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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.

Teenagers today are filled with a number of rapid technological changes and developments. From a financial perspective, teenagers at this stage have a growing ability to understand the principles of saving and spending money, not only the basics, but also long-term goals. The three main areas that parents should focus on are income, savings, and responsible spending (shopping or investment). Problems that often occur in society (including teenagers) are such as wasteful living (lifestyle), online loan debt, and being trapped in online gambling. The emergence of several entertainment venues, cafes, and angkringan makes spending difficult for teenagers to control. The methods used in this service are lectures, simulations, discussions and questions and answers regarding the usefulness and benefits of understanding financial literacy. The results of this service show the different nature and patterns of financial management of teenagers requiring presentation patterns that need to be adjusted. In the implementation of the activity, there were participants (some) who were more enthusiastic or serious about this series of training. Presenters (speakers) require the application of andragogy model learning. This model is intended so that the presenter (material provider) and participants are not bored, comfortable in communicating and feedback appears quickly. In the future, training or workshops will be more directed to more technical or specific, for example capital market investment, mutual funds or other investment models.

This study aims to improve the understanding of addition concepts of numbers 1-10 in first-grade elementary school students through the use of number cube learning media. The research method used is an experimental method with a pre-test and post-test design. The research subjects were first-grade students divided into two groups: an experimental group and a control group. The experimental group was taught using number cube learning media, while the control group was taught using conventional methods. Data were collected through tests of understanding the addition concepts of numbers 1-10 before and after learning. The results showed a significant increase in the understanding of addition concepts of numbers 1-10 in the experimental group that used number cube learning media compared to the control group. The use of number cubes provides a concrete and interactive visual representation, thus helping students understand the concept of addition more effectively. This indicates that number cube learning media is effective in improving the understanding of addition concepts of numbers 1-10 in first-grade students. This study recommends the use of number cube learning media as an innovative and effective alternative learning method to improve the understanding of mathematical concepts in young children. Further research can be conducted to investigate the effectiveness of number cube learning media on other mathematical materials and at different educational levels. In addition, further research is needed on the development of more varied and interesting number cube learning media for students.

The process of learning God’s words is also believed as a supranatural process. Factor of Holy Spirit is believed controlling all fields of ministry including education ministry. It has been a lot of questions turns out about how much the role of Holy Spirit in Christian education, especially in learning. Principally, Holy Spirit works in the life and ministry of the believers. Christian spiritual growth is the work of Holy Spirit starting from the process of new birth, by Holy Spirit. The inhabiting by Holy Spirit and the process of the fullfilment by the Holy Spirit are the works of Holy Spirit. Any Christian ministry is also activities done under the guidance and power of Holy Spirit. Holy Spirit has a strong correlation with  the teaching of Christian Education (PAK). The existence and the role of Holy Spirit in PAK is the distinctive type of teaching, different with seculer teaching. Anyway. The role of Holy Spirit that is representation of Christ in Christian education is as a Great Teacher. Process of learning in Christian education is handled as a team by Holy Spirit and PAK teachers. Both of students and the teacher must together rely upon the guidance of Holy Spirit. The role of the Holy Spirit is also stated in the grace that He gives to advance the capacity of both teacher and studets. Some dimensions should be developed by the logical sense of both sides. But in spiritual dimension, Holy Spirit must become the only Person that is allowed to fill and and five reinforcement. Christian education is an education that is empowered by Holy Spirit.

The purpose of this study is to determine the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers who join have an interest in participating directly in helping with educational problems in remote areas and the obstacles faced by the Youth Organization of 1000 Teachers in conducting the recruitment. Youth with its social control function that has an active role in fighting for various values ​​of life that exist in society, the Youth Organization of 1000 Teachers in Samarinda City as an agent of change plays an active role in implementing education, especially for remote, underdeveloped, and border areas in East Kalimantan Province which still need special attention. This study is descriptive qualitative with a focus on describing and describing the strategy of the Youth Organization of 1000 Teachers in Samarinda City in recruiting volunteers so that prospective volunteers have an interest in participating directly in helping with social problems in the field of education, especially in remote areas and the obstacles faced. The data analysis used is the interactive model data analysis proposed by Miles, Huberman, and Saldana, where this data analysis consists of data collection, data condensation, data presentation and drawing conclusions. This study uses secondary data collection techniques by conducting library research and other secondary data sources and conducting direct research in the field to obtain primary data through in-depth interviews. From the results of the study, it shows that the Strategy of the 1000 Teacher Youth Organization in Increasing Volunteer Interest in East Kalimantan Province has been running well so far. This is because the members of the organization in it, both the Chairperson, Secretary, Treasurer and donations, Creative and event Team, Survey and Logistics Team, and the members of the 1000 Teacher Youth Organization management in Samarinda City are able to adapt and be creative in recruiting prospective volunteers.

Hypertension and diabetes mellitus are significant health issues that can lead to serious complications such as cardiovascular diseases, stroke, and kidney failure. Efforts to control these diseases are essential to improving the quality of life for communities. Based on this background, the community service team from Mitra Bunda Health Institute organized health education and screenings on Nguan Island, Batam City. This initiative aimed to provide prevention and management of hypertension and diabetes mellitus for residents of RT 001 and RT 002 of Nguan Island. The implementation methods included blood pressure and blood sugar tests, health education through visual media, and health promotion adhering to health protocols. The high level of community participation reflects a positive response to efforts aimed at preventing and managing these diseases. Evaluation results show that the activities were successfully carried out, with participants following health education sessions and screenings in an orderly manner according to the established health protocols. Collaboration among the community, cadres, neighborhood heads, and local authorities has had a positive impact on raising awareness about the importance of managing hypertension and diabetes mellitus. These activities are planned to be conducted regularly to create a healthier environment on Nguan Island. Full support from various parties is essential to ensure the sustainability of this program for the improvement of community health.

Midwives are one of the health workers in reducing maternal and infant mortality rates by providing continuous midwifery services, promotion through partnerships and empowering communities with other health workers. The sample in this study was 24 pregnant women in the second and third trimesters consisting of 12 respondents for the control group and 12 respondents for the intervention group. The time of the study was May to June at the Negri Lama Health Center in 2022. The time of the study was May to June at the Negri Lama Health Center in 2022. The results of the bivariate analysis test using Mann Whitney showed a P-Value of 0.022 (P <0.05) so Ho was rejected, which means that there is a significant effect of giving dates on increasing hemoglobin in pregnant women in the second trimester. Pregnant women, especially pregnant women who experience anemia, are expected to routinely consume iron tablets and dates because if consumed properly, dates have many benefits, especially for pregnant women and dates do not have side effects on the fetus or mother so that they can meet the nutritional needs required by the body and can maximize iron absorption.

Delays in reporting accountability result in inefficient absorption of funds and budgets. Therefore, a study was conducted to investigate the causes of these delays in accountability reports. Based on interviews with two staff members closely involved with the accountability reports, the main causes of the delays were identified: lack of knowledge about the regulations for preparing financial accountability reports and the influence of delays in report preparation. The communication for monitoring the reports is done via mobile phones, indicating that the monitoring and control processes are still manual. This research uses the Assure Model development method, starting with data analysis of the current conditions at the Indonesian Naval Academy, followed by setting standards and objectives to determine whether financial absorption optimization has been achieved. The next step involves modifying the system in use and determining the necessary application for optimization, which is then tested and re-evaluated. The review of this method concludes that an integrated information system based on an ERP-SAP (Enterprise Resource Planning-System Application And Product) application is needed. This system would eliminate the time gap between report submission and accountability review, thus improving budget absorption with an application-based monitoring concept.

Material handling is a form of transportation or conveyance carried out in an industrial company environment. This activity involves moving raw materials, semi-finished goods, or finished goods from the location of origin to a predetermined location. One of the material handling is Doors operation which is located in the furnace machine section which functions as a gate to release a billet that has been heated. In Material Handling, especially in doors operation, an automatic control system using a Programmable Logic Controller is needed. The type of PLC used is the Siemens S7-300 PLC. With the method of observation (observation) in the field of all the equipment that is done and with the literature study can be known material handling control system, especially doors operation. From the results of research on material handling doors operation, it can be seen that this control aims as a gate to release a billet either by remote control or direct control, so that billets that have been heated to a temperature of 1200 degrees can come out effectively and will go to several stands to be printed. All stages in material handling, especially doors operation, can be monitored on the CCTV screen and HMI (Human Machine Interface).

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

One of the development efforts within the national development framework, the government/government agencies/institutions at every level carry out development authority for the Public Interest. Based on the concept of the State's Right to Control, the Government, on behalf of the Land State, has the absolute right to regulate, determine and determine land rights for the sake of realizing the welfare of the people. On the other hand, the government has an interest in acquiring land for the public interest. In this research, a juridical study was carried out on what is the state's right to control land in land acquisition for public purposes? And what is the government's authority to acquire land for public purposes? The aim of this research is to determine the state's right to control land for the public interest and to find out what the government's authority is in acquiring land for the public interest. The method used in this research is the Normative Juridical method, namely comprehensively reviewing the legal aspects of statutory provisions related to the settlement of compensation for land acquisition for the public interest. In this research, it was found that the State is only limited to regulating, determining and determining the allocation of land rights, and in procuring land for the public interest, the government or agencies using land as development objects are obliged to provide compensation in accordance with the value determined by the assessment team.

Background The World Health Organization (WHO) estimates that the number of fever cases in children reaches 62%. Management of fever can be in the form of non-pharmacological therapy. One non-pharmacological therapy for fever is to apply a compress using aloe vera. Aloe vera contains lignin and saponin which can vasodilate the skin and reduce body temperature. The aim of this research is to determine the effect of information and actions on giving aloe vera compresses on reducing body temperature in children with fever at the Nassau Kec.Nassau Kab.Toba Tahun 2024. This research is a type of quantitative research with a quasi-experimental research design with a pre-test and post-test design without control with subjects of 30 children aged 3 – 6 years who had a fever at the nassau public health center,nasaau district,toba regency in 2024. Community Health Center. The sampling technique in this research is total sampling, namely a sampling technique when all members of the population are used as samples. The intervention carried out was applying compressaloe vera to the forehead for 15 minutes. Temperature measurement using a digital thermometer. The data analysis used is univariate and bivariate analysis. The test used is the non-parametric Wilcoxon test. The results of this research, namely the results of statistical tests using the Wilcoxon test stated that giving aloe vera compresses had an effect on changes in body temperature in fever sufferers with a p value = 0.002 (α < 0.005) with a temperature decrease of 0.486 ºC. The conclusion of this study is that there is a significant influence on the results of measuring body temperature before and after giving aloe vera compresses to children who have fever at  the nassau public health center,nasaau district,toba regency in 2024.

Background: Mental disorders are a syndrome of behavioral patterns or disorders that occur in the brain which are characterized by disturbed behavior, thought processes, emotions and perceptions. Violent behavior is an angry reaction that is expressed by making threats, injuring other people, or destroying the environment. One of the nursing actions that patients can take to control anger is progressive muscle relaxation. To determine the effect of progressive muscle relaxation on the ability to control anger in patients at risk of violent behavior at the Rumah Sakit Jiwa Provinsi Bali. Methods: Pre-Experimental research design One Group Pre-Test & Post-Test with Paired T-Test conducted at the Rumah Sakit Jiwa Provinsi Bali. Data collection used a questionnaire sheet with a Purposive Sampling technique with a sample size of 37 people. Results: The results of this research showed that the average value before the intervention was given was that the value of the ability to control anger was a Pre Test p-value of 48.6% and a Post Test p-value of 54.1% so that the p-value obtained was > 0.05 with a p-value of 0.000, this value is less than < 0.05. Conclusion: There is a significant influence on the provision of progressive muscle relaxation movement interventions on the ability to control anger in patients at risk of violent behavior at the Bali Provincial Mental Hospital.

The provision of in-flight catering services is a crucial component in ensuring a high-quality flying experience, guaranteeing food safety and nutritional balance to support passenger health during flights. PT. Aerofood Indonesia Denpasar is committed to being an internationally recognized catering company that provides a diverse range of meals, including Asian cuisine, Japanese/Korean cuisine, Western cuisine, Nusantara and local cuisine, pastry and bakery products for airline passengers. One of the most frequently produced main dishes is Woku Belanga Fish.This study aims to provide a comprehensive overview of the importance of food safety implementation and nutritional analysis in the in-flight catering industry. The research employs a qualitative approach through observations and interviews. Food safety assessment is conducted by determining Critical Control Points (CCPs) at each stage, from raw material reception to distribution to the aircraft. The majority of product descriptions align with the Indonesian National Standard (SNI) 01-4852-1998. Laboratory examination of the Ikan Woku Belanga dish revealed a total plate count (TPC) of 1.1 × 10⁴ CFU/g, with no detectable levels of Enterobacter, Escherichia coli, Staphylococcus aureus, or Bacillus cereus. In terms of its nutritional value, when served as a lunch option for midday flights, the Woku Belanga Fish dish meets 61.5% of the energy requirement, 85.5% of protein, 60.5% of fat, and 54.7% of carbohydrates, based on an adult daily energy requirement of 2,150 kcal.

This service aims to socialize the mathematical connection to the concept of Element (demand and supply for MSME products in North Pelawi Village, Babalan District, Langkat Regency. This service activity is carried out by a service team consisting of lecturers and students who aim to provide briefings in the form of socialization to the community of business actors and MSME owners where with this activity it is hoped that there will be awareness and motivation of business actors to relieve the importance of applying mathematical concepts in the context of the connection or tension between the amount of demand and supply. So to predict the amount of demand and the amount of supply at a certain price is not difficult. Because with the ability to predict and control the number of goods offered, the price will be able to be conditioned to be stable and still within reasonable limits. For this reason, the role of business actors has a great influence on the sustainability and development of the business carried out so that the goal of obtaining maximum profits for better MSME performance is obtained. This service was carried out in North Pelawi Village by previously recording business actors around North Pelawi Village with the aim that MSMEs that have been run so far can better apply an understanding of mathematical concepts that are connected to the demand and supply elements for products produced in a certain period or period of time.

According to World Health Organization data in 2015, maternal deaths were 216 per 100,000 live births due to complications during pregnancy and childbirth. While in developing countries the maternal mortality rate jumped 20 times higher than in developed countries, reaching 239 per 100,000 live births. Keywords: Husband's support, Mother's attitude, Infant immunization. The time of the study was April to July at the Negeri Lama Health Center in 2022. The sample in this study who were planning to give birth in the month (TTP) at the time of the study from May to June 2022 at the Negeri Lama Health Center were 15 pregnant women in the control group and 15 pregnant women in the intervention group. After the normality test was carried out and the results were normally distributed, a paired t-test could be carried out. The results of the t-test, namely the results of the paired test-test showed p = 0.011 (p <0.05) and t count = 11,768> from t table = 9,200 which proves that there is an effect of giving deep back massage on the level of labor pain in mothers who are giving birth to reduce labor pain.

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to determine how much influence of financial literacy to the performance of the financial on the MSMEs and control cost in Bojonegoro District. Research this is research quantitative. Collection the data done by spreading question naires and then processed using the SPSS application. Total sample is 38 the sample actors MSMEs ssector culinary in sub-district bojonegoro. Results here are in fluence positive and significant Financial literacy variables on the cost control of reseresearch shows that. The influence positive and significant variable literacy Finance onthe performance ofthe financial SMEs. Tarch on the effect of financial literacy on MSMEs performance have very broad implications, both theoretically and practically. There is no significant effect of mediation between financial literacy variables on financial performance through cost control. The results of this study can enrich the Khazanah science, provide better policy recommendations, and help MSMEs in improving their financial performance. This study contributed a very valuable to the development of MSMEs in Bojonegoro.

Balerina Fashion faces the problem of waste in production process activities, which is caused by errors in pattern cutting, repetitive activities between production stages, and double work in the Quality Control (QC) division. This study aims to improve the efficiency of the production process by reducing waste using the Lean Manufacturing approach through the Value Stream Mapping (VSM) and Process Activity Mapping (PAM) methods. The results showed a significant increase in Value Adding (VA) time, from 56.00% to 84.88%. In contrast, Non-Value Adding (NVA) time decreased dramatically from 35.74% to 3.33%, while Necessary Non-Value Adding (NNVA) time increased slightly from 8.25% to 11.79%. These changes reflect productivity improvements and an increased focus on activities that provide direct value to customers. As a recommendation, the development of a new Standard Operating Procedure (SOP) is suggested to ensure each process runs according to standard. This SOP includes a detailed step-by-step guide for operators and QC, which was previously unavailable.

The integration of Islamic education into a nation’s educational system represents a strategic effort to align religious and national educational objectives under a unified policy framework. In many Muslim-majority countries, the responsibility for managing Islamic education is delegated to local governments as part of a broader national consensus involving various educational stakeholders. This arrangement, however, often raises tensions because education policy is inherently a political decision influenced by state interests and ideological considerations. The process of incorporating Islamic education within the national system reflects the dynamic interplay between religion and politics, where Islamic education both shapes and is shaped by political structures. This study explores how political power affects the development, autonomy, and implementation of Islamic education policies. The objective is to highlight the challenges of maintaining educational freedom and religious authenticity while ensuring state oversight and quality assurance. The findings emphasize that a deep understanding of educational politics enables Muslim educators and policymakers to advocate for Islamic education that aligns with Islamic principles yet remains relevant within the national educational framework. Therefore, the balance between state control and institutional independence is essential in realizing the holistic goals of Islamic education in contemporary society.