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Hypertension is a condition where blood pressure increases above normal limits as indicated by systolic and diastolic values ​​during examination. In Karanglangit Village, the community's low level of knowledge regarding risk factors, prevention and treatment of hypertension is an obstacle in controlling this disease. This service activity aims to increase public understanding so that they are able to implement efforts to prevent and manage hypertension independently. The method used is direct counseling with the help of presentation media and educational posters. The activity stages include completing a pre-test, providing material about hypertension, an interactive discussion session, and a post-test. The activity was carried out in January 2026 at the Karanglangit Village Hall, Lamongan District, with 26 PKK women participating. The results show an increase in participants' knowledge, marked by an increase in the average score from 76.92% in the pre-test to 100% in the post-test. The paired t-test showed a significant difference before and after the counseling (p<0.001), so that the activity was considered effective in increasing community knowledge. Apart from that, participants also better understand the importance of a healthy lifestyle, regular check-ups, and compliance in maintaining stable blood pressure.

KIP Kuliah is a government-funded educational assistance program aimed at high school (SMA) graduates or equivalent who demonstrate strong academic potential but face economic constraints. This program is expected to expand access to higher education and help students complete their studies on time without being burdened by financial concerns. However, the effectiveness of KIP Kuliah utilization depends not only on the amount of aid provided but also on students’ ability to manage their finances wisely through the implementation of good money habits This study is a field research using a descriptive qualitative approach. The sample consists of six informants, namely KIP Kuliah recipients at Politeknik Negeri Medan from the 2020–2023 cohorts. The results show that personal financial management among students includes budgeting, controlling expenses, and saving behavior. In addition, several factors influence students’ financial behavior, such as financial literacy, social environment, lifestyle, and individual needs. With proper financial management, KIP Kuliah funds can be utilized optimally to support students’ academic success.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

Global economic uncertainty and exchange rate fluctuations pose significant challenges to monetary stability in Indonesia, particularly in maintaining a controlled inflation rate. This study aims to analyze the transmission mechanism of the rupiah exchange rate to the inflation rate in Indonesia from 2015 to 2024. The method used in this study is library research by collecting, reviewing, and synthesizing data from various scientific literature, official central bank reports, and related journal articles published over the past decade. The research findings indicate that rupiah depreciation has a significant influence on rising inflation through the imported inflation channel, where currency depreciation increases the cost of raw materials for industries dependent on foreign markets. Furthermore, the findings reveal that the effectiveness of this transmission is influenced by public expectations and monetary policy taken by Bank Indonesia through adjustments to the benchmark interest rate. The implications of this study emphasize the importance of synergy between a stable exchange rate policy and controlling the supply of domestic goods to minimize the impact of external shocks on public purchasing power. The government and monetary authorities are advised to continue strengthening foreign exchange reserves and encouraging the use of local currencies in international transactions to reduce dependence on the United States dollar and maintain national price stability.

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

This study investigates the determinants of dividend payout policy in energy sector firms listed on the Indonesia Stock Exchange during the 2020–2024 period. Dividend policy is a critical issue in emerging markets, especially in capital-intensive industries with high investment needs and earnings volatility. The research examines whether profitability and ownership structure—specifically institutional and managerial ownership—significantly influence dividend payout decisions, considering firm characteristics. The study analyzes the effect of profitability, institutional ownership, and managerial ownership on the dividend payout ratio, while controlling for firm size and leverage. A quantitative approach is used, employing pooled ordinary least squares (OLS) regression on 245 firm-year observations. Dividend payout ratio is measured as dividend per share divided by earnings per share, profitability is proxied by return on equity, and ownership variables are expressed as shareholding proportions. Descriptive analysis and classical assumption tests precede hypothesis testing. The results show that profitability positively and significantly affects dividend payout, suggesting that firms with better financial performance tend to distribute higher dividends. Firm size also positively influences dividend policy, while leverage negatively impacts it, reflecting the role of financial capacity and capital structure. However, institutional and managerial ownership do not show significant effects on dividend payout decisions. The findings indicate that dividend policy in Indonesian energy firms is primarily driven by financial performance and structural characteristics rather than ownership-based governance mechanisms. This study offers sector-specific evidence that refines agency and signaling perspectives on dividend policy in emerging markets, with practical implications for managers, investors, and regulators.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

This research is motivated by the persistent difficulty elementary school-aged children have in controlling their emotions and behavior in social situations, particularly within the context of church community development. The study aimed to examine the effect of Christian values-based emotion management training on improving children's self-control. The study used a quantitative approach with a quasi-experimental one-group pretest-posttest design on 30 children aged 7–12 years at the GPM Wonreli–Kisar Congregation. The intervention was implemented over four days through activities involving emotion recognition, value reflection, emotion regulation training, and social simulations. Data were collected using a self-control scale and analyzed using paired-difference tests and effect size calculations. The results showed a significant increase in self-control scores after the training, with the largest changes in rule compliance and impulse control, and a more moderate increase in resilience to frustration. The effect size indicates a strong practical impact of the changes. These findings indicate that training that integrates social experiences and value reflection can facilitate the shift in behavioral control from external control to internal awareness. Practically, this research provides a basis for developing a community-based child development program that emphasizes not only discipline but also the understanding of values ​​in character formation and self-regulation.

Hypertension is a disease whose prevalence continues to increase and occurs frequently in the elderly. The severity of hypertension is often linked to non-adherence to medication consumption. The objective of this community service activity is to improve the knowledge and skills of the elderly and their caregivers regarding the use of herbal therapy as a reliable and effective complementary treatment for controlling blood pressure. The activity was conducted through health education and practical demonstrations involving 29 participants. The main instrument that used in the health education was a leaflet. The results of the pre- and post-activity assessment showed an average increase in knowledge scores regarding herbal therapy for blood pressure control. In conclusion, this community service activity successfully enhanced the health literacy and practical skills of the elderly in utilizing evidence-based herbal therapy to lower blood pressure. Further effort is needed to achieve comprehensive and self-managed blood pressure control in elderly.

The main problem in this Community Service (PkM) activity is the condition of students at Al Kautsar Kraksaan Islamic Junior High School. They are in the puberty phase where emotional conditions are unstable. This situation results in problems in the form of negative social interactions, low motivation to learn, and social conflict within peer groups. For this purpose, the purpose of this PkM, we strive to provide educational and preventive assistance by increasing students' understanding of the application of scientific methods in studying behavior. In this case, we use the Participatory Action Research (PAR) method which invites students to actively collaborate with us in several important stages, namely: problem identification, action planning, evaluation, and reflection. The results of this activity show that students are able and even successful in using scientific methods to curb their behavior, in controlling emotions and rationally in making decisions in social life. This activity, in mentoring and participating in efforts to shape the character of students who are more responsible and ethical as well as more mature emotionally and socially.

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Asset management, especially cash, is important for the development of the company, one way that companies control cash out, especially for those with relatively small amounts to be paid regularly, can be done by forming petty cash. The purpose of this study is to analysis the petty cash procedure at PT XYZ to find out how the petty cash recording system at PT XYZ and what supporting documents are used to recognize petty cash expenditures. The research was conducted using a Qualitative Case Study approach. The results of the analysis show that the petty cash procedure at PT XYZ has been running quite well in controlling the company's operational expenses, especially for expenses with a relatively small nominal, Petty cash expenditures at PT XYZ use the fluctuation method in recording petty cash.

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.

This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.

The level of anxiety during competition needs to be considered because it can interfere with the athlete's focus, cause difficulty in controlling movements, reduce the quality of the game, and hinder the application of strategies, which overall has a negative impact on athlete performance. This study was motivated by the observation of researchers who found that there were still many athletes experiencing symptoms of anxiety, such as cold sweaty hands and nausea. The research method used was a survey with Nyak Amir's Sport Anxiety Scale (SAS) questionnaire consisting of 22 statement items. The subjects of this study were 20 athletes who had met the criteria and were analyzed using descriptive statistics with Microsoft Excel and SPSS. The results of the research on the anxiety of Dukati Taekwondo Club athletes before the match were in the “rather low” category with an average score of 41.25. However, if analyzed further based on aspects of anxiety, there are differences in anxiety levels in each aspect. The somatic aspect has the highest anxiety with a score of 15.5, showing physical symptoms such as heart palpitations and body trembling. Motor aspects with a score of 14.75, affective with a score of 5.45, and cognitive 5.55 were mostly in the moderate category, reflecting muscle tension, feelings of anxiety, and negative thoughts before competing.  

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.

The Community Service Program (KKN) of Universitas Teuku Umar for the 2025/2026 academic year, conducted in Desa Pasi Janeng, Woyla Timur Subdistrict, West Aceh Regency, focuses on the innovative use of lime (Krut nipeh) as a raw material for the production of environmentally friendly dish soap. This local resource, which has traditionally been used for domestic purposes, has not been fully exploited as a source of economic value. The program follows the POAC methodology (Planning, Organizing, Actuating, Controlling), which encompasses community outreach, soap-making workshops, hands-on production practices, and sustainability evaluations. The outcomes of this initiative include the development of an eco-friendly dish soap product, enhanced technical skills among community members, and active participation from housewives and young mothers. In the medium term, the program has succeeded in raising entrepreneurial awareness within the community, with the expectation that it will foster the establishment of micro, small, and medium enterprises (MSMEs) based on local resources, thus contributing to sustainable development. Furthermore, the program aligns with the achievement of several Sustainable Development Goals (SDGs), particularly Goals 1 (No Poverty), 8 (Decent Work and Economic Growth), and 12 (Responsible Consumption and Production), making a meaningful contribution to community service in accordance with the Tri Dharma of Higher Education.