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An Anthology of Opinions Towards a Healthy Indonesia and Optimal State Revenue through Tobacco Excise Policy Reform contains ideas related to tobacco excise policy in supporting public health and optimizing state revenue. This study aims to analyze the effectiveness of sentences in a collection of opinion pieces about a healthy Indonesia and optimal state revenue through tobacco excise policy reform. In conducting the research, the authors used a methodological approach in the form of a qualitative descriptive method. Data collection with this method is done using reading and recording techniques. This research uses text analysis techniques with a qualitative descriptive analysis approach as a data analysis technique. Based on the analysis that has been carried out on Bunga Rampai Collection of Opinions Towards a Healthy Indonesia and Optimal Revenue through Tobacco Excise Policy Reform, 11 effective sentences have been found. Meanwhile, errors related to EYD and KBBI were also found with details in the form of 16 ineffective sentences, 31 ambiguous sentences, 5 sentences with capitalization errors, 12 sentences with nonstandard words, and 18 sentences with other types of errors. In addition to being used as a reference for analyzing sentence effectiveness, this research is also useful for enriching the study of tobacco excise policy communication, especially for RPJM 2025-2029 policymakers. In addition, this research can also be used as a reference for further research related to sentence effectiveness.

The Communication process of human life will not be separated because language has an important role in conveying information. Pragmatics is a field of science that examines the relationship between language and its context and the relationship between language use and its users. This article will focus more on analyzing illocutionary speech acts in a podcast, where the speech act discusses the existence of social, political symptoms, and its sustainability depends on the speaker's language skills in the speech act. The purpose of the study is to identify the use of illocutionary speech acts in the podcast “Indonesia Lebih Baik” on Raymond Chin's YouTube channel. This research uses two approaches, namely pragmatic theoretical and qualitative descriptive methodology. The data is in the form of discourse in the podcast “Indonesia Lebih Baik” on Raymond Chin's YouTube channel, retrieving data using the method of listening and recording and the technique of free listening. The data is analyzed using the commensurate method, and the agih method, and the presentation uses formal and informal data presentation methods. The result shows that there are 426 illocutionary speech acts in the podcast video “Indonesia Lebih Baik” on Raymond Chin's YouTube account and if it is detailed there are 178 repsentative speech acts, 70 directive speech acts, 44 expressive speech acts, 33 commissive speech acts, and 101 declarative speech acts. The dominating speech act is representative speech which is 178 data. While the least data found is 33 data on commissive speech. The realization of this paper is expected to be useful in enriching pragmatic studies on social media speech acts to create an effective work of art, as well as facilitating the public to better understand the purpose and function of speech acts in the ever-growing digital media.

This study is driven by the researcher’s interest in exploring the various forms of expressive speech acts that appear in the movie “Budi Pekerti.” The primary objective of this research is to identify the types of expressive speech acts performed by the characters in the film. Data were collected using observation and note-taking methods, specifically the free listening approach (simak bebas libat cakap, SBLC) and recording techniques. The analysis was conducted using a pragmatic framework, focusing on dialogue excerpts from the film’s characters. The findings reveal that the characters utilize seven types of expressive speech acts: expressing gratitude, giving praise, apologizing, criticizing, complaining, insinuating, and blaming. This study demonstrates that the expressive speech acts in “Budi Pekerti” are closely tied to the social and cultural context of the story. Each type of expressive speech act conveys functions and meanings that reflect the characters’ emotions and attitudes in specific situations. Overall, this research contributes to a better understanding of how expressive speech acts are used in film media and serves as a reference for future studies related to language use in diverse social and cultural contexts.

This research is motivated by the fact that effective sentences in historical articles can be a path to progressive learning. The article “Sejarah Dunia” (World History), October 2024 edition on sejarahkita.com, was chosen as the object of research because of its relevance as a medium that can provide historical information in a clear and interesting way. Therefore, this study aims to analyze the effectiveness of sentences in articles that are directed at history education, which not only focus on facts but also on the development of critical thinking skills. The method used is descriptive qualitative with listening and recording techniques. The author analyzes the sentence structure, word choice, coherence between sentences, and the chronological flow of the article using distributional and matching methods. The collected data will be tabulated to identify syntactic errors, accuracy of diction, and spelling. The findings show that the article contains a number of shortcomings in sentence structure, where the message conveyed is less clear. However, in some ways, the article also succeeds in conveying an informative and relevant history. This study will provide benefits and insights into effective sentences in historical articles to provide a basis for readers to understand various suggestions and models for progressive learning oriented towards critical thinking. In addition, this study also provides added value by preserving historical values through an easy and interesting presentation.

This research is motivated by the fact that effective sentences in historical articles can be a path to progressive learning. The article “Sejarah Dunia” (World History), October 2024 edition on sejarahkita.com, was chosen as the object of research because of its relevance as a medium that can provide historical information in a clear and interesting way. Therefore, this study aims to analyze the effectiveness of sentences in articles that are directed at history education, which not only focus on facts but also on the development of critical thinking skills. The method used is descriptive qualitative with listening and recording techniques. The author analyzes the sentence structure, word choice, coherence between sentences, and the chronological flow of the article using distributional and matching methods. The collected data will be tabulated to identify syntactic errors, accuracy of diction, and spelling. The findings show that the article contains a number of shortcomings in sentence structure, where the message conveyed is less clear. However, in some ways, the article also succeeds in conveying an informative and relevant history. This study will provide benefits and insights into effective sentences in historical articles to provide a basis for readers to understand various suggestions and models for progressive learning oriented towards critical thinking. In addition, this study also provides added value by preserving historical values through an easy and interesting presentation.

Hospitals have the main responsibility in providing quality, effective, and efficient health services. The performance of the implementing nurse is an important indicator to ensure the quality of service and patient safety. The supervision of the head of the room as part of the managerial function includes planning, organizing, guidance, direction, supervision, evaluation, as well as recording and reporting, all of which are aimed at ensuring that nursing care is carried out according to standards. This study is focused on analyzing the influence of head of room supervision on the performance of implementing nurses in the inpatient room of Wira Husada Kisaran Hospital in 2025. The study used a quantitative approach with a cross sectional design. All 86 implementing nurses were sampled through the total sampling method. Data were collected with questionnaires on supervision and performance, then analyzed using univariate, bivariate with Chi-Square, and multivariate tests through multiple linear regression. The results showed that the functions of planning, supervision, evaluation, and recording and reporting had a significant effect on nurse performance (p<0.05). On the other hand, the organizing and directing functions did not have a significant effect, while guidance showed a negative direction. The most dominant variables were recording and reporting. Thus, it can be concluded that the supervision of the head of the room has a strategic role in improving nurse performance, so it is necessary to implement consistent, structured, and continuous supervision.

The rapid development of information technology has encouraged government institutions to transform the way they manage data and deliver public services. The Protocol and Leadership Communication Division (Prokopim) of Situbondo Regency plays a strategic role in managing the schedules of regional leaders and documenting each official activity as a form of accountability. Currently, these processes are still managed manually, which causes obstacles in recording, searching, and reporting data. Such limitations reduce efficiency and transparency, indicating the urgency of a structured, accessible, and integrated web-based information system. This research aims to design a web-based system that integrates employee data, leadership agendas, and documentation records into a single platform. The research method combines field observations, interviews with Prokopim staff, and literature studies to analyze user requirements. The system design adopts the Waterfall model, which includes requirement analysis, database design, user interface design, and system modeling using Unified Modeling Language (UML) diagrams such as use case, activity, and sequence diagrams. Database structures are represented through class diagrams, while user interface designs are developed using prototyping. The findings of this study produce a system blueprint that provides a structured framework for digitalizing agenda and documentation processes. The proposed design improves accessibility, accuracy, and efficiency in managing leadership activities. Furthermore, this system can be considered as a practical model for applying digital transformation in government institutions, supporting better accountability and service quality in the public sector.

Kampung Kelam Pagi, Dompak Village, focused on mapping the local road network as a foundation for sustainable development planning. The data collection process combined observation, interviews, and digital recording, resulting in both technical data (such as road length, width, and condition) and social data (including road naming conventions and patterns of community usage). The findings indicate notable disparities in infrastructure quality, with main roads mostly paved, while smaller neighborhood roads remain unpaved and lack adequate street lighting. This disparity in infrastructure quality highlights the need for targeted interventions to address the basic infrastructure needs of the community. In addition, the study emphasizes the importance of community involvement in the mapping process, which not only strengthened the social value of the maps but also fostered collective awareness of the importance of spatial data in village development. The discussion further underscores that local data availability is crucial for more participatory, inclusive, and community-oriented village planning, where decisions are based on accurate, locally sourced information. This study demonstrates that KKN activities do more than just provide technical data; they also help reinforce social capacity, empowering local communities to actively contribute to sustainable development efforts. Ultimately, such initiatives contribute to creating more resilient and well-informed communities that can participate in and benefit from development planning.

This research is motivated by the importance of an effective logistics recording and reporting system in supporting operational performance and security within the Mobile Brigade (Brimob) Unit of the North Sumatra Regional Police. Logistics items such as firearms, ammunition, and other operational equipment are classified as State-Owned Goods (BMN), which must be managed orderly, transparently, and accountably in accordance with prevailing legal provisions, such as Law No. 1 of 2004, Government Regulation No. 27 of 2014, and Police Chief Regulation No. 10 of 2011. Problems arise when the logistics system faces technical constraints, lack of personnel training, and weak oversight, which in some cases have led to the loss of strategic items such as firearms.The aim of this study is to analyze the implementation of the logistics recording and reporting system in the Brimob Unit of the North Sumatra Regional Police in accordance with legal provisions, assess its effectiveness in supporting operational duties, and identify existing challenges and improvement efforts. This research uses an empirical juridical method with a qualitative approach, through document studies and interviews with logistics and operational personnel.The research findings indicate that the recording and reporting system has been carried out in an orderly and accountable manner, utilizing both manual and digital systems in parallel. There is a strong commitment among personnel to comply with SOPs, use dual-recording as risk mitigation, and maintain regular reporting in accordance with standards. Nonetheless, challenges remain in the form of limited technological infrastructure, the need for continuous personnel training, and integration with national logistics systems. Strategic efforts have been made through capacity building, gradual digitalization, and strengthening of SOPs and internal audits. Overall, the system is considered effective in supporting the unit's tasks and reflects the principles of administrative law, namely legality, accountability, and orderly administration.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

This research aims to analyze the implementation of the accounting informationa system for water bill pyments at the Talibura Branch of the Regional Drinking Water Company (PDAM) in Sikka Regency, The research employs a qualitatife approach, utilizing literature review and observation methods. The findings indicate that the use of computerized system, such as SISKA, significantly enhances the speed of  recording, reporting. And improving customer service. However, challenges related to system integration. User competence, and network disruptions need to be addressed to maximize the systems’s benefits. In conclusion, the implementation of the accounting information systems has had a positive impact on the financial management of the Talibura Branch of PDAM, but efforts are needed to further improve the systems optimal performance.

This article examines the implementation of the Quality Control (QC) system at PT Yakult Indonesia Persada as part of the Field Work Lecture (KKL) activities. The main focus of the research is how the company maintains the consistency of the quality of probiotic products through thorough quality control. This research aims to provide an in-depth understanding of the implementation of QC which includes physical, chemical, microbiological testing, and quality assurance of production equipment. The methods used are direct observation in the field and literature review related to food quality standards. The results of the observation show that PT Yakult applies the principles of Good Manufacturing Practices (GMP), Statistical Process Control (SPC), and Total Quality Management (TQM) in an integrated manner in the entire production process. Quality control is carried out through Specific Gravity (SG), pH, and the number of Lactobacillus casei Shirota bacteria with a minimum standard of 6.5 billion per bottle. In addition, sterilization of production equipment is carried out in layers and validated through laboratory tests, and is supported by systematic recording of test results. These findings show that the QC system at PT Yakult not only focuses on the final product, but also covers the entire production stage. With this approach, the company is able to consistently ensure the quality, safety, and health benefits of products, as well as meet applicable food industry standards.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

The purpose of this investigation is to analyze the influence of digital transaction methods on the control mechanisms of cash revenue at the Grand Hyatt Bali Hotel. The study applies a qualitative descriptive design, where information is gathered through interviews, field observations, and the review of supporting documents, including transcripts of discussions. The findings reveal that digital payments at the Grand Hyatt Bali provide convenience to guests in conducting transactions such as transaction speed, recording accuracy, and ease in the verification process. However, the use of digital payments also has a negative impact where digital cash receipts are recorded in the accounts receivable section requiring many supporting documents making it appear less optimal and less functional and highly dependent on the availability and stability of the internet network connection. From an internal control perspective, digital payments help improve transparency and accuracy in cash recording processes. The risk of miscalculations or data manipulation is reduced because transaction evidence is readily available digitally, in the form of sales slips, system notifications, and account statements. The mechanism of internal supervision regarding cash inflows at Grand Hyatt Bali Hotel based on COSO consists of several components, namely the organizational climate, monitoring practices, hazard analysis, exchange of insights and knowledge, and supervision. Overall, the implementation of internal controls has been carried out by all staff, however, the implementation is still not optimal related to the collection of documents that are still late, this is caused by staff knowledge about the documents required when digital payments are still not executed according to the procedures outlined in the SOP.

This research aimed to examine the presentation of financial statements at the Angkringan Lestari food stall and to evaluate the preparation of financial statements based on Financial Accounting Standards for Micro, Small, and Medium Entities for MSMEs (Micro, Small, and Medium Enterprises) operating at Angkringan Lestari. This research used a qualitative approach using the Miles and Huberman analysis method, which includes data reduction, data presentation, and conclusion drawing. Data were collected through observation, interviews, and documentation. The results showed that the financial recording system applied by the Angkringan Lestari MSME was very simple, limited to recording expenses, income, and debts. Consequently, the MSME faced challenges in preparing its financial statements, including the owner's limited understanding of Financial Accounting Standards for Micro, Small, and Medium Entities and the absence of dedicated staff responsible for financial statement preparation.

This study aims to analyze the utilization and management of fixed assets in the form of land at the Regional Finance and Asset Agency (BKAD) of West Manggarai Regency in accordance with the regulations stipulated in Minister of Home Affairs Regulation No. 19 of 2016 and Regulation No. 47 of 2021. The study employs a qualitative approach using primary data obtained through direct interviews and secondary data obtained from documentation related to fixed assets. Data analysis is conducted descriptively to depict the actual conditions of land utilization and asset management in West Manggarai Regency. The results indicate that the utilization of fixed land assets has not been fully compliant with Minister of Home Affairs Regulation No. 19 of 2016, as there are still some vacant lands that have not been utilized. The management of fixed land assets is carried out through three main stages. First, the recording stage has been largely compliant with Regulation No. 47 of 2021, supported by the use of the Regional Government Management Information System (SIMDA) for Regional Property, which facilitates the recording process. Second, the inventory stage is not yet fully compliant because some lands lack ownership documents, such as land certificates, leaving the date and certificate number fields blank. Third, the reporting stage has been conducted in accordance with the regulations, where the Regional Property Reports are compiled hierarchically and submitted both semi-annually and annually. Based on these findings, it is recommended that BKAD West Manggarai Regency improve the utilization of vacant lands and immediately carry out registration and certification processes to ensure the legal status of the land. Further research is expected to explore the management of fixed land assets more comprehensively, including maintenance, supervision, and long-term usage planning to support optimal regional financial management.

This community service activity was carried out with the primary objective of improving the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Pesawaran Regency. Financial literacy is considered a fundamental aspect in maintaining business continuity, as it is directly related to the ability of business actors to manage income, record transactions regularly, develop short-term and long-term financial plans, and utilize digital technology as a supporting tool. Low financial literacy is often an obstacle to the development of MSMEs, so interventions in the form of structured training and mentoring are essential. The activity method includes several stages, namely a pre-test to measure initial conditions, interactive delivery of training materials, direct practice using digital financial applications, and a post-test to disseminate learning outcomes. The evaluation results showed a significant increase in all measured indicators. Basic financial literacy increased by 10.16 points, financial recording skills increased by 14.47 points, the ability to prepare financial plans increased by 12.43 points, while financial digitalization experienced the highest performance with an increase of 18.12 points. These findings confirm that financial literacy training programs not only improve conceptual knowledge but also develop the practical skills essential for MSMEs to face the challenges of the modern economic era. This increased understanding and skills are expected to make Pesawaran MSMEs more independent, adaptable to digital technology developments, and more competitive.

The coverage of complete basic immunization (CBI) in Indonesia has experienced a significant decline, dropping from 93.7% in 2019 to 84.5% in 2021. Aceh Province was recorded as one of the lowest regions nationwide, achieving only 39.4% and ranking among the bottom three provinces. Low public awareness and knowledge, particularly in rural areas, have become the main factors contributing to the low participation in immunization programs. This study aimed to evaluate the effectiveness of door-to-door education in improving the knowledge and awareness of mothers with toddlers and its impact on immunization participation in Mukhan Village, Indrajaya Subdistrict, Aceh Jaya District. The research applied a quasi-experimental method with a pre-test design and no control group, involving 25 mothers of toddlers who were directly visited through a one-month door-to-door program. Data were collected using structured questionnaires and by recording the immunization status of the toddlers. The findings revealed that before the intervention, only 36% of toddlers had received complete basic immunization, while 64% had incomplete immunization. After the educational intervention, there was a positive shift in attitudes among several mothers who had previously doubted or refused immunization, including one mother who later agreed to participate in catch-up immunization. Door-to-door education proved effective in enhancing knowledge and awareness, as it enabled direct communication that clarified myths and addressed concerns about immunization. Although overall immunization coverage remains low, the observed positive change in attitudes highlights the potential for increased participation through continuous efforts, multi-stakeholder collaboration, and the active involvement of health cadres and local community leaders.

This study aims to analyze the implementation of the imprest method in petty cash management to enhance the effectiveness of daily operations at the micro, small, and medium enterprise (MSME) Es Iso Lego, located in Rungkut Madya, Surabaya. The research is motivated by common issues among MSMEs that still apply simple petty cash systems without fixed balances, leading to inaccurate records and weak financial control. This study employed a descriptive qualitative approach using a case study method. Data were collected through direct interviews with the business owner, observation of daily operational activities, and documentation of purchase receipts and digital financial records. The findings reveal that the petty cash system at Es Iso Lego has not fully applied the imprest method principles, as the cash balance remains fluctuating and is not maintained consistently. Although each expenditure is supported by receipts, the recording process lacks systematic structure. The results imply that applying the imprest method is essential to improve efficiency, accountability, and internal control in MSME financial management. A fixed-balance petty cash system with proper documentation enables business owners to better monitor daily expenses and ensure financial transparency.

Dawet Ayu in Banjarnegara Regency is one of the traditional culinary micro, small, and medium enterprises (MSMEs) that until now is still able to survive and continue to grow. This typical beverage product not only has cultural value, but also has the potential to be a promising economic source for the local community. However, the reality on the ground shows that Dawet Jabung's business actors are still facing various serious obstacles. Limited understanding of business management, difficulties in calculating production costs in detail, and inability to determine the right selling price of products are the main obstacles. In addition, the low knowledge related to aspects of marketing, promotion, and business communication strategies makes it difficult for this business to expand the market. As a result, some business actors have actually experienced a significant decrease in sales from year to year. To answer these challenges, community service activities are carried out through two approaches, namely Action and Quality Awareness and Rapid Rural Appraisal (RRA). Action and Quality Awareness are carried out through extensive counseling, lectures, and mentoring aimed at increasing the knowledge of business managers. In this activity, business actors are guided to understand the importance of financial recording, cost management, and strategies to improve product quality. Meanwhile, the RRA method is used to identify real needs in the field, as well as prepare training, mentoring, and coaching programs that are relevant to business conditions. The results of the activity showed an increase in the ability of partners to classify production costs into the categories of raw materials, labor, overhead, marketing, and transportation. In addition, business actors are now more skilled in determining selling prices based on the realization of costs incurred, not just estimates. They also began to compile simple bookkeeping related to assets, debts, and capital, so that business management became more professional, transparent, and sustainable