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In the rapidly evolving landscape of global business entites, organizational effectiveness plays an increasingly crucial role. The success or failure of an organization is heavily dependent on the quality of human resources, recognized as the most vital organizational assets. This research aims to measure human resource accounting and explore the concept of behavioral accounting in two critical contexts: human resource accounting (HRA) and social accounting. The research method employed is qualitative, focusing on past and current phenomena. Findings indicate that, from a conventional accounting perspective, human resources have not been fully recognized as assets. Human resource accounting is a novel concept in financial accounting, requiring further research. This understanding emphasizes that employees are considered organizational assets through a cost or human value approach. The implication is the need for integrating behavioral dimensions in human resource management and social aspects in accounting decision-making to enhance organizational effectiveness holistically. This research is expected to contribute to the development of behavioral accounting theory and practice, providing insights into the role of accounting in social and human resource contexts.

The problems that usually arise in people with HIV/AIDS (PLWHA) are that apart from physical problems, there is also stigma, namely the bad social reaction towards people with HIV/AIDS. Such complex problems in PLWHA are accompanied by loss of social support such as lack of attention from family and community. This reaction is a bad experience for PLWHA where when they need support there is no one to help them, so depression often occurs in PLWHA. Depression in HIV AIDS sufferers can increase the risk of non-adherence behavior towards treatment resulting in a high risk of shorter survival. Failure to recognize and treat depression in HIV/AIDS sufferers not only endangers the patient but also endangers society. Research related to depression in PLWHA at Cipto Mangunkusumo Hospital, Jakarta, found that more than half of the patients experienced depression, namely 51.1%. The general aim of providing this counseling is so that PLWHA are able to overcome the depression they are experiencing. The design used in this community service is counseling with communication, information and education methods. The targets of this community service activity are housewives with HIV/AIDS in Cirebon district. From the preliminary study carried out, it was found that data on the problems that arise among PLWHA in Cirebon district cannot be separated from the emergence of psychological problems, this occurs because of feelings of sadness, disappointment, shame, fear of being ostracized by friends and family and fear of being abandoned by their husbands.

Entrepreneurial interest is the desire, interest and willingness to work hard or the strong will to be independent or try to fulfill one's life needs without feeling afraid of the risks that will occur, as well as the willingness to learn from failure. This is the background for researchers to examine more deeply the influence of entrepreneurship courses on interest in entrepreneurship in entrepreneurship programs among students in the Early Childhood Education Study Program. This research uses a qualitative descriptive type of research with the research subjects being Early Childhood Education Students. Data collection tools include observation and interviews. The results of the research that we got were that program students were very interested in entrepreneurship when they finished their bachelor's degree because entrepreneurship in everyday life can be applied to early childhood teachers where when they teach at school they can do side jobs such as work online or sell online and then create entrepreneurial products that can increase their business.

Children's syrup medicine risks containing Ethylene Glycol (EG) and Diethylene Glycol (DEG) contaminants, which are the solvents for syrup medicine. The syrup contains the risk of acute kidney failure. It may be poisoned because it has diethylene glycol. This condition may influence the parents' perception as the person who allowed the children to consume that medicine, which may affect their health. This research aimed to analyze the students' perception toward the use of syrup medication with the incidence of acute kidney failure among children in Gampong Jawa of Banda Aceh. This quantitative research used a correlative descriptive method using a cross-sectional design. The sample in this research was 86 parents who have children aged 0-6 years old which was chosen using total sampling. This research was conducted from July 8th to 13th, 2023. The result of the statistic test using the chi-square test obtained that the p-value was 0.042. It was concluded that Ho was rejected and Ha was accepted, which means there was a correlation between parents' perception and the use of syrup medication.

Abstract.Hypertension is one of the main risk factors for heart problems. Apart from causing heart failure, hypertension can also result in kidney failure and cerebrovascular disease. This disease is often called the silent killer because there are no symptoms and without realizing it, sufferers experience complications in vital organs. This study aims to assess factors influencing adherence to taking anti-hypertensive medication in hypertensive patients at the Pekkae Community Health Center. This research presents the characteristics of respondents, Univariate data analysis of each variable to see the relationship between the Independent Variable and the Dependent Variable using the Chi-Square test. Based on the results of research conducted in the Pekkae Community Health Center working area, it was found that there was a relationship between predisposing factors including knowledge, beliefs, values ​​and attitudes towards compliance with taking antihypertensive medication for hypertension sufferers at the Pekkae Public Health Center, Barru Regency.

This research aims to increase the efficiency of raw material management in the Warmindo Sugar Pak Har UMKM business by considering possible risks, optimizing order sizes, and determining manufacturing order times. An approach using the FMEA (Failure Modes and Effects Analysis) method is used to systematically identify risks that can affect the availability of raw materials. Next, this research looks for the optimal solution by calculating the Economic Order Quantity (EOQ) to determine the economical order size. The first specific objective is to identify risks that may occur in procuring raw materials, while the second specific objective is to optimize order sizes in order to minimize storage and purchasing costs. The third step is to determine the optimal time to place an order for making raw materials in order to maintain a smooth production process and avoid stock shortages. The results of this research are expected to provide insight to Warmindo Sugar Pak Har MSMEs regarding the risks that need to be anticipated in procuring raw materials, provide recommendations regarding economical order sizes, and increase understanding regarding ordering time control. It is hoped that this research can contribute to the development of more effective and efficient raw material management strategies in the context of MSMEs.

Stunting is a condition of failure to thrive in children due to chronic malnutrition that results in a child's height not in accordance with their age. Stunting is not only caused by one factor but by multifactors. This study aims to determine the relationship between maternal education level, maternal knowledge, exclusive breastfeeding, complementary feeding and family economic status with the incidence of stunting in Kelapa Dua Hamlet, Kairatu District, West Seram Regency. The research design used was cross sectional. This study consisted of 100 samples with probability sampling technique. Data analysis was performed with the Chi-square test. The results showed that there was a relationship between the incidence of stunting and the level of maternal education (p-value = 0.000), maternal knowledge (p-value = 0.000), exclusive breastfeeding (p-value = 0.001) and complementary feeding (p-value = 0.000). However, family economic status (p-value = 0.511) has no relationship with the incidence of stunting in toddlers in Kelapa Dua Hamlet, Kairatu District, West Seram Regency.

A company's success or failure is determined by the strategy, theory and marketing management applied. This research was conducted to find out what marketing strategies for easy mudharabah savings products are used by Bank Syariah Indonesia KCP Medan Juanda to increase the number of customers. This research uses descriptive qualitative analysis methods, using primary data, namely the researcher took data directly by interviewing the Marketing Funding BSI KCP Medan Juanda and secondary data secondary data obtained from documents, scientific journals, books and literature related to the research problem. The results obtained were that BSI carried out a marketing strategy, one of which was by implementing the 4p marketing mix, namely (product, price, promotion, place). BSI must be able to estimate strategic locations, collaborate with other agencies, expand market share, improve quality and innovate.    

Carpal tunnel syndrome (CTS) is a condition that causes pain, tingling and weakness in the hand due to compression of the median nerve in the wrist. Treatment of CTS is based on two main approaches, namely steroid injection therapy and endoscopic surgical decompression therapy. Steroid injection therapy provides greater temporary pain relief, but the benefits are not permanent. At the same time, surgical decompression treatment with endoscopy is a definitive treatment that is more effective in the long term and has a lower therapeutic failure rate than steroid injection treatment. This literature research explores various scientific studies and related literature that have been conducted in recent decades to understand the effectiveness and relative superiority of these two treatment methods. This review covers clinical aspects, such as the rate of pain recovery, recovery of hand function, as well as the impact on the patient's quality of life. The results of this literature review indicate that both treatment methods have their respective advantages and disadvantages. Steroid injection therapy can provide rapid and minimally invasive symptom relief, while endoscopic surgical decompression therapy tends to provide more lasting and complete improvement. Factors such as symptom severity, patient preference, and medical recommendations may influence the choice between these two methods.

This research was conducted to obtain information related to the ability of cooperative management to be able to optimize the scale of cooperative business, through efficient, productive and rational capital allocation; utilization of business capacity and cooperative capital; cooperation with various parties, both in the form of business, capital and cooperative management in general; and fertilization of own capital, through member savings and the formation of reserve funds. To achieve the above optimization, the stigma of "Cooperative as an association of people not an association of capital" should be removed, which is often considered as one of the factors causing the failure of cooperative financial management. Of course, this is a tough task for cooperative managers in carrying out their cooperative business activities, but with the capacity of the management that continues to be fostered and upgraded in knowledge and abilities, to achieve maximum cooperative goals.

Zakat is the fourth pillar of Islam that must be carried out by a Muslim who has been able to achieve the nisab that has been determined and the time of ownership has reached 1 haul. The legal basis regarding zakat is in the Al-Quran surah Al-Baqarah verse 110. The collection of zakat funds is carried out to help people in need, especially mustahik people who receive zakat. Through this research, it is hoped that it will be known how BAZNAS in Padang Lawas district carries out its duties as a zakat management institution and the extent to which BAZNAS has contributed to improving the economy of the Islamic community in the region. The results of this research can be an important input for BAZNAS and other related parties to continue to improve the effectiveness of zakat fund management and community economic empowerment. The results of this study indicate that the management of zakat funds in BAZNAS Padang Lawas district. It has 2 types of distribution of zakat funds, namely consumptive zakat and productive zakat where productive zakat has an economic program where BAZNAS provides business capital to Muslim communities who submit application proposals to the Padang Lawas district BAZNAS office to help improve the community's economy but lack the skills of mustahiq who receive zakat capital in developing their business so that they are given training for those who are really interested in running a business. In this way, it is hoped that it will reduce the failure of mustahik to receive business capital.

Heart failure is a pathophysiological condition where the heart's function as a pump is no longer able to meet the need for blood throughout the body for tissue metabolism (Price, 2015). This situation causes a decrease in cardiac output which can cause comfort problems based on clinical manifestations such as tightness, pain, heart palpitations, a feeling of coldness in the peripheral area, even swelling, muscle stiffness, numbness, and other subjective feelings felt by the patient himself. is defined as a disturbance of comfort because it is difficult for someone to determine the feeling they are experiencing so that the use of the word comfort is more appropriate to describe the feelings experienced by the patient so it is appropriate that in this condition there is a disturbance of comfort in the patient (Potter & Perry, 2014). The aim of this study was to determine the effect of hydro-aromatherapy on comfort in Heart Failure patients. This research method is a quasi-experimental pre test and post test with two groups, namely the intervention and control groups. Research data collection was carried out during September 2023 at the Integrated Heart Center (PJT) RSUP.H. Adam Malik Medan. The number of respondents with a diagnosis of CHF that met the study inclusion and exclusion criteria was 32 patients. In the intervention group, they were given a warm water foot soak mixed with aromatherapy oil, while in the control group they only soaked their feet in warm water. Measurement of comfort level uses the "daisy comfort scale" or the numerical daisy comfort intensity scale (Kolcaba, 2000). The results of this study showed that there was a significant difference in effect on increasing comfort levels (p<0.005) in the intervention group by soaking feet in warm water mixed with aromatherapy oil (p=0.000). Conclusion: The results of this study indicate that soaking feet in warm water mixed with aromatherapy oils in heart failure patients can increase comfort.

The elderly are an age group that is prone to falls. The purpose of this service is to detect the risk of falls in the elderly and provide assistance in balance training as an effort to prevent the risk of falls in the elderly. Falls occur due to unintentional loss of balance resulting in failure of postural stability, or unexpected and sudden changes resulting in a position landing on the floor. Associated risk factors include current health status (living in the community, nursing home, hospital, frail or active state), diseases suffered (diabetes, hip fracture, stroke) and general changes related to aging (decreased balance, coordination, muscle strength, visual impairment, etc.). The output targets to be achieved are in the form of publications in accredited national journals and copyright for videos of community service activities. The method used is a fall risk detection examination using the Time Up and Go Test and continued with the provision of balance training, so that the elderly who have a risk of falling can be recognized as early as possible so that the provision of balance training can maintain and improve the balance of the elderly body.

Background: Unpreparedness physically, psychologically, mentally and spiritually in facing this period will make mothers experience problems related to involution and postpartum pain. Many things are risk factors for failure of involution and lactation. These factors include mobilization, nutrition, lactation, environmental, cultural and family factors. Objective: To determine the effect of effleurage massage on reducing the pain scale due to uterine involution in postpartum mothers on day 1. Research Location: UPT Buay Pemaca Health Center. Research Method: Quantitative research type with a pre-experimental design type one group pretest and posttest. Results: Almost all postpartum mothers before being given effleurage massage experienced uterine involution pain on a moderate pain scale of 19 people (95%), more than half of postpartum mothers after being given effleurage massage experienced uterine involution pain on a moderate pain scale of 12 people (60 %), there is an influence of the Effluurge Massage Technique on Reducing the Pain Scale of Uterine Involution in Post Partum Mothers on Day 1. Conclusion: Effleurage massage can reduce the level of uterine involution pain in postpartum mothers.

According to available data, colorectal cancer (CRC) is one of the most common malignant neoplasms. Depending on location, type of cancer, or gender, this disease ranks 2nd to 4th in terms of worldwide incidence. CRC from year to year shows an increasing trend both in terms of morbidity and mortality. Many factors may be responsible for the development of this disease, including genetic and environmental factors. Although CRC-related mortality is very high in high-income countries, CRC-related incidence and mortality is also increasing in developing countries. CRC that is detected early is completely curable with surgery and subsequent treatment. However, the recurrence rate is high, and cancer drug resistance increases the treatment failure rate. Access to early diagnosis and treatment of CRC for survival is somewhat possible in developed countries. However, these facilities are rarely available in developing countries.

Background: The post partum period is the period in the mother which starts from the day of birth up to 6 weeks after birth during this time the mother is obliged to provide breast milk to the baby. WHO data shows that 46% of post partum mothers do not give exclusive breastfeeding during the first 6 months because of problems with milk insufficiency. The problem of failure to give exclusive breastfeeding to babies that needs attention is because mothers who experience breast milk are not smooth. Efforts that can be made to increase the smoothness of breast milk production can be by oxytocin massage by the husband. Objective: To find out the results of implementing oxytocin massage on the smoothness of breastfeeding in post partum mothers in Kebakkramat District, Karanganyar Regency. Method: This type of research is descriptive in the form of a case study. Results: The smooth expulsion of breast milk before the application of Oxytocin Massage by the husband shows that breast milk is not smooth. The smoothness of breastfeeding after an oxytocin massage by the husband for the two respondents showed smooth breastfeeding. There was a smooth development of ASI during the 3 days of applying oxytocin massage. There was a change in the smoothness of milk production in the two respondents after the application of Oxytocin Massage or Increased Breast Milk. Conclusion: There was a change in the smoothness of breastfeeding before and after the oxytocin massage was performed on the two post partum mother respondents.

Hypertension is one of the issues challenging the medical community today. In Indonesia, the prevalence of hypertension is 34.1%, or 63,309,630 million individuals. Since hypertension is frequently referred to as the "silent killer," it needs to be treated right once in order to prevent problems like heart failure, stroke, and kidney failure as well as other disorders caused by hypertension. One of the treatments for hypertension is complementary therapy such as yoga therapy. Objective: This research aims to determine the changes in blood pressure as a result of the implementation of yoga exercises in hypertensive patients in Jebres Village, Surakarta City. Methods: This research used a descriptive case study  method by observing 2 female respondents aged 45-55 years who were given the implementation of yoga exercises for 4 meetings in 2 weeks with a time of ± 15-20 minutes. Results: Blood pressure dropped following the application of yoga exercises, and grade 1 patients were included. Conclusion: The application of yoga exercises can reduce blood pressure in patients with hypertension.

Cancer is one of the leading causes of death in the world. A highly-effective therapy in cancer is chemotherapy using doxorubicin. Sustainable doxorubicin usage could damage the kidneys due to Reactive Oxygen Species (ROS) formation that could be seen by increased levels of BUN and creatinine. Curry leaves are commonly found in Aceh and has high antioxidant rate so it has the potential to suppress kidney damage due to the use of doxorubicin. These antioxidants could be useful for decreasing levels of BUN and creatinine. The purpose of this research is to test the nephroprotective effect of Ethanol Extract of Curry Leaves (EECL) to prevent kidney failure on doxorubicin induced wistar strain male white rats. The method of this research is experimental with post test only control group design. The number of samples used was 25 rats which were divided into 5 groups. Positive control group (given vitamin E), negative control group (given CMC-Na 0,5%), and treatment groups (given EECL at doses 50 mg/kgBB, 100 mg/kgBB, and 200 mg/kgBB) orally for 7 days straight and doxorubicin 15 mg/kgBB was induced on the 8th day. The results show that the BUN levels in the treatment group given EECL at doses 50 mg/ kgBB and 100 mg/kgBB are close to the positive control group, but the creatinine levels are still significantly different. Meanwhile, the treatment group that was given EECL at dose 200 mg/kgBB, both BUN and creatinine levels, are close to the positive control group. The conclusion of this study is that EECL has a nephroprotective effect on doxorubicin induced rats and the most effective dose is 200 mg/kgBB.

The toddler period is also known as the "golden age," which falls within a crucial phase of child growth and development. However, during this period, toddlers constitute a nutritionally vulnerable group. Failure to navigate this period effectively may cause children to miss their opportunity for a golden phase of growth and development. This study aims to determine the relationship between maternal knowledge and parenting styles with the nutritional status of infants aged 0-12 months. Method: The research design employed is an Analytical Survey with a Cross-Sectional Study approach. All mothers with infants or toddlers visiting the Batusura’ Health Center between March and June 2023 were included. A purposive sampling technique was utilized, resulting in 64 respondents. Data collection was carried out using questionnaire sheets. The collected data were subsequently processed and analyzed using SPSS Statistics version 25 and subjected to Chi-Square tests. The findings of this study reveal a relationship between maternal knowledge and infant nutritional status, with a p-value of ρ = 0.004. Furthermore, a connection between maternal parenting styles and infant nutritional status was observed, with a p-value of ρ = 0.008. Conclusion: A significant relationship exists between maternal knowledge and parenting styles with nutritional status.    

Pleural effusion is a condition in which fluid accumulates in the pleural space. Many diseases may underlie the occurrence of pleural effusion including tuberculosis, malignancy, pneumonia, thoracic empyema, congestive heart failure, and liver cirrhosis (1, 2). In western countries, pleural effusion is mainly caused by congestive heart disease, liver cirrhosis, malignancy, and bacterial pneumonia. While in developing countries like Indonesia it is common to be caused by tuberculosis infection.