Cassava is a staple food source that is abundant in Indonesia. Cassava leaves have been known to our people for a long time as an alternative vegetable to replace most vegetables in general. For those who are used to it, cassava leaves are a unique vegetable, and can stimulate your appetite, but for those who have never tasted it, it may take time to get used to it. The texture of cassava leaves is rough, so they are only suitable for cooking in a few ways. The aim of this research is to find out the most preferred formula for making beef jerky from cassava leaves. This research is experimental research with the research design used, namely Pre-Experimental Design with a One-shot case study type of research. Based on the research that has been carried out, the conclusion in this study is that of the 4 treatments given, it is seen from the color aspect that the most preferred treatment is P12 (100%), the taste aspect of the treatment is P12 986.7), the aroma aspect is P11 (80%) and the P12 texture (83.3%). For further research, it is hoped that variables such as water content and HCN can be added to cassava leaves.

The use of learning media can increase enthusiasm and make it easier for students to understand the material, so that students can obtain good learning results. However, there are still teachers who rarely use media and only use textbooks and blackboards. This makes students less interested in paying attention to learning and student learning outcomes become low. The aim of this research is to determine the increase in thematic learning outcomes by using flipchart media for class III students at SDN 010 Sungai Beringin. This type of research is Classroom Action Research (PTK). This research was carried out in two cycles, where each cycle consisted of 3 meetings with 4 stages, namely, planning, implementation, observation and reflection. The subjects in this research were class teachers and class III students at SDN 010 Sungai Beringin. The data in this research was collected using observation techniques, tests, field notes and documentation. In this research, to analyze the data using the presentation formula. From the results of the analysis it can be concluded that in the pre-cycle student learning outcomes reached a percentage of 43%, including in the "fairly good" category. After implementing the use of flipchart media in cycle I, the completion percentage was 64%, which was included in the "fairly good" category. The results of observations in cycle II reached a completion percentage of 92%, including in the "Very good" category. So, student learning outcomes can be improved through the use of flipchart media for class III students at SDN 010 Sungai Beringin.

This service focuses on strengthening the prohibition of alcohol among students of SMAN 2 Palangka Rayat through the use of canva application-based posters. This service was conducted in response to the challages of alcohol abuse among teenagers and the need is Service Learning, whic involves preparation, planning, and implementation stages. This service activity was aimed at Muslim students from class XI 2 and XI 3. The result of the service showed an increase in students digital skills, creaticity in designing posters, enthuasiasm for the liquor prohibiton campaign, and a better understanding of the dangers. In conclusion, this activity succeeded in raising students awareness about the dangers of alcohol through a creative an interactive approach, while developing graphic design skills and digital literacy.

Tiwai onion (Eleutherine americana Merr) is a medicinal plants used as an alternative treatment which is processed into herbal drinks. This study aims to determine the effect of roasting time on physical characteristics, heart rate and blood pressure in respondents. This study was arranged using a randomized block design (RBD) with 4 treatments, namely 0 minute roasting time, 5 minute, 10 minute, and 15 minute  with 3 replications. Data analysis of variance and BNT follow-up test (5% level). The results showed that the roasting time of tiwai onions on physical properties had a real influence on the insoluble components,  namely the treatment of 0 minutes and 15 minutes of roasting time. In terms of sensory properties, it has a significant effect on hedonic and hedonic quality of aroma, color, and taste with a description of the aroma of tiwai onions, blackish brown color and the taste of tiwai onions. On the blood pressure and heart rate of  respondents after drinking the roasted tiwai drink, it significa

Kendari Beach is said to be strategic because it is crowded with residents both in the city and outside the city of Kendari to just hang out, go for a walk or enjoy various culinary delights. The Covid-19 pandemic has had an impact on the shop and restaurant business. The purpose of this study was to determine the impact of the Covid-19 pandemic on shop and restaurant businesses in terms of work environment, workforce, procurement of raw materials, number of customers and business turnover and income in the Kendari Beach area, West Kendari District, Kendari City. The determination of the research area was carried out purposively with the consideration that the Kendari Beach area is one of the culinary tourism areas that is quite popular with the community. The number of respondents in this study were 28 shop businesses and 3 restaurant businesses. Data analysis used descriptive analysis through a Likert scale and quantitative analysis through paired t tests. The results of the study show that the Covid-19 pandemic has no impact on employment and raw material procurement. However, the Covid-19 pandemic has had quite an impact on the environment and work operations. Furthermore, the Covid-19 pandemic has greatly impacted the number of customers as well as turnover and income. The strategy adopted by several shop and restaurant businesses in the Kendari Beach area to maintain and develop their business is to open a business earlier than usual and comply with all the requirements in order to receive assistance from the government.

This study investigates the influence of workplace spirituality and ethical climate on organizational commitment and turnover intention among inpatient nurses. Using a quantitative approach, data were collected from 165 nurses with a minimum of one year of service and analyzed through Structural Equation Modeling (SEM) done by AMOS software. The results indicate that both workplace spirituality and ethical climate have a significant positive effect on organizational commitment, and a significant negative effect on turnover intention. Additionally, organizational commitment is found to negatively influence turnover intention. The study also reveals that organizational commitment significantly mediates the relationship between workplace spirituality and turnover intention, but does not significantly mediate the relationship between ethical climate and turnover intention. These findings emphasize the importance of fostering a spiritually supportive and ethically sound work environment to enhance nurse retention and organizational commitment.

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

 Mojolaban is one of the sub-districts in Sukoharjo Regency, Central Java, which has 15 villages. The district has Mojolaban main health center, Jatimalang auxiliary health center and Kustati Clinic. Low back pain (LBP) is a disease that is widely suffered in Sukoharjo Regency, according to the Sukoharjo Regency Health Office, LBP sufferers amounted to 3,670 people from 2018-2022. LBP is one of the health problems that is often not taken seriously by the community, especially the elderly. Even though if left unchecked it can interfere with daily life and reduce quality of life. The purpose of this counseling is to prevent, promote health related to LBP with the target participants of the Matahari Elderly Posyandu located in Ds. Wirun Mojolaban. The measurement used in this activity is a pre-test and post-test questionnaire to measure the understanding of the elderly. The results of the questionnaire showed a good improvement with an average pre test and post test increase of 50%. For this reason, posyandu cadres always follow-up so that the elderly can do this exercise not only during counseling but also at home.

Dian Ekawati. Analysis of Accountability for Promotion of Civil Servant Ranks (Case Study of Application of SAPK BKN in BKD, South Sumatra Province). Accountability of Service Promotion for Civil Servants (Case Study of Application of SAPK BKN in BKD of South Sumatra Province) has basically been going well, but because there were some disturbances related to network problems and application system problems, so there were some things that were delayed in the management process. . It has not been added to the terms and files that are not appropriate so that many promotion files have not been approved and must be repaired. The supporting factor is the existence of technological advances that become service innovations, in the form of online applications, namely online SAPK in the management of promotions, it will provide convenience in the management of promotions. The inhibiting factor is that the existence of signal interference in several districts is a weak side of the online system that must be improved, as well as the requirements for completeness of files that have not been met by employees hampering the approval process for promotions.