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This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Bullying is a serious problem that can disrupt the learning process and mental development of students, including in Islamic boarding schools. Early detection of bullying is essential to creating a safe and conducive learning environment. This study aims to apply the You Only Look Once (YOLO) algorithm to automatically detect bullying through video recordings in the environment of the SMK Skill Village Islamic School Business Boarding School. The method used involves collecting a video dataset representing various types of bullying behavior, labeling the data, and training an object detection model using the YOLOv5 algorithm. The developed system is capable of detecting and classifying bullying behavior in real- time with detection accuracy reaching [accuracy value if known]. The implementation of this system is expected to assist school authorities and boarding school administrators in monitoring, preventing, and addressing bullying incidents more quickly and effectively, while also serving as an initial step in leveraging artificial intelligence technology to create a safer and more comfortable educational environment.

This research is motivated by the problems in manual attendance systems at schools, which remain vulnerable to fraud, time-consuming, and inefficient. The expected solution is to develop an automated attendance system based on face recognition that can operate in realtime with high accuracy. The research object is vocational high school students, with the applied method implementing the YOLO v10 algorithm for face detection, followed by the face_recognition library for identification. The instruments used include an Imou CCTV camera as the input device, a mid-range laptop as the hardware platform, and Python with SQLite as the software environment for data processing and attendance storage. The results show that the developed system achieved an average face detection accuracy of 96% under normal lighting and 91% under low lighting, with an average processing speed of 27 FPS. The implementation of an anti-duplication feature also ensured data validity by allowing each student to be recorded only once per day. In conclusion, the use of YOLO v10 in face-based attendance proved to be effective, efficient, and capable of reducing fraud. The implication of this study is that the system can be applied in both Islamic boarding schools and general schools as a modernization of attendance systems, with a recommendation for further development through web-based application and cloud database integration.

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

This study aims to analyze the implementation of legal responsibility by goat farmers in managing waste from Etawa goat farming based on a circular economy model at Nusantara Farm, Sidoarjo. The study employs both normative juridical and empirical juridical approaches, with data collection techniques including literature review, interviews, and field observations.The results indicate that waste management is carried out through direct utilization, such as using livestock manure as organic fertilizer, selling waste, and distributing it to the surrounding community. These practices demonstrate that waste is not disposed of carelessly but rather reused, thereby creating economic and functional value.From a legal perspective, this condition reflects the fulfillment of the farmers' responsibilities in accordance with applicable laws and regulations, particularly in efforts to prevent environmental pollution. Furthermore, these waste management practices partially embody the principles of the circular economy, especially in terms of reuse.However, the current waste management practices remain conventional and are not yet optimally integrated. Therefore, there is a need to develop a waste management model based on an integrated closed-loop system to enhance the economic value of waste while ensuring more effective environmental sustainability.

The increasing complexity of urban transportation systems demands intelligent and measurable navigation methods. Medan City, the capital of North Sumatra Province, has a dense road network with multiple route options that often confuse road users. Dijkstra's Algorithm, developed by Edsger Wybe Dijkstra in 1959, is a greedy-based computational approach proven effective for solving the shortest path problem on non-negative weighted graphs. This study applies Dijkstra's Algorithm to determine the shortest route from Medan Railway Station to Universitas Negeri Medan (UNIMED). The road network was modeled as an undirected weighted graph with 15 nodes and 16 edges, where edge weights represent actual road distances measured via Google Maps. The graph has a density of 0.152, confirming its sparse graph characteristic. Three alternative routes were identified and analyzed. The algorithm was implemented in Python 3 using the heapq module as a priority queue. Results show that the optimal route is A → B → C → E → F → M → N → O via Jl. M.T. Haryono, Jl. Aipda KS Tubun, Jl. Madong Lubis, and Jl. Prof. H.M. Yamin, with a total distance of 6.64 km. This achieves 99.1% accuracy compared to Google Maps, with a deviation of only 0.06 km. The optimal route is 6.25% more efficient than Alternative Route 1 (7.30 km) and 11.9% more efficient than Alternative Route 2 (7.54 km). The algorithm executes in under 1 millisecond with time complexity O((V+E) log V). These findings confirm Dijkstra's Algorithm as highly effective for medium-scale urban road network optimization.

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Pendidikan Kewarganegaraan merupakan suatu program pendidikan yang bertujuan untuk mengajarkan prinsip-prinsip pragmatis dan prosedural yang berusaha untuk mengembangkan sifat kemanusiaan, budaya, serta memberikan kekuatan kepada individu, hususnya siswa, agar mereka dapat menjadi warga negara yang baik sesuai dengan tuntutan yang diakui secara moral dan konstitusional oleh  negara. Pada pembelajaran kewarganegaraan ada tiga yang menjadi dasar dalam pembelajaran yang salah satunya adalah mengembangkan kecerdasan warga negara, membina tanggung jawab warga negara, serta mendorong partisipasi warga negara dalam kehidupan berbangsa dan bernegara. Permasalahan Prioritas yang dihadapi adalah di SD Negeri 095207 Sorba Tonduhan, yaitu keterbatasan pembelajaran berbasisi proyek, tidak tersedianya fasilitas pendukung seperti computer yang ada di lingkungan sekolah tersebut. Kompetensi Guru dalam Pengelolaan Pembelajaran kurang Kreatif: Kompetensi pedagogik guru dalam merancang pembelajaran yang interaktif dan berbasis konteks lokal masih terbatas. Penggunaan metode pembelajaran tradisional cenderung mendominasi, sehingga kurang menarik bagi siswa. Solusi yang diberikan adalah berupa pembelajaran proyek penerapan model pembelajaran berbasis proyek, Dimana pembelajaran berbasis proyek melibatkan antara guru dengan siswa. Guru berperan aktif dalam memotivasi siswa dan meningkatkan kualitas pembelajaran. Guru mempunyai masukan dan kreativitas yang besar serta dapat meningkatkan motivasi belajar untuk membantu siswa mencapai hasil belajar yang baik, (Magdalena et al., 2024). Menurut (Norhikmah et al., 2022), Model pembelajaran berbasis proyek menuntut siswa untuk membuat proyek yang berkaitan dengan mata pelajaran terkait. Proyek pada pembelajaran ini dibangun berdasar ide-ide para siswa yang berasal dari keresahan permasalahan riil, sehingga peserta didik terjun secara langsung dalam memecahkan masalah.

In the context of rapid economic development, young entrepreneurs in Jayapura City face the challenge of understanding and applying the principles of law and ethics in their business practices. Law and ethics are essential foundations for creating a sustainable and responsible business environment. This research aims to evaluate the effectiveness of a training program designed to enhance legal awareness among young entrepreneurs. The training includes the delivery of material on business law, consumer protection, and business ethics, as well as interactive discussions and case studies. The methods used in this study include data collection through pre-training and post-training questionnaires, as well as in-depth interviews with participants. The analysis results show a significant increase in participants' understanding of legal and ethical business principles, with average questionnaire scores rising from 55% to 85% after the training. These findings indicate that the training not only enhances participants' knowledge but also builds their confidence in applying legal and ethical principles in their daily business practices. Therefore, this training program is expected to contribute to the development of better and more responsible business practices in Jayapura City.

This study aims to analyze the implementation of group guidance services in developing alpha girl characteristics among senior high school (SMA) female students. The method used is a literature review by examining various relevant sources, including books and scientific journals published within the last five years. The findings indicate that group guidance plays a significant role in shaping alpha girl characteristics through social interaction, group dynamics, communication skills, and participatory learning experiences. Through the stages of formation, transition, core activities, and termination, students gradually experience improvements in self-confidence, independence, leadership ability, and the courage to express themselves in social settings. This developmental process does not occur instantly but emerges through repeated experiences supported by a conducive group environment, effective facilitation from counselors, and continuous self-reflection. In addition, peer feedback within the group contributes to strengthening personal awareness and emotional maturity. Therefore, group guidance services can serve as an effective and systematic strategy in supporting the development of alpha girl characteristics among senior high school female students.

The search and booking of boarding houses (kost) remain a significant challenge for newcomers in campus areas, particularly in Kelurahan Samata, home to UIN Alauddin Makassar, which admits approximately 15,000 new students annually. Many of these students come from outside the region and require temporary accommodation near the campus. This issue is primarily caused by limited access to information and the lack of an optimal system to support the search and booking process. Therefore, it is necessary to evaluate the level of user acceptance of the developed system. This study aims to analyze user acceptance of a boarding house search and booking information system in the case of Kelurahan Samata using the User Acceptance Testing (UAT) method. UAT is a testing approach used to determine whether a system meets user requirements, is accepted according to expected standards, and to identify the need for further improvements to ensure its feasibility for use. The UAT was conducted by end users, namely boarding house seekers and property owners/managers, by responding to 10 evaluation indicators: (1) ease of search, (2) time efficiency, (3) booking process, (4) geospatial search features, (5) completeness of information, (6) availability of suitable boarding houses, (7) accuracy of information, (8) ease of payment process, (9) check-in scheduling, and (10) navigation features for directions. The results of the User Acceptance Testing (UAT) indicate that the system achieved an average score of 87.77, suggesting that the system is highly acceptable and significantly facilitates users. These findings demonstrate that the system is well received by users, confirming that it functions effectively and is capable of accommodating all required functionalities.

The postpartum period is a vulnerable phase often accompanied by lactation problems, particularly ineffective breastfeeding and discomfort due to breast engorgement. These conditions may reduce maternal comfort, inhibit the let-down reflex, and increase the risk of failure in exclusive breastfeeding. Therefore, safe, practical, and comprehensive non-pharmacological nursing interventions are needed. This Final Nursing Project aims to describe the implementation of cabbage leaf compresses combined with breastfeeding education to improve maternal comfort and enhance breast milk flow in postpartum mothers. This study employed a case study method using a nursing care approach involving two postpartum mothers who experienced ineffective breastfeeding and discomfort due to breast engorgement. The interventions were provided for three days and included cabbage leaf compresses and education on breastfeeding techniques. Evaluation focused on breastfeeding ability, pain level, breast condition, maternal comfort, and milk production. The results showed improvement in breastfeeding ability, indicated by the mothers’ ability to correctly demonstrate proper positioning and latch-on techniques. Infants appeared calmer during feeding, and the duration of breastfeeding increased to approximately 10 minutes per breast. Pain scores decreased from 5 to 0–3, breast tension was reduced, and maternal comfort improved. It can be concluded that the application of cabbage leaf compresses combined with breastfeeding education is effective in improving breast milk flow and maternal comfort in postpartum mothers and can be recommended as an independent nursing intervention in maternity practice.

Children with intellectual disabilities experience limitations in intellectual functioning and adaptive abilities, which impact their independence in daily activities, including buttoning clothes. This skill requires fine motor coordination, concentration, and a proper understanding of task sequences. This case study aims to determine the effectiveness of button board play therapy in improving fine motor skills in children with intellectual disabilities. The method used was descriptive with a case study approach involving two children with moderate intellectual disabilities aged 8 and 9 years at SLB Bhakti Luhur Maumere. Data were collected through interviews, observations, and documentation. The intervention consisted of button board play therapy conducted for 6 days, with a duration of 15–30 minutes per day, implemented gradually and repeatedly. The results showed that before the intervention, both children were unable to button their clothes independently. After the intervention, there was an improvement in their ability, as the children began to button some buttons (2–3 buttons) with better motor coordination, although they still required assistance and supervision. In conclusion, button board play therapy is effective in gradually improving fine motor skills and independence in children with intellectual disabilities. It is recommended that the intervention be carried out consistently and involve parents to achieve optimal results.

Critically ill patients are individuals with unstable health conditions who require close monitoring of hemodynamic parameters. The high mortality rate among critically ill patients treated in intensive care units reaches 36.5% of 33,148 patients. Hemodynamic instability in critically ill patients can be influenced by underlying diseases, medical interventions, as well as physical and psychological stress responses during treatment. Therefore, in addition to pharmacological therapy, non-pharmacological interventions such as Asmaul Husna dhikr therapy are needed, as they can provide a relaxation effect and help stabilize hemodynamic parameters in critically ill patients. To determine the outcomes of the implementation of Asmaul Husna dhikr therapy. This study used a descriptive case study method involving two critically ill patients with unstable non-invasive hemodynamic parameters. Changes in non-invasive hemodynamic parameters were observed in both respondents after the implementation of Asmaul Husna dhikr therapy. In respondent 1, the hemodynamic status was initially categorized as increased and became stable after the intervention. Similarly, in respondent 2, the hemodynamic status changed from increased before the intervention to stable after the intervention. The implementation of Asmaul Husna dhikr therapy can be used as a complementary therapy to help stabilize hemodynamic parameters in critically ill patients.

Pressure ulcers are a common complication in patients with impaired consciousness due to prolonged immobilization. This condition can increase morbidity and prolong the length of stay, thus requiring effective preventive interventions such as progressive mobilization. To determine the outcomes of implementing progressive mobilization on the incidence of pressure ulcers in patients with impaired consciousness at the Anggrek 2 High Care Unit (HCU) of Dr. Moewardi General Hospital. This study employed a case study design involving two participants with impaired consciousness. The intervention, consisting of progressive mobilization, was conducted over 3 days with monitoring of skin condition and pressure ulcer risk. Findings: Following the implementation of progressive mobilization, both participants showed improvement in skin condition and a reduction in the risk of pressure ulcers, as evidenced by the absence of progression to more severe wounds and an increase in skin integrity. The application of progressive mobilization is effective in preventing and reducing the risk of pressure ulcers in patients with impaired consciousness. This intervention can serve as a safe and planned nursing intervention in the intensive care unit.

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

The development of financial technology has driven significant transformations in the non-cash payment system in Indonesia, one of which is through the use of the Quick Response Code Indonesian Standard (QRIS). The use of QRIS in civil transactions relates not only to the technical aspects of payments but also has legal implications in the civil realm, particularly regarding the application of the principle of consensualism and the status of electronic evidence in the Indonesian civil procedural law system. This study aims to analyze the application of the principle of consensualism in QRIS e-payment transactions as electronic evidence in civil procedural law. The research method used is normative legal research with a statutory and conceptual approach. The results indicate that QRIS transactions meet the principle of consensualism due to the agreement of the parties, and QRIS can be qualified as a valid electronic document as long as it meets the requirements for electronic system reliability and information integrity as stipulated in laws and regulations. However, the evidentiary power of QRIS is not perfect and requires the support of other evidence, with the final assessment resting with the judge based on the principle of independent evidence in civil procedural law.

Overcapacity in Correctional Institutions is a structural problem that is still a serious challenge in the correctional system in Indonesia. This condition is characterized by the number of inmates that far exceeds the ideal capacity, resulting in a decrease in the quality of coaching, health services, and security. This study aims to analyze the factors that cause overcapacity in prisons and the impact they have on the effectiveness of the correctional system. The method used is a normative juridical approach supported by empirical data from relevant agency reports. The results of the study show that the main factors causing overcapacity include the high crime rate, criminal policies that are still oriented towards prison sentences, and limited correctional facilities and infrastructure. The impact of overcapacity is very felt in the implementation of inmate development. Crowded housing conditions also increase conflicts between inmates, the spread of infectious diseases, and violations of basic rights. In addition, the limited number of correctional officers causes supervision to not run optimally and has the potential to trigger deviant practices in prisons. Therefore, it is necessary to reformulate penal policies through the optimization of non-prison penal alternatives, institutional capacity building, and strengthening rehabilitation and social reintegration programs to realize a more humane and just correctional system.

This research analyzes the application of the equality before the law principle in handling narcotics cases by the Legal Aid Institute (LBH) Legundi Surabaya. The principle of equality before the law is a fundamental principle guaranteed in Article 27 paragraph (1) of the 1945 Constitution, yet its implementation in narcotics law enforcement still faces various challenges. This study employs a normative juridical method with a qualitative approach to examine LBH Legundi's strategies in ensuring clients fully obtain their constitutional rights. The findings reveal that although LBH Legundi has implemented various strategies such as detailed examination of arrest procedures, optimization of legal instruments, and efforts for detention suspension, the application of the equality before the law principle remains hindered by several factors. The main challenges include strong social stigma against narcotics offenders, limited resources of legal aid institutions, disparities in judicial decisions, structural barriers in accessing justice, weak supervision systems, minimal systemic support from the state, and a law enforcement mindset that remains punitive rather than rehabilitative. This condition creates a significant gap between suspects from economically disadvantaged backgrounds and those from affluent backgrounds, which contradicts the spirit of substantive justice. The study concludes that realizing the principle of equality before the law requires comprehensive reform touching structural, cultural, and systemic aspects of Indonesia's criminal justice system.  

This study is motivated by the low learning outcomes in Mahfudzat among Grade 2C students at Pondok Pesantren Al-Madani Cikalong, as indicated by an average score of 54.2, which is below the minimum passing standard of 60, as well as low student attention during learning. This study aims to determine the improvement in students’ learning activity and achievement through the implementation of the Team Quiz strategy. The method used is Classroom Action Research (CAR) based on the Kemmis and Taggart model, conducted in three cycles using data collection techniques such as observation, interviews, tests, and documentation. The results show that the Team Quiz strategy is effective in improving both student activity and learning outcomes. Learning activity increased from 84% in Cycle I to 96% in Cycle III, while learning achievement improved from 77% (average score 70) to 100% (average score 86). Therefore, the Team Quiz strategy is proven to enhance the quality of Mahfudzat learning. It is recommended that teachers consistently apply this strategy and that schools provide adequate support to optimize the learning process.