The implementation of Sustainable Management Accounting (SMA) in developing nations is examined in this paper along with its prospects and obstacles. To achieve long-term sustainability, SMA incorporates social, economic, and environmental factors into business decision-making. SMA adoption in underdeveloped nations is hampered by issues like a lack of funding, a lack of environmental consciousness, and a lack of training and technology. SMA does, however, also have a number of noteworthy advantages, including increased operational effectiveness, better risk management, and higher standing in a global marketplace that is becoming more and more concerned with sustainability. This study examines the challenges and tactics in implementing SMA using a qualitative methodology and case studies of businesses in underdeveloped nations. It is anticipated that the results will help businesses and policymakers create and implement SMA in a way that promotes social, economic, and environmental sustainability.

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi manajemen laba pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Dalam konteks yang kompleks ini, penelitian ini menggunakan pendekatan kualitatif dengan desain deskriptif dan analisis konten. Populasi yang diteliti adalah perusahaan tambang yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dari laporan keuangan yang telah diaudit. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis tematik. Pembahasan menggarisbawahi bahwa perusahaan yang lebih besar dan lebih menguntungkan cenderung melaporkan laba yang lebih transparan, sedangkan perusahaan dengan utang tinggi berisiko lebih besar terlibat dalam manipulasi laba. Penelitian ini juga menemukan bahwa praktik tata kelola yang baik berfungsi sebagai penghalang terhadap praktik manajemen laba yang tidak etis. Kesimpulan dari penelitian ini menegaskan pentingnya memahami interaksi antara berbagai faktor yang memengaruhi manajemen laba untuk meningkatkan transparansi laporan keuangan. Temuan ini diharapkan dapat memberikan kontribusi bagi pengembangan teori manajemen laba dan corporate governance, serta implikasi praktis bagi perusahaan dalam memperkuat akuntabilitas dan integritas laporan keuangan.

This research aims to determine strategies for developing beef cattle farming to increase farmers' income in Bangkali village, Watopute District, Muna Regency. Determining the research area was carried out purposively with the consideration that Bangkali Village, Watopute District, Muna Regency has great potential for the development of beef cattle. There were four informants in this research, including the Animal Husbandry Service, Breeders, Extension Institute and Financial Institutions. Data analysis uses Analitycal Hierarchy Process (AHP) analysis. The results of the research show that the priority strategy for developing the beef cattle business to increase farmers' income in Bangkali Village, Watopute District, Muna Regency is capital/finance weight 316, Increasing Marketing weight 275, Increasing human resources weight 206, and increasing production weight 203 with an inconsistency of 0.02

Immunization via injection can cause immediate pain in children. Pain that occurs as a result of immunization injections, if not managed properly, can have a negative impact on the child's emotional aspects such as crying and fear. This research uses a quasi-experimental method with a one group pretest-posttest design approach. The sample involved in this research was 64 respondents, selected using Probability Sampling techniques. The research results show that based on the Paired T-Test statistical test, the p-Value value for the influence of the 5S Method (Swaddling, Side-Stomach, Shushing, Swinging, Sucking) is 0.000. Because p < 0.05, the Alternative Hypothesis (Ha) is accepted and the Null Hypothesis (H0) is rejected. Thus, it can be concluded that the 5S Method (Swaddling, Side-Stomach, Shushing, Swinging, Sucking) has a significant influence on the Infant's Pain Response After Basic Immunization at the Dahlia Makassar Community Health Center. The suggestion is that the 5s method be an alternative for treating pain experienced by babies as an effort to minimize pharmacological therapy.

Introduction: Low birth weight babies are babies whose birth weight is <2500 grams, which is caused by maternal, nutritional, age, parity and economic factors. Objective:To determine the characteristics of mothers with LBW incidents at RSUD dr. HLM Baharuddin, M.Kes 2023. Method: This research was quantitative descriptive, conducted at RSUD dr.Baharuddin, M.Kes on mothers who gave birth to low birth weight babies for the period January - June 2023 with a sample of 30 mothers determined by total sampling. Results: LBW occurred in mothers aged 20-35 years, namely 23 people (76.67%), mothers with multiparous parity, namely 18 mothers (60%), mothers with a birth interval of ?2 years, namely 25 mothers (56.67%) , 18 mothers (60%) suffered from the disease, and the highest incidence of LBW was in mothers with ?high school education as many as 19 mothers (63.33%).Conclusion: Mothers with LBW incidence at the age of 20-35 years were 23 mothers (76.67%), Age <20/>35 years 7 mothers (23.33%), Primiparous parity 8 mothers (26.67), Multiparous 18 mothers (60%), Grandemultiparous 4 mothers (13.33%), Birth interval <2 years 5(16.67%), ?2 years 25(56.67%), 18 mothers with disease (60%) 12 mothers (40%) did not suffer, had ?junior high school education 11(36.67%) and ?high school education 19(63.33% )

Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.

This research aims to determine the effect of exports on economic growth. The data used is secondary data originating from BPS Southeast Sulawesi publications for 2004-2023. This research uses quantitative research with simple regression analysis. The research results show that exports have an insignificant effect on economic growth with a negative relationship. This shows that when exports increase, economic growth tends to decrease, and conversely, when exports decrease, economic growth tends to increase. This is not in accordance with theory, but previous research in different locations found the same thing. Another factor that causes a negative relationship is the Covid19 pandemic. The implication of this research is that there must be an increase in the use value of exported goods, meaning there must be factories that process raw goods into finished goods which can provide a multiplier effect and have a positive impact on economic growth.

Online gender-based violence against women is a social phenomenon that is increasingly common. Online gender-based violence against women takes advantage of technological developments and the use of social media. The aim of this research is to provide an overview of women's lives in the shadow of the phenomenon of online gender-based violence. The method used in this research is a quantitative descriptive approach involving female students from the Faculty of Social and Political Sciences, Muhammadiyah University, Jakarta, academic year 2019 – 2020 as respondents. The method for determining respondents in this research is non-probability sampling - purposive. If we look at the current situation, gender-based violence has occurred in all walks of life, such as household life, society and in the political arena. Based on the grouping of types of platforms that are popularly used and have a high potential for online gender-based violence, namely Whatsapp and Instagram. If we look at the respondents' understanding of online gender-based violence, there are still respondents who do not really understand this social phenomenon. The most common cause of gender-based violence against women is low tolerance towards the opposite sex and knowledge about gender equality. This online gender-based violence has a broad impact, equivalent to the impact of gender-based violence that occurs conventionally, victims will experience emotional, psychological and social losses.

Program imunisasi anak di wilayah pedesaan menghadapi berbagai tantangan yang kompleks, termasuk akses terbatas terhadap layanan kesehatan, kurangnya tenaga kesehatan yang terlatih, dan faktor sosial-budaya. Penelitian ini bertujuan untuk mengevaluasi tantangan utama dalam implementasi program imunisasi anak di wilayah pedesaan serta untuk mengidentifikasi solusi yang memungkinkan untuk meningkatkan cakupan imunisasi. Metode penelitian yang digunakan adalah analisis kualitatif berdasarkan studi pustaka yang relevan dengan topik ini. Hasil analisis menunjukkan bahwa akses terbatas terhadap layanan kesehatan merupakan hambatan utama dalam program imunisasi anak di pedesaan. Jarak yang jauh antara pemukiman penduduk dengan fasilitas kesehatan, kurangnya infrastruktur kesehatan, dan transportasi yang tidak memadai mempersulit orang tua untuk membawa anak-anak mereka untuk divaksinasi secara teratur. Kurangnya tenaga kesehatan yang terlatih juga menjadi tantangan serius dalam implementasi program imunisasi. Banyak desa yang tidak memiliki jumlah petugas kesehatan yang memadai untuk memberikan layanan imunisasi kepada masyarakat. Kurangnya pengetahuan dan keterampilan petugas kesehatan tentang imunisasi juga dapat mempengaruhi kualitas pelayanan yang diberikan kepada masyarakat. Faktor sosial dan budaya juga memengaruhi partisipasi masyarakat dalam program imunisasi. Kepercayaan, mitos, dan praktek budaya lokal seringkali memengaruhi keputusan orang tua dalam mengimunisasi anak-anak mereka. Oleh karena itu, diperlukan pendekatan komunikasi yang sensitif dan berbasis budaya dalam mensosialisasikan program imunisasi. Berbagai solusi yang memungkinkan telah diidentifikasi, termasuk memperkuat infrastruktur kesehatan, meningkatkan kapasitas tenaga kesehatan, dan melibatkan komunitas secara aktif dalam program imunisasi. Dengan mengatasi tantangan-tantangan ini secara holistik dan berkelanjutan, diharapkan dapat meningkatkan cakupan imunisasi anak di wilayah pedesaan dan meningkatkan kesehatan anak-anak secara keseluruhan.

The alpha generation is the generation born in 2011 and is expected to end in 2025. This generation is also called the digital generation. This alpha generation was raised in the technological era and also has a very important influence on the progress of the times. His upbringing must also receive special attention, especially from those closest to him, namely parents. Ideal parenting for the alpha generation needs to be implemented by parents. The type of research we use is qualitative research. Where data is collected by means of interviews, documentation and observation. And then conclusions are drawn regarding ideal parenting for the alpha generation. The results of this research show that there is a very close relationship with ideal parenting and the alpha generation. This is shown by the results of interviews that we have conducted that many parents complain about their children's attitudes, and parents lack understanding about parenting.