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This study aims to design an effective cash accounting information system for an agrotourism hotel in Batu City. The data collection methods used are field studies and literature review, employing techniques such as observation, interviews, and documentation. The important significance of this research is to enhance the cash receipt procedures for hotel room rental payments by incorporating additional digital payment methods through e-wallets and QRIS, thereby increasing transaction efficiency that benefits both the hotel and consumers. The significant importance of this research is to enhance the efficiency of payment transactions, making it easier for both the hotel and consumers. The qualitative analysis in this study aims to improve the accuracy of cash recording, reduce the risk of errors and misuse of funds, enhance internal control, broaden payment options, and provide practical guidance for hotels and consumers regarding payment and cash receipt procedures. With improved cash receipt procedures, the hotel will be better prepared to meet consumer needs and increase competitiveness in response to changes.

This research aims to (1) explain the murabahah financing system at BMT Insan Sejahtera, (2) SWOT analysis of the development of BMT Insan Sejahtera, (3) MUI fatwa regarding usury-free murabahah financing. This study uses a qualitative descriptive method. With primary and secondary data types. Data triangulation is carried out using the interview method. The results shown in the study (1) financing at BMT Insan Sejatera, present changes to the welfare of members. Based on the conclusions of the members, BMT has had a positive impact on increasing business and welfare. With amount based on murabahah financing as of January 1, 2024, to October 23, 2024, it is said to be Rp. 2,390,914,753.00 as many as 272 members, (2) The location of the current financing in the first quadrant (positive, positive) is a profitable position, which supports the implementation of an aggressive strategy (3) And that the installment payment period for murabahah financing at BMT Insan Sejatera does not affect the total price of the goods that have been agreed upon. This proves that the murabahah financing practice at BMT Insan Sejahtera does not contain usury.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

Background: Spinal anesthesia is anesthesia performed on patients who are still conscious with the aim of eliminating the conductivity process at the sensory nerve endings or fibers in certain parts of the body. Research Objectives: This study aims to determine changes in blood pressure before induction of spinal anesthesia and after induction of spinalanesthesia.        Research Methodology: Thisresearchisa descriptive observational study with a quantitative research design that focuses on variable analysis, especially intra-anesthesia blood pressure after application of spinal anesthesia. This research uses an analytical design with a cross-sectional approach. Results: It is known that the systolic blood pressure 5 minutes after spinal anesthesia was found to be mean (114.89 mmHg), median (118 times/minute) and mode (132 times/minute), diastole 5 minutes after spinal anesthesia was obtained as mean (70.09 mmHg), Median (70 times/minute), and Mode (70 times/minute). It is known that systolic blood pressure 10 minutes after spinalanes the siaobtained Mean (102.96mmHg), Median (102 times/minute) and Mode (80 times/minute), Diastole 10 minutes after spinal anesthesia obtained Mean (67.32mmHg), Median (70 times/minute), and Mode (60 times/minute). It is known that systolic blood pressure 15 minutes after spinal anesthesia obtained Mean (119.47 mmHg), Median (118 times/minute) and     Mode (100 times/minute), Diastole 15 minutes after spinal anesthesia obtained mean (71.11 mmHg), Median (70 times/minute), and Mode (80 times/minute). Conclusion: This study can conclude that patients undergoing spinal anesthesia may experience a decline due to the effects of spinal anesthesia.

The purpose of this study is to improve the health status of families so that healthy and prosperous families are realized. The study was conducted by collecting all available data through interview techniques and physical and supporting examinations. Subjective data, especially on the main complaint, namely the mother said she was weak, dizzy, tired quickly, short of breath and pain in the waist and legs. And objective data, namely the mother's general condition was good, anemic conjunctiva and Hb levels of 9.2 g%. The results of the study are the need for immediate action and collaboration on Mrs. A with mild anemia in Aik Lengis Hamlet, Kuta Village with the result that in this case no collaborative action was taken because there were no indications and data to support the action. Has determined a midwifery care action plan for Mrs. A with mild anemia in Aik Lengis Hamlet, Kuta Village with the results of planning care based on actual diagnoses/problems and potential problems that can occur and evaluating the results of the actions that have been carried out on Mrs. A with mild anemia in Aik Lengis Hamlet, Kuta Village with the result that the care that has been given was successful as indicated by changes in the mother's Hb levels which were initially 9.2 g% to 10.8 g%.

This systematic review examines the effectiveness of antenatal classes in improving pregnant women's attitudes towards stunting prevention. The review analyzed 28 studies published between 2018 and 2023, focusing on developing countries, particularly in Southeast Asia. The methodology followed PRISMA guidelines, utilizing multiple academic databases. The analysis revealed that structured antenatal classes significantly improved maternal knowledge about stunting (68% increase in knowledge scores) and led to positive behavioral changes in nutritional practices. Regular attendance at comprehensive antenatal classes was associated with better pregnancy outcomes, with participants showing 75% higher rates of implementing recommended nutritional guidelines. Key success factors included regular class frequency, interactive teaching methods, cultural sensitivity, and strong community support. However, significant challenges were identified, including resource limitations, access barriers, and cultural resistance. The review highlighted successful adaptations such as hybrid learning models and community-based approaches. Recommendations include strengthening program design through evidence-based approaches, enhancing community engagement, developing sustainable funding mechanisms, and implementing robust monitoring systems. This review underscores the vital role of antenatal classes in stunting prevention while emphasizing the need for continued research to address existing challenges and enhance program effectiveness across diverse settings.

Social media has become an integral part of the lives of teenagers, especially among high school students. Excessive use of social media can have negative impacts on students' mental health, such as anxiety, depression, and decreased self-esteem. In Dobo City, the lack of socialization regarding the negative impacts of social media on students' mental health has created a need for a community service program aimed at raising students' awareness of these effects. This program involves various methods such as workshops, group discussions, and counseling sessions to provide knowledge on how to use social media in a healthy way. The program also offers students the opportunity to share experiences and develop skills in managing stress and improving their mental health. The results of this program show an increased awareness among students regarding the negative effects of social media and the importance of managing online time wisely. This program has also led to positive changes in students' mindset towards healthier social media use. It is hoped that the outcomes of this activity can make a positive contribution to improving students' mental health and cultivating more responsible social media habits. 

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

This study aims to improve the health status of families so that a healthy and prosperous family is realized in the family of Mr. "Z" with menorrhagia in adolescent girls in Ngalong Hamlet, Kuta Village, Pujut District. The study was carried out by collecting all available data sheet formats through interview techniques and systemic observation. Subjective data, especially on the main complaint of menstruation for more than 10 days and changes, Blood Pressure (BP): 98/80 mmHg, Respiration (P): 18 x / i, Pulse (N): 88 x / i, Temperature (S): 36.5o C, eyes are not edematous, pale conjunctiva, white sclera. The potential diagnosis in this case is endometrium but it did not occur because it has been handled properly. Immediate action that can be taken is to collaborate with health workers and patients. The planning carried out on Ms. M aged 14 years is: informing about the results of the examination, explaining the signs and symptoms, handling menorrhagia and consulting a Sp.OG doctor. The implementation given to Ms. M with Hypermenorrhea is: informing about the results of the examination that Ms. M's general condition informs about the results of the examination, explains the signs and symptoms, treatment of menorrhagia, and consultation with a Sp.OG doctor. Evaluation is a stage of assessment of the success of the maintenance given in overcoming consultation with a Sp. DAN doctor.

Lower back pain is a complaint that often occurs in pregnant women in the second and third trimesters. Back pain occurs due to changes in pregnancy hormones which increase levels of the hormone relaxin, this affects the flexibility of the ligament tissue which ultimately increases joint mobility in the pelvis and will have an impact on spinal and pelvic instability and cause discomfort. Based on a preliminary study at the Sumarorong Community Health Center, it was found that the number of pregnant women in the second trimester was 72 and 70 in the third trimester in the working area of ​​the Sumarorong Community Health Center, Mamasa Regency. From this data, there were 22 (30%) pregnant women in the second trimester who experienced back pain, and there were 35 (30%) pregnant women in the second trimester. 50%) third trimester pregnant women experience back pain. Researchers are interested in conducting research on the factors that cause lower back pain in pregnant women in the second and third trimesters in the work area of ​​the Sumarorong Community Health Center, Mamasa Regency in 2024. The research method used is a cross-sectional study. Conducted at the Sumarorong Community Health Center, Mamasa Regency in July – August 2024. The population in this study was all 138 pregnant women in the second and third trimesters at the Sumarorong Community Health Center with a total sample of 57 pregnant women. The results of the study showed that there was a significant relationship between age, education, occupation and gestational age with back pain with each p value = 0.000.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

Cooperatives have a strategic role in supporting the local economy and improving community welfare. However, many cooperatives face challenges in managerial and leadership aspects that hinder their competitiveness. This article discusses the results of community service programs aimed at improving managerial capacity and leadership at the Prosperous Citizen Development Cooperative in Pamekasan. The approach used includes training, mentoring, and hands-on mentoring, with a focus on strengthening strategic planning, operational management, and innovative leadership skills. The target of the program is cooperative administrators and key members who have a strategic role in the organization. The results showed significant improvements in managerial skills, leadership mindsets, and member involvement in strategic decision-making. This program also has an impact on more professional cooperative management, increased competitiveness, and strengthening the cooperative's external network. However, the evaluation of the program identified several obstacles, such as participants' time constraints, low levels of digital literacy, and resistance to change. To overcome this obstacle, it is recommended that there be more focused continuous training, flexibility in implementation time, and collaboration with external parties such as the government and educational institutions. This article emphasizes the importance of strengthening the capacity of human resources to support the transformation of cooperatives into competitive economic entities. This approach not only provides internal benefits for cooperatives, but also contributes to the development of the local economy in a sustainable manner. Thus, this service model can be a reference for the development of cooperatives in other regions.

The educational program “Strengthening Awareness of Rights and Obligations through an Educational Program at Class IIA Pamekasan Narcotics Prison” aims to improve the understanding of prisoners regarding their rights and obligations in the context of prison guidance. Implemented at Class IIA Pamekasan Narcotics Prison, the program integrates a participatory-based educational approach with materials covering basic rights, legal protection, and responsibilities as prisoners. Methods used include lectures, group discussions, and case simulations, with evaluation conducted through surveys and interviews. The results of the program showed a significant increase in prisoners' awareness of their rights and obligations, as well as positive changes in behavior and participation in prison activities. Challenges encountered include limited resources and initial resistance from some participants. However, the success of this program shows great potential for improving the quality of rehabilitation in prisons. Recommendations for similar programs include improved educational materials and adaptation for other prisons to expand the positive impact. This program makes an important contribution to the development of more effective and humane coaching practices in prison settings.

The educational program “Strengthening Awareness of Rights and Obligations through an Educational Program at Class IIA Pamekasan Narcotics Prison” aims to improve the understanding of prisoners regarding their rights and obligations in the context of prison guidance. Implemented at Class IIA Pamekasan Narcotics Prison, the program integrates a participatory-based educational approach with materials covering basic rights, legal protection, and responsibilities as prisoners. Methods used include lectures, group discussions, and case simulations, with evaluation conducted through surveys and interviews. The results of the program showed a significant increase in prisoners' awareness of their rights and obligations, as well as positive changes in behavior and participation in prison activities. Challenges encountered include limited resources and initial resistance from some participants. However, the success of this program shows great potential for improving the quality of rehabilitation in prisons. Recommendations for similar programs include improved educational materials and adaptation for other prisons to expand the positive impact. This program makes an important contribution to the development of more effective and humane coaching practices in prison settings.

This community service activity aims to develop ornamental plant agribusiness in Bangun Sari Village, Tanjung Morawa District, North Sumatra, through the use of digital technology and increasing understanding of business legality. Bangun Sari Village has great potential in cultivating ornamental plants, but is still limited in terms of using technology for marketing and business management. Therefore, this activity involves training and workshops that focus on the use of social media and e-commerce platforms to expand market reach, as well as providing knowledge regarding the importance of business legality. The results of this activity show that the majority of participants succeeded in adopting digital technology to market their products more efficiently, increase their awareness of the importance of business legality, and expand their market network to outside the region and international markets. Thus, this activity not only improves digital skills, but also encourages significant social change, with agribusiness actors starting to see the potential of ornamental plant agribusiness as a professional and sustainable business. In the future, it is hoped that the application of digital technology in ornamental plant agribusiness will become more widespread, provide new economic opportunities for society, and support the sustainable growth of the agribusiness sector at the local and national levels.

Micro, Small, and Medium Enterprises (MSMEs) show greater flexibility in adapting to market changes compared to large companies. They have the resilience to survive in challenging economic conditions, such as the global economic crisis or pandemic. One of the MSMEs in Indonesia, Dimsum Haochi Bites, shows strong potential in the local culinary market due to its distinctive taste and high-quality raw materials. However, its growth has been hampered by a lack of developed brand identity and limited digital marketing efforts. This community service activity aims to overcome these challenges by assisting Haochi Bites in creating a strong brand identity and expanding its digital marketing presence. The program begins with a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify internal and external factors that affect business performance. Furthermore, customized business support is provided, which results in the development of a new business logo and an improved digital marketing strategy through social media. In addition, the team facilitated product innovation by introducing new topping and sauce variants. The results of this community service activity increase the competitiveness of Haochi Bites and increase its market potential in the culinary sector in Tangerang.

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Micro, Small, and Medium Enterprises (MSMEs) show greater flexibility in adapting to market changes compared to large companies. They have the resilience to survive in challenging economic conditions, such as the global economic crisis or pandemic. One of the MSMEs in Indonesia, Dimsum Haochi Bites, shows strong potential in the local culinary market due to its distinctive taste and high-quality raw materials. However, its growth has been hampered by a lack of developed brand identity and limited digital marketing efforts. This community service activity aims to overcome these challenges by assisting Haochi Bites in creating a strong brand identity and expanding its digital marketing presence. The program begins with a SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis to identify internal and external factors that affect business performance. Furthermore, customized business support is provided, which results in the development of a new business logo and an improved digital marketing strategy through social media. In addition, the team facilitated product innovation by introducing new topping and sauce variants. The results of this community service activity increase the competitiveness of Haochi Bites and increase its market potential in the culinary sector in Tangerang.

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Background: Elementary school students have limited knowledge about healthy food, and the benefits of choosing healthy snacks. They do not understand the nutritional value of various types of food or the impact of consuming unhealthy snacks on their health. Students are often exposed to unhealthy snacks around them, such as fast food, snacks and sodas, and other less nutritious snacks.  Objective: This study aims to encourage changes in students' knowledge and consumption attitudes, namely replacing unhealthy snacks with healthy snacks that are beneficial to their health. Method: This study uses a pre-experimental method, with a One Group Pre Post Test design to measure students' initial abilities before and after participating in learning activities. The population of this study was all students of SDN 38 Bora, Palopo City in 2024, totaling 151 students. The sampling method used was the Cluster Random Sampling Technique as a sampling technique, because the population was quite large, and this sampling technique is often used in various studies in the health sector, 21 respondents were obtained. Results: The study showed that the average knowledge before and after was 5.90 while the average attitude before and after was 27.76, the knowledge value p value = 0.000 ≤ 0.05 then H0 was rejected using a 95% confidence level. While the attitude value p value = 0.001 <0.05. Conclusion: there is an influence of the use of Video Learning Media on knowledge and attitudes about healthy snacks for students of SDN 38 Bora, Palopo City.