The consumer goods industry, including the tobacco sector, plays a critical role in Indonesia's economy. Despite facing intense competition and regulatory challenges, this sector contributes significantly to national revenue through taxes and duties. Indonesia, with one of the highest smoking rates globally, saw substantial revenue from Tobacco Excise Duties (CHT), amounting to IDR 198.02 trillion in 2022. The COVID-19 pandemic exacerbated challenges by causing significant tax hikes, leading to reduced purchasing power and increased demand for illegal cigarettes. This study focuses on PT HM Sampoerna Tbk, a major player in the Indonesian tobacco industry, evaluating its financial performance using the Du Pont System for the years 2020-2022. The analysis reveals fluctuating Return On Equity (ROE), a declining Net Profit Margin (NPM), and Return On Assets (ROA), despite stable Total Assets Turnover (TATO) and Equity Multiplier (EM). The findings highlight the impact of external economic pressures and regulatory changes on the company's profitability and operational efficiency. This study provides insights into how financial performance metrics reflect the broader economic context and the effectiveness of management strategies.

This research aims to see the results of activities to increase employee capacity through the disaster safe hospital (RSAB) program at Kilisuci Regional Hospital, Kediri City. Hospital preparedness plans are very important in ensuring the safety of the hospital environment and the actions that need to be taken to ensure health services remain available during a disaster situation. Kilisuci Regional Hospital does not yet have a preparedness plan that is documented, tested, and involves the surrounding community to be ready to face disasters. The methods used in this community empowerment activity include pretest-posttest, lecture-discussion, direct training/practice, observation and evaluation methods. The research results show that Disaster Management at the Kilisuci Regional Hospital is very necessary considering that Kediri City has a variety of potential disasters and is in an area that has potential threats from floods, fires, the Covid-19 pandemic, Mount Kelud eruptions, traffic accidents and earthquakes. There was an increase in pretest and posttest results of 14.60 points. It is felt that activities to strengthen employee capacity through the Hospital Disaster Plan (HDP) program need to be developed further because hospitals need more preparedness capacity in facing disasters or emergency situations and can support during hospital accreditation.

Background: Emotional regulation is the ability of individuals to recognize, manage, and control their emotions, which is crucial for adolescents, especially when facing various situations in the school environment. This study motivated by the high incidence of stress and emotional problems among students, which can impact their academic performance and social relationships. Method: This research employs a quantitative approach using a survey method. Questionnaires were distributed to 173 students from grades 7, 8, and 9 at SMP 4 Sultan Agung. The obtain data were analyzed to identify the depiction of students emotional regulation and the factors influencing it. Result: Based on the analysis results, from 193 respondents, it showed that 81 respondents (46.8%) had good emotional regulation, while 92 respondents (53.2%) had sufficient emotional regulation. There was a significant difference in emotional regulation ability based on grade level, where students in higher grades had better emotional control. Internal and external factors can affect students' emotional regulation. Conclusion: This study concludes that the emotional regulation of students at SMP 4 Sultan Agung varies, and it is essential for schools and parents to collaborate in creating an environment that supports the development of students' emotional regulation skills.

Pembelajaran PJOK di sekolah sama seperti proses pembelajaran di tempat lain. Di sekolah terdapat interaksi dan perubahan sikap yang lebih baik. Satu-satunya perbedaan adalah materi yang dipelajari. Faktor yang memengaruhi tercapainya penjas meliputi guru, siswa, lingkungan, minat siswa, motivasi siswa, dan faktor-faktor yang lainnya. Memberikan motivasi kepada peserta didik yang mengikuti pembelajaran pendidikan jasmani sangat penting. Hal ini dikarenakan tidak semua peserta didik memiliki minat terhadap materi yang diajarkan. Fenomena ini dapat dilihat di beberapa sekolah di sekitar lingkungan ketika pembelajaran sedang berlangsung. Penelitian ini bertujuan untuk mengidentifikasi motivasi belajar siswa dalam mengikuti Pendidikan Jasmani Olahraga dan Kesehatan (PJOK) di sekolah menengah atas. Data di uji validitas dan reliabilitas dengan menggunakan SPSS. Data dikumpulkan menggunakan metode angket dan dianalisis menggunakan pengolahan data kuantitatif deskriptif dengan menggunakan Microsoft Excel. Penentuan sampel dilakukan menggunakan rumus Slovin dengan tingkat kesalahan yang telah ditetapkan sebelumnya 10% dan 5%, maka di dapatkan total sampel ialah 416 siswa. Hasil penelitian ini mengindikasikan tingkat motivasi belajar siswa SMA sederajat se-Kecamatan Kandat memiliki kategori baik sekali dengan persentase 87%, perolehan tersebut tentunya dipengaruhi oleh banyak faktor.

Cryptocurrency in Indonesia has begun to develop and is starting to be widely used by businessmen in Indonesia. This is a phenomenon given the need for accounting treatment for cryptocurrency transactions. This research seeks to explore and test cryptocurrency and blockchain technology with the approach and review of PSAK in Indonesia and focuses on accounting treatment for cryptocurrencies in Indonesia. The purpose of this study is to conduct an accounting study for cryptocurrencies based on PSAK that applies in Indonesia. The study used a review literature model to figure out accounting for cryptocurrencies.

Investasi adalah langkah penting untuk mempersiapkan masa depan dengan berkomitmen mengalokasikan sejumlah uang atau sumber daya lainnya saat ini, dengan harapan mendapatkan manfaat atau pengembalian yang lebih besar di masa mendatang. Sosialisasi ini bertujuan untuk menanamkan pemahaman tentang pentingnya memulai investasi sejak dini, mengenal berbagai jenis-jenis investasi, peluang dan risiko dari investasi, serta mengaplikasikan praktik investasi dalam kehidupan sehari-hari. Kegiatan ini dilakukan melalui metode ceramah, diskusi, dan simulasi, di mana peserta diajak untuk aktif berpartisipasi dalam sesi tanya jawab dan berbagi pengalaman. Diharapkan hasil dari kegiatan ini dapat memberikan pengetahuan dan kesadaran kepada siswa SMA PGRI 1 Taman Pemalang tentang investasi, mengurangi perilaku konsumtif yang merugikan, serta mendorong mereka untuk memulai investasi dari hal-hal sederhana yang dapat diterapkan dalam kehidupan sehari-hari.

This research focuses on the development of contextual-based interactive learning media to improve mastery of reaction rate concepts and develop the character of high school students in remote areas. This learning media was developed to provide learning experiences that are relevant to everyday life, therefore the concepts of reaction rate are simpler to understand and apply in students. In addition, this contextual approach also aims to encourage character development, such as responsibility, discipline, creativity, curiosity, and communicativeness during the learning process. A literature review was conducted to gather articles relevant to this topic, with a published time frame of 2018 - 2025. The review shows that this media significantly helps students in understanding the concept of learning material, critical thinking, as well as strengthening positive character aspects that support learning success. This research concludes that contextual-based interactive learning can be an efficient option in the science learning process in high school.

Stroke often causes disturbances in the sensorimotor system, which can interfere with the sufferer's ability to maintain balance and movement. Visual feedback can provide real-time information regarding the position and movement of a patient's body after a stroke, by adjusting movement adjustments and controlling body posture to maintain balance. The aim of this research is to determine the effect of visual feedback from the exercises given on post-stroke patients' posture control related to muscle activity, center of pressure, balance, gait and functional ability. The method used is a literature review through searching Pubmed and Scopus articles with the keywords "Visual Feedback" AND "Postural Control" OR "Postural Instability" AND Stroke which will be identified and selected using PRISMA guidelines. The research results showed that from 488 search articles, 6 articles were obtained that met the inclusion and exclusion criteria for review, which informed that visual feedback mediated by sit to stand exercises, Dynamic Sitting Sport, Sitting Balance, or visual feedback with a stable surface and bilateral visual feedback can improve muscle activity, center of pressure, balance, gait and functional abilities of post-stroke patients. The conclusion of this research is that there is an influence of visual feedback from the exercises given on posture control in stroke patients.

This research is motivated by the symptoms of language selection in Ustazah Mumpuni Handayayekti, namely code switching and code mixing. The objectives of this study are 1) to describe the form of code switching in Ustazah Mumpuni Handayayekti's lecture, 2) to describe the factors causing code switching in Ustazah Mumpuni Handayayekti's lecture, 3) to describe the form of code mixing in Ustazah Mumpuni Handayayekti's lecture, 4) to describe the factors causing code mixing in Ustazah Mumpuni Handayayekti's lecture. This research is a qualitative descriptive research. The data source in this research is Ustazah Mumpuni Handayayekti's lecture video on Youtube. The data in this study are the speech of Ustazah Mumpuni Handayayekti which allegedly contains symptoms of code switching and code mixing. The data collection method in this research uses the listening method. As for the data collection technique, this research uses free listening and note-taking techniques. The data analysis method in this research uses the agih method. The results of this study show that there are several types of code switching and code mixing done by Ustazah Mumpuni Handayayekti. The forms of code switching found in this study are 1) internal code switching, 2) external code switching. While the form of code mix found in this study is code mix in the form of words, phrases, idioms, baster, and repetition. Factors causing code switching in Ustazah Mumpuni Handayayekti's lectures include 1) speakers, 2) speech partners, 3) to ease tension and inject humor,  4) changes in situation, and 5) changes in topic. While the factors causing code mix in Ustazah Mumpuni Handayayekti are 1) speakers, 2) limited word equivalents, 3) to generate a sense of humor, 4) to convey the message of cultural expression.

Jumlah penderita penyakit diabetes diproyeksikan akan terus meningkat dalam beberapa tahun mendatang. Pengukuran glukosa darah, olahraga, diet, dan pengobatan farmakologis adalah beberapa metode yang dapat digunakan untuk penanganan pasien penderita penyakit diabetes. Penggunaan metode yang sama tidak selalu efektif untuk setiap pasien diabates, karena respons setiap individu terhadap penggunaan metode terapi dapat berbeda-beda. Pendekatan berbasis Machine Learning telah banyak digunakan untuk penanganan penyakit diabetes, baik untuk deteksi dini maupun proses perawatan pasien diabetes. Pada konteks penanganan pasien diabetes mellitus, pemilihan terapi yang tepat bagi setiap pasien sangat penting untuk dapat mencapai kontrol glikemik yang baik dan mencegah komplikasi jangka panjang. Permasalahan dalam penanganan pasien diabetes adalah menentukan model yang tepat untuk setiap pasien yang berbeda, sehingga pendekatan model berbasis domain fitur menjadi sangat penting untuk diterapkan. Domain fitur yang digunakan dalam penelitian ini adalah demografi, riwayat medis, dan gaya hidup. Hasil pengujian didapatkan bahwa domain fitur riwayat medis menjadi faktor penting untuk deteksi kenaikan kadar gula dalam darah pasien diabetes. Tingkat akurasi yang didapatkan algoritma GBM dengan menggunakan domain fitur demografi, riwayat medis, dan gaya hidup adalah 96%. Dengan hasil pengujian aplikasi rekomendasi personalisasi pasien diabetes dapat gunakan oleh tenaga medis pada program Prolanis.
 
Kata kunci: Gradient Boosting Machine, Machine Learning, Diabetes, Domain Fitur