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Yoga Saputra; Inne Fadila; Poppy Serafani Harahap; Laura Tambunan; Elisa Sinaga

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

In Indonesia, approximately 70 million people live in malaria-endemic areas, putting them at risk of transmitting the disease to others. Geographic information systems (GIS) are essential tools for mapping and visualizing spatial characteristics, as well as analyzing detailed information. GIS first developed in the late 1950s and has been used in various industries, such as oil and gas, telecommunications, as well as agriculture, forestry, and green open spaces (RTH). This study employed a narrative literature review method, synthesizing previously published information on GIS in green open spaces. The results showed that the classification of aerial imagery using GIS can be divided into two main classes: 'private green spaces' and 'others'. This study focused on finding a significant amount of urban green space in informal settlements, which cover more than 10% of the area. The increase in the number of informal settlements is directly proportional to the increase in private green space. The study also noted that poor communities have access to urban green spaces, which can improve their quality of life. Identification and management of green spaces in informal settlements can strengthen residents' self-confidence and reduce the gap between formal and informal areas in cities.

Annisa Nofriani; Naura Nurnahari

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Justicia gendarussa Burm. f., commonly known as gandarusa, is a medicinal shrub widely distributed in South and Southeast Asia. Traditionally, it has been used for treating rheumatism, headache, asthma, bronchitis, skin infections, and as a male contraceptive. Phytochemical analyses revealed the presence of alkaloids (gendarusin A, gendarusin B), flavonoids (quercetin, kaempferol, apigenin), saponins, tannins, phenolics, terpenoids, and Patentiflorin A, a compound with promising anti-HIV activity. Pharmacological investigations demonstrated its anti-inflammatory, analgesic, antimicrobial, antioxidant, antidiabetic, hepatoprotective, immunomodulatory, anticancer, and contraceptive potentials. This review highlights the phytochemical profile, pharmacological properties, and future prospects of J. gendarussa, emphasizing its potential as a phytopharmaceutical candidate. Further studies are required to standardize extracts, confirm clinical efficacy, and ensure long-term safety.

Maria Fatima Saga Wea; Johana Art Cindy Peny; Oklan B.T Liunokas

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Children are the precious successors of the nation, so parents are expected to educate, protect and nurture their children to have a creative, intelligent, healthy and productive future. Aspects of development that can be affected by stunting can be clearly seen in aspects of children's cognitive and socio-emotional development. In this study, sampling of early childhood aged 24-59 months in the Alak Health Centre Area, Kupang City. Quantitative Research Method with cross sectional method research design with the results there is a significant effect of stunting on socio-emotional development because the sig value. Fisher's Exact Test 0.000 <0.05 and there is a significant effect of stunting on children's cognitive development because the sig value. Fisher's Exact Test 0.000 <0.05. In this study there is a significant influence on socio-emotional and cognitive development in children who experience stunting conditions.

Salma Bahsoan; Arlin Adam; Andi Alim

Jurnal Ilmu Kesehatan 2025 Lembaga Pengembangan Kinerja Dosen

Obesity in women of childbearing age is a growing health problem, not only due to dietary patterns and lack of physical activity, but also due to the influence of social and cultural factors. This study aims to gain a deeper understanding of the experiences, perspectives, and habits of women of reproductive age who are obese within the context of local social and cultural norms. Using a qualitative phenomenological approach, data was collected through in-depth interviews with five primary informants who are obese, as well as triangulation informants from community health workers and healthcare professionals. The results of the study indicate that perceptions of obesity are still predominantly viewed from the perspective of physical appearance rather than health. Social factors such as family eating patterns, snacking habits, comments from others, and lack of physical activity are triggers for obesity. Meanwhile, local culture has a varied influence—some communities are beginning to adopt slim body ideals, while others remain neutral. Obesity also impacts self-confidence, social stigma, and limitations in daily activities. However, most informants expressed hope for a healthier life. This study recommends interventions that consider local cultural values and involve family and community support in obesity prevention effort.

Kharis Meiwan K. Telaumbanua

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

Food security is a strategic issue that is directly related to community welfare, especially in coastal areas that are vulnerable to climate change and economic fluctuations. This study aims to identify and analyze social and economic determinants that contribute to the level of household food security in coastal areas. The method used is a quantitative approach with a survey technique of 150 households in three coastal villages. The variables studied include income level, education, access to markets, social participation, and ownership of productive assets. The results of the study indicate that income factors, education of the head of the family, and participation in social groups have a significant influence on household food security. This finding confirms that food security is not only determined by food availability alone, but also by socio-economic factors that shape household resilience in accessing and utilizing food optimally. The implications of this study emphasize the need for multi-sector policy interventions that focus on increasing income, education, and social empowerment to strengthen sustainable food security in coastal areas.

Dira Putri Nabila; Noviana Zara

Jurnal Kesehatan dan Kedokteran 2025 Lembaga Pengembangan Kinerja Dosen

A 52-year-old female patient presented to the non-communicable disease clinic at the Banda Baro Community Health Center with complaints of pain in the right toe joint for the past two weeks. The pain was described as severe, especially when touched or moved. The patient reported that the toe initially became red and swollen, but the redness had subsided by the time she arrived at the clinic. The patient also complained of feeling weak and occasional tingling in the tips of her toes. She admitted to frequently consuming chicken liver and other offal. She mentioned having experienced a similar condition previously, and previous examinations indicated elevated uric acid levels. She had previously taken allopurinol two years ago, obtained from the health center, to alleviate her symptoms. On physical examination, the patient's blood pressure was 120/70 mmHg, heart rate 87 beats per minute, respiratory rate 19 breaths per minute, and temperature 36.5°C. The patient was prescribed allopurinol 2x100 mg. Primary data was obtained through anamnesis and physical examination by conducting home visits, filling out family folders, and completing patient records. Assessment was based on the initial, ongoing, and final holistic diagnosis of the visit.  Interventions included education on the importance of clean and healthy living habits, avoiding risk factors, medication adherence, and preventing complications that may arise due to hyperuricemia.

Armanjo Kamlasi; Julio Arsanto Meko; Gibson J. K. Sopaba; Yonatan Foeh

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

This study aims to evaluate the implementation of the English Club extracurricular program at UPTD SMP Negeri 1 Kupang using the CIPP evaluation model (Context, Input, Process, Product). The CIPP model was chosen because it provides a comprehensive overview of the various components of the program. The study employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis. Based on the evaluation results, in terms of context, the program was implemented in response to students' needs to improve their English language skills, supported by school policies and the Education Office. Regarding input, the program is supported by the school principal, program supervisors, and teachers, and is funded through the BOS Fund, although limitations in learning facilities and infrastructure still exist. In the process aspect, the activities are held regularly twice a month after school hours, involving 150 selected students from grades 7 to 9. Internal evaluations are periodically conducted by the school. As for the product aspect, the program has shown a positive impact, as evidenced by improvements in students’ English proficiency, increased self-confidence, and achievements in various English competitions. Overall, the English Club program at UPTD SMP Negeri 1 Kupang is considered successful in achieving its goals and is recommended to be continuously developed and sustained.

Isrofa Ayu Murni; Tries Ellia Sandari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The paragraph discusses consumptive behavior, defined as the tendency to exceed basic needs and financial capabilities in consuming goods and services. Many undisciplined students face challenges in managing their finances due to this behavior. The research aims to examine the influence of Financial Literacy, Financial Behavior, and Financial Attitude on Consumptive Behavior, with Financial Discipline as a moderating variable. The study involves 200 respondents, including international students from various universities. Results reveal that financial literacy and financial behavior significantly impact consumer behavior, while financial attitudes do not. Additionally, the moderating role of financial discipline does not affect the relationship between these factors and consumer behavior.

Nala Hikmatul Machmudah; Slamet Riyadi

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

Aura Nisa Azzaroh; Beby Hilda Agustin; Agus Athori

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research aims to analyze the calculation of PPh Article 21 on bonuses in determining the PPh payable to employees. In determining bonuses, this often causes dissatisfaction among employees because the bonus amounts are unequal. So a method is needed to determine the bonus, the SAW method is the approach used because this approach ranks employees based on their assessment and weighting of criteria with the results in the form of a ranking. The results of this ranking will later determine the employee's bonus. The sampling technique used purposive sampling, and research data was collected through documentation and interviews. The results show that the use of the SAW method provides employee assessments for calculating bonuses in accordance with existing assessments and criteria, and the results are different from before. so that the tax income owed by employees will depend on the amount of bonus received by each employee after using the SAW method and the applicable PPh Article 21 rates.

Susilawati Susilawati; Sehwuda Sehwuda; Siti Maryam H; Tasha Ratna Dewi; Wiwin Fadila +1 more

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

A wedding is a very important moment for everyone and requires meticulous preparation, sometimes taking months to years, but the lack of time and support from friends and family is often not enough to fulfill all the needs for planning a wedding. In this case, wedding organizers (WOs) are here to solve this problem. This study aims to examine the development of a growing wedding designing business in Tanjungwangi Village, Pacet, Bandung Regency, especially Friskia Ala Ala Wedding Organizer. This research provides an in-depth description of client experiences, processes, and variables that contribute to the services they offer. The method used in this research is, descriptive qualitative method with the technique of collecting data through direct observation and interviews. Friskia Ala Ala Wedding Organizer offers various services, such as make-up artist (MUA), prewedding, decoration, location, catering, photography, film, and entertainment. Friskia Ala Ala Wedding Organizer conducted a SWOT analysis which showed that there are strengths to attract customers and low prices. Friskia Ala Ala Wedding Organizer managed to record a good profit from the sale of its wedding packages. In addition, the net profit generated shows good financial management.  The conclusion of this study highlights the development of business feasibility, marketing strategy, service production process, as well as management

Satria Bahar Hidayat; Havis Taufik S; Aditya Pradana; Indah Mutiara

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to develop an application-based accounting information system applied to developers in Jambi City, the phenomenon that occurs now is recording financial statements still using manual methods or even using a simple application, namely Microsoft Excel only. In the era of technology that has been very rapidly developed and has not been utilized in its application. Types of qualitative research. This research uses qualitative research design with a case study approach. The qualitative approach was chosen because it allows researchers to gain a deep understanding of the development of accounting information systems at PT Putra Bungsu Irdani Jambi.

Arys Arya Anfield; Deby Shintawulan Fransiska

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of investigative audits on fraud disclosure in Indonesia. This study uses secondary data obtained from various sources including research reports, journal articles and news. The findings show that investigative audits play an important role in uncovering fraud in Indonesia. Investigative audits can provide strong evidence to support findings of fraud. This evidence can be used to take legal action against the fraudster. Here are some factors that influence the effectiveness of investigative audits in uncovering fraud: Investigate auditor skills and experience Availability of resources Related Party Cooperation Therefore, it is necessary to improve the quality of investigative audits so that fraud can be prevented and detected more effectively. This can be achieved by improving the skills and experience of investigative auditors, providing adequate resources and establishing good cooperation with interested parties. The following are some recommendations to improve the effectiveness of investigative audits in Indonesia in uncovering fraud: Improve education and training standards for investigative auditors Provide adequate resources for investigative audits Establish good cooperation between investigative auditors, company management, employees and regulatory authorities.

Afandi Afandi; Meira Chusnul Khotimah; Meylisa Eka Putri; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research was conducted with the aim of knowing the differences between PSAK 22 and IFRS 3 regarding business combinations in the preparation of consolidated financial statements in companies in Indonesia. The type of method used is a qualitative method using a literature study approach because this approach provides an overview for researchers about the development of the topic of discussion. The data source used is secondary data that has been analyzed so that it can be developed to describe the research topic. Based on the results of the research analysis, there are several differences in PSAK 22 and IFRS 3, including the components of financial statements, disclosures in the statement of financial position, the term minority rights, extraordinary items, and in the presentation of long-term liabilities to be refinanced.

Adelia Furry Avriandi; Apriana Nur Asyifa; Giyan Triyani Sari; Maharani Dara Dinanti; Sandra Audina Maharani +1 more

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to examine the practice of financial statement manipulation that occurred at PT Wanaartha Life in 2023. This case emphasizes the importance of transparency and integrity in corporate financial reporting. The practice of manipulating financial statements is considered unethical and often occurs due to various motivations, including pressure to achieve financial targets and maintain the company's reputation. Violations of the professional code of ethics can have a negative impact on society, because members of the profession who do not comply with established rules and values can result in a loss of trust and respect for the profession. The research method used in this research is a literature study, where this research produces descriptive data findings, in the form of words based on the results of observations. The results showed that the company's financial statements lacked integrity and transparency in financial reporting.

Feni Haryani; Fitria Nasta’in; Ika Novitasari; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study investigates the post-merger implementation at PT Indosat Ooredoo Hutchison, following the business combination agreement between PT Indosat Tbk and PT Hutchison Tri Indonesia. The merger implementation has substantial implications for both entities. The research employs a literature review methodology, conducting a descriptive analysis of preceding journals. Findings indicate a mixture of positive and negative effects resulting from the merger at PT Indosat Ooredoo Hutchison. Furthermore, the companies encounter various challenges in executing the merger. Limitations in this study include constraints related to available literature and the sample size, underscoring the necessity for refinements in subsequent research endeavors to yield comprehensive conclusions. 

Raditya Pratama; Ari Gana Yulianto; Chenza Al Ghifary

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

The activity aimed to improve Penjasorkes teacher ability in programming sport training. Participants of this program were sport teachers in Elementary Schools,  Junior High Schools, Senior High School, and Vocational High Schools in Majenang  District who were in a total of 30 people. This workshop was held in two steps, the first step was a conference about the training periodization concept and its supporting theories,  and the second step was programming sports training for athletes at the student level. This workshop showed that generally this activity was held in accordance to the planning.  All teachers understood the periodization concept and were able to program the training.  Therefore, this activity positively contributed to the sports teacher as one of the potentials to develop sports activity in Majenang District.

Dwi Septian; Rama Cipta Prasetia; Restu Aji Pangestu

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

Thematic Real Work Lectures (KKN) are KKN whose activity programs focus on certain areas according to social problems and the direction of development policies implemented by certain regional governments. STKIP Darussalam Cilacap organizes a Real Work Lecture program using the thematic method. KKN-T is intended to develop a spirit of empathy and concern for problems that occur in society. KKN-T was implemented in several villages, one of which was Rawaapu Village, Patimuan District, Cilacap Regency. The work program implemented is a group exercise and hand washing work program. The target is elementary school/equivalent children throughout Rawaapu.   Keywords: , stkipdarussalamcilacap

Fadly Ardiansyah; May Inggri Sihombing; Siti Rodiah

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Achmad Maulidin; Rangga Pranata; Muhammad Taufiq Sumadi

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

Computer networks have become an important need for a company. At the moment. Because the wifi network contains the internet which plays a role in data transfer and communication to support the operations of the PT company. Muaratoyu Subur Lestari (PT.MSL) as a company operating in the palm oil sector relies heavily on the internet to increase company productivity. Every day, employees always report data to the head office. In uncovering the problem, researchers built a network using Cambium Access Points to improve connectivity and internet access in an area. Cambium Networks, as a leading network solutions provider, offers advanced technology to build reliable and efficient networks. This research focuses on implementing Cambium Access Points in a local network environment, with the aim of increasing internet access coverage and speed. Research methods include field surveys, analysis of user needs, and selection of devices that suit environmental characteristics. Implementation steps include configuring the Access Point, determining the location of the equipment installation strategy, and setting network parameters. Regular performance monitoring also ensures network stability and permissions. The research results show a significant increase in area coverage and signal quality, as well as an increase in internet access speed. Additionally, Cambium's Access Point solution proved reliable and easy to manage, making a positive contribution to employees in the mess through better access to information and online resources. This research provides an in-depth look at the potential of Cambium Access Point technology in supporting the development of reliable and efficient networks