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This study aims to determine the implications of accounting information systems (AIS) as a business strategy for SMEs in Madiun City. Economic digitalization has a major effect on SMEs. One of the implications (Angelina Wijaya Tan et al., 2024) of this economic digitalization is the transformation carried out by SME actors into the digital era, including the use of Accounting Information Systems (AIS). Efficiency is needed by SMEs in order to keep up with the changing times. The use of this AIS can improve the reporting process and business processes carried out by SMEs. Another advantage (Ari Rohmana & Hwihanus Hwihanus, 2023) of using this AIS is to avoid recording errors and reduce waste. It can be seen that AIS has an important role in the business processes carried out by SMEs. The research method used is qualitative research. The respondents used were SMEs in Madiun City.  

This study aims to explore the impact of long-term hijab use on women's hair health. Hair is considered an important part of one's appearance and is often seen as an indicator of physical well-being. The research began after a proposal seminar and was conducted at the Department of Beauty and Cosmetology at Padang State University.Based on existing literature, the use of the hijab can affect hair condition because it covers the head continuously, which may restrict air circulation and increase moisture on the scalp area. Previous studies have shown that women who wear the hijab for more than eight hours a day are at risk of experiencing hair problems such as hair loss, dandruff, and split ends. However, this research also notes that proper hair care can reduce these negative effects, so women who take good care of their hair tend to have healthier hair even while wearing the hijab.The focus of this study is on the general impact of hijab use on hair health, without considering the different hair types of the respondents. The results from observations and interviews emphasize the importance of selecting appropriate hair products to minimize the negative effects of hijab use, supporting the findings of previous studies.

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.

Circulating drugs without a distribution permit is a criminal act, where the drugs being distributed are not necessarily relevant to their composition and manufacture. This means that the safety, efficacy and benefits of drugs being traded are not guaranteed. Then the perpetrators of distributing drugs without a distribution permit will be punished and subject to criminal penalties. In this case Law no. 17 of 2023 concerning Health regulates criminal provisions for perpetrators of distributing drugs without a distribution permit with a prison sentence of 12 years and a fine of five billion rupiah, but the criminal sanctions imposed by the judge in decision case number 111/pid.B/2013/PN/ are reduced. Mtr does not provide a deterrent effect for perpetrators. The problems in this research are: first, what is the responsibility for perpetrators of criminal acts of distributing drugs without a distribution permit? Second, what are the judge's considerations in handing down a decision regarding the distribution of drugs without a distribution permit in case number 111/pid.B/2013/PN/Mtr?The results of this research are to show that the form of responsibility of the defendant is in accordance with the elements of responsibility, because the actions carried out by the defendant contained an element of intentional error and the judge sentenced the defendant to 10 months' imprisonment, which according to the author was not appropriate because the sentence This will not have a deterrent effect on the perpetrator.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

This study aims to determine the impact of implementing Augmented Reality (AR) features on mobile shopping applications on purchasing decisions of Generation Z consumers, especially first-time buyers. The research method uses a quantitative approach, the study involved 385 Generation Z respondents (aged 18-25 years) who were using AR features for shopping for the first time. The results of multiple linear regression analysis show that AR Visual Quality (X1), AR Interactivity (X2) and AR Ease of Use (X3) have a significant positive effect on Purchasing Decisions (p <0.000). The study revealed that 78.5% of AR features influence Generation Z in deciding to purchase on mobile shopping applications. In this case, it can be concluded that the presence of AR features can reduce Gen Z's hesitation in deciding to purchase for first-time buyers. Key factors influencing purchasing decisions include AR visualization quality, ease of use, and feature interactivity.

Companies often face various obstacles related to managing raw material inventory to meet demand, one of which is Peuyeum Ketan Istimewa. Working in the food processing industry, of course, raw material inventory management needs to be planned optimally to avoid various risks that can harm the company. The Quantity Discount model is used to take advantage of cost savings provided by suppliers when purchases are made in large quantities, while other efforts that can help manage raw materials in a company are by knowing the safety stock and reorder point of raw materials and also forecasting demand to predict future demand. This study will use the Quantity Discount model which optimizes inventory levels by considering storage costs, ordering costs, and quantity discounts. The calculations carried out are also to find the value of the company's Safety Stock and Reorder Point. The results of this study indicate that the use of the Quantity Discount method can reduce total costs by Rp26,319,267/year, while forecasting using the seasonality method increases the accuracy of demand predictions, thus enabling more efficient inventory management. The implementation of this model is expected to provide a significant contribution to operational efficiency and cost reduction at Peuyeum Ketan Istimewa

This study examines the effect of market risk, investor sentiment, and interest rates on the performance of energy sector stocks in Indonesia for the period 2019–2023, with market liquidity as a mediating variable. The study was conducted through a literature review by identifying and analyzing various related studies. Secondary data was obtained from scientific journals and related reports using relevant literature selection techniques. The results of the study indicate that oil price volatility, investor sentiment, and interest rate changes significantly affect the performance of energy sector stocks. Market liquidity was found to be able to reduce the negative impact of market risk and interest rates, and strengthen the positive influence of investor sentiment on stock prices. This study concludes that market liquidity plays an important buffer in maintaining the stability of stocks in the energy sector, especially in dealing with market fluctuations. The results of this study contribute to investment managers in developing more adaptive portfolio strategies and to regulators in creating policies that support market liquidity.

This research aims to examine the management of environmental risks arising from the use of fossil energy and strategies for transitioning to green energy in the business sector. The main focus of the research is to analyze the managerial role in facing environmental regulatory challenges, as well as how leaders and managers can develop a culture of sustainability within the organization. This research uses a qualitative approach with in-depth interview techniques and document analysis on large companies in the industrial and manufacturing sectors that have adopted or are transitioning to green energy, in the period June-September 2024. The results show that companies that successfully reduce environmental risks have a clear and strong energy transition strategy, including investments in green technology and managerial training related to sustainability. The biggest challenges faced are government policy uncertainty and the high costs involved in green energy implementation. In addition, this study also highlights the important role of visionary leaders and competent managers in driving organizational culture change towards sustainability. The implication of this research is the importance of a proactive, innovative management approach and compliance with environmental regulations in the face of green energy transition.

This study aims to examine the role of housewives in waste reduction through the implementation of 3R (Reduce, Reuse, Recycle) principles, serving as a means to influence waste management behaviors and foster the adoption of a community-driven circular economy. This approach is designed to involve the broader business environment and city government. The research employs a descriptive qualitative method, focusing on the collection of data and information without reliance on quantitative calculations.The findings highlight that the participation of housewives plays a significant role in engaging individuals and groups in waste management activities. The study underscores the importance of community involvement in providing suggestions, expressing opinions, and actively participating in waste management initiatives. The research emphasizes that housewives play a critical role in waste collection, aligning with the principles of 3R. This role contributes to fostering clean and healthy living behaviors within communities, reinforcing the essential contribution of housewives in achieving sustainable waste management practices.

This study aims to evaluate the efficiency of Batam’s regional investment policies, focusing on their effectiveness in fostering sustainable economic growth. Batam, one of Indonesia's fastest-growing cities, has experienced significant industrial development, making investment policies a crucial factor in ensuring continued economic progress. The research examines key aspects of these policies, including efforts to reduce bureaucracy in investment processes, create incentives that align with regional development goals, and enhance the monitoring of investment activities. By analyzing the current policies through a comprehensive evaluation framework, this study identifies challenges such as institutional dualism, legal uncertainties, and slow investment growth, which hinder the city's economic development. Additionally, it explores solutions for optimizing these policies to improve their efficiency, thereby contributing to sustainable growth and greater competitiveness for Batam. The findings of this study provide critical insights for policymakers seeking to enhance Batam's investment climate and overall economic performance.

The seismic and magnetic data are well known for the investigation of tectonic structures and their directions on surface and subsurface, a methodological approach integrated the seismic and magnetic data interpretation combined with field measurement on cracked building and its underlying substratum, represented by Agadez sandstones and basement. The extraction of seismic lineaments from West African seismic map showed the seismic directions oriented NW-SE (N135 to N160°), passing through the studied area. The structural interpretation of magnetic map show that the Agadez region is also affected by the subsurface lineaments mainly oriented in NW-SE (N135°) directions, which are similar to the identified seismic lineaments in the same zone. A structural study carried out on the Agadez sandstones and the underlying basement, showed that faults and fractures oriented N120° to N165°, affect both the basement of the Aïr Mountains and the sandstone for­mations on which the city of Agadez is built. These observations showed that building cracking in Agadez region has a higher propagation tendency according to the directions rang­ing from NW-SE (N135°) to NNW-SSE (N165°). Therefore, the buildings cracking has a stronger propagation component according to these mean directions those are not recommended for building. To prevent and reduce the risks related to building cracking in Agadez region, it is highly recommended to build in the minor directions of cracking propagation which correspond to NE and SW directions.

Indonesia, as a tropical country, faces a high risk from ultraviolet (UV) radiation that can damage skin and health. This study aims to evaluate the knowledge and behavior regarding sunscreen use among students of the Faculty of Tourism and Hospitality. The method used is a survey with questionnaires distributed to respondents. Results indicate that although students are aware of the importance of using sunscreen, the usage rate remains low, and many do not choose safe products. These findings highlight the need for increased knowledge about proper sunscreen selection and the dangers of UV exposure. The implications of this research emphasize the importance of further education on correct sunscreen use, as well as the necessity for outreach activities to raise awareness about skin protection from sun exposure. Thus, it is hoped that adolescents can better maintain their skin health and reduce the risk of diseases caused by excessive UV exposure.

PT XYZ) is a company which focuses on integrated aquaculture. Operating since 1987, PT XYZ has a fish and shrimp feed factory, fish and shrimp breeding and rearing as well as marine fish food processing and cold storage for local and global markets. At PT XYZ, especially the Quality Control division, there are still ineffective analysis activities, namely piece length analysis. An effort to increase productivity is by designing an automatic cut length analysis machine with the aim of maximizing efficiency and effectiveness. Therefore, the objective function of this research was carried out to design and increase productivity and reduce inefficient activities. From this, it is necessary to design and optimize activities to have a positive impact on the company. This research uses Blender software and the Multimedia Development Life Cycle (MDLC) method which includes concept, design, material collecting, assembly, testing and distribution. The results of this research show that this machine design is very effective and practical for the company and allows the company to improve maximum performance

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

Bullying among students is a serious issue that impacts their mental, physical, and social well-being and disrupts learning activities at school. This study aims to explore the role of teachers in preventing bullying in schools through collaborative art education, utilizing a case study approach at an elementary school. Collaborative art was chosen as a method due to its potential to encourage positive interactions and empathy development among students. Data were collected through classroom observations, in-depth interviews with teachers, and focus group discussions with participating students. The results indicate that teacher-facilitated collaborative art effectively reduces bullying behaviors, fosters harmonious relationships among students, and enhances social skills and empathy. In conclusion, collaborative art education shows promise as a preventive method against bullying, and it is recommended for broader integration as part of character education strategies in schools.

Mathematics anxiety can reduce students' ability to understand and solve mathematical problems, thus affecting their overall attitude towards mathematics. Mathematics anxiety, a psychological factor that can affect students' learning achievement in mathematics learning in high school, makes it the most challenging subject in school. This study aimed to identify the effect of mathematics anxiety on students' learning achievement at the high school level and to analyze strategic factors that can help reduce mathematics anxiety for students. This study used a quantitative method with an ex post facto research type with a correlational design. The population was grade X high school students in South Tangerang, with a sample size of 84. The side technique used cluster random sampling. Data collection used an instrument in the form of a mathematics anxiety and learning achievement questionnaire. Data analysis was carried out through partial correlation and multiple correlation with a significance level of 0.05, and the prerequisite test analysis used normality, linearity, and multicollinearity tests. The results showed that mathematics anxiety influenced by self-efficacy factors, classroom climate, and academic support from parents and peers significantly affected students' learning achievement in high school. Schools can facilitate a more conducive learning environment to minimize mathematics anxiety and improve learning outcomes. Implementing a learning program that is psychologically responsive and adaptive to students' needs is expected to improve students' mathematics achievement significantly..  

Korean wave perm is the latest trend in curling hair. The price of the tools used is in the range of Rp1,000,000 to Rp5,000,000. The purpose of this research is to replace the digital perm tool with a hair dryer so that production costs can be reduced. The methods used in this research are observation, documentation, interviews, literature, questionnaires and experimental methods. Based on the assessment by 5 expert validators about the feasibility technique of using a hair dryer as a tool in curling that the technique effectiveness indicator scored 21 said to be feasible, time efficiency score 23 said to be very feasible, the cost got 21 said to be feasible, and the final result got 24 said to be very feasible. In addition, a public test was conducted to see the results of the public's level of liking for the technique of using a hair dryer as a curling tool by distributing questionnaires to 60 respondents, the results of which were 100% agreed that hair dryers could replace digital perm tools as well as save pioneering salon expenses, in the final results of the technique 55% of respondents liked it, 26.7% of respondents quite liked it and 18.3% of respondents really liked it so that 98.3% of respondents agreed that hair dryers could replace digital perm. It can be concluded that the hair dryer is feasible to use as a substitute for digital perm tools in curling korean wave perm.

This study uses hot glue as the main material for making 3D nail art accessories because of its ease of formation and its potential to reduce nailist dependence on 3D accessory techniques. The author made 3D nail art accessories with and without tool molding, with the aim of understanding the manufacturing process, assessing feasibility, and evaluating the level of public preference for this product. This study used observation, literature, documentation, questionnaire, experiment, and qualitative descriptive analysis methods. The results of the second experiment showed that nail art products from hot glue had high feasibility, with the highest scores on the color indicators (14), adhesion (15), and neatness (14), and designs that received a decent score (13). Public tests from 30 respondents showed a high level of agreement on the aspects of color (4.3), adhesion (3.9), neatness (4.3), and design (4.2). The process of making 3D nail art accessories from hot glue using tool molding involved applying baby oil, shooting hot glue, and cutting with scissors. This study suggests the need for further research to improve the design and color variations of 3D nail art accessories made from hot glue.

One of the government's steps to reduce maternal and infant mortality rates starts from adolescence by giving blood-boosting tablets to pregnant women Anemia is defined as a low hemoglobin (Hb) concentration in the blood. The high coverage of giving 90 Fe tablets to pregnant women does not guarantee a reduction in anemia if adherence to Fe tablets is still low. The research aims to determine the relationship between the level of compliance with the consumption of Fe tablets and the incidence of anemia in third trimester pregnant women. The observational research design uses a cross-sectional design. The research sample of third trimester pregnant women at Bhayangkara Banjarmasin Hospital consisted of 25 respondent. Sampling used Random Sampling technique. Data analysis includes univariate analysis and bivariate analysis using the Chi-Square statistical test. The statistical test results showed that there was a relationship between the level of compliance with the consumption of Fe tablets and the incidence of anemia in pregnant women in the third trimester at Bhayangkara Hospital, Banjarmasin. The lower the mother's level of compliance with taking Fe tablets, the greater the risk of developing anemia. The results of this study were that the majority of respondents studied had non-compliance in consuming blood supplement tablets (28%) and respondents who experienced anemia were (72%). The result was a p value <0.01, so there was a relationship between adherence to iron consumption and anemia. Respondents who did not comply with iron consumption had a 25.0 times greater risk of anemia. The conclusion in this study is that there is a relationship between compliance with Fe tablet consumption in TM III pregnant women and the incidence of anemia at Bhayangkara Banjarmasin Hospital.