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.

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.

 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.

This study investigates the resilience strategies of rice farmers in Manyaran District, Wonogiri Regency, in adapting to agricultural challenges and diversifying into the horticultural sector. The research is grounded in resilience and adaptation in agricultural systems, emphasizing crop diversification as a strategy to sustain farmer livelihoods amidst environmental and economic pressures. In May and June 2024, the study utilized surveys, observations, structured interviews, and a literature review to collect data. 42 rice-farming households across seven villages in Manyaran District were selected through simple random sampling. The sample comprised middle-aged farmers aged 40–50, With an average age of 45 years, as younger populations often migrate to urban areas, leaving agriculture dominated by this demographic. Descriptive data analysis using simple tabulation was employed to illustrate the conditions of the studied area. The findings reveal that farmers in Manyaran District exhibit strong learning capacities, which enhance their resilience. They adapted by transforming rice fields into horticultural areas and experimenting with various horticultural commodities. Technological flexibility, including the use of social media for acquiring and sharing horticultural knowledge, played a crucial role in their adaptation. Information exchange among farmers further contributed to the sustainability of their livelihoods.  This research highlights the importance of crop diversification as a strategy for farmers to adapt to shifting environmental and economic conditions. The results underscore the adaptability and resilience of Manyaran farmers in sustaining agricultural practices despite ongoing challenges, offering insights for broader agricultural adaptation strategies.

The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on  firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.
 

Penelitian ini bertujuan untuk menggambarkan strategi kepala sekolah dalam meningkatkan kompetensi pedagogis dan profesional guru melalui peningkatan berkelanjutan di SDN Banjaran 2 Kota Kediri. Penelitian ini menggunakan pendekatan kualitatif dengan jenis studi kasus. Pengumpulan data dilakukan melalui teknik wawancara, observasi, dan studi dokumenter. Penelitian ini telah menghasilkan informasi yang sejalan dengan fokus penelitian. Kepala sekolah mengidentifikasi kebutuhan guru melalui supervisi tindakan kelas dan melakukan evaluasi dengan Diskusi Kelompok Fokus (FGD) melibatkan semua guru. Peningkatan kompetensi
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
pedagogis dan profesional dilakukan melalui lokakarya, seminar, pelatihan layanan pendidikan, pembinaan dan mentoring oleh guru senior, kolaborasi antar guru, penggunaan Teknologi Informasi dan Komunikasi (TIK), motivasi yang diberikan kepada guru melalui implementasi kegiatan komunitas belajar (Kombel) di dalam lembaga pendidikan, Kelompok Kerja Guru (KKG), Platform Merdeka Mengajar (PMM), In House Training (IHT), pertemuan, motivasi, reward and punishment, gaya kepemimpinan partisipatif, memberikan bimbingan bagi guru untuk menghadiri webinar dan berbagai program pelatihan. Indikator keberhasilan dari strategi yang diterapkan oleh kepala sekolah dapat diamati melalui hasil tes formatif dan sumatif, serta hasil pencapaian non-akademik. Peningkatan berkelanjutan dalam meningkatkan kompetensi pedagogis dan profesional guru difasilitasi melalui kemauan guru untuk terus meningkatkan kompetensi pedagogis dan profesional mereka melalui berbagai metode, seperti berkolaborasi dengan guru lain, terlibat dalam kegiatan belajar mandiri menggunakan PMM, dan melakukan diskusi dan refleksi.

This paper intends to investigate the factors taken into account by the judge in determining the absence in the case of PT Bentoel Internasional Investama at the South Jakarta District Court, analyze the procedures for managing assets whose owners are absent based on the applicable regulations in Indonesia, and investigate the compliance of the procedures for managing shares as afwezidheid assets in the case of PT Bentoel Internasional Investama conducted by the Jakarta Balai Harta Peninggalan (BHP) with the regulations in Indonesia. This study is an empirical legal one using a qualitative methodology. Primary and secondary data are the forms of the information applied. Data collecting methods used are literature reviews and interviews. The interviews were carried out applying flexible topic development based on interview rules. This work employs approaches of descriptive analysis. According to the findings of this investigation, the judge decided on the absence petition of PT Bentoel Internasional Investama based on pertinent legal reasons, legal precedents, and facts provided by the petitioner in view of Under the Indonesian Civil Code, Regulation of the Minister of Law and Human Rights of the Republic of Indonesia No. 27 of 2013, and Regulation of the Minister of Law and Human Rights No. M.02-HT.05.10 of 2005 the process for managing shares as assets whose owners are absent (boedel afwezigheid) by the Jakarta BHP is governed. Regarding PT Bentoel Internasional Investama, the management of afwezigheid shares was done in line with Indonesian laws by means of an application to the South Jakarta District Court, which designated the Jakarta BHP as the legal administrator. This process complies with Articles 463–465 of the Civil Code and Standard Operating Procedure (SOP) Number AHU.UM.01.01-235, including public notification of share status in mass media, management, recording, safekeeping of collective share certificates, and BHP reports share management to the Supreme Audit Agency (BPK) and the Attorney General's Office and handles official and material tests. Since no objections were found, the Jakarta BHP filed none.

Stunting indicates a high prevalence of nutritional deficiencies that have not yet reached reduction targets, as seen in Geneng District, Ngawi Regency. Maternal knowledge and attitudes are crucial factors in preventing stunting and can influence mothers' behaviors in ensuring nutrition for toddlers. Manajemen Nutrisi Balita Stunting (MNBS) is an innovative intervention designed to address specific nutritional needs. It was developed into a smartphone application that serves as an educational tool to prevent stunting issues. This study aims to analyze the impact of MNBS on maternal knowledge and attitudes towards stunting prevention. This study used a one-group pretest-post-test design approach. Sampling was conducted using simple random sampling involving 30 respondents. Inclusion criteria for this research included mothers with toddlers experiencing malnutrition, owning a smartphone, and being willing to participate in the study until completion. The research results indicate that maternal knowledge and attitudes towards preventing stunting improved after receiving education through Manajemen Nutrisi Balita Stunting (MNBS) smartphone application. Manajemen Nutrisi Balita Stunting (MNBS) Smartphone Application has an impact as an educational medium on maternal knowledge and attitudes toward preventing stunting.

The many possible risks associated with laboratory work are unavoidable. This study aimed to determine and analyze hazards, risks, impacts, risk levels and occupational safety and health (OHS) controls in the physics and chemistry laboratories of the Occupational Safety and Health Center (OHS) Medan. This is a qualitative research method with phenomenological approach hazard identification using Task Risk Analysis method using AS/NZS 4360: 2004 semi-quantitative. The tolerable risk threshold in the chemistry lab was 52, priority 3 was 10, and major was 11. The only thing OHS controlled in the physics lab was the air conditioning system. The presence of SOP (work procedures), MSDS (material safety data sheet) documents, OHS signs, supervision, managerial support, and the use of PPE masks, gloves, long-hand lab coats, rubber shoes, and other safety measures were all necessary in chemistry labs. Expanding the space, adding SOP, installing ventilation are all suggested at the physics laboratorium, Adopting ANSI / AIHA Z9.5-2003 ventilation guidelines, changing or replacing processes with safer chemicals, providing OHS training, and wearing coveralls and glasses are all recommended in the chemistry laboratory.