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A good company is one that takes care of its employees. If employees feel uncomfortable working in the company, it can cause the risk of employee turnover intention in a company. A high turnover intention rate can hinder the achievement of company goals. Supriadi, Trang, and Rogi (2021:1217) explain that turnover intention is a situation where employees of an organization have plans to leave their jobs, or the tendency for employees to voluntarily stop working from their jobs according to their own choice. In the novel Resign by Almira Bastari tells the story of an employee who is tired of working from a company and wants to Resign from the company immediately. From the novel, the researcher aims to analyze the factors that cause the turniver intention of company employees in the novel using qualitative descriptive methods. Qualitative descriptive method is a research procedure that can produce descriptive data in the form of written or spoken words of people and behavior that has been observed (Moleong, 2018: 4). The results of the analysis that has been carried out by researchers found that there are 4 factors that cause turnover intention in the novel, namely workload, job satisfaction, unsupportive leadership style, and compensation. The conclusion of this study is that a company cannot run without employees, therefore to achieve the goals of the company, it is important for companies to pay attention to the condition of their employees so that employees can work as much as possible and reduce the risk of turnover intention in the company.

Digital marketing has changed MSME players to continue to develop their business so that they are not left behind and are able to utilize this digital media, as an effort to market their products so that consumers are more familiar with the products produced by these MSMEs. Batik Tedjo is one of the MSMEs that plays a role in preserving written batik, which is one of the cultural heritages of the Indonesian nation. This study aims to determine how Batik Tedjo SMEs implement digital marketing and whether the implementation of digital marketing has obstacles. The problems faced by Batik Tedjo MSME players in implementing digital marketing show that there are problems in the form of a lack of understanding of social media operators at Batik Tedjo and the imbalance of consumer demand with human resources or a very minimal number of employees in managing Batik products which are quite a lot every month, reaching 200-300 pcs. The sample used in this study is the UMKM actor Father Tedi Sumantri Almargono, S.Pd. The results obtained from this study are digital-based marketing strategies carried out by Batik Tedjo to market its products using digital marketing. Its use is to post batik on social media such as Tiktok, Instagram, and Whatsapp. Making it easier for consumers to buy and get information about Batik Tedjo is through social media. Based on the analysis and results of the discussion, he

Accounting for foreign currency transactions is an important aspect in the scope of corporate finance, especially in the context of business globalization. PSAK 10 (Statement of Financial Accounting Standards) regulates this aspect and provides guidelines on how companies should account for transactions in foreign currencies as well as related financial reporting. This research explores the implementation of PSAK 10 in preparing financial reports, with a focus on foreign currency transactions. In PSAK 10, companies are directed to use the foreign currency exchange rate on the transaction date to measure transactions in foreign currency. In addition, significant changes in foreign currency exchange rates after the transaction date are also taken into account and recognized as exchange gain or loss. A deep understanding of the application of these provisions is crucial so that financial reports accurately reflect the company's financial position. Through literature research and analysis of accounting practices, this article investigates how companies effectively manage foreign currency risks and present relevant and reliable information in their financial reports. A comparison between the methods used by companies in implementing PSAK 10 and best practices in the industry is explained to provide a comprehensive picture. It is hoped that the results of this research will provide in-depth insight into the challenges, opportunities and best policies in dealing with foreign currency transactions based on PSAK 10. The practical implications of compliance with this standard, as well as the potential impact on corporate financial decisions, will also be reviewed. With a better understanding of foreign currency transaction accounting, companies are expected to improve the quality and credibility of their financial reports in an ever-expanding global market.

The research aims to analyze the understanding of emotional development in babies, how cognitive development in babies is, what the risks or dangers are to babies, and what are the implications of infancy development in counseling services. The research method used in this research is library research. It is a search and research of literature by reading and reviewing various journals. Data collection techniques use library research in the form of books, journals and other studies. The data analysis technique uses descriptive analysis. The results of the research show that babies' emotions are very susceptible to habituation, there are several differences in this pattern and also in the stimuli that cause it. development of understanding. Infant perception through sensory explanations. Like babies looking, feeling, smelling, and painting all objects within their reach. Maturation during infancy usually occurs through direct experience with the environment and interaction with objects and people around them. Dangers during infancy can be physical dangers and psychological dangers. Physical dangers such as excessive crying, it could also be a baby suffering from brain damage or other birth defects. And psychological dangers such as emotional dangers, this usually occurs because a lack of love from parents towards the baby can give rise to unstable emotions in the baby. The implication of development during infancy in counseling services is to ensure the baby's development and provide services according to the baby's condition.

The ornamental koi fish or nishikigoi is one of the ornamental fish that is in great demand because of its beautiful body shape and color, and is believed to bring profits by koi lovers in Indonesia. The ornamental koi fish commodity has succeeded in improving the community's economy and making it an alternative source of income besides rice. Farmers and koi cultivators in the area are formed in farming groups so that their production results are well organized even though the cultivation method used so far is still traditional. There are several difficulties experienced by farmers in analyzing the condition of fish in the koi fish ecosystem, scheduling feeding, and proper maintenance methods according to the type of koi fish. In an effort to increase the effectiveness of feed management, the "AQUA HATCH" application is proposed as a solution that can optimize the analysis of environmental conditions for Koi fish cultivation and develop appropriate feeding schedules. Through this technology, it is hoped that it can increase productivity, reduce the risk of disease, and minimize feed waste. The Koi fish farming environment is very dynamic, and factors such as water temperature, water quality, and meteorological conditions can influence the growth performance of the fish. By implementing the "AQUA HATCH" application, monitoring of these conditions can be done in real-time, enabling more timely decision making. In addition, this application will be equipped with an intelligent feed scheduling feature, considering aspects such as feed type, number of fish, and environmental conditions. Through this program, it is hoped that "WIB KOI Cultivation" can increase operational efficiency, optimizing resource use , and ultimately increase Koi fish production. Apart from that, this research is also directed at contributing to the development of technology in the field of fish cultivation, especially for business actors involved in cultivating Koi fish.

The use of social media and peer influence can provide a lot of information to teenagers, whether it is good information or has a negative impact on the teenager. To determine the relationship between the use of social media and peers on sexual behavior among teenagers at the Sinar Harapan College Foundation High School, Kec. Beringin Deli Serdang Regency in 2023. This research method is a quantitative method. The sample used Simple Random Sampling with the Slovin formula to obtain n= 62 respondents from each class. Primary data was obtained from distributing questionnaires. Data analysis was carried out using Univariate and Bivariate Analysis. Social media use among teenagers is categorized as moderate, 32.8% is categorized as low, and 60.4% is categorized as high. 21.6% of peer influence on adolescents is categorized as medium, 17.2% is categorized as low, and 61.2% is categorized as high. 65.7% of sexual behavior in adolescents is generally categorized as risky and 34.3% is categorized as not risky. There is a relationship between the use of social media and sexual behavior among teenagers at Sinar Husni High School which can be seen based on a p-value of 0.030 < 0.05. There is a relationship between social media and peers on sexual behavior among teenagers at Sinar Husni High School which can be seen based on a p-value of 0.034 < 0.05. There is a relationship between social media and peers on sexual behavior among teenagers at Sinar Harapan College Foundation High School.

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

It cannot be denied that corruption is a special crime that threatens the survival of the state and nation, hinders development, and causes high economic costs and other negative impacts. This article's research method uses a qualitative analysis method, descriptive analysis combined with library research methods, to analyze laws and regulations related to the main problem. The discussion focuses on the scope of policies and regulations relevant to the business world and best practices for prevention efforts that can be carried out by the business world. Regulations prohibiting corporate criminal acts are clearly regulated, and business entities that commit corporate criminal acts can be held criminally responsible. Companies can implement anti-corruption programs in various ways. To increase the effectiveness of efforts to prevent corporate corruption, corporate anti-corruption programs need to be risk-based, communicative, dynamic, and continuously evaluated through measuring the success of appropriate internal steps and collaborative activities.

This research aims to conduct research on the company PT Triputra Agro Persada Tbk (TAPG) regarding analysis of the treatment of exchange rate differences and foreign currency transactions. PT TAPG Tbk is involved in complex foreign currency transactions, including the treatment of exchange rate differences that affect the company's financial condition. This study used qualitative research methods. The method applied in collecting information and data in this research is literature study, which involves analysis of journals and books as well as related references to support the research being carried out. This research uses the PT TAPG Tbk Q1 2023 Financial Report as well as a news article from Beritasatu.com entitled “Jaga Arus kas, Triputra Agro Percepat Pembayaran Utang” as data sources. The results of this research indicate that PT TAPG Tbk can minimize the risk of changes in foreign exchange rates and provide further understanding of the complex relationship between currency exchange rates and CPO selling prices as well as risk management in company operations.

Popliteal Artery Aneurysm (AAP) is a pathological dilation of the popliteal artery, and although often asymptomatic, can lead to serious complications such as rupture, thrombosis, or embolism. Aneurysms if ruptured can result in internal bleeding such as, stroke, and can sometimes be fatal. This research method is a literature review study, where literature exploration is carried out in various databases with keywords such as Percutaneous Transluminal Angioplasty (PTA)", Popliteal Artery Aneurysm (AAP) cases. Percutaneous transluminal angioplasty (PTA) in popliteal artery aneurysm (AAP) involves patient preparation, tools, procedure, post-operative care, and outcome evaluation. Patient preparation includes education, renal function evaluation, medication adjustment. Equipment preparation includes catheterization table, fluoroscopy system, various types of catheters, appropriate contrast agent. The PTA process includes insertion of the catheter into the femoral artery, evaluation and delineation of the popliteal artery, and completion of the procedure. PTA examination in AAP requires careful preparation and coordinated medical team collaboration to achieve optimal results. Percutaneous transluminal angioplasty (PTA) has proven to be effective as a primary therapeutic option to treat popliteal artery aneurysms (AAP) and prevent popliteal artery stenosis. Risk factors such as advanced age, male gender, and cardiovascular disease were considered in the literature analysis. Although PTA successfully improves the diameter of the popliteal artery as a minimally invasive method, it is important to recognize that the success of the procedure and the decision to use stents have a significant impact on the final outcome.

This research aimed to analyze the effect of perceived usefulness, perceived ease of use, perceived trust, and perceived risk on the use of mobile payments by Telkom University students. The use of mobile payments is a method that can be used as an alternative to cash, checks, credit cards, and debit cards and can create new opportunities for payment methods. The population in this study was all Telkom University students. The sampling technique used is the probability sampling technique. The sample used was 282 respondents. Data was obtained through the distribution of questionnaires through Google Forms. The analytical method uses multiple linear regression analysis using SPSS version 26 software. The results show that perceived usefulness, perceived ease of use, perceived trust, and perceived risk have a positive effect on the use of mobile payments. The results of this study are expected to provide an overview for digital payment service providers to improve service quality in using mobile payments so that they can maintain user consistency, increase security so the user trust does not decrease, and pay attention to risks that may occurarticle.

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

Hedging is an activity undertaken by an entity to control the risk of price changes in assets or liabilities by using derivative instruments. The study’s purpose is to interpret the liquidity, solvability, and profitability’s influences on palm companies’ hedging decisions that registered on the Indonesian Stock Exchange (IDX) in 2017-2021. The research population included 13 palm companies that met the criterias based on purposive sampling techniques. This research is descriptive research by logistic regression analysis. Developed on the study, liquidity, solvability, and profitability do not have an impact on hedging decisions simultaneously and partially.

Abstract. Growing awareness of environmental issues has encouraged companies to consider environmental impacts in their operations. The integration of environmental accounting becomes a key focus for measuring, reporting and managing these impacts, creating better engagement in sustainable practices. This article aims to investigate the benefits of environmental accounting integration in the context of comprehensive business performance and accountability. We seek to identify direct links between this integration and business performance, as well as explore its impact on corporate accountability for environmental impacts. This research uses a literature study approach by conducting a comprehensive literature review to collect information from various academic and practical sources. Literature analysis was conducted to summarize key findings and identify trends and knowledge gaps. The integration of environmental accounting has a positive impact in increasing operational efficiency, supporting sustainable innovation, and strengthening the company's image through accountability and transparency. Strategic decisions based on environmental accounting information can increase engagement in sustainable business practices and ensure compliance with regulations.

The home industry that is developing in Sading village is the sengait jaja industry. This is due to the large number of requests and relatively cheap prices. Ergonomics analysis is needed to create safe, comfortable, healthy working conditions, so as to create effective work activities and can increase productivity. The method used in this research is descriptive with observation, interview, and documentation methods. The results of this study were analyzed descriptively with an ergonomic approach. The results of this study are the occurrence of repetitive movements, bad working posture, static working positions, extreme temperatures and work stress in workers who make jaja sengait. From the results of this analysis it can be suggested by (a) redesigning the work station; (b) adapting work facilities to anthropometry and types of work, so that work attitudes can be more ergonomic; (c) work environment and carrying out exercise actions in between breaks to reduce musculoskeletal disorders, fatigue and can reduce boredom at work so that productivity increases.

The low coverage of PUS (Couples of Childbearing Age) regarding the use of IUD contraception certainly cannot be separated from the experience of family planning acceptors regarding the selection of contraceptives, because having good knowledge about certain contraceptive methods will change the perspective of acceptors in determining the most appropriate and effective contraception to use so that make contraceptive users more comfortable. The aim of the research is to determine the relationship between knowledge of couples of childbearing age and the use of IUD contraception in Manunggal Village, Labuhan Deli District, Deli Serdang Regency in 2023.The type of research carried out was descriptive analytical with a cross sectional approach, the population in the study was 321 acceptors using a random sampling system. The data collected in the research is primary data, namely data obtained directly from respondents. The data analysis used is chi square.The research results showed that the majority of respondents lacked knowledge, as many as 34 (44.7%) respondents did not use an IUD with a Chi square of 0.000.The conclusion is that there is a relationship between knowledge of couples of childbearing age and coverage of IUD contraceptive use in Manunggal Village, Labuhan Deli District, Deli Serdang Regency in 2023. It is hoped that all health workers in Manunggal Village will be able to encourage and develop the community to better maintain health and improve the health of couples of childbearing age so as to reduce risk of unwanted pregnancy    

Financial Accounting Standards are accounting standards compiled by official institutions. SAK contains accounting rules and procedures, one of which is the principle of presentation and disclosure (PPP). Business combination is a phenomenon of the Company to gain control over another company operating as a business. This research uses descriptive analysis to collect data relevant to the topic of discussion, conducted by reviewing the financial statements of PT Bank BRI (Persero) Tbk. which can be accessed through the Indonesia Stock Exchange website. The result of this research is that the parent company implements a business combination system by identifying the acquired party based on its acquisition value. This research aims to apply and develop the information collected to find the best solution to study the process of business combination operations in the company.

The assessment rating of bank hlth is expected to evalute the prformance of the banking industry. Because bank healtiness represent good financial condition and good management. Risk-based Bank Rating (RBBR) method is used Bank Indonesia as a standard to appraise the rating of the bank health. This study to find out the sundeness level of bank in terms of the aspects of Risk profille, Good Corporate Govermance (GCG), Earnings, and Capital. This was an deskriptif analysis, with the object study is BPR Supra Artapersada Kc. Cibadak, PT. the data were collected through documentation and date analysis techniquen was an analysis of the soundness of bank using the Risk-Bases Bank Rating approach with an assesment converage including Non Ferforming loand, Loan to Deposit Rating, Good Corporate Governmence, Return on Assets, Operational costs on operating income, and Capital Adequacy Ratio factors. The resulth howed the condition of BPR Supra Artapersada Kc. Cibadak, PT. at “healthy criteria” with Non performing Loand of 1,8%, Loan to Deposit Rating of 85%, Maximum credit limit of 0,083%, Return on Assets of 0,034%, Operational costs on operating income of 0,070%, and Capital Adequacy Ratio of 41%..

Knowing Indonesia's unique geographical conditions, various disaster risks have been discovered that will occur. This disaster risk is found in areas that have special conditions, one of which is the Pancer Beach area. Where conditions are close to the beach, various disaster risks definitely arise. That's why preparedness is needed for the surrounding community which is built on an understanding of early warning. Social media representation also plays an important role in the effectiveness of Early Warning System deployment. So research was conducted which aimed to analyze the effectiveness of social media representations used in increasing citizen readiness based on an early warning system. This research method uses a qualitative approach with data collection techniques in the form of in-depth interviews, observation and analysis of documents related to early warning systems. The research results show that the effectiveness of using the media to convey information to citizens is still lacking. This research also found several challenges in the implementation process. Residents who live on the coast and in remote parts of the village have different access to the internet or social media they use. Based on the final analysis, this research recommends strategies related to media collaboration with in-depth representation regarding the dissemination of information and overall participation. So it can increase effectiveness in the process.  

According to the American Heart Association or AHA, hypertension is a silent killer, with symptoms that can vary from individual to individual and are almost the same as symptoms of other diseases. Hypertension is a risk factor for various cardiovascular diseases and stroke. According to the AHA, hypertension is a disease that occurs due to an increase in systolic blood pressure> 140 mmHg or diastolic blood pressure> 90 mmHg. This type of research uses a descriptive analytic survey with a cross sectional design. The population in this study were all elderly (≥60 years) hypertensive patients at the Internal Medicine Polyclinic totaling 156 people, while the sample numbered 156 people by means of total sampling. Data analysis was performed using univariate, bivariate and multivariate analysis. Based on the results of the chi-square test it is known that the incidence of hypertension affects smoking, obesity, low-fiber diet, excessive salt consumption and lack of physical activity p = 0.000, meaning that there is an effect of smoking, obesity, low-fiber diet, excessive salt consumption and lack of physical activity on hypertension incident. From the results of multivariate analysis it is known that the most influential variable in this study is obesity with an OR value of 62,850. The conclusion in this study is that obesity is the dominant factor influencing the incidence of hypertension in the Internal Medicine Polyclinic at Dr.R.M.Djoelham Binjai Hospital. In order to reduce the prevalence of hypertension, it is hoped that the Patients of the Internal Medicine Polyclinic at Dr, R.M.Djoelham Binjai Hospital will apply hypertension management with a healthy lifestyle so that diabetics can have controlled blood pressure levels.