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The postpartum period is a vulnerable phase often accompanied by lactation problems, particularly ineffective breastfeeding and discomfort due to breast engorgement. These conditions may reduce maternal comfort, inhibit the let-down reflex, and increase the risk of failure in exclusive breastfeeding. Therefore, safe, practical, and comprehensive non-pharmacological nursing interventions are needed. This Final Nursing Project aims to describe the implementation of cabbage leaf compresses combined with breastfeeding education to improve maternal comfort and enhance breast milk flow in postpartum mothers. This study employed a case study method using a nursing care approach involving two postpartum mothers who experienced ineffective breastfeeding and discomfort due to breast engorgement. The interventions were provided for three days and included cabbage leaf compresses and education on breastfeeding techniques. Evaluation focused on breastfeeding ability, pain level, breast condition, maternal comfort, and milk production. The results showed improvement in breastfeeding ability, indicated by the mothers’ ability to correctly demonstrate proper positioning and latch-on techniques. Infants appeared calmer during feeding, and the duration of breastfeeding increased to approximately 10 minutes per breast. Pain scores decreased from 5 to 0–3, breast tension was reduced, and maternal comfort improved. It can be concluded that the application of cabbage leaf compresses combined with breastfeeding education is effective in improving breast milk flow and maternal comfort in postpartum mothers and can be recommended as an independent nursing intervention in maternity practice.

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

The phenomenon of the economic spending patterns of FISH students at Jakarta State University living in the Daksinapati, Pemuda, and Rawamangun Muka areas reflects the socio-economic dynamics of out-of-town students adjusting to independent living in a big city. This study employed a qualitative descriptive approach through in-depth interviews with five informants living in three different boarding houses. The analysis was conducted using Mark Granovetter's (1985) Embeddedness theory, which emphasizes that individual economic actions are always embedded within social networks, norms, and interpersonal relationships that shape their consumption decisions. The results show that student spending is influenced not only by primary needs such as rent, food, and transportation, but also by social relationships within the boarding house and campus, which give rise to latent expenditures such as hanging out, pooling activities, organizational solidarity, and peer lifestyle demands. Thus, the consumption patterns of out-of-town students are not merely individual economic activities but also social mechanisms reflecting the process of adaptation, solidarity, and efforts to maintain integration within the social environment they inhabit.

Per capita expenditure is an important indicator of household welfare because it reflects the economic capacity and consumption patterns of the community, as explained in Engel's Law. In regions with diverse geographical characteristics such as Papua Province, spatial analysis is needed to understand the variations in expenditure between districts/cities and the differences between urban and rural areas. This study aims to analyze the spatial distribution of per capita expenditure percentages for food and non-food items in nine districts/cities in Papua Province during the 2022–2024 period. The research data was sourced from the National Socioeconomic Survey (Susenas). The methods used included quantile-based choropleth mapping using QGIS, attribute data merging through table joins, and Pearson's correlation test to evaluate the consistency of spending patterns between years. The analysis results show that food and non-food spending patterns were relatively stable during the observation period with high correlation values (r = 0,85–0,93), although spatial variations between regions were still apparent. Mamberamo Raya Regency consistently had the highest proportion of food spending (>68%), while Jayapura City showed the lowest proportion. These findings indicate spatial disparities related to urbanization levels and economic access. Spatial visualization proved effective in revealing regional disparity patterns that were not fully apparent through conventional statistical tables and has the potential to support the formulation of more evidence-based regional development policies.  

This study focuses on analyzing the welfare index in the ASEAN region (covering six major countries) by comparing two perspectives: objective welfare (Human Development Index/HDI) and subjective welfare (World Happiness Index). Using a balanced panel dataset from 2015–2023, the research applies different econometric approaches for each model, namely the Random Effect Model (REM) for HDI analysis and the Common Effect Model (CEM) for happiness analysis. Empirical findings indicate a striking welfare paradox across the six sample countries. In the objective dimension (HDI), economic stability (GDP) and governance free from corruption (CPI) are proven to be the main positive and significant drivers, while government expenditure (GovExp) shows no meaningful impact, suggesting budget inefficiency. Conversely, in the subjective welfare model, the Easterlin Paradox emerges, as GDP and the corruption index have no significant effect on the happiness index. The happiness levels in these six countries tend to be more influenced by government expenditure. This study concludes that strong economic fundamentals and clean governance free from corruption are essential to building a high quality of human life, whereas citizens’ life satisfaction is more determined by the direct presence of the state through public spending.

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi dan keterampilan perencanaan keuangan bagi pelaku industri rumahan, khususnya penjahit perempuan dan ibu rumah tangga di sentra konveksi Desa Kalitengah, Kecamatan Wedi, Klaten. Permasalahan rendahnya literasi keuangan, tidak adanya pencatatan keuangan, serta tumpang tindih antara keuangan pribadi dan usaha menjadi hambatan utama dalam pengambilan keputusan finansial dan keberlanjutan usaha. Program ini dilaksanakan melalui pendekatan edukatif dan partisipatif yang meliputi penyuluhan interaktif, pelatihan pencatatan keuangan, simulasi perencanaan anggaran, diskusi kelompok, serta pendampingan individual. Materi disampaikan secara kontekstual menggunakan bahasa sehari-hari dan narasi kehidupan nyata, serta mengintegrasikan nilai kearifan lokal seperti prinsip “kembali ke akar”. Hasil evaluasi menunjukkan peningkatan pemahaman peserta terhadap pentingnya pencatatan pemasukan-pengeluaran, penyusunan anggaran rumah tangga, serta perubahan sikap terhadap konsumsi dan manajemen keuangan keluarga. Kegiatan ini terbukti efektif dalam mendorong transformasi perilaku keuangan yang lebih bijak dan dapat direplikasi dalam pemberdayaan ekonomi rumah tangga berbasis komunitas

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study examines the impact of rising commodity prices on household expenditure patterns from the perspective of conventional economic literature. The review method is used to trace and synthesize the findings of studies published nationally in the last five years. The main objective is to analyze how inflationary pressures on basic necessities such as food, fuel, and housing affect expenditure shifts. The review reveals that rising prices of basic products cause families to reduce discretionary spending, allocate budgets, and occupy lower welfare levels. This study contributes to policy recommendations by identifying the most important expenditure factors and recommending targeted social protection. This conceptual article promotes the role of fiscal and monetary stability in fostering household purchasing power in developing countries such as Indonesia. The impact on the economic bottom line is considered in great depth, strengthening the role of price controls, subsidies, and income redistribution activities..

This study aims to evaluate the existence of significant differences in the level of monthly shopping expenditure between male and female consumers. The background of this study is based on the assumption that consumption behavior is influenced by various social, psychological, and economic factors, including potential differences in behavior based on gender. The methodology used is a comparative quantitative approach with data collection through questionnaires from 42 respondents selected using purposive sampling techniques. The instruments used have undergone validity and reliability tests with results that meet the criteria. Data were analyzed using a normality test and continued with the Mann-Whitney test to determine differences in spending between respondent groups based on gender. The results of the analysis showed that there was no statistically significant difference between male and female monthly spending, although descriptively, the average ranking of male spending was higher. This finding indicates that gender is not the main factor influencing the size of monthly consumption expenditure. Therefore, marketing strategies and economic policies need to pay attention to consumer characteristics more holistically, not solely based on gender.

This study aims to examine and compare the expenditure and income patterns between traditional market traders in Sukaramai Market and MMTC with street vendors operating around the State University of Medan (UNIMED). This study is based on the main differences between the two groups, especially related to business legality, sales location, and operational costs, which have the potential to affect business effectiveness and the economic welfare of the actors. The comparative quantitative method was used to collect data through questionnaires and Simple Random Sampling sampling techniques on 45 respondents, consisting of 30 market traders and 15 street vendors. The collected data were then analyzed using statistical inference techniques to obtain accurate and reliable parameter estimates. The results of the study show that market traders have an average income of IDR 9.37 million with expenses of IDR 6.7 million per month, so that the net profit obtained reaches IDR 2.67 million. Meanwhile, street vendors have an average income of IDR 7.2 million and expenses of IDR 5.53 million, so that their net profit is around IDR 1.67 million. Although market traders' expenses are higher, they still get a greater net profit. This study confirms that business location, legality, and management system factors significantly affect the efficiency and economic success of traders. This finding is very relevant as a basis for formulating fair and sustainable policies for empowering the informal sector, especially for small and micro traders in urban areas, in order to optimally improve their economic welfare.

This study aims to analyze the spending patterns of students at the Faculty of Islamic Economics and Business (FEBI), State Islamic University of North Sumatra (UINSU), and to examine the implementation of personal financial planning in their daily lives. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with 40 students from various departments and semesters, selected purposively. The findings indicate that most students have high expenditures on consumption needs such as food and internet access, as well as lifestyle expenses like online shopping and entertainment. The majority do not regularly prepare a financial budget, rarely record their expenses, and exhibit impulsive spending behavior influenced by social pressure and digital media. Although students possess theoretical knowledge of Islamic economic values, their practical application in financial management remains limited. This study recommends the need for more practical, Islam-based financial literacy programs within the FEBI UINSU environment. Financial training and mentoring programs are considered essential to enhance students' financial awareness and independence.

This study aims to analyze the effectiveness of village fund expenditure in Kedamean Village, Kedamean District, Gresik Regency in 2025. The approach used is qualitative with descriptive methods, through in-depth interviews with the Village Head, Treasurer, and Village Consultative Body, as well as analysis of official documents such as budget realization reports and Village Budget Work Plans. The results of the study indicate that village fund expenditure in Kedamean Village is classified as very effective which has followed the principles of transparency and accountability according to regulations, but several obstacles are still found such as inconsistencies between planning and implementation, limited capacity of village officials, and less than optimal realization of development programs and community empowerment. This study recommends strengthening the capacity of village officials, increasing community participation, and optimizing internal and external supervision to increase the effectiveness of village fund expenditure in order to achieve sustainable village development and improve community welfare.

Climate change is a global challenge that affects various aspects of life, including economic development. The concept of green budgeting has emerged as an important strategy to ensure the efficiency of public spending while supporting sustainable development in Indonesia. This research analyzes the potential of green budgeting to enhance the efficiency of environmental budget management, focusing on public fiscal policies that align with sustainability. By implementing mechanisms such as climate-based budgeting (CBT), the government can increase the budget for programs aimed at mitigating and adapting to the impacts of climate change, but also faces structural challenges such as a lack of human resources and the absence of a comprehensive oversight system. This study adopts a qualitative approach to identify the relationship between public expenditure efficiency and the implementation of green budgeting in development policy, using literature review methods. Research results show that the distribution of green budgets in the state budget (APBN) is still limited, indicating a potential inefficiency in fund allocation. Therefore, it is necessary to enhance institutional capacity, integrate monitoring systems, and commit to implementing fiscal policies that consider the environment by both the central and local governments.    

The postpartum period, which begins with the delivery of the placenta and ends when the reproductive organs return to their pre-pregnancy state, lasts approximately 6-8 weeks. During this period, many mothers face challenges related to breast milk production, resulting in insufficient or absent milk flow. This condition, if untreated, can hinder the breastfeeding process and affect both maternal and infant health. To address these challenges, several interventions such as warm compresses and oxytocin massage have been explored. The aim of this study was to assess the effectiveness of these two methods in improving breast milk flow among postpartum mothers. A quasi-experimental design was employed, utilizing a non-equivalent control group with pre-test and post-test measurements. The study targeted postpartum mothers who were experiencing difficulties with breast milk production. Purposive sampling was applied to select participants who met the inclusion criteria. The results showed significant differences between the effects of warm compresses and oxytocin massage on postpartum breast milk flow, with a p-value of 0.002 (<0.05), indicating that both methods positively influenced milk production. However, it was found that oxytocin massage had a more pronounced effect on milk flow compared to warm compresses. These findings suggest that oxytocin massage may be a more effective intervention for enhancing breast milk production in postpartum mothers, thus providing valuable information for healthcare professionals aiming to support new mothers in the breastfeeding process. The study also highlighted the importance of personalized care based on individual needs. Further research is recommended to investigate the long-term impact of these interventions and their broader application in various postpartum care settings. Additionally, exploring other complementary approaches could offer a more comprehensive strategy for managing breastfeeding difficulties in the postpartum period.

Digital transformation has become a central driver in reforming public services in Indonesia. However, the effectiveness of government expenditure in supporting this transition remains a critical issue. This study aims to examine the extent to which public spending contributes to the improvement of digital public service quality, efficiency, and accessibility. Using a quantitative approach with a descriptive-explanatory design, data were collected from ten regional governments through documentation and surveys. The results show a positive correlation between government spending on digitalization and service performance, although this relationship is also influenced by factors such as infrastructure readiness, human resource capacity, public participation, and inter-agency coordination. The findings emphasize the importance of sustainable budgeting and measurable monitoring in managing digital fiscal policies. The study recommends an integrated strategy combining fiscal planning, bureaucratic capacity-building, and public digital literacy to ensure inclusive and impactful digital service transformation.

Government spending policy plays a key role in providing funds for the development and maintenance of infrastructure, including transportation, energy, clean water, and other public facilities. This study aims to analyze the effect of government spending policy on the quality of infrastructure in developing countries, with a focus on the effect of government budget allocation in the infrastructure sector on improving the quality of services and its impact on the regional economy.  

Economic growth measures the achievement of the development of an economy from one period to the next. Theoretically, government spending allocated for the public interest and public welfare will encourage an increase in per capita income that is getting bigger from year to year. Investment is essentially also the initial step in economic development activities. This study aims to determine the Effect of Development Spending and Investment on Economic Growth in North Sumatra Province. The analysis technique used is data analysis in this study using a descriptive analysis method based on the descriptions that support the analysis. The results of this study indicate that partially the government spending variable has a significant negative effect on economic growth in North Sumatra Province with a significance value of 0.0030.05. Based on the results of the simultaneous test calculation, it is known that both government spending and investment variables simultaneously have a positive and significant effect on economic growth in North Sumatra Province with a significance value of 0.030.

This study aims to determine the effect of government spending in the education, health and infrastructure sectors on economic growth and HDI in Aceh Tamiang Regency. The data used are time series data for the period 2014-2023. The data analysis method uses path analysis. The results of the study indicate that government spending in the education, health and infrastructure sectors directly has a positive and insignificant effect on economic growth in Aceh Tamiang Regency. Directly, government spending in the education sector has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector and economic growth directly have a positive and significant effect on HDI in Aceh Tamiang Regency. Indirectly, government spending in the education sector through economic growth has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector through economic growth indirectly has a positive and significant effect on HDI in Aceh Tamiang Regency. The coefficient of determination value of 0.9998 indicates that 99.98% of the information contained in the data can be explained by the model, while the remaining 0.02% is explained by other variables outside the model, such as poverty, unemployment, population and other variables.

The postpartum period, which begins with the delivery of the placenta and ends when the reproductive organs return to their pre-pregnancy state, lasts approximately 6-8 weeks. During this period, many mothers face challenges related to breast milk production, resulting in insufficient or absent milk flow. This condition, if untreated, can hinder the breastfeeding process and affect both maternal and infant health. To address these challenges, several interventions such as warm compresses and oxytocin massage have been explored. The aim of this study was to assess the effectiveness of these two methods in improving breast milk flow among postpartum mothers. A quasi-experimental design was employed, utilizing a non-equivalent control group with pre-test and post-test measurements. The study targeted postpartum mothers who were experiencing difficulties with breast milk production. Purposive sampling was applied to select participants who met the inclusion criteria. The results showed significant differences between the effects of warm compresses and oxytocin massage on postpartum breast milk flow, with a p-value of 0.002 (<0.05), indicating that both methods positively influenced milk production. However, it was found that oxytocin massage had a more pronounced effect on milk flow compared to warm compresses. These findings suggest that oxytocin massage may be a more effective intervention for enhancing breast milk production in postpartum mothers, thus providing valuable information for healthcare professionals aiming to support new mothers in the breastfeeding process. The study also highlighted the importance of personalized care based on individual needs. Further research is recommended to investigate the long-term impact of these interventions and their broader application in various postpartum care settings. Additionally, exploring other complementary approaches could offer a more comprehensive strategy for managing breastfeeding difficulties in the postpartum period.