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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

The rapid development of e-commerce technology demands the adoption of efficient and reliable payment systems to enhance user experience. This research aims to analyze the quality of smart payment system performance in the context of e-commerce business. The analytical method used includes evaluating the reliability, responsiveness, transaction speed and security of the smart payment system. This study involved a survey of a number of e-commerce customers who use the smart payment system, with a focus on their perception of the quality of system performance. In addition, data collection is carried out by analyzing transaction times, failure rates and transaction security through smart payment systems used by several leading e-commerce platforms. The research results show that the reliability of the smart payment system has a significant impact on e-commerce user satisfaction. Additionally, responsiveness and transaction speed play an important role in ensuring optimal user experience. The security factor is also a critical aspect in increasing user trust in the smart payment system. This research provides valuable insights for e-commerce service providers and payment system developers to improve and optimize the performance quality of their smart payment systems. The implications of these findings can be used as a basis for developing better strategies in improving the efficiency and reliability of electronic payments in e-commerce businesses.

Everyone, including church leaders, must be able to understand and apply ethics in communication. By understanding ethics in communication, a leader knows the rules, norms and things that are good or not, as well as things that should be applied and not applied in communication so that the congregation served is able to receive and understand the messages received from the church leader. If church leaders do not have ethics in communicating, this will lead to failure in ministry. This research uses a literature study method, with a descriptive approach. Where the author will use books, journals and print media to dig up relevant information according to the research topic. Based on the research results, the relevance of communication ethics for church leaders is that church leaders know to apply the rules and norms in daily communication both with the congregation and with the community. The next relevance is that by understanding ethics in communication, a church leader knows the correct rules and regulations for delivering sermons to communicate God's word to the congregation. The next relevance or connection is that church leaders know the rules and norms when communicating with the congregation when conducting counseling.

Tomatoes are a fruit that is very easy to find in Indonesia. Tomatoes are much loved by the public. Apart from having a delicious taste, they also contain lots of nutrients and vitamins in the fruit. Based on research results, this journal explores increasing knowledge of how to plant tomatoes properly, including how to caring for tomatoes from seeding to harvest so as not to cause crop failure in tomato planting, therefore increasing tomato planting needs to be known by the community to increase the productivity of community agricultural products.

. This research was conducted to analyze the quality of the coating process at PT Swadaya Graha using the Failure Mode Effects Analysis (FMEA) method. Primary and secondary data collection was carried out in this research. The research results showed that there were five types of defects, namely polishing marks, orange peel, dustpray, sagging and cracking. Based on the FMEA method, the defect rating is determined based on the resulting cumulative percentage value where the highest value is obtained for orange peel defects at 41.7%. This defect was analyzed and it was found that one of the causal factors was the incorrect application of the spreading rate. This factor is obtained from an RPN value of 120. From this research it can be concluded that the FMEA method can be used as a tool to minimize defects in the coating process and analyze improvements that should be prioritized..    

It is customary in the military world that unit commanders are responsible for the actions taken by their subordinates in carrying out their duties. This also includes violations occurring in war. This research uses a normative juridical research type with library study data collection techniques. The approach used in this research is a statutory approach and a conceptual approach. The result of this research is that not all subordinate mistakes can be included in command responsibility which is also borne by the superior or unit commander. This is because command accountability must at least fulfill several elements which include, the existence of a superior and subordinate relationship, the superior's knowledge of crimes committed by his subordinates, and the existence of failure to act, namely action that fails to be taken to prevent, punish and stop criminal acts committed by his subordinates.

The purpose of this research is to analyse the liability of farmers who make defaults on savings and loan agreements at KSP Kopdit Pintu Air Lembor branch. The type of research used by the author is Empirical Legal research, the type of data used in this research is qualitative data. The data used in the research based on the relevance of the source data, namely primary and secondary data. The results of this study are that the reasons for the default of farmers on savings and loan agreements at KSP Kopdit Pintu Air Lembor Branch as follows are reduced rice yields and crop failure. The existence of traditional events such as marriage, death and school parties. Income is divided due to financing the education of their children and financing sick families. Farmers borrow from local businesses and communities. Farmers are members of other cooperatives and make loans. Government programmes to improve irrigation have caused farmers not to plant rice. Liability for default by Farmers on savings and loan agreements, namely continuing to pay principal + interest + dues every month and Farmers can repay loans in the form of as much as the member or Farmer can pay or repay the loan and Farmers continue to pay monthly even though only to cover the interest.

The problems that usually arise in people with HIV/AIDS (PLWHA) are that apart from physical problems, there is also stigma, namely the bad social reaction towards people with HIV/AIDS. Such complex problems in PLWHA are accompanied by loss of social support such as lack of attention from family and community. This reaction is a bad experience for PLWHA where when they need support there is no one to help them, so depression often occurs in PLWHA. Depression in HIV AIDS sufferers can increase the risk of non-adherence behavior towards treatment resulting in a high risk of shorter survival. Failure to recognize and treat depression in HIV/AIDS sufferers not only endangers the patient but also endangers society. Research related to depression in PLWHA at Cipto Mangunkusumo Hospital, Jakarta, found that more than half of the patients experienced depression, namely 51.1%. The general aim of providing this counseling is so that PLWHA are able to overcome the depression they are experiencing. The design used in this community service is counseling with communication, information and education methods. The targets of this community service activity are housewives with HIV/AIDS in Cirebon district. From the preliminary study carried out, it was found that data on the problems that arise among PLWHA in Cirebon district cannot be separated from the emergence of psychological problems, this occurs because of feelings of sadness, disappointment, shame, fear of being ostracized by friends and family and fear of being abandoned by their husbands.

As time goes by, the phenomenon of learning often changes in educational institutions in the country. This phenomenon is often faced by subject teachers, especially by Arabic language subject teachers. This variant learning phenomenon is a challenge for Arabic language teachers to anticipate the possibilities that cause mental degradation and failure to achieve students' understanding of Arabic language subject matter. The openness of Arabic teachers in choosing learning methods that must be applied every time they carry out teaching activities can project the achievement of basic educational goals that can be realized perfectly. Thus, Arabic language teachers must be able to develop good learning strategies, one of which can be done is to use effective and fun learning methods. One of the methods referred to is al-Thoriqoh al-Intiqo'iyah (electic method). The aim of this research was to identify Arabic Language Learning Innovations through al-Thoriqoh al-Intiqo'iyah in Growing Students' Interest in Learning Arabic at MA. Nurul Hikmah Besuki Situbondo. The data collection techniques used were observation, interviews and documentation. In this research, the researcher used a descriptive method with a qualitative approach with a case study type of research. The data collection techniques used were observation, interviews and documentation. Apart from that, researchers in analyzing data use an interactive model which consists of elements in the form of data reduction, data presentation, and data analysis. Meanwhile, the data inspection technique for this research uses triangulation. The research results confirmed that al-Thoriqoh al-Inriqo'iyah was implemented in the Supreme Court. Nurul Hikmah repeated the positive results, students were able to grow interested in learning Arabic through modifying the learning method. The justification for the success of using al-Toriqoh al-Intiqo'iyah in the school is illustrated by the enthusiasm for learning which continues to increase in addition to the participation of students in various language activities

Entrepreneurial interest is the desire, interest and willingness to work hard or the strong will to be independent or try to fulfill one's life needs without feeling afraid of the risks that will occur, as well as the willingness to learn from failure. This is the background for researchers to examine more deeply the influence of entrepreneurship courses on interest in entrepreneurship in entrepreneurship programs among students in the Early Childhood Education Study Program. This research uses a qualitative descriptive type of research with the research subjects being Early Childhood Education Students. Data collection tools include observation and interviews. The results of the research that we got were that program students were very interested in entrepreneurship when they finished their bachelor's degree because entrepreneurship in everyday life can be applied to early childhood teachers where when they teach at school they can do side jobs such as work online or sell online and then create entrepreneurial products that can increase their business.

This article explains the numeracy literacy abilities of junior high school students in solving word problems in algebraic operations material. This research was conducted at SMP Negeri 1 Siantar with a total of 32 students. Data was obtained through numeracy literacy skills tests and interview results, then the data was analyzed using descriptive study quality. The research results show that the ability of students with the highest scores can fulfill two to three indicators, while students with low numeracy literacy skills test scores only fulfill one indicator test. Failure to fulfill indicators is caused by student errors, including: 1) Not writing down the data information that is known and being asked, 2) Making mistakes in solving problems, 3) Making mistakes in calculating, and 4) Not writing conclusions on the questions obtained from the answers.

Children's syrup medicine risks containing Ethylene Glycol (EG) and Diethylene Glycol (DEG) contaminants, which are the solvents for syrup medicine. The syrup contains the risk of acute kidney failure. It may be poisoned because it has diethylene glycol. This condition may influence the parents' perception as the person who allowed the children to consume that medicine, which may affect their health. This research aimed to analyze the students' perception toward the use of syrup medication with the incidence of acute kidney failure among children in Gampong Jawa of Banda Aceh. This quantitative research used a correlative descriptive method using a cross-sectional design. The sample in this research was 86 parents who have children aged 0-6 years old which was chosen using total sampling. This research was conducted from July 8th to 13th, 2023. The result of the statistic test using the chi-square test obtained that the p-value was 0.042. It was concluded that Ho was rejected and Ha was accepted, which means there was a correlation between parents' perception and the use of syrup medication.

Abstract.Hypertension is one of the main risk factors for heart problems. Apart from causing heart failure, hypertension can also result in kidney failure and cerebrovascular disease. This disease is often called the silent killer because there are no symptoms and without realizing it, sufferers experience complications in vital organs. This study aims to assess factors influencing adherence to taking anti-hypertensive medication in hypertensive patients at the Pekkae Community Health Center. This research presents the characteristics of respondents, Univariate data analysis of each variable to see the relationship between the Independent Variable and the Dependent Variable using the Chi-Square test. Based on the results of research conducted in the Pekkae Community Health Center working area, it was found that there was a relationship between predisposing factors including knowledge, beliefs, values ​​and attitudes towards compliance with taking antihypertensive medication for hypertension sufferers at the Pekkae Public Health Center, Barru Regency.

This research aims to increase the efficiency of raw material management in the Warmindo Sugar Pak Har UMKM business by considering possible risks, optimizing order sizes, and determining manufacturing order times. An approach using the FMEA (Failure Modes and Effects Analysis) method is used to systematically identify risks that can affect the availability of raw materials. Next, this research looks for the optimal solution by calculating the Economic Order Quantity (EOQ) to determine the economical order size. The first specific objective is to identify risks that may occur in procuring raw materials, while the second specific objective is to optimize order sizes in order to minimize storage and purchasing costs. The third step is to determine the optimal time to place an order for making raw materials in order to maintain a smooth production process and avoid stock shortages. The results of this research are expected to provide insight to Warmindo Sugar Pak Har MSMEs regarding the risks that need to be anticipated in procuring raw materials, provide recommendations regarding economical order sizes, and increase understanding regarding ordering time control. It is hoped that this research can contribute to the development of more effective and efficient raw material management strategies in the context of MSMEs.

Stunting is a condition of failure to thrive in children due to chronic malnutrition that results in a child's height not in accordance with their age. Stunting is not only caused by one factor but by multifactors. This study aims to determine the relationship between maternal education level, maternal knowledge, exclusive breastfeeding, complementary feeding and family economic status with the incidence of stunting in Kelapa Dua Hamlet, Kairatu District, West Seram Regency. The research design used was cross sectional. This study consisted of 100 samples with probability sampling technique. Data analysis was performed with the Chi-square test. The results showed that there was a relationship between the incidence of stunting and the level of maternal education (p-value = 0.000), maternal knowledge (p-value = 0.000), exclusive breastfeeding (p-value = 0.001) and complementary feeding (p-value = 0.000). However, family economic status (p-value = 0.511) has no relationship with the incidence of stunting in toddlers in Kelapa Dua Hamlet, Kairatu District, West Seram Regency.

This research addresses water supply issues at PT. Indofood CBP Sukses Makmur Semarang, Noodle Division. The Submersible Pump often experiences damage, such as Short Circuits due to phase failure. To address this, a Phase Failure Relay (PFR) was added to control the pump. The study employs observation, literature review, and interviews to evaluate the impact of PFR on pump control and safety aspects. The research findings indicate that the addition of PFR successfully prevents damage, with the potential for reducing repair costs, providing a practical solution in controlling the Submersible Pump at PT. Indofood.

A company's success or failure is determined by the strategy, theory and marketing management applied. This research was conducted to find out what marketing strategies for easy mudharabah savings products are used by Bank Syariah Indonesia KCP Medan Juanda to increase the number of customers. This research uses descriptive qualitative analysis methods, using primary data, namely the researcher took data directly by interviewing the Marketing Funding BSI KCP Medan Juanda and secondary data secondary data obtained from documents, scientific journals, books and literature related to the research problem. The results obtained were that BSI carried out a marketing strategy, one of which was by implementing the 4p marketing mix, namely (product, price, promotion, place). BSI must be able to estimate strategic locations, collaborate with other agencies, expand market share, improve quality and innovate.    

Carpal tunnel syndrome (CTS) is a condition that causes pain, tingling and weakness in the hand due to compression of the median nerve in the wrist. Treatment of CTS is based on two main approaches, namely steroid injection therapy and endoscopic surgical decompression therapy. Steroid injection therapy provides greater temporary pain relief, but the benefits are not permanent. At the same time, surgical decompression treatment with endoscopy is a definitive treatment that is more effective in the long term and has a lower therapeutic failure rate than steroid injection treatment. This literature research explores various scientific studies and related literature that have been conducted in recent decades to understand the effectiveness and relative superiority of these two treatment methods. This review covers clinical aspects, such as the rate of pain recovery, recovery of hand function, as well as the impact on the patient's quality of life. The results of this literature review indicate that both treatment methods have their respective advantages and disadvantages. Steroid injection therapy can provide rapid and minimally invasive symptom relief, while endoscopic surgical decompression therapy tends to provide more lasting and complete improvement. Factors such as symptom severity, patient preference, and medical recommendations may influence the choice between these two methods.

This research was conducted to obtain information related to the ability of cooperative management to be able to optimize the scale of cooperative business, through efficient, productive and rational capital allocation; utilization of business capacity and cooperative capital; cooperation with various parties, both in the form of business, capital and cooperative management in general; and fertilization of own capital, through member savings and the formation of reserve funds. To achieve the above optimization, the stigma of "Cooperative as an association of people not an association of capital" should be removed, which is often considered as one of the factors causing the failure of cooperative financial management. Of course, this is a tough task for cooperative managers in carrying out their cooperative business activities, but with the capacity of the management that continues to be fostered and upgraded in knowledge and abilities, to achieve maximum cooperative goals.

Zakat is the fourth pillar of Islam that must be carried out by a Muslim who has been able to achieve the nisab that has been determined and the time of ownership has reached 1 haul. The legal basis regarding zakat is in the Al-Quran surah Al-Baqarah verse 110. The collection of zakat funds is carried out to help people in need, especially mustahik people who receive zakat. Through this research, it is hoped that it will be known how BAZNAS in Padang Lawas district carries out its duties as a zakat management institution and the extent to which BAZNAS has contributed to improving the economy of the Islamic community in the region. The results of this research can be an important input for BAZNAS and other related parties to continue to improve the effectiveness of zakat fund management and community economic empowerment. The results of this study indicate that the management of zakat funds in BAZNAS Padang Lawas district. It has 2 types of distribution of zakat funds, namely consumptive zakat and productive zakat where productive zakat has an economic program where BAZNAS provides business capital to Muslim communities who submit application proposals to the Padang Lawas district BAZNAS office to help improve the community's economy but lack the skills of mustahiq who receive zakat capital in developing their business so that they are given training for those who are really interested in running a business. In this way, it is hoped that it will reduce the failure of mustahik to receive business capital.