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Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

This study examines the Dayak Ngaju Palui oral story as an object of anecdotal text by analyzing its structure, building elements, linguistic rules, and implied meanings. The research focuses on identifying the structure of anecdotal texts in Palui stories, the elements that construct the stories, the linguistic features used, and the meanings implied within them. The study aims to describe these aspects as part of Dayak Ngaju oral literature. A qualitative descriptive method was used to explain the anecdotal texts in depth. The data consisted of six Palui stories: Palui Tulak Namuei, Bapa Palui Tulak Mambuwu, Bapa Palui Tunggu Parei, Bapa Palui Mananjaru Indu Palui, Indu Palui Buhau bara Huma, and Palui Tulak Mamisi. The findings show that all six stories contain complete anecdotal text structures, including abstraction, orientation, crisis, reaction, and coda. The humorous and satirical elements appear mainly in the crisis and reaction sections, distinguishing them from other text structures. The stories are also supported by clear building elements, such as theme, characters, setting, plot, and point of view.

This study aims to develop a strategy for developing praise and worship services through a deeper biblical theology of Psalm 150, as a fundamental solution for congregational growth at YHS Eka Sinta Church in Kapuas Regency. The main premise of this study is based on the crucial disconnect between contemporary church music practices, which tend to be performative, and the essence of the doxology authoritatively contained in the text Scripture. By integrating descriptive qualitative methods and an exegetical biblical theology approach, this study explores the imperative meaning and poetic structure of Psalm 150 and then engages them in intercultural dialogue with the sociocultural context of local churches in Kalimantan. The results reveal that the biblical theology Psalm 150 emphasizes the totality of instrumental use and the universality of the subject of praise as an absolute reflection of God's sovereignty and might. Field findings indicate that the effectiveness of music services is often hampered by technical limitations and theological shallowness of liturgical ministers. This study concludes that healthy congregational growth, both in terms of spiritual quality and quantity, is rooted in the extent to which the church able to actualize biblical theological values ​​in expressions of praise that are relevant and resonate with the cultural background and local identity of its congregation. The resulting strategy offers a holistic ministry model, in which church music returns to its essential function as an instrument of faith transformation and a means of growing the Kingdom of God, adaptively yet faithful to the biblical text.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

Needle Stick Injury (NSI) is a serious occupational hazard among healthcare workers due to the risk of transmitting bloodborne pathogens. A preliminary study at Puskesmas X found that 60% of healthcare workers had experienced NSI. This study aimed to analyze the relationship between work standards, skills, and training with the incidence of NSI among healthcare workers (nurses and midwives) at Puskesmas X, East Bolaang Mongondow Regency. An analytical observational study with a cross-sectional design was conducted. A total sampling technique was used, resulting in 37 respondents. Data were collected using a structured questionnaire and analyzed using statistical tests. The results showed majority of respondents were aged 26–34 years (67.6%), female (81.1%), and had experienced NSI (73.0%). Statistical analysis showed a significant association between work standards (p = 0.018), skills (p < 0.001), and training (p = 0.014) with NSI incidence. Poor work standards, inadequate clinical skills, and limited participation in training were strongly associated with higher rates of NSI. Community health centers are recommended to implement regular occupational safety training programs to improve the technical skills of healthcare workers.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

Radiological examination is a diagnostic supporting procedure aimed at visualizing the internal structures of the human body to assist in establishing a diagnosis. One of the examinations performed is the Acromioclavicular Joint examination, which is used to identify abnormalities of the acromioclavicular joint. This study aims to compare the imaging results of the Acromioclavicular Joint using the anteroposterior (AP) projection with a 3 kg weight and the AP projection without a weight. The study was conducted at the Radiology Laboratory of STIKES Boneo Nusantara, Diploma III Radiology Study Program, using a conventional radiography unit and a quantitative descriptive method with a case study approach. Data were collected through observation and questionnaires. The results showed that the examination using a 3 kg weight produced clearer Acromioclavicular Joint images than the examination performed without a weight. The difference was reflected in the improved visualization of the anatomical structures, thereby facilitating a more accurate assessment of the joint. This study concludes that the use of a 3 kg weight in the AP projection provides superior imaging results by enhancing the visualization of the anatomy of the shoulder joint, thereby potentially improving the accuracy of the radiological evaluation of the Acromioclavicular Joint.

Introduction: Smartphone use has increased substantially in higher education and is widely used by university students for both academic and non-academic activities. Prolonged smartphone use combined with poor posture may increase mechanical load on cervical structures and lead to neck pain. This study aimed to examine the relationship between smartphone use and neck pain intensity among students at IKES Suaka Insan. Methods: A quantitative cross-sectional study was conducted involving 55 undergraduate nursing and physiotherapy students selected using cluster sampling. Smartphone use was assessed using a structured questionnaire, while neck pain intensity was measured using the Visual Analog Scale (VAS). Data were analyzed using Spearman’s rho correlation test. Results: The analysis showed a weak negative association between smartphone use and neck pain intensity (r = -0.16), with a p-value of 0.20 (>0.05), indicating no statistically significant relationship. Conclusion: There was no significant association between smartphone use and neck pain intensity among students. Future studies should include ergonomic posture and duration of smartphone use as additional variables.

Introduction: Smartphone use has increased substantially in higher education and is widely used by university students for both academic and non-academic activities. Prolonged smartphone use combined with poor posture may increase mechanical load on cervical structures and lead to neck pain. This study aimed to examine the relationship between smartphone use and neck pain intensity among students at IKES Suaka Insan. Methods: A quantitative cross-sectional study was conducted involving 55 undergraduate nursing and physiotherapy students selected using cluster sampling. Smartphone use was assessed using a structured questionnaire, while neck pain intensity was measured using the Visual Analog Scale (VAS). Data were analyzed using Spearman’s rho correlation test. Results: The analysis showed a weak negative association between smartphone use and neck pain intensity (r = -0.16), with a p-value of 0.20 (>0.05), indicating no statistically significant relationship. Conclusion: There was no significant association between smartphone use and neck pain intensity among students. Future studies should include ergonomic posture and duration of smartphone use as additional variables.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

The phenomenon of infinite scrolling in digital media reflects a fundamental shift in how modern individuals experience spirituality in the digital era. The continuous flow of information creates new spaces for the search for meaning, including the human relationship with the Divine, while simultaneously introducing challenges in the form of constant distraction that disrupts deep reflection. This study aims to analyze how infinite scrolling contributes to a crisis of spiritual awareness and how digital technology functions as an ambivalent space between distraction and reflection. The research employs a descriptive qualitative method with a library research approach, using relevant academic literature and religious documents. The findings indicate that intensive digital engagement reduces opportunities for contemplation, weakens reflective capacity, and produces shallow and fragmented spiritual experiences. However, digital technology also provides broad access to spiritual resources that can be used constructively. This study concludes that the crisis of spiritual awareness in the digital era is influenced not only by individual factors but also by technological structures shaping human attention. Therefore, digital literacy that includes ethical and spiritual dimensions is essential to ensure technology supports the search for meaning.  

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to assess the financial performance of 11 non-financial companies that conducted acquisitions in 2025 and are listed on the Indonesia Stock Exchange (IDX). Using a quantitative descriptive-comparative approach with a case study design, six financial ratios were analyzed: Current Ratio (CR), Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Return on Assets (ROA), and Return on Equity (ROE). Data were obtained from consolidated financial statements as of December 31, 2024 (pre-acquisition) and December 31, 2025 (post-acquisition). The results show that the impact of acquisitions varies across companies. No consistent or significant differences were found in the CR, DAR, DER, ROA, or ROE ratios between the two periods. Meanwhile, the TATO ratio tended to decrease after the acquisition, indicating that the newly consolidated assets have not yet operated optimally. These findings confirm that the short-term financial impact of an acquisition is heavily influenced by the transaction’s funding structure, the size of the acquired entity, and the industry sector. This study contributes to the financial accounting literature on corporate acquisition strategies in the Indonesian capital market.

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

This study looks at how da'wah management plays a role in running the Qur'an memorization curriculum at SDIT Islamiyah Proyek Desa Belinteng. The tahfizh program isn't just seen as a way to pass on religious knowledge it's also viewed as a da'wah tool and a means of building religious character in students from an early age. The study aims to explore how management functions including planning, organizing, directing, and evaluating are applied in running the tahfizh program at the school. The research uses a descriptive qualitative approach, with data collected through interviews, observation, and document review. The key informants were the school principal and the tahfizh teachers. The findings show that the tahfizh program has been managed in a fairly structured way, covering memorization target-setting, clear division of responsibilities, regular memorization sessions, and periodic progress assessments. Beyond improving students' memorization skills, the program also helps instill discipline, good manners, and a love for the Qur'an. That said, the program still faces some challenges, mainly students' lack of focus and limited muroja'ah practice at home.

This study examines students’ interest in participating in the Al-Kautsar Tahfidz Dormitory Program at MAN 1 Baubau and identifies the factors influencing their participation. The study also seeks to provide a deeper understanding of how both internal and external conditions shape students’ willingness to engage in the program. Using a qualitative descriptive approach, data were collected through semi-structured interviews with dormitory supervisors, participating students, and non-participating students. Additional supporting information was also gathered through informal discussions and observation in the dormitory environment to strengthen the data validity. Data were analyzed through data reduction, data presentation, and conclusion drawing in an iterative process to ensure accurate interpretation. The findings indicate that students’ interest is shaped by internal factors, such as religious motivation, the desire to memorize the Qur’an, and self-improvement, as well as external factors, including parental support, peer influence, program socialization, and the religious dormitory environment. Conversely, low interest is associated with limited family support, low self-confidence in Qur’anic literacy, competing activities outside school, and perceptions of a demanding dormitory schedule. Overall, the program contributes positively to students’ religious character, discipline, and Qur’anic memorization skills, although variations in student interest remain evident depending on their personal and environmental conditions.

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

Substandard housing remains a multidimensional urban problem because it intersects with structural safety, indoor environmental quality, sanitation, clean water, poverty, and the effectiveness of policy implementation. This study evaluates the implementation of the substandard housing improvement program (RTLH) in Lubuk Linggau City by integrating a technical audit of housing quality with an implementation analysis based on the variables of communication, resources, implementer disposition, and bureaucratic structure. A descriptive-evaluative mixed approach was applied through field observation, technical scoring of ten rehabilitated houses, document review, and structured interviews with regulators, field facilitators, and beneficiary households. The results show that the cumulative technical conformity index reached 3.325 out of 4.00, equivalent to 83%, and was classified as adequate housing. Structural resilience achieved the highest score at 88%, followed by space adequacy at 85%, natural lighting and ventilation at 80%, and sanitation and clean water at 75%. Five houses were classified as adequate housing, while five were classified as fairly adequate/light substandard housing. The implementation analysis indicates that clear practical communication and facilitator assistance strengthened structural quality, but limited financial resources, weak environmental-health prioritization, and administratively oriented supervision reduced sanitation and ventilation performance. The study recommends standardized septic systems, stronger post-construction technical verification, healthy-housing education, realistic unit budgets, and quality-oriented monitoring.