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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

The dissemination of personal data through digital media has increased significantly alongside the growing use of Quick Response (QR) Codes for various purposes, such as electronic tickets, certificates, and digital identities. Conventional QR Codes are open and can be easily scanned, copied, or manipulated by unauthorized parties. The personal data referred to in this study includes sensitive information such as full name, identity number (NIK/National ID), date of birth, address, phone number, and email address. This research proposes a layered security system that combines the Advanced Encryption Standard (AES) cryptographic algorithm with steganography using the Discrete Cosine Transform (DCT) method. The process begins with encrypting personal data using AES, converting the encrypted result into a QR Code, and embedding the QR Code into a digital image using DCT, hiding it in the image’s frequency domain. The digital images used are of fixed size and formats that preserve visual quality. System evaluation is carried out by testing the visual quality of the stego image, the success rate of QR Code extraction, and the integrity of the encrypted data. The results are expected to conceal sensitive information visually while maintaining its confidentiality, with potential applications in electronic ID cards, digital certificates, e-tickets, and other confidential documents.

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

Social media X (Twitter) has become the main platform for the Indonesian public to express opinions, including on the trend of 'kabur aja dulu' (let's just run away for a bit). This research aims to classify the sentiments of the public using the Naïve Bayes and Support Vector Machine (SVM) methods, and to compare the accuracy of both in sentiment analysis. Data was collected via the Twitter API with the hashtag #kaburajadulu, resulting in 2,067 tweets, which, after the cleansing process and manual labeling, left 385 data points. The analysis process followed the CRISP-DM stages, which include business understanding, data understanding, data preparation, modeling, evaluation, and deployment. Model evaluation was conducted using a confusion matrix with accuracy, precision, and recall metrics. The classification results show that 82% of tweets have a positive sentiment and 18% negative. The Naïve Bayes algorithm achieved an accuracy of 86.49%, slightly lower than SVM, which reached 88.05%. In conclusion, Support Vector Machine is more effective in sentiment classification on public opinion data. This research contributes to the digital mapping of public opinion and recommends the development of automatic labeling methods as well as the exploration of advanced algorithms in the future.

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

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One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

 Background: Perineal pain due to episiotomy is a common complaint experienced by postpartum mothers and can affect patient comfort, mobility, and recovery. Nonpharmacological pain management is needed to help reduce discomfort with minimal risk of side effects. Objective: This study aimed to determine the effectiveness of applying cold compresses using ice packs in reducing perineal pain intensity in postpartum mothers with episiotomy. Methods: The study used a descriptive case study design in three vaginal postpartum patients with episiotomy who were treated in the postpartum ward. The intervention involved applying cold compresses using ice packs to the perineal area for 10–15 minutes, as per nursing procedures. Pain was measured using the Numeric Rating Scale (NRS) before and after the intervention. Findings: The results showed a decrease in pain intensity in all patients after the application of cold compresses. Patient P1 experienced a decrease in pain score from 5 to 4, patient P2 from 6 to 5, and patient P3 from 5 to 4, with an average decrease of 1 point. Implications: Cold compresses using ice packs have the potential to be an effective non-pharmacological nursing intervention to help reduce perineal pain and improve the comfort of postpartum mothers with episiotomies during the care period.

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

The Operational Aspect in Islam emphasizes that production activities must benefit humanity or be related to meeting human needs. For example, the selection of raw materials should not come from haram sources, the production process should be free from activities prohibited by Sharia, production should not be excessive, and there should be no waste. The Islamic view on human resources emphasizes that all workers are huan beings, not robots or business tools. A A Business Feasibility Study refers to an analysis of a business plan, both prior to its implementation and once the business is operating on a regular basis. The aim of this study is to evaluate the operational aspects and human resource management within the feasibility study of the Islamic-based convection business, Brand 57 Busana Pekalongan. This research employs a qualitative approach. The data were collected through field research, which involves conducting the study directly at the site where the phenomena related to the research problem occur. The techniques applied for data collection include observation, interviews, and documentation The result of this study indicate that the Brand 57 Busana pekalongan is feasible in terms of operational and human resource management aspects from a Sharia businesss feasibility study perspective because it has chosen a strategic location, good product quality, adequate production capacity, and technology utilization. In addition, the brand 57 Busana Pekalongan convection is deemed permissible for operational production activities from an Islamic perspective, such as production activities based on Islamic values and Maqashid Syariah. In the implementation of human resources management, the Brand 57 Busana Pekalongan convention has implemented job descriptions, a Muslim work ethic, a fair and decent salary distribution system.

Dijkstra's algorithm is one of the algorithms in graph theory that is used to solve the problem of the shortest path of a graph at each vertex that has a non-negative value. This algorithm was discovered by Edsger Wybe Dijkstra, a scientist from the Netherlands. The search for the shortest route for product delivery can be calculated through the application of the Dijkstra algorithm in the problem being faced. The problem of decision making for selecting the shortest route is still manual, so it experiences several obstacles, including the absence of a systematic and computerized system to assist the decision-making process in determining the route for shipping goods, the determination of shipping routes still depends on manual estimates so that the time taken between deliveries becomes inconsistent, the operational costs of shipping are relatively high because there is no optimal route determination system. Facing these problems, a system is needed that can minimize delays and increase effectiveness in shipping goods, namely determining the shortest route using the Dijkstra algorithm. This system works by finding various alternative routes for shipping goods at PT AMSA to address various structured and unstructured problems using data and models. To process this data and models, a method called the Dijkstra algorithm is required. Based on the description above, researchers will create a method for determining the shortest route for shipping goods at PT AMSA using the Dijkstra algorithm to facilitate the company's process of determining the shortest route.

Health issues among the elderly are often related to declining bodily functions, digestive disorders, and specific nutritional needs for easily digestible foods. The 60-and-older age group is at high risk for gastrointestinal disorders due to low fiber intake. Therefore, alternative foods are needed that are soft in texture, neutral in taste, safe, and nutritious. One potential solution is the development of food products based on tempeh gembus with the addition of banana hearts, which are rich in fiber, soft in texture, and readily available. This study employed an experimental method using a Completely Randomized Design (CRD) to test three formulation variations (F1, F2, F3). The nutritional content of formulation F1 includes energy 111.575 kcal, carbohydrates 20.185 g, protein 6.91 g, fat 0.355 g, and fiber 6.67 g. Formula F2 contains 88.225 kcal of energy, 14.095 g of carbohydrates, 7.72 g of protein, 0.205 g of fat, 7.3 g of fiber, and 0.0015% flavonoids. Formula F3 has 107.015 kcal of energy, 7.995 g of protein, 0.295 g of fat, 6.88 g of fiber, and 0.0021% flavonoids. In conclusion, the best tempeh with added banana hearts is Formula F2, with its nutritional content, fiber, flavonoids, and BAL >10⁸ CFU/g, which has the potential to serve as a functional food and probiotic source to help improve digestive health in the elderly. Further testing is recommended directly on elderly groups, along with product shelf-life testing.

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

This study aims to examine the role of Madrasah Ibtidaiyah teachers in shaping students’ Islamic character through a character education approach. The research employs a qualitative method with a library research design by reviewing various literature sources, including books, journal articles, and relevant previous studies. The findings indicate that Madrasah Ibtidaiyah teachers play a strategic role as educators, mentors, role models, facilitators, and guides in instilling Islamic character values in students from an early age. These values include honesty, discipline, responsibility, patience, empathy, humility, gratitude, mutual respect, cooperation, and obedience to Islamic teachings. The formation of Islamic character is carried out through classroom learning activities, daily habituation, exemplary behavior demonstrated by teachers, and various religious programs integrated into school life, such as congregational prayers, Qur’an recitation, and Islamic celebrations. In addition, teachers collaborate with parents and the school environment to create a consistent and supportive atmosphere for character development. The study concludes that the success of Islamic character education at the Madrasah Ibtidaiyah level is strongly influenced by the consistency, commitment, and quality of teachers’ roles in carrying out their educational responsibilities and serving as positive examples for students in everyday life.

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.