Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.

Perkembangan teknologi digital, khususnya dalam bidang Internet of Things (IoT) dan Artificial Intelligence (AI), telah mengubah cara perusahaan manufaktur mengelola rantai pasokan (supply chain) mereka. Sistem pengelolaan rantai pasokan yang efisien sangat penting untuk memastikan kelancaran operasi dan mengurangi biaya dalam industri yang sangat kompetitif. Penelitian ini bertujuan untuk menganalisis pengaruh integrasi IoT dan AI terhadap pengelolaan rantai pasokan dalam industri manufaktur, dengan fokus pada peningkatan efisiensi, pengelolaan inventaris, dan pengurangan biaya operasional.
Metode yang digunakan dalam penelitian ini adalah pendekatan analisis deskriptif dengan studi kasus pada beberapa perusahaan manufaktur yang telah mengimplementasikan teknologi IoT dan AI dalam sistem pengelolaan rantai pasokan mereka. Data dikumpulkan melalui wawancara mendalam, survei, serta observasi terhadap penerapan kedua teknologi tersebut dalam berbagai aspek rantai pasokan, seperti pemantauan real-time inventaris, prediksi permintaan, serta manajemen pengiriman.
Hasil penelitian menunjukkan bahwa integrasi IoT dan AI mampu memberikan dampak positif yang signifikan terhadap peningkatan visibilitas rantai pasokan, memungkinkan pengelolaan inventaris yang lebih akurat dan responsif terhadap perubahan permintaan pasar. Selain itu, teknologi ini juga berkontribusi dalam pengurangan biaya operasional, pengoptimalkan proses produksi, dan meningkatkan kepuasan pelanggan melalui pengiriman yang lebih cepat dan tepat waktu. Namun, penelitian ini juga menemukan beberapa tantangan, seperti kesiapan infrastruktur yang diperlukan, biaya implementasi yang tinggi, serta kebutuhan akan keterampilan sumber daya manusia yang lebih terampil dalam mengelola dan menganalisis data yang dihasilkan.
Kesimpulannya, penerapan IoT dan AI dalam pengelolaan rantai pasokan dapat meningkatkan efisiensi dan daya saing industri manufaktur. Penelitian ini diharapkan memberikan wawasan dan rekomendasi praktis bagi perusahaan dalam mengintegrasikan kedua teknologi tersebut untuk mencapai pengelolaan rantai pasokan yang lebih baik dan lebih adaptif terhadap dinamika pasar.

Purpose: This research investigates how media--especially social media and artificial intelligence (AI)--help older adults overcome psychological and social challenges associated with Post Retirement Syndrome. It aims to understand how digital platforms address communication difficulties in retirement. By examining media usage and AI-assisted interactions, the study explores how technology enhances emotional well-being and promotes social integration in the post-retirement phase of life.
Methods: This research employed a qualitative method to analyze the media behavior of retirees through interviews and field observations. Older adults in Bandung were selected using a maximum variation sampling strategy to reflect diverse occupational backgrounds. Bandung was chosen due to its demographic makeup, which includes a growing population of retirees with varying levels of digital engagement, making it an ideal setting to examine the relationship between media use, aging, and retirement experiences.
Findings: The findings indicate that social media--particularly Facebook and WhatsApp--has become a transformative tool in addressing Post-Retirement Syndrome. These platforms help older adults maintain social connections, share experiences, and engage with supportive communities. With the help of AI, seniors can more effectively identify and interact with relevant groups, tailoring digital experiences to personal needs and fostering meaningful relationships.
Originality: Although much research focuses on interpersonal communication in the elderly, few studies explore how media and AI act as bridges for retirees to reconstruct self-concept and build resilience through social media.

Background: HR plays an important role as an organizational manager. HR is an important asset for an organization. In hospitals, retaining competent employees is the key to maintaining service quality. Employee retention is an important challenge in public health services. Objective: to analyze the influence of Organizational Support (OS) and Work Environment (WE) on Employee Retention (ER) with Employee Engagement (EE) as an intervening variable. Method: This study uses a quantitative method with a cross-sectional approach. Data analysis: Index analysis using three box methods, the analysis method using SEM - PLS. Population and Sample: The population in this study were all nurses at RSKM I totaling 112, with a saturated sample, and 100 respondents who met the inclusion criteria. Results: The results showed that there was an influence of OS, WE and EE simultaneously on ER (p = 0.000), there was a significant influence of OS on ER (p = 0.000), there was a significant influence of WE on ER (p = 0.000), there was a significant influence of OS on EE (p = 0.000), there was an influence of WE on EE (p = 0, 000), there was a significant influence of EE on ER (p = 0, 000), there was an influence of OS on ER mediated by EE (p = 0.001) there was a significant influence of WE on ER mediated by EE (p = 0.000). Recommendation: The hospital needs to improve the system in providing employee wages, and must pay attention to the facilities needed to support the work of its employees, so that employees in this hospital are more enthusiastic in their work, have a sense of attachment to the hospital, and it is hoped that employee retention will also increase.

Childbirth causes pain due to shortening of the uterine muscles. Normal childbirth occurs because of pain, which is an important part of labor. During labor, pain can influence uterine contractions through the secretion of catecholamines and cortisol. It improves the function of the sympathetic nervous system, changing blood pressure, heart rate, breathing, and length of labor. The aim of this research is to find out how warm compresses impact how severe the pain of labor during the first active phase is. This research design is pre-experimental with a one group pre test and post test design. The population in this study were all mothers giving birth at BPM Nursehan Dahliana Birayang (Hulu Sungai Tengah Regency, South Kalimantan Province), using an accidental sampling technique and a sample size of 30 respondents was obtained. A warm compress is placed on the lower abdomen using a hot bladder. Data analysis used the Paired T - test. Based on the research results obtained, the average pain score before treatment was 8.13 and the average pain score after treatment was 4.66. The results of statistical analysis of tests of differences in pain intensity before and after treatment showed significant differences (p=0.000; 95% CI -3.900-(-3.031). The conclusion of this study is: warm compresses can reduce the intensity of labor pain in the active phase of the first stage. Warm compresses can be used as a way to reduce the intensity of labor pain.

Background: One of the most popular contraceptives in Indonesia is injectable contraception. However, each contraceptive method certainly has its own side effects, hormonal methods such as injections generally have side effects in the form of menstrual disorders, weight changes, dizziness or headaches and an increase in blood pressure. The purpose of this study is to determine the long-term relationship between the use of injectable birth control and menstrual cycle disorders in birth control acceptors at PMB Neneng Mahfuzah Banjarmasin in 2024.   This study uses a quantitative descriptive method with a cross sectional approach with a sample of 85 people with details of 48 respondents for 1-month injectable birth control and 37 respondents for 3-month injectable birth control.  The results obtained from the bivariate analysis of the chisquare statistical test showed that the value of p = 0.010 > α = 0.05. The conclusion is that there is a relationship between the length of use of birth control and menstrual cycle disruption in injectable birth control acceptors at PMB Neneng Mahfuzah Banjarmasin in 2024.  Advice is expected that health workers can provide KIE about the side effects of using Injectable Family Planning, one of which is menstrual cycle disruption. So that the acceptor can choose wisely the contraceptive method he wants to use.

This research investigates the relationship between public service motivation (PSM) and employee performance (EP) within public sector organizations. Utilizing a mixed-methods approach, the study analyzes quantitative data from employee surveys and qualitative insights from interviews with public sector employees. The findings reveal a significant positive correlation between PSM and EP, indicating that employees who are motivated by a desire to serve the public tend to exhibit higher performance levels. Additionally, the research identifies key factors that enhance this relationship, including organizational support, leadership styles, and job design. The study highlights the importance of fostering a motivating work environment to improve employee performance in the public sector. Based on these findings, recommendations for future research and practical implications for public sector management are provided, emphasizing the need for targeted training programs and employee engagement strategies. This research contributes to the understanding of how intrinsic motivations can drive performance outcomes in public service settings.

Peneltiian ini berfokus pada transformasi kelompok bermain menuju Pendidikan Anak Usia Dini Holistik Integratif (PAUD HI) di Indonesia, yang merupakan pendekatan komprehensif dalam mendukung perkembangan anak dengan mengintegrasikan aspek pendidikan, kesehatan, gizi, pengasuhan, dan perlindungan. Fenomena ini mencermintakn pergeseran paradigma dalam pengelolaan dan penyelenggaraan layanan PAUD di Indonesia, yang bertujuan untuk memastikan terpenuhinya hak-hak dasar anak. Melalui analisis bibliometrik, penelitian ini mengidentifikasi tren penelitian, kontribusi teoretis, faktor-fakotr yang mempengaruhi transformasi, serta gap yang ada dalam literatur terkait. Hasil dari analisis menunjukkan adanya pengaruh signifikan dalam jumlah penelitian terkait PAUD HI, dengan penekanan pada pentingnya kebijakan yang mendukung, kesadaran pemangku kepentingan, dan ketersediaan sumber daya. Meskipun demikian, terapat kekosongan penelitian dalam evaluasi jangka panjang dan pedoman praktis untuk implementasi PAUD HI. Penelitian ini diharapkan dapat memberikan wawasan lebih mendalam dan rekomendasi kebijakan untuk mendukung pengambangan PAUD yang lebih holistik dan integratif di Indonesia.
 

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the Indonesian economy, but often face challenges in effective financial management. often face challenges in effective financial management. This research This study aims to analyse the application of management accounting in increasing turnover, net profit, and cash management in Labang Iced Tea Pot MSMEs in Bangkalan Regency, East Java. Bangkalan Regency, East Java. The research method used is descriptive qualitative, with data obtained through interviews, observation, and documentation. documentation. The results showed that the application of management accounting helps Labang Iced Tea Poci in determining the optimal selling price, managing cash flow, and increasing the efficiency of operational costs. cash flow, and improve operational cost efficiency. By analysing the break-even point, budget management, and recording break-even analysis, budget management, and systematic financial recording, this MSME is able to increase net profit to Rp 254,000 per day on the able to increase net profit up to IDR 254,000 per day at certain pricing strategies. pricing strategy. In addition, structured cash management allows the business to maintain liquidity and avoid deficits. maintain liquidity and avoid operational deficits. This research concluded that management accounting plays an important role in improving financial performance and support the sustainability of MSME businesses. The implementation of management accounting not only improves the efficiency of financial management, but also serves as a foundation for better strategic decision-making. the foundation for better strategic decision-making.

Computer-based Accounting Information Systems (AIS) have become a vital element in managing organizational finances in the digital era. To explore the role and benefits of computer-based AIS in increasing efficiency, accuracy and transparency of financial reports. By integrating information technology in the accounting process, AIS enables real-time data collection, processing and analysis, thereby supporting faster and data-based decision making, while also identifying challenges faced in implementing AIS, such as user training needs and issues. data security. That computer-based AIS not only speeds up transaction recording and information management, but also increases collaboration between departments and allows for more accurate and timely reporting. Therefore, computer-based AIS has proven to be an important strategic tool for organizations to improve financial performance and competitiveness in increasingly competitive markets.