The application of proper cough etiquette is an essential part of Clean and Healthy Living Behavior (PHBS) and serves as a preventive measure in reducing the transmission of respiratory infectious diseases from an early age. Health education for young children is crucial, as this stage represents the formative period where foundational habits are developed, potentially influencing long-term individual and environmental health. This community service activity was conducted on May 9, 2025, at Stella Maris Kindergarten in Tangerang City, involving 29 Nursery group children. The main objective of the program was to enhance the knowledge and skills of early childhood students in practicing correct cough etiquette and to instill healthy behaviors that they can apply in their daily lives at home and school. The implementation of the activity followed the POAC approach (Planning, Organizing, Actuating, Controlling) in a structured manner. Activities included storytelling (using engaging illustrations), screening of age-appropriate educational videos, practical simulations of cough etiquette, and fun, interactive games. These methods were designed to encourage active participation and ensure that children could understand and retain the health messages through enjoyable learning experiences. The results showed a notable improvement in the children's understanding and active involvement in practicing healthy coughing techniques, such as covering their mouths with a tissue or the inside of their elbows when coughing. Visual education combined with hands-on practice proved to be highly effective in conveying health messages to young children. The teachers responded positively to the program, emphasizing that the approach used was appropriate and should be widely implemented in other early childhood education institutions. They recognized it as a valuable promotive effort and a long-term health investment for children, laying the groundwork for healthier habits and environments in the future.

This study aims to examine the impact of implementing the Core Tax Administration System (CORETAX) on the effectiveness of tax reporting at PT Yekape Surabaya. CORETAX is an integrated digital tax administration system introduced by the Directorate General of Taxes in early 2025. Using a descriptive qualitative approach, data was collected through semi-structured interviews with two key informants directly involved in the company's tax reporting process. The findings indicate that CORETAX positively affects tax reporting efficiency, system integration, and data transparency. All types of taxes can now be reported through a single platform, replacing the previous manual and segmented applications. However, challenges remain, particularly related to human resource adaptation, system navigation, and technical disruptions during the initial phase. PT Yekape addressed these challenges through internal training and interdepartmental coordination. The study concludes that the success of CORETAX implementation heavily depends on organizational readiness—both technical and human—and the strategic role of internal leadership in supporting the digital transition.

Penggunaan media sosial oleh anak merupakan tindakan yang perlu mendapat pengawasan dari orang tua. Media sosial sejatinya dapat mendukung sektor pendidikan pada anak. Namun tak jarang tindakan anak dalam media sosial secara tidak sadar dapat dijustifikasi sebagai pelanggaran hukum. Oleh karena itu penting untuk dilakukan sosialisasi kepada para orang tua mengenai bijak dalam menggunakan media sosial. Selain itu, melalui sosialisasi ini juga akan memberikan pemahaman kepada orang tua mengenai pengaturan yang terkait dengan aktivitas dalam media sosial. Dengan adanya pemahaman tersebut menjadi bekal bagi orang tua untuk mengawasi anaknya. Metode yang digunakan dalam kegiatan ini adalah presentasi dan tanya jawab. Melalui kegiatan ini memberi manfaat kepada orang tua berupa pemahaman akan adanya pelanggaran-pelanggaran dalam penggunaan media sosial yang dapat menjerat anak sekaligus mengingatkan orang tua akan tanggung jawabnya dalam mengawasi anak khususnya dalam penggunaan media sosial.

This study focuses on analyzing the cost of capital as a key element in financial decision-making within manufacturing companies in Indonesia. The main objective is to assess the impact of expected return, dividend policy, and systematic risk on the cost of capital, both simultaneously and partially. A quantitative approach was employed using multiple linear regression analysis, with secondary data collected from annual financial reports and market information spanning the years 2020 to 2024. The findings reveal that jointly, the three independent variables significantly influence the cost of capital. However, on a partial basis, only the expected return variable shows a statistically significant and positive effect. In contrast, dividend policy and systematic risk do not exhibit significant influence, and their directional relationships contradict the initial hypotheses. These results suggest that investors’ return expectations play a crucial role in shaping a company’s capital structure, while the effects of dividend policy and systematic risk require further investigation due to their inconsistent outcomes. This study offers practical insights for corporate management and policymakers in formulating effective financing strategies that are responsive to dynamic market conditions.

Stress is a common mental health problem among medical students due to academic demands. Physical activity is known to reduce stress through physiological and psychological mechanisms. This study aims to examine the relationship between physical activity and stress levels among medical students at Tarumanagara University class of 2022–2023. This research employed an analytical cross-sectional design. A total of 123 respondents who met the inclusion criteria completed the physical activity (Baecke Questionnaire) and stress level (Perceived Stress Scale-10) questionnaires. Bivariate analysis was conducted using the chi-square test. The results showed that 95.1% of respondents experienced moderate to severe stress, while only 15.4% regularly exercised. A significant relationship was found between physical activity and stress level (p = 0.000). The odds ratio of 13.600 indicates that students who exercised regularly were 13 times more likely to experience lower stress compared to those who did not. This study highlights the role of regular physical activity as a protective factor in managing stress among medical students

This study evaluates the implementation of Behavior Based Safety (BBS) in improving occupational safety compliance at PT Wichindo Pratama, a heavy equipment manufacturing company with high work risks. The topic was chosen due to frequent violations of safety procedures, such as the improper use of Personal Protective Equipment (PPE) and neglect of Standard Operating Procedures (SOP), which increase the risk of accidents. A qualitative method was used through direct observation, in-depth interviews with 12 shift workers, and field assessments of safety facilities. The findings show that although the company has an Occupational Health and Safety (OHS) management system, non-compliance still occurs. Issues include incomplete PPE usage, disorganized work tools, and unsafe rest habits. Observations revealed potential hazards such as physical (noise), chemical (oil exposure), ergonomic (awkward postures), mechanical (machine use without full PPE), biological, and psychological risks (stress from shift work). BBS is seen as a strategy to connect existing OHS policies with safe work behavior by focusing on mindset and daily habits. The implementation of BBS is expected to reduce accidents and support the creation of a safer, more sustainable workplace.

In today's highly competitive culinary industry, one of the most important strategies to attract and retain customers is product differentiation. Differences can provide value and set a business apart from its competitors. Examples of differentiation include innovative menu items, premium raw materials, distinctive flavors, and brand image. The goal of this study is to analyze the relationship between product differentiation and customer loyalty at Kinikawa Coffee Shop in Pangkal Pinang. As part of a quantitative research plan using survey techniques, questionnaires were distributed to one hundred active customers. The validity and reliability of the research instrument were examined, and simple linear regression analysis of the data was performed using SPSS software. The findings of the study indicate that customer loyalty is positively related. Customer loyalty to Kinikawa increases along with their opinions regarding the company's efforts to stand out from the competition.. This research highlights the importance of using differentiation tactics when building lasting relationships with clients, especially in the local coffee shop industry facing tight and fluctuating competition.

With a high level of self-efficacy, students can face quarter-life crisis easily. People who have self-efficacy will focus and do their tasks without any problems in difficult situations. Students who have self-efficacy are more confident and able to reach their full potential. In addition, it helps students acquire the skills needed for future success. The purpose of this study was to empirically investigate the relationship between self-efficacy of final year students at Padang State University and quarter-life crisis. This study combines cluster sampling strategy with quantitative approach. A total of 292 final year students at Padang State University became the research sample. With an error rate of 5%, this sample was taken using Isaac and Michael table. The data analysis method used is Pearson Product Moment. The results showed that quarter-life crisis and self-efficacy of final year students at Padang State University were each in the moderate range with a proportion of self-efficacy of 39.7% and quarter-life crisis of 28.4%. The research hypothesis stating that there is a significant negative relationship between self-efficacy and quarter life crisis in final year students at Padang State University is accepted based on the hypothesis test which produces a value of r = -0.469 with a significance level of p = 0.000 (p < 0.05).

This study aims to examine the legal implications of court decisions that have obtained permanent legal force (inkracht) on the validity of changes to birth certificate data. Amendments to civil documents such as birth certificates do not merely involve administrative issues but also directly affect an individual’s legal status. In practice, many people face obstacles when seeking data corrections, especially when discrepancies arise between existing data and supporting documents. This research employs a normative juridical approach by analyzing laws and regulations, legal doctrines, and a case study of the Supreme Court of the Republic of Indonesia Decision No. 587 K/Pdt/2021 as the primary focus. The analysis centers on the legal reasoning adopted by the panel of judges in granting the request for data correction, and how the decision binds the civil registration authority to execute the ordered amendment. The findings reveal that a court decision with permanent legal standing serves as a crucial legal instrument to ensure the validity and legality of population data changes. Moreover, this legal mechanism reinforces civil protection within the national administrative framework. The study also recommends enhancing coordination between judicial institutions and civil registry offices to streamline data correction procedures and prevent legal uncertainty. In this regard, the study provides an academic contribution to the development of administrative law and the protection of citizens' legal rights.

The Student Activity Unit (UKM) for Futsal at Multi Data Palembang University often experiences obstacles in tournament management, such as delays in match information updates, difficulty accessing information by participants, data recording errors, and inefficient time for compiling match brackets. This research aims to design a mobile-based futsal tournament management application called TeamKickOff using the Design Thinking method through five stages: empathize, define, ideate, prototype, and test. In the empathize stage, in-depth interviews were conducted with 12 respondents, participatory observation, and document analysis. The define stage produced an empathy map, user persona, point of view, and user journey map. The ideate stage involved brainstorming, card sorting, and wireframe development. Prototypes were developed in three versions (low, mid, and high-fidelity) with features for schedule management, real-time score recording, automatic match brackets, and video documentation. Usability testing with 32 respondents resulted in a SUS score of 78.6 with a task completion rate of 91.3% and a reduction in management time of up to 65% compared to manual methods. The research results show that the TeamKickOff application successfully improved the efficiency of futsal tournament organization and information access for participants, with advantages in video documentation integration and focus on the local campus context in Indonesia.