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Community Health Centers (Puskesmas) are facilities established to implement promotive, preventive, curative, and rehabilitative health services by the government, local authorities, and the community. The system of drug planning and procurement plays a pivotal role in determining drug availability and the budget allocation required. This study aims to evaluate the process of drug planning and procurement using a combination of the ABC-VEN and Reorder Point (ROP) methods at the Belik Community Health Center, Pemalang Regency. This research is a descriptive analysis employing a retrospective case study design with data collection from January to December 2023 and supported by interviews. The results show that the ABC-VEN combination analysis identified: AV group (1 item; 0.29%; cost IDR 4,662,000), AE (45 items; 12.86%; IDR 271,578,813), AN (7 items; 2.00%; IDR 65,272,502), BV (7 items; 2.00%; IDR 7,825,526), BE (53 items; 15.14%; IDR 70,352,382), BN (11 items; 3.14%; IDR 15,283,936), CV (19 items; 5.43%; IDR 3,687,488), CE (194 items; 55.43%; IDR 42,690,036), and CN (13 items; 3.71%; IDR 2,779,589). Drugs in groups AN, BN, and CN (Additional group) should be prioritized for reduction; AE, BE, and CE (Main group) are second priority; while AV, BV, and CV (Priority group) must always be available. The highest Reorder Point (ROP) was for Dexamethasone at 64,067 tablets, while the lowest was Betason skin ointment with 0 tubes.

This study aims to determine whether the variable of e-commerce adoption can mediate the effect of technology readiness and financial literacy on the financial performance of MSMEs. The population in this study consists of MSMEs in the food and beverage trade sector in Bojonegoro Regency. The sampling technique employed in this research is purposive sampling, with the criteria being MSMEs in the food and beverage trade sector in Bojonegoro that have adopted e- commerce platforms. The sample size in this study is 44 respondents, with data collected using questionnaires. Data analysis was conducted using SPSS software version 22 and the Sobel Test. The results of this study indicate that technology readiness significantly affects e-commerce adoption, whereas financial literacy does not affect e-commerce adoption. Furthermore, the variables of technology readiness, financial literacy, and e-commerce adoption do not significantly affect financial performance, and e-commerce adoption cannot mediate the influence of technology readiness and financial literacy on financial performance.

This study aims to analyze the impact of Total Asset Turnover, Debt to Equity Ratio, Return on Equity, and Sales Growth on the Price to Book Value of the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a quantitative study using purposive sampling to determine the sample, resulting in 50 companies out of 84. The analytical model employed is multiple linear regression. The results of this study indicate that Total Asset Turnover, Debt to Equity Ratio, and Sales Growth have a significant positive effect on Price to Book Value, while Return on Equity has no effect on Price to Book Value.

This article aims to analyze the representation of the journalist profession in the novel Bulan Terbelah di Langit Amerika by Hanum Salsabiela Rais and Rangga Almahendra. Through Alfred Schutzl's representation theory approach, this study explores how the journalist profession is depicted in facing ethical, social, and professional challenges. The main focus of this study is on the character of Hanum who struggles to find sources, compose articles with sensitive themes, and face moral dilemmas amidst the issue of Islamophobia after the 9/11 tragedy. This study uses a qualitative method with text analysis to reveal the journalism process that Hanum undergoes as a reflection of the dynamics of the profession in the real world. The findings show that the journalist profession is depicted as a job that requires integrity, courage, and the ability to bridge different perspectives in stressful situations. This article is expected to provide insight into how literary works can represent the journalist profession and inspire further discussion on the role of journalism in shaping public perception.

Background: Spinal anesthesia is anesthesia performed on patients who are still conscious with the aim of eliminating the conductivity process at the sensory nerve endings or fibers in certain parts of the body. Research Objectives: This study aims to determine changes in blood pressure before induction of spinal anesthesia and after induction of spinalanesthesia.        Research Methodology: Thisresearchisa descriptive observational study with a quantitative research design that focuses on variable analysis, especially intra-anesthesia blood pressure after application of spinal anesthesia. This research uses an analytical design with a cross-sectional approach. Results: It is known that the systolic blood pressure 5 minutes after spinal anesthesia was found to be mean (114.89 mmHg), median (118 times/minute) and mode (132 times/minute), diastole 5 minutes after spinal anesthesia was obtained as mean (70.09 mmHg), Median (70 times/minute), and Mode (70 times/minute). It is known that systolic blood pressure 10 minutes after spinalanes the siaobtained Mean (102.96mmHg), Median (102 times/minute) and Mode (80 times/minute), Diastole 10 minutes after spinal anesthesia obtained Mean (67.32mmHg), Median (70 times/minute), and Mode (60 times/minute). It is known that systolic blood pressure 15 minutes after spinal anesthesia obtained Mean (119.47 mmHg), Median (118 times/minute) and     Mode (100 times/minute), Diastole 15 minutes after spinal anesthesia obtained mean (71.11 mmHg), Median (70 times/minute), and Mode (80 times/minute). Conclusion: This study can conclude that patients undergoing spinal anesthesia may experience a decline due to the effects of spinal anesthesia.

This study explores the relationship between language, culture, and society, all three of which are interdependent and inseparable. Language and culture are integral components that shape the identity of a society, and language functions as a cultural mirror and social glue. The method used is a qualitative approach based on literature which aims to examine the importance of language and culture in forming community identity. The results of the study are then narrated in descriptive form. This research aims to study and understand the concept of culture and language about how cultural changes influence the evolution of language and shape the identity of a society. Language has also experienced changes with the emergence of pop culture phenomena (popular culture). These changes reflect societal trends and changes. By analyzing the interrelationships of language, culture and society, this research provides insight into the complex dynamics of identity formation and their implications for social cohesion.

The rapid development of information technology has brought significant changes, particularly in the area of cybercrime, such as electronic document forgery. This research explores the role of digital forensics and information technology in proving electronic document forgery crimes in Indonesia, using a normative legal research approach. The study employs both a statute approach and a conceptual approach to analyze the effectiveness of digital forensics in uncovering electronic crimes. The findings show that while digital forensics plays a crucial role in investigating electronic document forgery, there are several complex challenges in its implementation. One of the major obstacles is the limited number of certified digital forensic experts in Indonesia, with only 147 professionals qualified in this field. Additionally, the existing legal regulations have not kept pace with the rapid advancements in digital technology, which poses significant challenges to enforcement efforts. The study identifies various technical barriers, such as the complexity of forensic technologies, the volatile nature of digital evidence, and the ever-evolving techniques used by cybercriminals. These factors complicate the process of proving electronic crimes and pose difficulties for investigators. In response to these challenges, the research recommends strategic measures such as strengthening the capacity of forensic laboratories, harmonizing legal regulations with technological advancements, and improving the competency of human resources in both technological and legal fields. The study contributes to the development of a conceptual framework for cyber law enforcement, providing a comprehensive perspective on the challenges faced in proving electronic crimes in the digital age. The research aims to inform policymakers in crafting more effective and adaptive law enforcement strategies.

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

Fornication is all acts related to sexual life that violate decency (decency) including sexual intercourse outside of marriage. The Criminal Code classifies criminal acts of sexual abuse where the victim is a child. Children are the younger generation and potential human resources, therefore perpetrators of criminal acts of sexual abuse against children must be subject to appropriate punishment. The focus of the study in this research is to find out the side of justice in the decision of the panel of judges which is not in accordance with the actions of the defendant (Decision Study Number 07/Pid.Sus.A/2023/Pn Byw) case study of Banyuwangi Regency from the demands of the public prosecutor to the decision of the panel of judges what was imposed on the defendant was in accordance with the defendant's actions. From the results obtained in this research, the public prosecutor in his demands did not match the defendant's actions. The author feels that the panel of judges and public prosecutors in their decision gave criminal sanctions to the defendant that were not in accordance with the defendant's actions, because the perpetrator had more than one case.

Islamic Religious Education in schools plays an important role in shaping Muslim personalities that reflect authentic Islamic values. The main goal is for students to not only practice religious teachings as a routine, but also understand the meaning of every worship they do, both for themselves and their relationship with God. Islamic Religious Education plays a role as the main pillar in shaping Islamic character, with an approach that involves learning religious values ​​consciously and systematically. This study uses a library research method by analyzing various references from journals and books that discuss the role of Islamic Religious Education in character formation. The results of the study show that this education contributes significantly to building a society that has moral responsibility and strong Islamic character. By strengthening faith and piety, students are expected to avoid negative behavior that can damage social life and endanger national unity. Therefore, Islamic Religious Education is a long-term investment in creating individuals who are not only intellectually intelligent, but also have noble morals according to Islamic teachings.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

The predictive role of oxidative stress in the pathophysiology of human pregnancy is of particular interest, as oxidative stress is increased in normotensive pregnant women through systemic inflammatory response, reactive oxygen species (ROS), and reactive nitrogen species (RNS). This study involved 40 consenting pregnant women recruited from St. Philomina Catholic Hospital, Edo State, Nigeria. Data obtained were analyzed using GraphPad Prism 9. Results were expressed as mean ± SEM, with a P-value of ≤ 0.05 considered statistically significant. Malondialdehyde (MDA) increased from 3.75 ± 0.42 U/L in normotensive women to 4.53 ± 0.59 U/L in preeclamptic women. However, this increase was not statistically significant (p<0.05; 0.2903). Catalase activity decreased from 114 ± 8.07 U/L in normotensive women to 84.02 ± 21.58 U/L in preeclamptic women, but this decrease was also not statistically significant (p<0.05; 0.1909). Superoxide dismutase (SOD) increased from 40.82 ± 1.23 U/L in normotensive women to 71.90 ± 5.61 U/L in preeclamptic women. This increase was statistically significant (p<0.05; <0.0001). Glutathione peroxidase (GSH) decreased from 66.74 ± 10.35 U/L in normotensive women to 50.63 ± 8.96 U/L in preeclamptic women, but this decrease was not statistically significant (p<0.05; 0.2466). These findings suggest the potential predictive roles of these biomarkers in identifying and monitoring preeclampsia.

This study is a field research that attempts to see the extent of the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The success or failure of learning can be seen from the accuracy in choosing the method. This study aims to describe how the planning, implementation and supporting and inhibiting factors in the application of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Sukadana Islamic Boarding School, Kayong Utara Regency. The data collection methods used in this study are; observation , interviews and documentation. Data analysis was carried out through four stages, namely data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that 1) The planning of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes a) the ustadz first reads the learning objectives in the Al-Miftah Lil Ulum method guidebook b) the ustadz first muthala'ah again the material to be delivered, c) the ustadz tells the students to memorize vocabulary and nadzhom imrithi and alfiyah related to the material to be studied. 2) The implementation of the Al-Miftah Lil Ulum method in learning yellow books at the Tarbiyatul Aulad Islamic Boarding School includes the following steps : Opening with Prayer and Intention, Introduction to Vocabulary (Mufradat), Gradual Understanding of Nahwu and Shorof Rules, Application of Rules Through Practical Exercises, Memorizing Vocabulary and Rules, Dialogue and Light Conversation (Muhadatsah), Reading and Translating Texts, Periodic Evaluation and Tests, Reinforcement with Yellow Books (Advanced Level) . 3) supporting factors: availability of competent Ustadz, structured and gradual curriculum, student discipline in memorizing and muthala'ah, supportive learning environment, inhibiting factors: differences in academic background of students, limited learning time, lack of supporting learning media, physical fatigue of students.

Marriage is a physical and spiritual bond between a man and a woman, aimed at forming a happy and lasting family. In marriage, property plays a crucial role and is legally classified as either joint property or personal property, as regulated in Law No. 1 of 1974 and the Compilation of Islamic Law (KHI). However, property ownership often becomes a source of conflict, sometimes leading to divorce.The legal status of property after divorce depends on the applicable legal framework, whether Islamic law, customary law, or the Civil Code (KUHPerdata). To prevent disputes, couples may establish a prenuptial agreement to regulate property ownership and division. This study employs a normative juridical method by analyzing primary, secondary, and tertiary legal materials. The research aims to provide an understanding of the legal status of property in marriage and the importance of prenuptial agreements in avoiding conflicts and ensuring a harmonious household.

This study examines the implementation of policies for the recognition and protection of the indigenous law community in Kampung Kuta, Ciamis Regency. A qualitative approach was employed, gathering data through in-depth interviews, observations, and document analysis. Thematic analysis identified key issues, and triangulation ensured validity by cross-referencing multiple data sources. A central finding is the ongoing conflict between customary laws in Kampung Kuta, which support communal land ownership, and national land regulations that emphasize individual land registration, leading to legal ambiguity and disputes. The study reveals substantial challenges, including inadequate socialization by the government, which has resulted in limited awareness within the indigenous community regarding their rights. Furthermore, limited financial and human resources impede effective implementation, while bureaucratic inefficiencies and poor coordination among implementing agencies have delayed policy outcomes. To address these issues, it is essential to improve resource allocation, conduct regular community workshops to enhance understanding of indigenous rights, and establish a legal framework that harmonizes customary and national laws. Strengthening local authorities and aligning policy objectives with the cultural context of Kampung Kuta are also critical steps. These measures are necessary to safeguard indigenous rights and preserve Kampung Kuta’s cultural heritage, fostering a sustainable model for indigenous rights protection in Indonesia.  

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.  

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

The method applied in this study is Systematic Literature Review (SLR) and this work examines the pertinent literature between 2020 and 2024. The sources included here were Scopus, Web of Science, Google Scholar while using the following keywords; digital communication and profitability. The findings indicate that firms that engage in anticipatory digital media communication receive higher customer interactions of between 10-30% and continued patronage and sales. Furthermore, AI and big data help organizations tailor their communication strategies, maximize CLV and minimize operation expenditures. However, the study also revealed that digital skills’ dearth and organizational reluctance to embrace digital technology are a thorn for firms, particularly MSMEs, regarding the appropriate execution of digital communication strategies. Based on the findings of this study, the conclusion is that enhanced digital communication can enhance the profitability of the company as long as adequate technological platform and increased digitization of company’s employees are in place. As for the suggestions for future research, they include examining the effects of data privacy legislation on Digital Communications Planning and analyzing how manufacturing and, especially, financial service industries can leverage Digital Technology to create a sustainable competitive advantage.

This study investigates the impact of economic policy uncertainty (EPU) on firm value and examines the role of corporate diversification between EPU and firm value. The research utilizes data from food and beverage companies in three countries Indonesia, Malaysia, and Thailand covering the period from 2019 to 2023, with 530 observations from 106 companies. It employs index-based measures for EPU and corporate diversification. Data is processed using Eviews 12, with the selected regression analysis model being the Random Effect Model (REM). The results indicate that diversification has a positive and significant effect on firm value, while EPU does not have a significant influence. Additionally, diversification cannot moderate the negative effects of EPU on firm value. Control variables positively influence firm value, including dividends, debt ratio, and operating cash flow.

Community behavior is the most important role to prevent and break the chain of DHF disease transmission by eradicating DHF mosquito larvae by conducting Mosquito Nest Eradication (PSN) activities through 3M Plus. The role of jumantik cadres is very important in changing people's behavior towards Mosquito Nest Eradication (PSN). The purpose of this study was to analyze the relationship between the role of jumantik cadres and dengue prevention behavior in Pacul Village, Talang Subdistrict, Tegal Regency. This type of research is descriptive correlation with cross sectional approach. The sample was 92 respondents using proportional simple random sampling technique. Data collection used a questionnaire of the role of the jumantik cadre and a questionnaire of Dengue Fever prevention behavior made by the researcher. Rank Spearman correlation test obtained a p value of 0.000 (P <0.05). Indicates that Ho is rejected and Ha is accepted. So it can be concluded that there is a significant relationship between the role of jumantik cadres and dengue prevention behavior in Pacul Village, Talang Subdistrict, Tegal Regency.