This research examines the application of the Analytical Hierarchy Process (AHP) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods in determining the best graduate students in the Ners Professional Study Program at Muhammadiyah University of East Kalimantan. The third step of the AHP method involves converting the values in the pairwise comparison matrix to decimal form, which is then normalized to calculate the priority weight of each criterion and sub-criteria. Next, checking the logic of the criteria and designing AHP-TOPSIS for ranking were carried out. The analysis showed that AHP resulted in 5 ranking changes with a percentage change of 4.4%, while TOPSIS resulted in 3 ranking changes with a percentage change of 3.9%. From these results, the AHP-TOPSIS method proved to have an accuracy of 83.00%. This article also presents a comparison between AHP, TOPSIS, and AHP-TOPSIS methods, where the best student selected is Dinda Ayu Framaisella. This research provides practical guidance for decision makers in solving multi-criteria problems and contributes to the selection of the best graduate students with a comprehensive and accurate approach.

Fire is a disaster that cannot be predicted when it will occur and where it will occur, it's just that densely populated areas are areas that are vulnerable to the danger of fire. Fire disaster in Samarinda City. Data obtained from the Samarinda City Fire and Rescue Service are fire incidents from 2021 to 2023. In 2021 there were 230 fire incidents, in 2022 there were 209 fires, in 2023 there were 99 fires. so this city is one of the cities that experiences the most fires on the island of Kalimantan. Several supporting facilities and infrastructure owned by the Samarinda City Fire and Rescue Department, such as hydrants and fire extinguishing posts, have been increased in number. This research functions to group fire data per year using the k-means clustering algorithm.

Penelitian ini bertujuan untuk mengkomparasi dan memprediksi penyakit Diabetes Mellitus (DM) di berbagai kecamatan dan puskesmas di Provinsi Nusa Tenggara Barat (NTB) dalam rentang waktu 2018-2022. Data yang diambil berasal dari seksi penanggulangan penyakit Dinas Kesehatan Provinsi Nusa Tenggara Barat. Penelitian ini mengkaji jumlah penderita DM dan persentase penderita DM yang mendapatkan pelayanan kesehatan sesuai standar di masing-masing tahun. Puskesmas di Nusa Tenggara Barat Tahun 2018-2022 bertambah di 3 tahun pertama yakni Tahun 2018, 2019 dan 2020. Penderita DM dari Tahun 2018-2022 mengalami kenaikan setiap tahunnya, dengan populasi penderita DM paling banyak kenaikan antara Tahun 2018 dan 2019. Penderita DM yang mendapatkan pelayanan kesehatan sesuai standar mulai Tahun 2018-2022 tidak banyak dan pernah mengalami penurunan jumlah secara drastis di Tahun 2019. Hal ini menunjukkan perlunya perbaikan sistem pelayanan kesehatan di beberapa wilayah Nusa Tenggara Barat untuk meningkatkan akses dan mutu pelayanan bagi penderita DM. Penelitian ini memberikan wawasan yang berharga tentang tantangan dan kemajuan dalam pelayanan kesehatan untuk penderita DM di Nusa Tenggara Barat. Hasil penelitian ini dapat digunakan sebagai dasar untuk perbaikan kebijakan dan program kesehatan yang lebih efektif guna mengatasi masalah Diabetes Mellitus di wilayah Nusa Tenggara Barat.

This webinar discusses the importance of technological innovation in accounting information systems to enhance the efficiency and effectiveness of financial management among Micro, Small, and Medium Enterprises (MSMEs). By leveraging technologies such as cloud computing and integrated accounting information systems, MSMEs can improve transparency, accuracy, and speed in financial reporting, ultimately supporting better strategic planning and decision-making. The findings from this webinar reveal that many MSMEs still rely on traditional methods to assess financial health, which are inadequate to face the current economic challenges. The speakers emphasized the importance of good risk management and effective branding strategies to achieve sustainable business growth. By adopting new technologies and implementing prudent financial management, MSMEs can maintain their competitiveness in the dynamic global market.

During childhood, the development of a child involves several key aspects. Firstly, the physical development aspect encompasses the skeletal and muscular systems, as well as the development of motor skills. Secondly, health and safety become important focuses by providing adequate physical exercise to meet national targets and prevent children's inactivity. The processing of information and intelligence in cognitive development emphasizes repetition, organization, comparison, and the emergence of information. The division of intelligence into emotional and spiritual intelligence provides an additional dimension to understanding child development. Piaget's approach, particularly the concrete operational stage, describes a phase in which children use operations and logical reasoning in concrete situations. Lastly, in cognitive development, language becomes an important tool for communication, both in oral and sign forms.

This research aims to determine the various kinds of learning experiences carried out in schools both in terms of strategies and methods in learning. The method in this research uses the literature review method by exploring various reference sources critically to obtain correct data in explaining the topic of discussion. The results of the research show that from learning experiences there are several strategies and methods that can be implemented in schools which can help teachers significantly to achieve learning objectives.

It is hoped that the growth and development of entrepreneurship can reduce the number of unemployed and increase prosperity. The entrepreneurial spirit of today's students has begun to decline because most students who have the mindset of wanting to work for a company do not want to create jobs. Entrepreneurship is the ability and willingness to develop, manage and running a business, including taking the risks involved in it to achieve profits, therefore an entrepreneurial spirit is very important for students. There are very few MSMEs (Micro, Small and Medium Enterprises) nowadays due to people's interest in entrepreneurship and their lack of knowledge or insight into entrepreneurship.As for problems with MSMEs in Indonesia, such as weak business management capabilities, limited quality of human resources (HR), and weak access to financial institutions, especially banking. These businesses usually do not have a bookkeeping system, have difficulty expanding the business scale, and still have limited capital. Therefore, this independent entrepreneurship program can foster an entrepreneurial spirit and improve the quality of SMEs. The independent entrepreneurship program activities launched by the Ministry of Education and Culture are intended to study as well as exploring students' abilities to improve their entrepreneurial spirit and urging students to improve their entrepreneurial skills and make a positive impact on society.

The purpose of this study is to investigate the effectiveness of applying reading skills at a glance in improving understanding of scientific work. The method used in this study was library study. The data in this study were obtained from reading reference books and journal articles.  The result of this study is that by applying fleeting reading skills in understanding scientific work, we can improve academic literacy, help students and researchers access information quickly, and form critical and effective individuals in managing information. A fleeting reading skill is not just a technical skill, but a learning strategy that supports the achievement of higher education goals. In extensive reading, these skills are key to achieving an overall picture and basic information of scientific texts. In addition, the application of fleeting reading skills in scientific work provides significant benefits, such as time efficiency and the ability to quickly identify key information, although deep reading remains essential for comprehensive understanding.

PSAK 38 is a statement of accounting standards that regulates the accounting for business combinations of entities under common control. PSAK 38 was created to fulfill business combinations based on PSAK 22, with additional arrangements for the entity receiving the business and the entity selling the business. The scope of PASK 38 is regarding forms of business combinations, business combinations under common control, and the presentation and disclosure of company financial reports based on PSAK 38 (revised 2012). The method used in this research uses the literature review method. In addition, the aim of this research is to compare PSAK 38 (revised 2004) with PSAK 38 (revised 2004) in recording company financial statements in general.

Character education is a system of instilling character values in school members which includes components of knowledge, intelligence or will, and actions to implement these values. Character education is a deliberate effort to build good character based on core virtues that are objectively good for individuals and society. The research method used is a qualitative method involving data collection techniques in the form of observation and interviews. The data collected was then analyzed inductively, namely by identifying patterns, themes and concepts that emerged from the data. The purpose of this literature is to determine teacher strategies and creativity as an effort to improve character education for students. The results of the research show that the improvement efforts made by teachers at RA Maghfirah have been very good, teachers always accustom children to what they have been taught. The strategy used by teacher RA Maghfirah in forming children's character is related to habitual activities. The implication of this research is that it is hoped that teachers can use various models, methods and learning media to increase students' creative thinking.