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 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.

Machines, Materials and Manpower are the three main elements in production, if one of them is lacking it will affect productivity at work, so that the production output results will also be affected by the lack of these three elements. The workforce in a company must be considered in terms of welfare at work so that there is no spike in employee turnover rates. Turnover is the process of leaving a company's workforce due to several factors. Employee turnover greatly affects productivity at work, if the workforce in a company is lacking, then the production output figure will also decrease, this greatly affects the company's income later and will reduce consumer confidence. In this study, it focuses on the intensity of employee turnover at PT. XYZ located in Brebes, there are several factors causing employee turnover, including low income, the presence of many factories close to where employees live. The method used in this study is descriptive qualitative. Data collection techniques in the form of direct interviews with employees at PT. XYZ.

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

The phenomenon of growth in Indonesia’s beauty industry has intensified competition among both global and local skincare brands, including Avoskin. This situation impacts consumer trust Instagram. Avoskin must compete to build brand trust amid the higher exposure and engagement dominance of global brands on social media. Challenges such as the presence of negative reviews and unfavorable consumer perceptions that lead to dissatisfaction represent significant threats to Avoskin’s ability to sustain brand trust. This study aims to determine the influence of electronic word of mouth and brand image of @avoskinbeauty toward brand trust. The research adopts a quantitative approach using the simple random sampling method, involving 400 active Instagram users as respondents. Data were collected through Google Forms and analyzed using IBM SPSS Statistics 30.. The T - test results show that Avoskin’s electronic word of mouth on Instagram has a positive and significant effect on brand trust, with a tcount greater than the ttable value (8.335 > 1.965) and significance < 0.001 < 0.05. Similarly, Avoskin’s brand image also has a positive and significant impact on brand trust, with a tcount greater than the ttable value (22.462 > 1.965) and significance < 0.001 < 0.05. The F - test results indicate that electronic word of mouth and brand image simultaneously have a significant effect on brand trust, with an Fcount greater than the Ftable value (870.240 > 3.02) and significance < 0.001 < 0.05. In conclusion, electronic word of mouth and brand image play essential roles in enhancing brand trust. The implication of this study is that skincare companies should continuously strengthen their digital presence, consistently manage their brand image, and actively facilitate and respond to electronic word of mouth, especially on social media platforms.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study is motivated by the importance of maintaining consumer satisfaction amidst increasingly fierce competition in the culinary business, where Warteg Bunana faces challenges in the form of a decline in the number of customers over the past two years. The objective of this research is to determine and analyze the influence of social media promotion, location, and perceived value on consumer satisfaction at Warteg Bunana in Batam City. The research method used is a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using simple random sampling techniques. Data were analyzed using multiple linear regression analysis via SPSS software. The findings indicate that simultaneously, social media promotion, location, and perceived value have a significant effect on consumer satisfaction with an F value of 21,940 and a significance value of 0.000 < 0.05. Partially, all three variables also have a significant influence on consumer satisfaction. The coefficient of determination (R Square) of 0.407 shows that these variables explain 40.7% of consumer satisfaction. The implications of this research suggest that Warteg Bunana management needs to increase social media promotion consistently and maintain location comfort and service quality to improve consumers' perceived value on a sustainable basis

This research is motivated by the phenomenon of decreasing number of customers at Emdee Easy Beauty Clinic Batam, which indicates the need for an evaluation of marketing strategies. The purpose of this study is to analyze the influence of price, promotion, brand image, and product quality on consumer satisfaction. The research method used is quantitative associative with a sample of 91 respondents taken using simple random sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that simultaneously, price, promotion, brand image, and product quality had a significant effect on consumer satisfaction (F count 14.111 > F table 2.47). Partially, the variables of price, promotion, and brand image have a positive and significant influence, but product quality does not have a significant effect on consumer satisfaction in this study. The implication of these findings is that clinic management needs to prioritize competitive pricing strategies, strengthen promotional activities, and maintain a positive brand image to sustain and increase customer satisfaction.

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

This study is motivated by the importance of work effectiveness as a key indicator of organizational success in facing an increasingly complex and competitive work environment. Work discipline is viewed as one of the critical factors that can support the achievement of optimal work effectiveness. This study aims to analyze the relationship between work discipline and work effectiveness and to identify the factors influencing them within an organizational context. The method used is a Systematic Literature Review, which involves examining various relevant scientific articles through the stages of identification, selection, evaluation, and data synthesis. The results of the study indicate that work discipline plays a significant role in enhancing work effectiveness through adherence to rules, punctuality, responsibility, and consistency in task execution. Furthermore, work effectiveness can also foster the development of discipline through structured work systems and clear operational standards. The relationship between these two variables is reciprocal and influenced by factors such as leadership, organizational culture, motivation, human resource competencies, and the utilization of technology. The implications of this research underscore the importance of integrating work discipline and organizational systems to sustainably enhance work effectiveness.

The rapid development of technology accompanied by increasing industrial competition makes human resources a determining factor for organizational success. In this context, job satisfaction is an important indicator because it is closely related to individual welfare and employee productivity. This study aims to analyze the influence of work life balance, burnout, and motivation on the job satisfaction of employees in the production department of PG Kedawoeng PT Sinergi Gula Nusantara, Pasuruan Regency. This study uses a quantitative approach. The study population includes all permanent employees of the production department as many as 64 people, with census sampling techniques so that the entire population is used as respondents. Data analysis was carried out using multiple linear regression. The results showed that simultaneously work life balance, burnout, and motivation had a significant effect on job satisfaction (p=0.000; Adjusted R²=81.1%). Partially, work-life balance had no significant effect (p=0.386), burnout had a negative but insignificant effect (p=0.082), while motivation had a significant positive effect on job satisfaction (p=0.000). The motivation variable was the most dominant factor with a contribution of 76.1%, followed by burnout at 6.0% and work life balance at 0.6%.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

The purpose of this study was to determine the direct effect of personality characteristics and intellectual abilities on employee performance in the digital era and competence, the effect of competence on performance, and the indirect effect of personality variables and intellectual abilities on employee performance in the digital era through competence as an intervening variable in BPSDM Jambi Province. The type of research used is quantitative research with primary and secondary data. Sampling used a simple random sampling technique so that 65 employees were selected as respondents. Data collection used a questionnaire and data analysis used Smart PLS. The results of the analysis showed that personality characteristics directly affect performance and competence with a significance value of P <0.05, intellectual abilities do not affect performance and competence with a significance value of P>0.05, and competence does not affect the performance of BPSDM Jambi Province employees in the digital era with a significance value of P>0.05. Furthermore, the direct effect shows that employee competence does not mediate the influence of personality characteristics and intellectual abilities on employee performance. This shows that personality characteristics and intellectual abilities do not affect performance through employee competence as an intervening variable.

This quantitative study, involving 135 respondents, aims to analyze the influence of work efficiency and income on the welfare level of members of the Women Farmer Group (KWT) in X Koto Singkarak Sub-district. Data were collected through structured questionnaires and analyzed using multiple linear regression, t-tests, and F-tests to determine both partial and simultaneous effects of the independent variables on welfare. The results of the t-test reveal that work efficiency (X1) does not have a significant partial effect on the welfare of KWT members (Y), as indicated by a t-value of -1.817, which is lower than the t-table value of 1.977, and a significance level of 0.071, which exceeds 0.05. Conversely, income (X2) demonstrates a strong and significant partial effect on welfare, supported by a significance value of 0.000, which is lower than 0.05, and a t-value of 13.561, which is higher than the t-table value of 1.977. Furthermore, the simultaneous F-test confirms that work efficiency and income collectively have a significant effect on the welfare level of KWT members, with an F-value of 98.319 exceeding the F-table value of 19.490 and a significance level of 0.000. These findings indicate that increasing income plays an important role in improving welfare.

Thalassemia is a chronic genetic disease that requires long-term treatment and affects children's quality of life physically, psychologically, socially, and academically due to chronic anemia and regular blood transfusion needs. This study aimed to determine factors influencing the quality of life of children with thalassemia at Rumah Sakit Anak dan Bunda Harapan Kita. A descriptive design with a cross sectional approach was used, involving 41 respondents through total sampling. Data were collected using the Pediatric Quality of Life Inventory (PedsQL 4.0 Generic Core Scale) and respondent characteristics including age, gender, socioeconomic status, parental education, and frequency of blood transfusions. Data were analyzed using univariate and bivariate analysis with the Chi-Square test. The results showed most respondents were under ten years old, female, from families with socioeconomic status below the minimum wage, had parents with high school or higher education, and received blood transfusions every three weeks. Bivariate analysis indicated only the frequency of blood transfusions was significantly associated with quality of life, while other variables were not. Thus, transfusion frequency is the main factor influencing quality of life in children with thalassemia.

Analysis of the business situation experienced by PT Spectrum Lintas Service indicates that the achievement of success in obtaining large-scale project contracts is greatly influenced by the technical image and confidence given by clients. This study aims to investigate the impact of Improving Technical Qualifications, Customer Relationship Management, and Procedural Governance Quality on the Achievement of Competitive Advantage at PT Spectrum Lintas Service. The study population consisted of a total of 141 customers. The data analysis approach used was the SPSS tool to test the research hypothesis through t-test and F-test. The results of the F-test showed a significance probability value of 0.000 smaller than 0.05. Based on the findings, it can be concluded that improving technical qualifications, customer relationship management, and procedural governance quality significantly contribute to the competitive advantage of PT. Spectrum Lintas Service. Improving technical qualifications has a negative but not substantial impact on competitive advantage, with a significance value of 0.110 greater than 0.05. Customer relationship management has an impact on competitive advantage with a significance value of 0.00, which is smaller than 0.05. The quality of the procedural system has a significant influence on competitive advantage.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

This study aims to analyze the influence of entrepreneurship education and motivation on students' entrepreneurial interest. The background of this study is based on the low interest of students in entrepreneurship despite having received entrepreneurship education at university. This study uses a quantitative approach with an associative method. The study population was students of the Management Study Program, Class of 2022, STIE Bina Karya Tebing Tinggi, with a purposive sampling technique in accordance with certain criteria determined by the researcher. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that motivation has a positive and significant effect on entrepreneurial interest, while entrepreneurship education has no significant effect partially. However, simultaneously, both variables have a significant effect on entrepreneurial interest. The coefficient of determination shows that the variables of entrepreneurship education and motivation can explain 54.8% of entrepreneurial interest, while the remainder is influenced by other factors outside the study. The implications of this study emphasize the importance of increasing motivation and strengthening more practical entrepreneurship learning to be able to encourage student interest in entrepreneurship.