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This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

Exercise is an essential activity for maintaining physical fitness and has driven the growing demand for fitness supplements. Evolene, as one of the leading supplement brands in Indonesia, implements Omnichannel Marketing and Product Assortment strategies to expand its market reach. This study aims to analyze the influence of these two strategies on consumer purchase intention toward Evolene in Medan City. The research employed an associative quantitative approach with questionnaires as the primary instrument, and the data were analyzed using multiple linear regression with t-test, F-test, and coefficient of determination. The findings indicate that both Omnichannel Marketing and Product Assortment have a positive and significant effect on purchase intention, both partially and simultaneously, contributing 55% to purchase intention, while the remaining 45% is explained by other factors beyond this study. In conclusion, consumer purchase intention is largely determined by the consistency of omnichannel strategies and the diversity of product offerings. The practical implication suggests the need for enhanced synchronization of cross-channel marketing content and deeper product assortment development to address the diverse needs of consumers.

Hypertension is a non-communicable disease that can be life-threatening, especially in the elderly. According to the WHO, more than 15 million people aged 30–69 years die each year from non-communicable diseases. This study aims to analyze factors influencing the incidence of hypertension in the elderly, including smoking, stress levels, culture, diet, exercise, and coffee drinking habits. This research method used a quantitative approach with a cross-sectional design. The population was 738 elderly people, with a sample size of 259 elderly people, and random sampling was used. Data analysis was performed using univariate, bivariate using the Chi-Square test, and multivariate using the Pearson correlation test. The results of this study such as Smoking with hypertension: There is a significant influence (p = 0.002), stress level There is a significant influence (p = 0.002), Culture There is a significant influence (p = 0.010), Eating patterns with hypertension are significant (p = 0.049), Exercise There is a significant influence (p = 0.003), drinking coffee with a significant influence (p = 0.048). Multivariate analysis shows that culture (p = 0.003; r = 0.177) and coffee drinking habits (p = 0.022; r = 0.139) are the most influential factors on elderly hypertension, while other factors are not significant. This study shows that smoking, stress levels, culture, diet, exercise, and coffee consumption are significantly associated with hypertension in the elderly. However, a multivariate analysis revealed that cultural factors and coffee drinking habits were the most dominant factors influencing hypertension, while other factors had no significant effect after being controlled for. Therefore, efforts to prevent and control hypertension in the elderly need to focus on changing cultural practices that are less conducive to health and regulating coffee consumption, while still considering the implementation of a healthy lifestyle overall.

Teachers’ religious understanding plays a vital role in shaping early childhood religious attitudes through systematic, consistent, and contextual guidance. This study aims to analyze the implementation of teachers’ religious understanding in fostering children’s religious attitudes at Yayasan Taman Pendidikan TPQ/RA Wahyu Medan. The research applied a qualitative method with a descriptive approach, using in-depth interviews, observations, and documentation to explore teachers’ experiences in religious nurturing practices. The findings revealed that teachers have successfully integrated religious values into learning activities, such as collective prayers, memorization of short Qur’anic surahs, greeting habits, and prayer exercises. However, challenges remain, including limited use of interactive learning media and low parental involvement in supporting religious habituation at home. These findings imply that teachers’ religious understanding should be enhanced through continuous training and strengthened collaboration with parents to optimize the fostering of children’s religious attitudes. This study contributes to the development of early childhood education, particularly in strengthening character education based on religious values.

Agility is an important aspect in futsal because it plays a role in the player's ability to make quick movements and changes of direction. Two types of exercises commonly used to improve agility are shuttle runs and zig-zag runs; however, the effectiveness of each exercise has not been clearly determined. Therefore, this study was conducted to determine the difference in the effects of shuttle run and zig-zag run exercises in improving the agility of futsal players at Tunas Muda Eleven. Research Design: This study used a quasi-experimental method with a pre-test and post-test design. A total of 22 male futsal players aged 13–15 years were divided into two groups. Group 1 received shuttle run training and Group 2 received zig-zag run training for 3 weeks, 4 sessions per week, with a total of 12 training sessions. Agility was measured using the Agility T-Test before and after the intervention. Results: Both shuttle run and zig-zag run training significantly improved agility scores (p < 0.05). But Independent Sample T-Test showed no significant difference between shuttle runs and zig-zag runs (p > 0.05). Conclusion: there was no difference in the effect of the two exercises on the agility of futsal players at Club Eleven.

This study was motivated by the low motivation and boredom of students in learning Indonesian, which is still dominated by conventional methods and results in less optimal conceptual understanding. The purpose of this research is to implement Wordwall as an interactive learning medium to improve students’ conceptual comprehension, interest, and motivation. This research employed a qualitative method with a descriptive qualitative approach. The subjects were X students of MA Darul Lughah Wal Karomah Kraksaan. Data were collected through observation, interviews, and documentation. The findings revealed that Wordwall successfully created a more engaging and enjoyable learning atmosphere compared to traditional teaching methods. Its interactive features, such as quizzes, word-matching activities, and word-search exercises, stimulated students’ enthusiasm and encouraged them to actively engage with the material. The scoring system and timer also fostered a healthy sense of competition, which further motivated students to participate. However, some limitations were identified, including the possibility of cheating, the relatively small font size, and the time-consuming process of preparing questions. Despite these challenges, the implication of this study suggests that Wordwall can serve as an innovative alternative medium for teaching Indonesian, providing both meaningful learning experiences and enhanced learning quality.

This Community Service Program (PKM) aims to support the achievement of Sustainable Development Goal (SDG) No. 3 (Good Health and Well-Being) by raising public awareness of the importance of a healthy lifestyle. The program was conducted in Pari Island, Kepulauan Seribu, involving 30 participants from the local community. The activities included health screenings such as blood glucose measurement, blood pressure monitoring, and uric acid level testing, as well as health education on adopting a healthy lifestyle, including balanced nutrition and regular physical exercise. Through this initiative, participants gained a better understanding of how to maintain their health and prevent non-communicable diseases such as diabetes, hypertension, and uric acid disorders. The health screening results indicated that some participants had elevated blood glucose and blood pressure levels, highlighting the need for further intervention through education and lifestyle modifications. Increased awareness was evident from participants' enthusiasm during the health education sessions and interactive discussions with the facilitators. Overall, this program successfully enhanced community knowledge and awareness regarding the importance of a healthy lifestyle while also providing a concrete initial step through early health screenings. It is hoped that this program serves as a starting point for fostering a healthier and more prosperous community in Pari Island, supporting the achievement of SDG No. 3.

Hypertension is a condition in which systolic blood pressure exceeds 140 mmHg and diastolic pressure exceeds 90 mmHg persistently. Uncontrolled high blood pressure can cause disorders in the circulatory system and vital organs such as the heart and brain. One non-pharmacological effort to lower blood pressure in hypertensive patients is through deep breathing relaxation exercises, performed twice a day for ten minutes. RSU Siaga Medika Purbalingga, located in Padamara District, has recorded the highest number of hypertension cases in the area, totaling 4,470 patients. Based on a preliminary survey, many hypertensive patients were unaware of the benefits of deep breathing relaxation therapy; therefore, a Community Service (PkM) activity was conducted in the hospital’s Internal Medicine Clinic. The method involved educational sessions using lectures and demonstrations, supported by leaflets and videos. Participants’ knowledge was evaluated using pretest and posttest questionnaires. The results showed that most respondents were female (60%) and aged between 46–55 years (40%). Knowledge levels significantly improved, from the “low” category (40%) before education to the “good” category (90%) after education. Thus, deep breathing relaxation therapy has the potential to be an effective alternative method to help reduce blood pressure in patients with hypertension.

Low Back Pain (LBP) is often caused by spondylolisthesis, which causes pain, limited mobility, and disability. Conservative physiotherapy is the primary option to reduce symptoms and improve function. This study aims to evaluate the effectiveness of multimodal physiotherapy interventions in patients with LBP and spondylolisthesis. A case report study was conducted on a 59-year-old female patient diagnosed with LBP and spondylolisthesis. The patient underwent three physiotherapy intervention sessions: Infrared (IR), Short-Wave Diathermy (SWD), Transcutaneous Electrical Nerve Stimulation (TENS), William Flexion Exercise, Core Stability, and Strengthening. Evaluation was performed using the Numeric Rating Scale (NRS) for pain, a goniometer for joint range of motion (LGS), Manual Muscle Testing (MMT) for muscle strength, and the Oswestry Disability Index (ODI) for function. The results of the therapy showed a significant reduction in pain, namely silent pain from a score of 5 to 1 and pain on movement from a score of 6 to 3. Lumbar ROM increased with flexion from 70 degrees to 85 degrees. Lumbar muscle strength also improved, flexors from a score of 4 to 5 and extensors from a score of 3 to 5. ODI decreased from 55.5% (severe disability category) to 12% (minimal disability category). Multimodal physiotherapy interventions have been proven effective in reducing pain, improving LGS, muscle strength, and function in patients with LBP et causa spondylolisthesis.

This research aims to develop a web-based e-learning application at Sekolah Dasar Masehi Tanggaba by applying the Waterfall software development model. The background of this study stems from the need for interactive, flexible, and easily accessible learning media in the digital era, considering that conventional face-to-face methods are still predominantly used in schools. The Waterfall model was chosen because it provides a systematic workflow through the stages of requirements analysis, system design, implementation, testing, and maintenance. Data collection was carried out through observations, teacher interviews, and documentation studies to identify the actual needs of users.The results of this study produced an e-learning application with key features, including learning material management, interactive quizzes, discussion forums, and automated assessment. Teachers can upload structured materials and assignments, while students can access learning content, complete exercises, and interact through forums more flexibly. System testing was conducted using the black box method to ensure that each function runs according to user requirements and specifications. Based on the testing results, the application was proven to function properly, be practical to use, and effective in supporting the learning process. Teachers found it helpful in managing materials and assignments, while students experienced more independent and interactive learning that was not limited to the classroom. Therefore, the developed e-learning application can be considered valid, practical, and effective as a supporting learning medium in elementary schools and has the potential to improve learning quality in the digital era.

This study discusses the implications of applying Restorative Justice on legal certainty and the protection of victims' rights in cases involving repeat offenders who have committed serious assault in the jurisdiction of the Tapa Police Sector, Bone Bolango. Normatively, Indonesian Police Regulation No. 8 of 2021, Article 5(e), explicitly prohibits the application of Restorative Justice for offenders who have committed repeat criminal offenses based on court rulings. However, the research findings indicate that in practice, law enforcement officials often exercise discretion to facilitate peaceful resolutions even for repeat offenders, citing the need to maintain social relationships and avoid lengthy litigation processes. This approach raises legal certainty issues, as inconsistencies between written norms and field practices can reduce legal predictability, open the door to discrimination, and weaken both general and specific deterrent effects. From the perspective of victim protection, peaceful agreements in cases involving repeat offenders risk not fully reflecting substantive justice, as victims may be in a vulnerable position due to social pressure or unequal power dynamics. This study concludes that the application of Restorative Justice to repeat offenders needs to be strictly limited through more detailed regulations and effective oversight mechanisms, so that the principles of the rule of law, legal certainty, and victim protection are upheld. Thus, Restorative Justice can remain an important instrument in Indonesia's criminal justice system without compromising legal integrity and public safety.

Back pain is a common complaint among pregnant women, especially in the third trimester, caused by hormonal changes, uterine enlargement, and poor postural balance. If untreated, this pain can disrupt sleep quality and daily activities. The pelvic tilt technique, a non-pharmacological intervention, strengthens abdominal and pelvic muscles, maintains posture, and relieves back pain. This study examined the effect of the pelvic tilt technique on back pain intensity in third-trimester pregnant women at Karangdoro Public Health Center. The study used a quasi-experimental design with a one-group pretest–posttest approach. The population consisted of all third-trimester pregnant women with physiological back pain (without comorbid conditions or a history of premature rupture of membranes). Using a total sampling technique, 34 respondents were included. The intervention was conducted for seven consecutive days. Data collection employed observation sheets and the Numeric Rating Scale (NRS). Data analysis used the Wilcoxon test because the normality test yielded p < 0.05. Statistical results showed p = 0.000 (< 0.05), indicating that the pelvic tilt technique significantly reduced back pain intensity. These findings suggest that pelvic tilt exercises can serve as a safe, simple, and effective non-pharmacological alternative therapy to alleviate bapain in third-trimester pregnant women.

Introduction: Back pain during pregnancy is a problem that is often experienced by pregnant women and is complex because it involves not only physical changes, but also psychological aspects. Changes in body biomechanics, weight gain, and shifting of the center of gravity due to uterine enlargement are the main factors that trigger pain complaints, especially in the lower back area. This condition can have a negative impact on the quality of life of pregnant women, interfere with daily activities, and even worsen emotional states due to the emergence of anxiety, fear, and stress if not managed properly. Treatment of back pain in pregnant women can be done through safe non-pharmacological methods, one of which is prenatal yoga. Yoga practice for pregnant women has been proven to provide benefits in the form of relaxation, posture improvement, and increased muscle elasticity. One of the effective movements is the Angry Cat Pose because it is able to stretch the back muscles, improve blood circulation, and reduce pressure on the lower spine. Objective: This study aims to analyze the effect  of Angry Cat Pose  exercise on the intensity of back pain in pregnant women in the third trimester. Methods: This study used a quasi-experimental design with a one group pretest-posttest design. The study sample consisted of 31 pregnant women in the third trimester with complaints of back pain who visited the Gunungpati Health Center. The research instrument was in the form of a questionnaire, while the data analysis was carried out using the Wilcoxon test with a significance level of <0.05. Results: The results showed a significant effect of the Angry Cat Pose  exercise on the reduction of back pain in pregnant women in the third trimester with p=0.000. After the intervention, the majority of respondents experienced a decrease in pain to the mild category on a scale of 1–3. Conclusion: The Angry Cat Pose  exercise has been shown to be effective in reducing back pain in third trimester pregnant women, so it can be recommended as a safe, simple, and routine nonpharmacological intervention under the supervision of health workers.

Urinary incontinence is a common medical condition among older women, characterized by the involuntary leakage of urine due to impaired bladder control. This condition not only affects physical health but also has significant psychosocial impacts, including reduced self-confidence and quality of life. Non-pharmacological interventions, particularly pelvic floor muscle exercises, have been recognized as effective strategies to strengthen the bladder sphincter and pelvic floor muscles, thereby enhancing urinary retention. The present study aimed to evaluate the effectiveness of pelvic floor muscle exercises in reducing the frequency of urinary incontinence among elderly women. An experimental design with a one-group pretest–posttest approach was employed. The study population consisted of 64 elderly women receiving care at the Gunung Pati Public Health Center in Semarang, from which 45 participants were selected through purposive sampling based on inclusion criteria. Data were collected using structured questionnaires and clinical observation to assess the frequency of urinary incontinence episodes before and after the intervention. Statistical analysis was performed using the Wilcoxon signed-rank test, and the results indicated a significant reduction in urinary incontinence episodes following the exercise program, with a p-value of <0.001. These findings suggest that pelvic floor muscle exercises are a simple, cost-effective, and non-invasive intervention to manage urinary incontinence in elderly women. Implementing such exercises in community health programs can play a vital role in promoting the well-being and independence of older women. The study recommends incorporating pelvic floor muscle training into routine elderly care services and encourages further research with larger samples and longer follow-up periods to confirm the long-term benefits.

Extreme poverty remains a major challenge in rural areas of Indonesia, including Nagori Bandar Manik, Pamatang Sidamanik District, Simalungun Regency. The 2025 UINSU Community Service Program (KKN) was carried out to empower local communities through various activities covering economic, educational, religious, social-environmental, and health aspects. This program employed a qualitative approach by involving active community participation in needs assessment, socialization, training, and evaluation. In the economic aspect, workshops on dishwashing liquid and herbal pesticide production were implemented as alternative household businesses. The educational sector included religious moderation through a short movie screening Mabbere, anti-bullying campaigns, ecoprint totebag training, and teaching at kindergarten, elementary, and junior high school levels. In the religious field, activities included Qur’an learning after Maghrib with children and Yasin recitals for both men and women. The social-environmental aspect was realized through community clean-up, educational boards on waste decomposition, distribution of garbage bins, and environmental awareness campaigns. Meanwhile, the health aspect focused on education about clean and healthy living behaviors, stunting prevention campaigns, and community exercise. The findings revealed improvements in entrepreneurial skills, children’s literacy, spiritual values, environmental awareness, and healthy lifestyles. The implication highlights that multidimensional community empowerment can serve as an effective strategy to reduce extreme poverty and promote sustainable village development.  

Community Service (KKN) is a means of implementing the Tri Dharma of Higher Education (Tri Dharma) in the aspect of community service. This article describes the implementation of KKN Group 17 of Universitas PGRI Sumenep in 2025, located in Poreh Village, Lenteng District, Sumenep Regency. The program lasted one month (July 23–August 23, 2025) and employed a participatory approach. The program included six main programs (village logo creation, MSME product digitalization, August 17th competition, parenting outreach, ecobricks, coloring competition) and four supporting programs (community service, healthy exercise, cheerful Quranic study group, and study mentoring). The implementation method consisted of initial observation, village deliberation-based planning, program implementation with active community involvement, and joint evaluation. Results indicated increased environmental awareness, the formation of a village visual identity, the development of MSME digital literacy, increased community participation, and increased motivation for learning among children. Issues that emerged included low community participation, limited facilities, and program sustainability. Solutions are sought through cultural approaches, program adaptations, and the formation of community mobilization groups. This article emphasizes that KKN plays a strategic role in community empowerment when implemented contextually, adaptively, and sustainably.

Non-Communicable Diseases (NCDs) remain the leading cause of global morbidity and mortality, and one of the chronic conditions included in this group is rheumatoid arthritis (RA). RA is an autoimmune disease that affects the synovial joints, resulting in persistent inflammation, chronic pain, stiffness, and eventual deformities if left untreated. In Indonesia, the burden of RA continues to grow; the prevalence reaches 11.9% based on clinical diagnosis and rises to 24.7% when measured using symptom-based diagnosis. This case study aimed to describe family nursing care for a client with RA through a structured nursing process approach to improve quality of life and family involvement. The study took place in Purwodadi Village, Tonjong Subdistrict, Brebes Regency, focusing on the family of Mr. AS with Mrs. W as the client diagnosed with RA. Data collection involved comprehensive interviews, direct observation, physical examination, and documentation review. Assessment findings included chronic pain with an intensity score of 4, limited mobility, and inadequate family knowledge regarding RA management. Nursing interventions implemented were family education on RA, simple rheumatic exercises tailored to the client’s ability, and the application of warm ginger compresses as a non-pharmacological pain relief method. Post-intervention evaluation showed pain reduction to a score of 2, improved independence in performing light daily activities, and enhanced family understanding and support. In conclusion, family-centered nursing care combined with non-pharmacological interventions can effectively reduce pain, improve mobility, and strengthen the family’s role in supporting RA management.

Introduction Shoulder pain is one of the most common complaints of Musculoskeletal Disorders (MSDs) experienced by workers due to non-ergonomic working postures, repetitive movements, and excessive workloads. This condition can reduce productivity and overall quality of life. Objective To increase restaurant workers’ knowledge about shoulder pain prevention through ergonomic education and simple stretching exercises that can be performed independently. Methods A descriptive observational study was conducted involving 20 kitchen workers at Potre Koneng Restaurant. The program consisted of permission procedures, workplace observation, questionnaire distribution, and health education using a leaflet. The educational material included the definition of shoulder pain, signs and symptoms, risk factors, preventive measures, and simple stretching techniques. Results The Form revealed that most workers experienced shoulder pain related to bending postures, lifting loads >5 kg, and limited rest breaks. Following the education session, participants demonstrated improved understanding of proper working posture and the importance of regular stretching, and expressed willingness to practice it during work breaks. Conclusion Ergonomic education and stretching exercises were effective in improving awareness of shoulder pain prevention among informal sector workers. Similar programs are recommended as promotive and preventive measures in high-risk workplaces.

Hypertension is a condition characterized by an increase in blood pressure, defined as systolic values ≥ 140 mmHg or diastolic values ≥ 90 mmHg, and it remains one of the most common health problems experienced by the elderly. Non-pharmacological approaches such as low-impact aerobic exercise are recommended, as this type of exercise is performed at a low to moderate intensity for 20–50 minutes, three times a week. It has been shown to strengthen and maintain the functions of the heart, lungs, blood circulation, muscles, and joints, thereby contributing positively to the management of high blood pressure. This study aims to determine the effect of low-impact aerobic exercise on blood pressure among elderly patients with hypertension through the application of evidence-based practice. A quantitative case study approach was employed to gain a deeper understanding of changes in blood pressure following the intervention. Three elderly respondents diagnosed with hypertension were involved and instructed to perform low-impact aerobic exercise for three consecutive days. The results showed a decrease in blood pressure among all respondents, although the outcomes varied. The first respondent experienced changes from 140/80 mmHg to 130/70 mmHg and 130/90 mmHg, the second respondent from 150/90 mmHg to 160/80 mmHg and then 150/70 mmHg, and the third respondent from 150/80 mmHg to 110/70 mmHg and 130/70 mmHg. These findings indicate that low-impact aerobic exercise has a positive effect in reducing blood pressure, despite some variability between individuals. In conclusion, low-impact aerobic exercise is proven to help control blood pressure in hypertensive patients. This study highlights the importance of encouraging hypertensive individuals to adopt regular and independent low-impact aerobic exercise as a simple strategy to maintain stable blood pressure and improve overall quality of life.

Tennis elbow, or lateral epicondylitis, is an inflammatory condition of the lateral epicondyle commonly caused by repetitive overuse of the forearm extensor muscles. It is characterized by pain, limited joint range of motion, decreased muscle strength, and reduced functional capacity. Physiotherapy interventions, particularly ultrasound and exercise therapy, have been widely applied to reduce pain and restore functional performance. This study employed a case study design involving a 42-year-old female patient diagnosed with left-sided tennis elbow. The intervention was conducted over four therapy sessions. The modalities consisted of ultrasound, providing thermal and micromassage effects to reduce pain, combined with exercise therapy, including passive stretching to increase soft tissue flexibility and eccentric exercise to improve tendon strength and function. After four sessions, the patient showed significant improvement, including reduced pain during movement and palpation, increased joint range of motion in elbow flexion-extension, forearm pronation-supination, and wrist dorsiflexion-palmarflexion. Muscle strength, particularly in the extensors, pronators, supinators, and wrist dorsiflexors, also improved. Functional activity, measured using the PRTEE scale, demonstrated notable enhancement from mild disability to better functional independence. The combination of ultrasound, passive stretching, and eccentric exercise is effective in reducing pain, enhancing range of motion, strengthening muscles, and improving functional ability in patients with left-sided tennis elbow.