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Ethics in face-to-face discussion learning for accounting students finds new challenges when AI has been widely used. This study aims to determine the dimensions of legality, ethics, and behavior of AI use in accounting students' discussions. This study is exploratory descriptive. Primary data were collected through interview methods. Secondary data was obtained through a literature study. Respondents were 3rd-semester students of the accounting study program who had not taken the Professional Ethics course. The findings from the legal aspect show that there is a legal vacuum related to the results of AI's work. Therefore, the results of AI's work are owned by users who download it and agree to the terms and conditions that apply to the AI ​​installed on their devices. In this regard, we recommend the implementation of the Work Made For Hire Doctrine. The Ethics Aspect is still related to the legal vacuum aspect, so students need rules or initial agreements in using AI in face-to-face discussion activities. The result strengthens the evidence of deontological ethics in Accounting students. The benefits of using AI from the results of this study are to increase class activity, so that lecturers are expected to elaborate on the use of AI in their lecture methods. Another positive side of using AI is because the answers are too broad and often inconsistent, this condition triggers students’ critical thinking. On the other hand, students generally use AI to save time. Therefore, it is recommended that accounting student lecturers provide a different perspective on the importance of studying lecture material, and emphasize the assessment of each individual based on the process, not on the result.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

The purpose of this study is to evaluate the deficiencies in the learning of accounting software at STIE Ganesha. This study will concentrate on factors that potentially hinder the integration of accounting software into the college curriculum. This research started in October 2024. Accounting students at STIE Ganesha are the research subjects. Qualitative research was conducted and data was collected through in-depth interviews. The results showed that learning accounting software has several problems. One of them is the lack of supporting resources and lack of technological infrastructure. In addition, students face difficulties in understanding and accessing accounting software required to meet the needs of the working world. To produce more efficient accounting software learning, this research emphasizes increasing resource capacity and improving supporting infrastructure. This research is expected to help STIE Ganesha develop methods to improve software-based accounting learning.

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 study explores the model of work stress and its impact on productivity through a comprehensive systematic literature review approach. The objectives of the study are to analyze the complex dynamics of work stress, identify determinants, and explore effective intervention mechanisms to mitigate its negative impacts. The research methodology uses a qualitative approach with meta-synthesis techniques, conducting an in-depth analysis of ten leading scientific journals published between 2020-2024. The results of the study revealed that work stress is a multidimensional construct influenced by individual, organizational, and contextual factors, with key variables including workload, social support, organizational climate, and demographic characteristics. The findings indicate that work stress significantly affects psychological well-being and productivity, with different impacts based on gender, type of work, and organizational context. This study concludes the need for an integrative and proactive approach to work stress management, which does not only focus on individual interventions, but also transforms organizational structures and cultures.  

Hypertension is the leading cause of premature death worldwide. To reduce the risk of hypertension, what needs to be done is hypertension treatment as an effort to control hypertension, one of which is non-pharmacological treatment, usually carried out by implementing the use of pandan wangi plants. Pandan wangi is a plant whose leaves are often used as a food additive. The purpose of implementing Community Service activities in Lorong Putri is to increase public awareness, especially the elderly, about Hypertension and the treatment of Hypertension with traditional medicine. Using the method of providing education and question and answer discussions related to dangerous conditions and efforts to prevent hypertension, participants in this activity were carried out on October 7, 2024 at Lorong Putri, Air Besar Health Center Work Area. totaling 20 people. During the Education Process, participants listened carefully and provided good feedback, in the form of benefits and how to consume boiled pandan leaf water, and whether it can be boiled together with drinking water at home, and all questions from participants can be answered well. With questions and answers from participants, participants can better understand hypertension and how to treat it with traditional medicine.

The high birth rate in Indonesia is one of the major problems and requires special attention in handling it. One form of special attention from the government in overcoming the high birth rate is implementing comprehensive family planning. The national family planning movement is prepared to build optimal human resources, characterized by increasing community participation in meeting the needs to be able to build prosperous families in the context of family planning services. The purpose of the study was to identify the relationship between family support and the participation of Women of Childbearing Age in the Family Planning Program at the Aramo Health Center, Aramo District, South Nias in 2023. The results of the cross-tabulation study showed a relationship between family support and the participation of women of childbearing age in the family planning program at the Aroma Health Center, South Nias in 2023 with a P value of 0.000 (P value <0.005), so Ho was rejected and Ha was accepted. Suggestions for midwifery services to provide education to increase family support with the participation of women of childbearing age.

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%.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

Effective network management is the main need in the world of information technology, especially for companies engaged in network infrastructure. One of the devices that is often used to support network connectivity is MikroTik. This journal aims to design MikroTik configuration learning based on the OSI Layer Model at PT Proxi Jaringan Nusantara, focusing on setting MikroTik so that it can be connected to the internet. The learning method is designed using theoretical and simulation approaches, including the introduction of the OSI Layer Model as the basis of network communication and the technical steps of MikroTik configuration, such as IP Address settings, NAT (Network Address Translation), DHCP Server, and basic Firewall. The simulation results show that the configuration carried out in accordance with the OSI Layer Model can improve network stability and efficiency. This learning is designed to provide practical and in-depth solutions for authors in understanding MicroTik-based network management.

Adolescent mental health is an important issue in the world. In Indonesia, the prevalence of mental disorders in adolescents is still high, but awareness of prevention and treatment is relatively low. This research aims to analyze the influence of knowledge on behavior to prevent mental disorders in students at SMA Muhammadiyah 4 Yogyakarta. The research uses quantitative methods with a pre-test and post-test design without a control group (one group pre-test post-test design). Education is provided in the form of counseling, followed by measuring the level of knowledge and behavior before and after the intervention. Data analysis was carried out using the Wilcoxon test with SPSS software. The results showed a significant increase in post-test scores compared to pre-test (significant value = 0.011). Effective education increases students' awareness and preventive behavior towards mental disorders. Therefore, mental health education programs need to be implemented on an ongoing basis to create a mentally and emotionally healthy generation.

This study aims to analyze the role of crowdfunding, impact investing, zakat, and waqf as alternative financing in supporting sustainable development in Indonesia. The research method used is qualitative descriptive with a case study approach based on secondary data from literature and empirical reports. The results show that crowdfunding mobilizes community funds for environmental projects such as mangrove conservation in Kalimantan, significantly reducing carbon emissions. Impact investing supports strategic sectors like Islamic fintech and affordable housing, creating both social and financial impact. Zakat contributes to improved welfare through skills training and healthcare services, while waqf supports the development of sustainable social infrastructure. However, the management of zakat and waqf faces challenges in transparency and public participation. This study bridges the literature gap with empirical evidence highlighting the effectiveness of alternative financing in sustainable development. The conclusion emphasizes the need for a strategic integration of alternative financing to accelerate the achievement of sustainable development goals in an inclusive manner.

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. 

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.

The assessment has been carried out by collecting all available data through interview techniques and physical examinations or 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 is good, anemic conjunctiva and Hb levels of 9.2 g%. Has identified the need for immediate action and collaboration on Mrs. With mild anemia in the Mong Village, 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 shelter action plan for Mrs. W with mild anemia in the Mong Village, Kuta Village with the results of care planning based on actual diagnoses/problems and potential problems that can occur. Has carried out the planned care actions for Mrs. W with mild anemia in the Mong Village, Kuta Village with the result that all planned actions can be carried out properly without any obstacles.

This study aims to analyze the influence of self-concept and self-regulation on academic stress in students of Universitas Islam 45 Bekasi. A quantitative approach with a correlational design was used to test the relationship between these variables. Data were collected through a Likert-based questionnaire on 137 active students aged 18–23 years. The results of the analysis showed that self-concept had a significant negative relationship with academic stress, while self-regulation did not show a significant effect. These findings indicate the importance of self-concept in managing students' academic stress. Although self-regulation was not statistically significant, there was still a relevant negative relationship. The implication of this study is the need for self-concept development programs to support student well-being, while improving self-regulation can be considered in other contexts. This study provides new insights into managing academic stress and supports more effective interventions in higher education settings.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in encouraging economic equity in Indonesia by encouraging economic growth, encouraging innovation and creativity, and reducing unemployment. Among the various MSME sectors, the culinary business stands out because it is very promising due to the universal food needs. One of the culinary businesses, Roti Bakar Bahagia, located in Medang Lestari, Tangerang Regency, shows significant growth potential but faces challenges in optimizing digital marketing and payment systems. To overcome these challenges, community service activities are carried out to increase the digital presence and digital payment infrastructure of the business. The assistance provided includes designing and making logos, designing and recreating menu lists, creating Google Maps lists, and integrating digital payment systems through QRIS. These efforts proved to be very beneficial, equipping Roti Bakar Bahagia to increase its competitiveness and sustain growth in the dynamic culinary market.

Drug abuse is a significant public health issue in Indonesia, especially in rural areas such as Mandangin Island Village, Sampang Regency. This study aims to evaluate the implementation of a legal education program as a preventive measure for drug abuse at MI Miftahul Ulum. The six-month program involved lectures, interactive discussions, and legal case simulations. The research methodology included data collection through questionnaires, interviews, and observations to assess improvements in students' knowledge and attitudes towards drugs. The results showed that there was a significant increase in students' knowledge regarding the legal aspects of drug abuse, with the average score increasing by 30% after attending the program. Participant responses showed high enthusiasm and a better understanding of the legal consequences. However, challenges such as limited time and resources need to be addressed to improve the effectiveness of the program. Recommendations for improvement include expanding time and resource allocation and integrating the program with other prevention efforts. The program is expected to serve as a model for the implementation of legal education in other educational settings to increase drug awareness and prevention more broadly.

Drug abuse is a significant public health issue in Indonesia, especially in rural areas such as Mandangin Island Village, Sampang Regency. This study aims to evaluate the implementation of a legal education program as a preventive measure for drug abuse at MI Miftahul Ulum. The six-month program involved lectures, interactive discussions, and legal case simulations. The research methodology included data collection through questionnaires, interviews, and observations to assess improvements in students' knowledge and attitudes towards drugs. The results showed that there was a significant increase in students' knowledge regarding the legal aspects of drug abuse, with the average score increasing by 30% after attending the program. Participant responses showed high enthusiasm and a better understanding of the legal consequences. However, challenges such as limited time and resources need to be addressed to improve the effectiveness of the program. Recommendations for improvement include expanding time and resource allocation and integrating the program with other prevention efforts. The program is expected to serve as a model for the implementation of legal education in other educational settings to increase drug awareness and prevention more broadly.