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This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

The institution of marriage in Indonesia has long been considered a social and moral milestone. However, in the digital era, shifting gender roles and the rise of social media have significantly transformed how young women perceive marriage. This study aims to explore the perceptions of early adult women (aged 18–25) toward the #MarriageIsScary narrative on TikTok, focusing on content from the account @bobahagia19. The research employs a qualitative descriptive approach using interviews, observations, and content analysis of selected TikTok videos. The findings reveal that the #MarriageIsScary trend represents a collective expression of emotional anxiety, self-awareness, and social critique of traditional marriage norms. Participants perceived marriage as an uncertain institution, often associated with emotional instability, betrayal, and loss of autonomy. Yet, the same discourse also fostered empowerment and solidarity among women, forming what scholars describe as digital sisterhood. The discussion integrates sociological and media theories (Giddens, 1992; Papacharissi, 2015; Banet-Weiser, 2018) to illustrate how digital narratives both reflect and reshape cultural meanings of marriage in contemporary Indonesia. Overall, the study concludes that TikTok functions as a participatory space where young women redefine marital expectations through shared emotions, storytelling, and online community engagement.

Football is far more than a game; it is a cultural language that brings people together across nations and generations. In Indonesia, this passion for football extends beyond domestic leagues, where local supporters also form strong communities around international clubs. One of these is the Chelsea Indonesia Supporters Club (CISC) Bekasi Region, a collective of Chelsea FC fans who not only share admiration for the team but also nurture social bonds and a sense of belonging within their community. This paper offers a conceptual exploration of how cohesiveness among members of CISC Bekasi contributes to the creation of a positive community image. Building on ideas from scholars such as Mulyana (2016), Collins and Raven (in Arifuddin, 2016), and Muniz and O’Guinn (in Ratnawati & Lestari, 2018), the discussion focuses on the role of group communication in fostering solidarity and collective identity. Within the group, communication is not limited to exchanging information but also functions as a medium for emotional support, shared values, and moral responsibility. The argument put forward is that effective communication and social cohesion can transform a fan club into a respected social group that embodies unity and positive representation. The experience of CISC Bekasi illustrates how sports enthusiasm, when supported by strong interpersonal ties, can encourage inclusive participation and strengthen the public image of football supporter communities in Indonesia.

In the era of rapid digital transformation, social media platforms have become dominant tools for communication, marketing, and consumer interaction. Among these, TikTok has emerged as one of the most influential spaces for creative digital promotion, particularly for small businesses and creative industries. This study explores @dyputustudio’s utilization of TikTok as a promotional medium for its self-photo studio services, focusing on how the platform is used to build interactions and relationships with consumers. The research employs a qualitative descriptive approach, emphasizing observation, interviews, and documentation analysis to understand Dyputu Studio’s promotional strategies and audience engagement patterns. Findings reveal that TikTok functions not only as a promotional channel but also as a space of social interaction and digital community formation between the studio and its consumers. The platform’s interactivity, algorithmic visibility, and audio- visual creativity enable Dyputu Studio to effectively showcase its self-photo studio services, stimulate audience participation, and cultivate brand loyalty. This study demonstrates that digital communication on TikTok aligns with Pierre Lévy’s New Media Theory, which highlights interactivity, hypertextuality, and networking as key dimensions of modern media engagement. Through consistent content creation, responsive communication, and trend adaptation, Dyputu Studio successfully transforms social media presence into a form of digital relationship marketing. The study contributes to the understanding of how small creative businesses can leverage social media to achieve marketing and communicative goals in the digital era.

The amendment to the 1945 Constitution is an important milestone in the history of the Indonesian constitution that aims to improve the system of government and maintain the balance of power between the executive and legislative. This study aims to analyze the policy of limiting executive and legislative powers implemented through the amendment to the 1945 Constitution, and its implications for the system of government in Indonesia. The research method used is normative research with a qualitative approach, through literature studies and analysis of constitutional documents and relevant laws and regulations. Data were obtained from various sources, including the text of the 1945 Constitution before and after the amendment, academic literature, and the results of interviews with constitutional law experts. The results of the study indicate that the amendment to the 1945 Constitution has brought significant changes in the limitation of executive and legislative powers. Among them, the amendment introduced a stronger checks and balances mechanism, clarified the functions and authorities of each state institution, and set limits on the presidential term of office to prevent absolute power.    

For the Langa indigenous people, Waja is a process of recovery for mistakes because someone has violated a prohibition or certain customary law norms that apply in the Langa indigenous people. There are several marriage problems that occur in the Langa community that are not resolved with waja. The practice of waja serves to break the bond of engagement or marriage that has occurred between a man and a woman, the purpose is as a deterrent effect and also as a means of value education for the community so that marriages that violate customary norms can be eliminated or no longer repeated. This research is an empirical research, so the data source used is the primary data source, the primary data is obtained from the results of interviews. The data were analyzed in a descriptive-qualitative manner. The results of this study show that: (1) The function of waja customs in the marriage legal system of the Langa indigenous people is for the enforcement of customary norms and rules, the restoration of good name, efforts to break the bond of engagement or marriage between men and women and to realize justice and balance in community life, including in terms of marriage. (2) The process of applying waja customs in the practice of marriage of the Langa indigenous people is carried out in accordance with the marriage violations that have been carried out by both parties. The types of violations of waja customs are infidelity, relationships that are not approved by parents and abusive behavior of husbands towards wives.

The rapid development of digital technology has reshaped communication practices in online learning, particularly in language education. Emojis, as a visual symbol widely used in digital interactions, have the potential to enrich emotional expression and participation, but their role in educational contexts remains insufficiently explored. This study aims to investigate how emojis influence students’ emotional expression, engagement, and digital literacy in online language classrooms. To achieve this, a qualitative observational design was employed, focusing on university students participating in online language courses. Data were collected from authentic digital interactions, including chat messages, discussion forums, and collaborative platforms, and were analyzed through content analysis to identify the communicative and pedagogical functions of emojis. The findings indicate that emojis help clarify emotional expression, support comprehension of messages, and encourage active student participation in online discussions. These results demonstrate that emojis not only serve as supplementary tools for digital communication but also contribute to creating a more engaging and supportive learning environment. Synthesizing the main ideas, this study extends the understanding of digital communication theory by highlighting the pedagogical value of emojis beyond their informal use on social media. In conclusion, emojis play a crucial role in strengthening interaction, fostering emotional presence, and enhancing learning outcomes in online language education. The study recommends integrating emojis into digital teaching practices while encouraging further research on cultural variation, learner levels, and diverse digital platforms to maximize their educational potential.

Cost Recovery is a vital element in production sharing contracts (PSCs) within the oil and gas sector, allowing contractors to recover costs incurred during exploration and production through revenues generated from oil and gas production. This mechanism has a direct impact on the sustainability of operations and the management of natural resources, which in turn plays a critical role in supporting the national economy.This study aims to analyze the role and contribution of the cost recovery scheme in enhancing Indonesia's economic development, focusing on optimizing state revenue, increasing both foreign and domestic investment, and promoting the development of sustainable energy infrastructure. The method used in this study is a literature review, which includes data from journals and published articles.The main findings of the study show that the cost recovery scheme not only functions as an instrument to ensure the sustainability of upstream oil and gas operations but also has a significant impact on other economic aspects. In the context of national economic development, this scheme contributes to increasing state revenue through taxes and royalties, creating jobs, and supporting local economic development in oil and gas-producing regions. Moreover, cost recovery opens up opportunities for technology transfer and enhances human resource capacity in the energy sector.

This research was motivated by several laundries that use pressure cooker steam iron boilers for the ironing process. However, there are still users who find it difficult to estimate water level. If the water in the pressure cooker dries up or runs out whitout knowing it, then this can be dangerous and have a bad impact both on the user and in terms of the quality of the pot. So the aim of this research is to modify the pressure cooker steam iron boiler by adding a water level indicator whose function is to determine the water capacity during the ironing process, so that it is hoped that it can minimize work accidents. The method use is descriptive quantitative. From the design process, the tool was then tested to determine the starting time for using the iron using pressure variations of 15 psi, 20 psi, and 22 psi. From the research results, it was found that the design process was carried out through several stages, including the measurement process, drilling process, and assembly process. The test results started that the optimal pressure was 20 psi, because at this pressure the steam produced was optimal with a heating time of a 58 minutes.

In the digital business environment, web-based Point of Sale (POS) systems play a vital role in supporting transaction processing, inventory management, and operational decision-making. Ensuring the functional reliability of such systems is essential, particularly in critical authentication features that regulate user access. However, undetected functional errors within login and registration modules may disrupt operations, compromise data integrity, and reduce user experience quality. Therefore, this study aims to evaluate the functionality of the Wingpos website, focusing specifically on the login and registration features. The research applies the Black Box Testing approach using the Equivalence Partitioning technique, which enables systematic functional validation by classifying input data into representative valid and invalid partitions without requiring access to source code. The testing process involved designing structured test cases, executing input scenarios, and comparing actual system outputs with expected results. The findings reveal that most authentication processes function in accordance with system specifications, as seven out of ten test scenarios produced expected outcomes. Nevertheless, three discrepancies were identified, including inconsistent error message validation in the login feature and the system’s inability to properly verify invalid email domains during registration. These results indicate that while the system demonstrates general functional reliability, certain validation mechanisms require refinement. In conclusion, the application of Black Box Testing with the Equivalence Partitioning technique proves effective in identifying functional gaps and supporting quality assurance processes in web-based POS systems, particularly in strengthening authentication feature reliability and improving overall system performance

Post-stroke hemiparesis is a weakness or inability to move on one side of the body, making it difficult to do daily activities, such as eating or dressing. Weakness on one side of the arm and leg can cause loss of balance in walking, impaired ability to pick up objects, decreased precision of movement, muscle weakness, and lack of coordination. Motor Relearning Program (MRP) focuses on relearning certain movements, tasks and motor skills that lead to the ability to perform a task. The motor relearning approach emphasizes training in motor tasks. This technique provides functional training and identification of key motor tasks, such as sitting, standing or walking. Objective: This study was conducted to determine the effect of increasing functional ability using the Motor Relearning Program (MRP) on Post-Stroke Hemiparesis patients at the Nur Medika Luwuk Clinic. Method: The research design used was an experimental method with a One-Group Pre-test and Post Test design model. The sample determination used the total sampling technique with a sample size of 10 respondents aged 45-65 years. The Barthel Index was measured to determine the functional ability of the respondents. The results of the study were analyzed using the Shapiro-Wilk normality test and the Wilcoxon sign rank test. Results: The results of the Wilcoxon sign rank test obtained an Asymp.Sig. (2-tailed) value of 0.003 <0.05, which means that there is an effect of the Motor Relearning Program (MRP) on improving the functional abilities of hemiparesis patients at the Nur Medika Luwuk Clinic.

Satisfaction is very important in assessing service quality, especially in health services. Physiotherapy services are one of the medical rehabilitation services in hospitals aimed at individuals to restore movement and body functions are required to provide the best service. Dr. Hafiz Hospital (RSDH) Cianjur is the first private hospital in Cianjur, which strives to improve the quality of services in all types of services including physiotherapy services. However, the data on quality indicators of the Physiotherapy Unit showed a decrease in visits. The complaint data that is often received is about administration, service procedures, communication and attitude of officers and others. This study aims to find out the picture of patient satisfaction with physiotherapy services at Dr. Hafiz Cianjur Hospital . This type of research is quantitative with a descriptive method, the population in this study is 87 physiotherapy patients obtained using purposive sampling techniques. Data was obtained using a questionnaire, then the data was processed and univariate analysis. The results showed that satisfaction based on physical evidence (tangible) included high (41.4%), reliability had high satisfaction (41.4%), accuracy (resvonsiveness) had high satisfaction (43.7%), assurance had moderate satisfaction (44.8%), and care (empathy) have moderate satisfaction (47.1%). The hospital is advised to evaluate the quality of service to meet patient satisfaction, so that it can determine the next steps to be taken in measuring wisdom in the future.

This research took the title “Analysis of Function Shift in Gondang Art in Kampung Nagrog, Desa Mandalagiri, Kecamatan Leuwisari, Kabupaten Tasikmalaya” aims to find out how the function shift in Gondang Art that occurred in Nagrog Village, Mandalagiri Village, Leuwisari District, Tasikmalaya Regency. This research focused on how the initial form of Gondang Art during its initial function and how the form of Gondang Art after experiencing a shift in function. This research uses descriptive qualitative research methods, data collection in this study was carried out by going to the field directly in the form of observation, interviews, and documentation which then became the source of data to be analyzed. The results of the findings made by researchers are the function shift that occurred in the Gondang Art in Nagrog Village which was influenced by the times.

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

Every information related to accounting is handled by the Accounting Information System. (AIS). The purpose of this study was to assess whether the accounting information system at the UPTD Hiliweto Gido Health Center has been implemented successfully and efficiently, and to examine the function of the system in inpatient services. The research methodology of this study uses an exploratory qualitative approach, specifically by using the Google Scholar internet database to obtain secondary data from national papers and conducting focused interviews. The results of this study are that the installation of the accounting information system at the Hiliweto Gido Health Center has been successful based on research findings. This study examines how a more integrated and real-time accounting information system can improve the efficiency of inpatient services at the Health Center, especially in resource management and financing.

Previous studies have shown that red ginger has the potential to treat PCOS because it has been proven to be able to reduce serum FSH, LH and estradiol and testosterone, inhibit the cyclooxygenase pathway, change the pituitary axis, inhibit lipoxygenase expression in various animal studies. The purpose of this study is to prove the potential of red ginger extract as a regulator of anti-androgenic, ovulation, estrogenic activity and reduce insulin resistance. The research design used was for experimental research using a post-test-only control group design. And for the analysis of the potential bioactivity of red ginger extract as an immunomodulatory agent computationally (Insilico). Animal care was carried out in the Pharmacology and Biomedicine Laboratory and has received approval from the Ethics Committee. The sample used was a female Wistar rat on the 56th day of the experiment (after modeling). All treatments were given orally for 28 times. Independent variable = Red ginger extract. Dependent variable = Dependent variables are 1. Hormones: Testosterone, LH, FSH 2. ovarian inflammation activation (PPARγ activation and anti-inflammatory cytokines IL-4 and ROS, NFKB, TNF a. 3. Insulin resistance (insulin, glucose, HOMA IR) and 4 Lipid profile (TG, HDL, LDL, cholesterol). Control variables are: 1) Gender; 2) Age; 3) Strain; 4) Food and beverage intake; 5) Maintenance and care. Quantitative and qualitative research data. using parametric tests, namely One-Way ANOVA after meeting the requirements for normal data distribution and the same data variance. The One-Way ANOVA statistical test is continued with the Tuckey test to determine the differences in each group.

Catholicism plays an important role in shaping children's faith character, which aims to regulate children's identity and morals in accordance with Christian teachings. This research takes the example of daily prayer practices at the St. Mikhael Ohoilim Station, where the researcher directly saw the lack of teaching and training in daily prayers at the station and its influence on the formation of children's faith character. The research method used is qualitative where data is collected through observation. This research was carried out while carrying out an internship or KKN for approximately six months starting from January to June at the Station in accordance with the rules made by a particular institution or campus. The research results show that daily prayers not only function as a means of communication with God, but also as an effective educational tool in forming religious values, discipline and a sense of responsibility in children.

The management of pharmaceutical supplies in the Pharmacy Installation of a hospital consists of nine aspects: selection, demand planning, procurement, acceptance, storage, distribution, destruction and withdrawal, control, and administration. This study aims to analyze the management of pharmaceutical supplies at a hospital in Medan in 2023 using a qualitative method through direct observation and in-depth interviews with both primary and secondary data. Interviews were conducted with nine informants, including key informants, main informants, and supporting informants. The results of the study indicate that, overall, the management of pharmaceutical supplies is functioning well but not yet optimal. Three aspects that have been well implemented are selection, destruction and withdrawal, and administration. Meanwhile, siSwasta di Kota Medan other aspects, such as planning, procurement, acceptance, storage, distribution, and control, have not been fully optimized. The issue of medication shortages can be addressed through collaboration with eSwasta di Kota Medanternal pharmacies. To improve management, it is recommended that the hospital enhance the storage facilities, which are currently inadequate, by providing appropriate pallets and involving all related parties to work together in improving the system, as well as conducting regular monitoring and evaluation.

This study focuses on black-box testing of JivaJoy software, an online product stock management and ordering system. The primary goal of this research is to evaluate the functionality and performance of the system's key features, including profile management, CRUD operations for admin and customer accounts, product stock management, shopping cart, order management, and AI counseling. Black-box testing was applied to assess whether these features meet expected operational standards and user requirements without considering the internal code structure. The test results indicate that most features function as expected. However, some issues were identified related to input validation, particularly with email format, phone number length, file uploads, and product stock management. Additionally, the order management and AI counseling features showed deficiencies in error handling and input validation. Based on these findings, the study recommends improvements in input validation, product stock management, shopping cart functionality, and AI counseling systems to enhance the reliability and performance of the JivaJoy platform. These enhancements are essential to deliver more efficient, secure, and optimal services, ensuring better user experiences and customer satisfaction.

In this digital era, social media has become an important communication channel for brands, institutions and agencies. Visual Identity Design is important in a brand. Apart from a brand, a visual identity is also needed for an official institution or agency. The function of visual identity design is as a sign of ownership, a means of identity, a promotional tool, a characteristic, and as a sign of the integrity of a brand or agency. The Communication and Informatics Service is an agency that is overseen by a government agency. This agency should build an identity with the aim of having more integrity, consistency and professionalism in the eyes of the public. Application of supergraphics, namely graphic elements that creatively combine visual elements with the aim of giving a strong impression, attracting attention and building a professional image of the Diskominfo agency from other agencies.