, and nucleic acids, which play a role in cellular metabolic processes. Disruption of metabolic enzymes can affect key metabolic pathways, such as energy synthesis, detoxification, and homeostasis regulation. These toxic impacts can contribute to the development of acute and chronic diseases, including liver, kidney, nervous system disorders, and cancer. In this study, we also discuss the detoxification mechanisms involving enzymes such as cytochrome P450 and glutathione-S-transferase in reducing the toxic effects of these compounds. A deeper understanding of toxic interactions and their impact on cellular metabolism is essential in developing preventive and therapeutic strategies for poisoning or toxicity-related diseases. This research is expected to provide insight into the development of more effective drugs and medical approaches in overcoming the effects of toxic toxins on humans.

Supplement is a product that contains additional nutrients to complement food, generally containing one or more nutrients, like vitamins, minerals, amino acids, fiber, and fatty acids, are usually prepared in the form of tablets, capsules, or liquids like syrup. Supplements can help improve nutrition, The purpose of this review is to analyze the effectiveness and safety of using health supplements in preventing and overcoming nutritional deficiencies and improving the quality of life of individuals in this analysis is based on a literature review from the online platform used, namely google scholar and semantic. The results of the journal review in this article show that supplements, such as mangosteen effervescent tablets, vitamin C, and stevia, have significant benefits for health, including improving immunity, managing diabetes, and supporting disease recovery. Education and socialization succeeded in improving people's understanding of the wise use of supplements, with age, knowledge, and socioeconomic conditions influencing consumption behavior.

This research is classroom action research that aims to improve the learning outcomes of Integrated Social Sciences through the application of differentiated learning in grade VII students of UPT SMPN Satap Pulo Bembe No. 29 Selayar Islands. The subject of this study is a student of grade VII UPT SMPN Satap Pulo Bembe No. 29 with a total of 12 students consisting of 7 male students and 5 female students. This research was carried out in two cycles, namely cycle I which was carried out 3 meetings (the first and second meetings for the learning process and the third meeting for Integrated Social Studies learning outcome assessment activities) and cycle II was also carried out 3 meetings. The two cycles were carried out for 2 months plus summarizing all existing research results. The results of the study show that the application of differentiated learning has succeeded in significantly improving student learning outcomes. In the first cycle, 50% of students have not reached the completion score, but in the second cycle, the number of students who did not complete the score decreased drastically to only 8%, while the number of students who achieved the completion score increased to 92%. This shows that differentiated learning is effective in overcoming academic gaps between students and improving their achievement of learning outcomes. In addition to improving learning outcomes, differentiated learning has also been proven to be effective in increasing student activity. In the first cycle, the average student activity only reached 68%, showing that even though some students are already active, there are still many who lack participation. After the implementation of a more optimal differentiated learning strategy in cycle II, student activity increased significantly to 87%. This shows that the differentiated learning approach not only helps students in understanding the material, but also increases their engagement in the learning process. The application of differentiated learning in cycle II resulted in a significant increase in learning outcomes and student activity, which shows the success of this strategy in meeting the diverse learning needs of students.

Based on the results of research related to school strategies in dealing with violations of rules and regulations to improve the disciplinary character of students at MAS AT-TAQWA Beru, it can be concluded as follows: The strategy implemented by the school consists of three approaches, namely (1) Preventive strategy, which includes outreach to students , habituation, and extracurricular activities as prevention efforts before violations occur, (2) Repressive strategies, which are implemented after violations occur, including providing advice, sanctions, and supervision, and (3) Curative strategies, which focus on coaching students and summoning parent. The obstacles faced by schools in overcoming violations of discipline and forming students' disciplinary character include (1) Internal factors, which include limited school facilities and infrastructure as well as the condition of the students themselves, and (2) External factors, namely the influence of the family environment, especially in cases of families that are not intact (broken homes) or parents who are busy working, so that children often live with grandparents and receive less attention, as well as the influence of playmates and the living environment.

This study explores the role of spiritual eco-leadership within religious communities and its potential for fostering climate resilience and sustainability. Religious communities, guided by spiritual values such as stewardship, social justice, and care for creation, have a unique position to contribute significantly to addressing climate change. Through qualitative case studies of religious communities engaged in climate-resilient practices, this research identifies key personal qualities of effective eco-leaders, examines the theological foundations driving eco-leadership, and investigates how community structures can support sustainable practices. The findings highlight the importance of qualities such as compassion, integrity, and vision in eco-leaders, which enable them to inspire collective action towards environmental sustainability. Additionally, the study uncovers the centrality of theological principles, particularly those rooted in stewardship and social justice, in guiding eco-leadership within faith-based contexts. The research also discusses the challenges these communities face, including institutional conservatism, resource constraints, and the marginalization of eco-leaders. Strategies for overcoming these barriers are proposed, emphasizing the need for education, advocacy, and interfaith collaboration. The study concludes that spiritual eco-leadership, when supported by strong theological foundations and community structures, can serve as a powerful force in driving climate resilience and promoting sustainability, both locally and globally. By fostering eco-leadership, religious communities can play a transformative role in addressing climate change and enhancing community adaptation to environmental challenges.

Village-Owned Enterprises (BUMDes) are business units that are jointly owned and managed by the village government and the local community. The establishment of BUMDES aims to exploit economic potential and improve the welfare of village communities. One of the BUMDes highlighted in this study is BUMDes Loh Jinawi which is located in Tunjungmuli Village, Karangmoncol District, Purbalingga Regency. In its development, Tunjungmuli Village is still faced with geographical challenges and inadequate infrastructure. BUMDes Loh Jinawi manages four main business units, namely Pertashop, Pamsimas, Markets, and innovations in the agricultural sector so that they can meet the basic needs of the community. Pertashop provides access to fuel, Pamsimas ensures clean water supply, Markets support local trade, and agricultural units increase food security and farmer incomes through sustainable practices. These initiatives have significantly improved the quality of life and economic opportunities for local residents, especially farmer groups. Through participatory management and community involvement, BUMDes Loh Jinawi has fostered a sense of belonging among residents while overcoming socio-economic challenges. The authors contributed by facilitating observations, workshops and mentoring to improve BUMDes operations. In a series of community service activities, it was found that optimizing the management of BUMDes Loh Jinawi can be done in two ways, namely assisting with management practices to increase access to basic services and empowering the surrounding community economically and socially.  This study provides a replicable model for sustainable rural development.

This study aims to analyze bad debts on the financial performance of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The research method used is descriptive quantitative, with data analysis techniques using bad debt analysis and financial performance analysis by measuring financial ratios such as liquidity, solvency and profitability ratios. The data used in this study is secondary data in the form of financial statements of the Swasti Sari Saving and Loan Cooperative, Kupang City Branch for a period of 5 years from 2019-2023. The results showed that bad debts at the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative were caused by the inability of cooperative members to pay off their obligations so that the cooperative's receivables became difficult to collect and had an impact on the cooperative's financial performance as measured by the liquidity ratio from 2019 to 2023 which decreased because the cooperative's cash decreased and its receivables increased, the Solvency Ratio indicates an increase in risk due to increased debt without balanced asset growth. The Profitability Ratio shows a decrease in net income which affects the operational sustainability of the Kupang City Branch of the Swasti Sari Savings and Loan Cooperative. The results of this study provide recommendations for the Kupang City Branch of the Swasti Sari Saving and Loan Cooperative in overcoming the risk of bad credit, namely taking a rescheduling, reconditioning, and restructuring approach, applying prudential principles, conducting regular monitoring and monitoring of financial performance and credit risk so that cooperatives can make quick and appropriate decisions to maintain financial stability and operational sustainability.

This study aims to address the challenges and propose solutions for the Optimization of Blockchain-Based Cybersecurity Systems to Enhance Resilience Against Ransomware Attacks using a Systematic Literature Review (SLR) approach. Blockchain is increasingly recognized as a transformative technology in cybersecurity due to its decentralized structure, transparency, and robustness in securing data. Despite these advantages, its widespread adoption is hindered by several challenges, including scalability, interoperability, high energy consumption, and limited access to representative ransomware datasets. This research highlights that integrating blockchain with advanced technologies such as data analytics, machine learning, and Explainable AI (XAI) can significantly enhance its effectiveness in combating ransomware.The findings reveal that Graph Convolutional Neural Networks (GCN) enable real-time detection of ransomware patterns in network traffic with an accuracy of up to 95%. Furthermore, Layer-2 solutions like the Lightning Network and sharding effectively alleviate the load on main blockchains, thereby increasing transaction throughput. Efficient consensus mechanisms, including Proof of Stake (PoS) and Delegated Proof of Stake (DPoS), address energy consumption issues, making blockchain more adaptable to IoT and resource-constrained environments. These approaches have proven successful in enabling early detection, mitigation, and prevention of ransomware in IoT systems, cloud infrastructures, and smart grid networks. The implications of this study underscore the potential of blockchain as a critical component of proactive and adaptive cybersecurity systems. However, overcoming existing challenges requires further development of hybrid frameworks that integrate blockchain with data analytics and machine learning technologies. In addition, efforts should focus on standardizing global security protocols to enhance interoperability and creating robust, diverse ransomware datasets to support more accurate detection systems. Future research should also explore methods to minimize latency and improve blockchain efficiency in real-time cybersecurity applications.

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.

Approximately 40% of pregnant women worldwide experience anemia. Anemia during pregnancy can cause various serious complications, including premature birth, low birth weight, and even increase the risk of maternal and infant death. Complementary therapy can be an alternative for preventing and treating anemia in pregnant women. This study aims to review research articles related to complementary therapy that can be used to treat anemia in pregnant women. Literature searches through academic databases such as Google Scholar, PubMed and ScienceDirect. Literature selection was carried out based on inclusion criteria (scientific articles in the last 5 years, English/Indonesian, relevant topics) and exclusion (irrelevant articles, no abstract/full-text). Interventions such as acupuncture, yoga, traditional herbs, moringa leaves, spinach and beetroot juice can be safe and natural solutions to increase hemoglobin levels. The selection of the appropriate method can be adjusted according to individual preferences, accessibility, and the level of anemia experienced.  

This study aims to describe and analyze: The Role of the District Government in Overcoming Social Order Disturbances, the Obstacles Faced by the District Government in Overcoming Social Order Disturbances and the Solutions Carried Out in Overcoming Obstacles. This research is a qualitative research with a level of descriptive analysis, with data collection techniques using interviews, observations, and documentation. Data analysis techniques Interactive data analysis. The results of the study show that the Village Government Strategy in an Effort to Improve Village Development in Mahakam Regency is carried out with several steps, namely development planning is carried out based on the village development plan musaywarah from the lowest scope, namely RT/RW. The implementation of development is carried out based on the Development Budget Plan, namely what priorities will be implemented, which are locally managed by village self-management, village cooperation with third parties.  The process of monitoring and evaluation of development is carried out at the village and sub-district levels assisted by community institutions that check the list of activities listed in the Development Work Plan document stipulated in the Village Budget. The development supervision process is carried out through community institutions and community leaders. The obstacles faced in the development of villages in Mahakam Regency include the lack of achieving the desired development, this is due to the difficulty of obtaining funds. Efforts made include proposing a village Musrenbang next year, making a medium-term long-term development plan for a term of 5 years and including RKA and RKP

Water hyacinth is an aquatic weed that is often found in tropical and subtropical areas. The existence of this plant often has a negative impact on the environment. Various efforts have been made to overcome the water hyacinth problem, including the use of pesticides. However, inappropriate use of pesticides actually causes plant resistance to pesticides, so that these efforts become less effective in controlling their growth. To overcome this problem, training was held for village communities to use water hyacinth as a basic material for handicrafts. This training aims to change people's views which previously considered water hyacinth as a nuisance plant into an economic opportunity. By processing water hyacinth into a marketable product, it is hoped that the community can increase their income while overcoming environmental problems

Islamic Religious Education (PAI) plays an important role in the formation of students' character and understanding of religious teachings. However, in practice, not a few students face difficulties in understanding PAI material, both in terms of cognitiveness and affective. These difficulties can be caused by a variety of factors, such as differences in academic ability, lack of motivation, or socio-cultural problems. Therefore, the right strategy from PAI teachers in overcoming learning difficulties is very necessary. This article aims to identify various strategies that PAI teachers can apply to help students overcome learning difficulties. Based on a literature review, there are several approaches that have proven to be effective, including the use of varied learning methods, the use of educational technology, the provision of intensive guidance, and the strengthening of student motivation and character. In addition, the importance of constructive evaluation and feedback in the learning process is also one of the keys in improving the effectiveness of PAI learning. By implementing these strategies, it is hoped that the learning difficulties faced by students can be overcome, and the quality of PAI learning can be improved.

Empowering poor families is an important effort to improve the economic welfare of underprivileged communities. In this context, assistance to set up a snack shop for Mrs. Kamilia aims to provide concrete support for her family's economy. Through the Participatory Action Research (PAR) method, this program involves steps such as identifying poor families, raising funds, and handing over the business capital needed to set up a stall. This program not only provides financial assistance, but also equips Mrs. Kamilia with the necessary skills to run a business. With the existence of a snack stall, it is hoped that Mrs. Kamilia can increase family income, meet daily needs, and provide a better education for her children. The results of this program show the potential for success in overcoming poverty and increasing the economic independence of poor families, so that it can become a model of sustainable empowerment in society.