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Congestive Heart Failure (CHF) is a condition in which the heart is unable to pump blood adequately to meet the metabolic needs of the body. CHF is one of the most prevalent cardiovascular disorders globally, nationally, and locally, contributing to significant morbidity and mortality. This study aims to describe a comprehensive nursing care process applied to a patient (Mr. R) diagnosed with CHF at the Mawar 1 Ward of RSUD dr. Soeselo, Tegal Regency. This study used a descriptive case study design. Data were collected through interviews, physical examination, observation, and medical record documentation on February 9–11, 2026. Three nursing diagnoses were identified: ineffective airway clearance related to airway hypersecretion, fatigue related to physiological conditions (chronic disease), and knowledge deficit related to insufficient information exposure. Nursing interventions applied included airway management (semi-Fowler positioning, oxygen therapy, effective coughing technique), energy management (range-of-motion exercise, gradual activity), and health education about CHF. After 2×24 hours of nursing care, all three nursing diagnoses were resolved: airway clearance improved (SpO₂ increased from 91% to 95%, respiratory rate decreased from 28 to 23 times/minute), fatigue decreased, and patient knowledge about CHF improved. Systematic nursing care significantly improved the patient's condition in CHF management.

This study conceptually examines the influence of assurer type, assurance standards, and assurance level on the breadth of assurance statements in sustainability reports. Moving beyond prior literature that treats assurance as a binary variable (presence versus absence), this paper highlights disclosure breadth as a critical dimension of assurance quality and substance. Drawing on legitimacy theory and complemented by institutional theory, the study argues that the technical configuration of assurance shapes the quality of organizational legitimacy obtained by firms. Specifically, the type of assurer (public accounting firms versus non-accounting providers), the standards adopted (e.g., ISAE 3000 and/or AA1000AS), and the level of assurance (limited versus reasonable) influence the structure, systematic presentation, and comprehensiveness of assurance statements. Firms that engage reputable providers, apply globally institutionalized standards, and select reasonable assurance are more likely to issue broader and more detailed statements. In contrast, weaker institutional pressures may encourage symbolic assurance practices characterized by minimal disclosure. The study contributes theoretically by extending legitimacy theory to the technical dimensions of assurance and positioning disclosure breadth as a proxy for substantive legitimacy. Practically, it suggests that regulators and companies should emphasize transparency and comprehensiveness in assurance statements to enhance credibility and discourage symbolic sustainability reporting practices.

Indoor positioning technology based on smartphones plays an important role in the current technological development context. Especially in applications such as warehouses, supermarkets, hospitals, or buildings. While the global positioning system (GNSS) is popular and effective outdoors, it has several limitations when operating in enclosed spaces, such as indoors, due to the complexity of these environments. Smartphones have many built-in sensors (such as light sensors, sound sensors, gyroscopes, accelerometers, and magnetic sensors) and support the connection of various types of wireless communication technologies such as Wi-Fi and Bluetooth. However, such sensors were not initially developed for positioning applications. This study addresses the positioning problem using the MUSIC technique in conjunction with the Time of Arrival (ToA) method. The effectiveness of the positioning solution is evaluated through the signal-to-noise ratio (SNR) index. The absolute error and squared error indices are evaluated through the cumulative distribution function (CDF) to indicate the effectiveness of the proposed solution. Additionally, we propose a Pedestrian Dead Reckoning method to determine a person's position in indoor environments continuously. Based on the segmentation of the moving process by turns, the direction measurements in each segment are processed using a Kalman filter, which is designed to enhance the results achieved by the system. We also discuss the challenges and some future research directions in the field of smartphone-based indoor positioning.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

The advancement of information technology has driven the need for more effective and efficient attendance systems, especially for companies with a distributed workforce. PT. Asia Sinergi Solusindo faces challenges in managing employee attendance in real-time based on predefined work locations. This study aims to design a location-based attendance application system utilizing Global Positioning System (GPS) technology to ensure employees can only mark attendance at locations specified by the administrator. The system was developed using the *waterfall* software development methodology, encompassing requirements analysis, system design, implementation, and testing. The application was built on the Android platform with cloud-based database integration to centrally store attendance data. The results show that the system enhances attendance data accuracy, reduces fraud risks, and facilitates real-time employee attendance monitoring. Thus, this application is expected to provide an effective solution to support attendance management at PT. Asia Sinergi Solusindo.

PT Cempaka Mega Mandiri is a company engaged in processing and selling swallow's nests, both for export and in the local market. Currently, it is known that the attendance system used in this company has an unsatisfactory level of accuracy. Therefore, the author decided to apply GPS technology to increase efficiency in the attendance process, in the hope of providing a better solution for the company. GPS, which stands for Global Positioning System, is a navigation system that uses satellites to identify and synchronize location data from an object on the earth's surface. In this context, the application of GPS technology is considered a strategic step to increase the accuracy of recording employee attendance. This research uses the SDLC Waterfall method as a software development approach. This method involves sequential stages, starting from planning, analysis, design, implementation, testing, to maintenance. The result of this research is the development of a GPS-based attendance website, which is expected to provide an effective solution for improving the attendance system at PT Cempaka Mega Mandiri.

Before carrying out sailing activities as a navigator on a ship, the thing you must prepare is, prepare everything related to the cruise plan. This aims to minimize the occurrence of accidents on ships when sailing. Making passage plans is usually made using paper maps, but this is a long and inefficient method to do. So, with current technological advances, several systems and tools have been created to make it easier to create passage plans, namely digital maps or better known as Electronic Charts. Electronic Chart Display and Information Systems (ECDIS) is a tool whose function and system can provide information about navigation and whose use is to back up existing equipment, so that it can be accepted and considered to meet the requirements determined by the 1974 SOLAS convention & its amendments. Electronic Chart Display and Information Systems (ECDIS) is an integration of various navigation tools, namely Global Positioning System (GPS), Radio Direction and Ranging (RADAR), Automatic Identification System (AIS), Echo Sounder and Gyro Compass. Starting from this awareness that there are many advantages in operating ECDIS on ships, we should realize that using ECDIS to make shipping plans (Passage Planning) can help lighten the burden on officers on board ships in designing a good and safe shipping route. The impact of making a passage plan that is inaccurate/not rechecked on the nautical chart that is generated as input to ECDIS and causes accidents when the ship is navigating.

 Ungaran Mountain has a height of 2050 meters above sea level, this mountain is suitable for beginner climbers who want to know more about climbing hobbies, Ungaran climbers themselves only take about 3-5 hours, depending on the speed of walking, the climbing route is also quite light and very suitable for heating before starting to climb higher mountains. Thus many novice climbers who want to try to climb and conquer Mount Ungaran, armed with minimal experience of mountain climbing, the risks they face are even greater, ranging from getting lost, being hypothermic to death while climbing. To make it easier for Ungaran mountain climbers who are dominated by novice climbers in this study, the Ungaran Mountaineering Track and Monitoring Application Based on the Global Positioning System (GPS) on the Android System "which was built to make it easier for Ungaran mountain climbers to access information provided by Ungaran mountain climbers. needed to climb Mount Ungaran, and it is also useful for the team at base camp to monitor climbers who climb..

The development of technology allows one to obtain other people's spatial position data. One mobile technology that utilizes spatial data as a supported factor is location-based services. The large number of employees at the PT.XYZ causes the presence of a controlled process to be under control, and even tends to be questioned. Because it takes a GPS-based presence system on android that is expected to be a solution of the problems that occur at this time. The system development method used is a six-step R&D method, consisting of: Research and information gathering, Planning, Development of initial product forms, initial field testing, major product revisions, main field testing. The final result is the prototype of the Ganesha Employee Presence System Operations. The test results on the system shows the employee attendance system can run on the android platform. The system only responds to presence based on the position of the employee's coordinates with office coordinates. Besides checking the presence process is also based on devices that have been approved in the system. 

Aplikasi Location Based Service (LBS) banyak dikembangkan karena mempunyai kemanfaatan yang sangat penting untuk berbagai hal, tak terkecuali untuk informasi kuliner. Dalam penelitian ini dibuat sebuah aplikasi kuliner dengan menggunakan metode location based service untuk mendapatkan suatu titik lokasi pada aplikasi, aplikasi yang dirancang untuk mempermudah pengguna mengunjungi berbagai macam kuliner saat berkunjung ke yogyakarta dengan menampilkan estimasi jarak dari posisi awal penggguna ke tempat tujuan.  Penelitian ini memanfaatkan global positioning system pada perangkat android. Pada perancangan ini digunakan rumus haversine untuk menghitung jarak tempuh pengguna dari posisi awal menuju lokasi tujuan secara manual. Hasil dari pengujian yang dilakukan pada salah satu data menunjukan selisih dari jarak tempuh sebanyak ±40km.