Hypertension and diabetes mellitus are chronic diseases that are often not detected early due to the lack of public attention to health checks. Both diseases are known as “silent killers” because they often go unnoticed until they cause serious complications. Health screening activities were carried out in Tamparang Keke Village, Mamajang Subdistrict, Makassar City, focusing on blood pressure and blood sugar levels. Of the 27 residents examined, 8 had hypertension, 1 hypotension, and 8 had high blood sugar levels. It is recommended that residents regularly check their health, adopt a healthy diet, and exercise to reduce the risk of complications.

This study aims to find out how the Merdeka Learning curriculum is implemented and the challenges that must be faced in the implementation process. This type of research is a type of qualitative research by applying the literature study method by reviewing 5 national journals and 1 international journal that are relevant to the topics discussed. The stages carried out by the author in collecting data or information are by (1) finding and collecting reading material that is relevant to the main topics discussed, and (2) analyzing the reading material then drawing conclusions based on the main topic. The results of the study show that the process of implementing the curriculum at the junior high school level will run optimally if the teacher and the school understand in depth the concept of the Freedom to Learn curriculum and the presence of various supporting parties such as the community to student guardians. The challenges that become obstacles in the implementation of this curriculum are teachers who do not understand the concept of the Free Learning curriculum, limited facilities and infrastructure, limited learning resources, and the lack of the role of student parents in understanding the concept of Free Learning learning.

Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production