This study aims to explore the relationship between emotional maturity and forgiveness in Psychology students of Padang State University. This study applies a quantitative approach with a correlational design involving 100 students as respondents selected using incidental sampling techniques. The results of data analysis show a significance value of 0.000 (p <0.05) strengthening that the relationship between emotional maturity and forgiveness is statistically significant. This finding reveals that the higher the level of emotional maturity of students, the better their ability in forgiveness.

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

Accuracy in determining the diagnosis code was something that must be considered, an accurate code was obtained with information that was able to support the coder in determining the diagnosis code. The accuracy of diagnosis codes was very important in the fields of education, research, national health statistics, quality of hospital services, and the basis for decision-making. This study aims to analyze the relationship between completeness of medical record information and accuracy of the diagnosis code in the hospital. The method used  descriptive analytic with a retrospective approach. The study population consisted of 6,069 inpatient medical record documents with a sample of 375 documents taken using simple random sampling technique. Based on the results of statistical tests using Chi-square, a p value of was obtained that there was a relationship between the completeness of medical record information and the accuracy of the diagnosis code at the hospital. Evaluation of the completeness of each medical record documents for a certain period of time was highly recommended to improve the accuracy of the diagnosis code.

This study aims to analyze the completeness of inpatient medical record filing using a literature review method. A total of 10 articles were selected from journal databases, grey literature, and hand searching. The research findings indicate variation in the percentage of medical record completeness among the analyzed articles, with some showing high completeness rates and others showing low completeness rates. Factors contributing to incompleteness include errors in form filling and insufficient understanding among medical staff regarding the importance of medical record completeness. Recommendations from this study include the necessity to enhance medical staff's understanding of the medical record filling process, as well as the implementation of better policies and training to ensure optimal completeness in medical documentation. This research contributes to understanding the factors influencing the completeness of inpatient medical records and provides a basis for developing strategies to improve the quality of healthcare services in hospitals.

Human Immunodeficiency Virus/Acquired Immunodeficiency Syndrome (HIV/AIDS) cases continue to increase and are becoming a top global public health problem. When weight loss is more than 10% below the previous body weight, the relative risk of death is going to increase almost 6-fold. A viral load checkup is a test to measure the amount of HIV in the blood. The increase in nutritional needs and tissue catabolism is caused by the increase in viral load in the body. Malnutrition screening is necessary to evaluate nutritional status so that this treatment can be recommended if the patient is malnourished. This research is an analytical observational study with a cross-sectional design. Analysis was carried out on 109 people living with HIV who received treatment at RSUD Dr. M Yunus Bengkulu. The independent variable in this study is the viral load level, while the dependent variable is screening for malnutrition and the nutritional status of people living with HIV/AIDS—data analysis using the Spearman Rank test. The study results showed no correlation between viral load levels and nutritional status with a value of p=0.243 (p>0.05), and there was a correlation between viral load levels and malnutrition screening with p?001. The viral load of HIV patients at Dr. M Yunus Bengkulu does not correlate with nutritional status, but it correlates with malnutrition screening.

The current problems of income inequality, slow economic growth, and other interrelated complexities are all directly linked to poverty. Finally, all nations must fight poverty in order to provide a recognized and prosperous life for their citizens. Therefore, the aim of this study is to ascertain how poverty will change in Central Java Province between 2017 and 2021 as a result of inequality in income distribution and economic growth. Using quantitative research techniques, this research. Inequality of Income Distribution, Economic Growth, and Poverty The Central Statistics Agency (BPS) of Central Java Province in 2017–2021 is a secondary data source with time series data. In addition, other methods were used to collect and analyze the data. and processed using SPSS 25.0 software. The results of this study indicate that the partial and simultaneous test results show that the Inequality of Income Distribution and Economic Growth does not have an insignificant effect on the Poverty Level. But secondly, when the correlation and determination tests were carried out, the results showed that the two independent variables had a relationship of 64.1% and an influence of 41.1% on the Poverty Level in Central Java Province for the 2017-2021 period.
 

Inovasi sosial dan kewirausahaan sosial telah menjadi strategi utama dalam menciptakan solusi berkelanjutan bagi tantangan sosial dan ekonomi yang tidak dapat diselesaikan oleh pendekatan bisnis konvensional. Makalah ini bertujuan untuk: 1) Menganalisis inovasi sosial dan perannya dalam kewirausahaan sosial; 2) Mengidentifikasi hubungan antara inovasi sosial dan keberlanjutan UMKM dalam konteks ekonomi berbasis dampak sosial; 3) Menjelaskan faktor-faktor utama yang mempengaruhi keberhasilan kewirausahaan sosial. Hasil penelitian menunjukkan inovasi sosial berkontribusi dalam meningkatkan daya saing dan ketahanan UMKM melalui penerapan model bisnis berbasis dampak sosial, ekonomi sirkular, serta digitalisasi bisnis. Keberhasilan kewirausahaan sosial dipengaruhi oleh faktor internal, seperti kepemimpinan yang visioner, strategi pengelolaan sumber daya manusia yang efektif, serta model bisnis yang adaptif dan inovatif. Sementara itu, faktor eksternal yang berperan mencakup dukungan kebijakan pemerintah, akses terhadap pendanaan berbasis dampak sosial, serta kemitraan strategis dengan sektor swasta dan akademisi. Indikator utama keberhasilan kewirausahaan sosial mencakup pengukuran dampak sosial dan ekonomi, keberlanjutan finansial dan operasional, serta efektivitas model bisnis dalam menjangkau masyarakat yang lebih luas. Sebagai implikasi, makalah ini merekomendasikan penguatan kebijakan publik yang mendukung bisnis sosial, peningkatan akses pendanaan berbasis dampak, serta integrasi inovasi sosial dalam strategi pengembangan UMKM. Dengan menciptakan ekosistem yang lebih mendukung bagi kewirausahaan sosial, diharapkan inovasi sosial dapat menjadi pilar utama dalam pembangunan ekonomi yang lebih inklusif dan berkelanjutan.

Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

This research aims to find out how government accounting standards are implemented in village financial management in Sigi Village and how prepared the village government is in managing village finances. The research methodology used is qualitative research, the data sources used are primary dtaa obtained by direct interviews and secondary data obtained from related documents. The location of this research is Sigi Village, Kahayan Tengah District, Pulang Pisau Regency, Central Kalimantan Province. The results of this research can be concluded that the implementation of government accounting standards in this village has not been optimal because in the presentation of village financial reports there are still several reports that are not prepared by the village government. Sigi Village Revenue and Expenditure Budget Implementation Report (APBDes), Changes in Excess Budget Balance Report, Realization Report, Cash Flow Report, and Notes to Financial Reports.

This research aims to determine the effect of Working Capital, Production Costs, Sales and Total Debt on Net Profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The type of research used is quantitative using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 95 companies, only 24 companies met certain criteria. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) Version 25. The research results show that partially Working Capital has a positive and significant effect on Net Profit. Production and Sales Costs do not have a significant effect on Net Profit. Total Debt has a positive and significant effect on Net Profit.