This research aims to examine and describe the implementation of a digital-based Cost of Revenue recording system at PT Alam Mulya as a logistics service company. Amid the rapid development of information technology, digital-based financial recording systems have become a strategic solution for enhancing efficiency, accuracy, and transparency in financial reporting. This study employs a qualitative descriptive approach, utilizing data collection techniques through literature review, direct observation, and interviews with parties involved in the company's financial recording process. The research findings indicate that the use of the Shortcut-AM application can accelerate the real-time recording of direct costs, reduce the risk of recording errors, and facilitate internal monitoring and audits. However, the effectiveness of the system still faces several challenges, such as delays in collecting supporting documents, account classification errors, and discrepancies between account mutation data and internal records. These challenges highlight the importance of cross-divisional coordination, ongoing technical training, and strengthening internal controls to ensure the system operates optimally. Thus, the digital-based recording system not only enhances operational efficiency but also serves as an essential foundation for maintaining the integrity and accountability of the company's financial reports.

Learning evaluation plays a central role in ensuring the success of the educational process, especially in mathematics learning at Vocational High Schools (SMK) that require integration between theory and practice. This study aims to comprehensively analyze the implementation of formative and summative evaluations at SMK N 6 Padang. Using a descriptive qualitative approach, data was obtained through observations, in-depth interviews, and document analysis. The results show that formative evaluations are carried out systematically through essay tests, contextual quizzes, discussions, and observations of student participation. This evaluation can monitor learning progress, encourage active engagement, and strengthen students' conceptual understanding. Meanwhile, summative evaluations are consistently applied using multiple-choice questions that encompass low-order thinking skills (LOTS) to high-order thinking skills (HOTS). in line with the learning objectives and curriculum. Both forms of evaluation have proven to be very effective, based on teacher observations and feedback. Although not all aspects were followed up explicitly, the assessment mechanisms applied reflect the principles of modern evaluation that are adaptive, fair, and competency-based. It can thus be concluded that the evaluation is running very effectively at 88.88%, and the evaluation implementation at SMK N 6 Padang not only succeeded in measuring student achievement but also became an instrument to strengthen the quality of learning relevant to the demands of industry and the developments in 21st-century education.

Generally, students stated that the concepts in physics, especially on the material of distance, speed, and acceleration, are difficult to understand. This causes low student motivation and learning outcomes. In order to increase student motivation, understanding of concepts, and learning outcomes, it is necessary to use visual media so that learning is active and enjoyable. The use of visual media, one of which is education game-based learning media, is very helpful for students in understanding physics concepts, especially on the material of distance, speed, and acceleration. The purpose of this study was to determine the study of the use of visual media based on education games that can improve students' understanding of the material of distance, speed, and acceleration. This research method uses the library research method. The form of research uses literature studies with qualitative data acquisition. To obtain data using two databases, namely Google Scholar and Sinta, with document analysis first carried out to identify relevant literature studies. Based on the results of the preliminary study conducted, it was obtained that the use of visual media based on education games is good and flexible. With the use of visual media based on education games, students find it easier to understand the material of distance, speed, and acceleration. In addition, it makes it easier for teachers to carry out learning activities. Learning is more interesting, students are more motivated so that students' understanding, abilities, and learning outcomes increase.

Efficient resource allocation is a major challenge in various sectors, especially when faced with limitations in quantity, time, and cost. This study aims to examine the application of linear programming as an optimization method in solving assignment problems, where a number of resources must be optimally allocated to a number of specific tasks. Through a literature study approach, this study examines various relevant previous study results, especially in the Indonesian context. The results of the study indicate that linear programming is able to improve operational efficiency, reduce costs, and produce a more balanced task distribution. However, this model has limitations in dealing with non-linear conditions and data uncertainty, so integration with other methods such as fuzzy logic or genetic algorithms is needed. This study is expected to broaden the understanding of the benefits of linear programming and encourage its wider application in quantitative-based decision making.

SP4N-LAPOR is a platform developed by the Ministry of Administrative and Bureaucratic Reform to facilitate the public in submitting complaints, aspirations, and suggestions related to public services. The number of SP4N-LAPOR! reports in Tanjungpinang City was 252 reports from 2019 to 2023. In 2023, the number of reports increased by 73. Based on data and information gathered during the preliminary research, out of the 73 reports, 54 were completed, 12 were processed, and 7 were archived. The increase in the number of reports prompted the researcher to examine the effectiveness of the resolution process. The research question in this study is: How effective is the resolution of public grievances and complaints through online services in the city of Tanjungpinang in 2023? This study aims to analyze the effectiveness of the resolution of public aspirations and complaints online at several agencies in Tanjungpinang City in 2023. The theory used in this study is Campbell J.P.'s theory, which consists of four aspects: program success, target success, input and output levels, and overall goal achievement. The method used is a qualitative approach. The research results from the program success indicators show that the steps taken in verifying and resolving reports are in accordance with the SP4N-LAPOR! SOP. In the target success indicators, the researcher found that all complaint reports for 2023 have been completed. Although there are still some unfinished reports on the SP4N-LAPOR! website, they are still being followed up by the relevant agencies.

Effectiveness is a fundamental component that functions to achieve the goals and objectives that have been set in an organization or program. BPJS organizes the Work Accident Insurance (JKK) program to provide protection and a sense of security to workers against the risk of work accidents in the form of financial support. This research was conducted using a qualitative approach, using data collection techniques in the form of interviews, field observations, and documentation reviews. The data analysis process includes the stages of data reduction, information presentation, and drawing conclusions. To ensure the validity of the data, this study uses a triangulation method that includes source triangulation, technique triangulation, and time triangulation. The findings of this study indicate that in general the implementation of the work accident insurance program at BPJS Ketenagakerjaan has been carried out effectively, in accordance with the three main indicators of effectiveness used as references in this study. However, in the indicator of achieving program objectives, there are still several targets that have not been fully realized. Therefore, it can be concluded that the Work Accident Insurance program at the BPJS Ketenagakerjaan Cilandak Branch Office, South Jakarta, has shown good effectiveness, although there is still room for improvement, especially in terms of achieving program objectives as a whole.

Latar Belakang: Penyakit ginjal kronis (Chronnic Kidney Disease) merupakan penyakit gagal ginjal dimana terdapat penurunan fungsi ginjal yang ditandai dengan penurunan glomerulus filtration rate (GFR).Terapi yang sering dilakukan oleh penderita CKD adalah dengan cara hemodialisis dan peritonealialisa. Tujuan :  memberikan gambaran penerapan intervensi dzikir pada pasien CKD dengan diagnosis keperawatan gangguan pola tidur di ruang Dahlia RSUD Wates. Metode: penelitian ini adalah penelitian studi kasus observasional yang mengeksplorasi masalah keperawatan terutama gangguan pola tidur. Teknik pengumpulan data yang digunakan berupa wawancara, dan observasi. Hasil:  Pengkajian Pada penapisan paliatif diperoleh skor 5 yaitu pasien tersebut perlu intervensi palliative. Dalam Edmonton Symptom Assessment System (ESAS) pasien mengalami tidak bisa tidur, pasien dengan depresi sedang. Didalam aktivitas fisik pada pasien terdapat skor karnofsky 50 % yaitu sering memerlukan bantuan, sering memerlukan perawatan medis. Dalam kebutuhan spiritualnya pasien CKD adalah 76 dimana merupakan spiritual sedang. Kesimpulan: pasien mengalami peningkatan kualitas tidur menggunakan Instrumen yang digunakan adalah Pittsburgh Sleep Quality Index (PSQI). setelah dilakukan intervensi dzikir yang ditandai dengan penurunan skor PSQI dari 17 menjadi 12 atau dari kategori berat menjadi kategori ringan kemudian pasien mampu tidur lebih cepat yang biasanya lebih dari jam 12 malam, setelah dilakukan intervensi dzikir pasien mampu tidur kurang dari jam 10 malam.

Infeksi Human Immunodeficiency Virus (HIV) merupakan penyakit kekurangan sistem imun yang disebabkan oleh retrovirus HIV tipe 1 atau HIV tipe 2. Infeksi HIV adalah infeksi virus yang secara progresif menghancurkan sel-sel darah putih infeksi oleh HIV biasanya berakibat pada kerusakan sistem kekebalan tubuh secara progresif, menyebabkan terjadinya infeksi oportunistik dan kanker tertentu (terutama pada orang dewasa. Acquired Immune Deficiency Syndrome (AIDS) adalah suatu kumpulan kondisi klinis tertentu yang merupakan hasil akhir dari infeksi oleh HIV. Tujuan: Mampu memberikan dan menerapkan asuhan keperawatan pada pasien HIV/AIDS dengan diagnosis keperawatan ketidakberdayaan di ruang Isolasi Dahlia Rumah Sakit Umum Daerah Wates. Metode penelitian ini adalah penelitian studi kasus observasional dengan desain pendekatan studi kasus. Subjek penelitian pada studi kasus ini adalah 1 pasien di RSUD Wates dengan gangguan sistem imunitas dengan diagnosa medis HIV/AIDS. Hasil: Dari hasil pengkajian dan pemeriksaan fisik didapatkan data pasien dengan keadaan umum lemah, merasa tertekan atau depresi, merasa bersalah, merasa takut, merasa cemas atau ansietas, merasa tidak berguna, merasa frustrasi, merasa menyerah dan pasrah, merasa tidak pasti untuk melanjutkan hidup. Diagnosis keperawatan utama adalah ketidakberdayaan berhubungan dengan diagnosis penyakit kronis. Pencapaian yang diharapkan pada kasus ini dengan diagnosis keperawatan ketidakberdayaan berhubungan dengan diagnosis penyakit kronis yaitu dalam waktu 3 hari intervensi keperawatan masalah keperawatan dapat teratasi. Saran: Diharapkan bagi perawat, karya tulis ilmiah ini dapat diterapkan dalam melaksanakan asuhan keperawatan pada pasien dewasa dengan HIV/AIDS sehingga dapat meningkatkan mutu pelayanan keperawatan.

Pesantren merupakan lembaga pendidikan Islam yang memiliki peran penting dalam pembentukan karakter dan moral peserta didik. Seiring perkembangan zaman, pesantren dituntut tidak hanya fokus pada aspek pendidikan keagamaan, tetapi juga mampu mandiri secara ekonomi untuk mendukung keberlangsungan program-programnya. Penelitian ini bertujuan untuk mengkaji bagaimana Pesantren Awwalu Ihya'i Daril Amanah (AIDA) membangun perekonomian mandiri, serta strategi yang dapat diterapkan guna mengembangkan usaha yang sudah ada. Penelitian ini menggunakan metode wawancara dengan pengurus pesantren yang bertujuan untuk memperoleh data dan informasi terkait biografi pesantren dan sistem perekonomian yang ada di pesantren, serta melakukan observasi untuk memperoleh data dan informasi secara langsung mengenai kondisi nyata di lapangan guna mendukung data yang diperoleh berdasar hasil wawancara dalam penelitian. Berdasarkan hasil wawancara dan observasi lapangan diperoleh bahwasanya salah satu upaya pesantren dalam mewujudkan kemandirian di bidang ekonominya adalah pemanfaatan lahan pesantren yang disewakan kepada usaha mikro, kecil, dan menengah (UMKM) yang mana ditemukan bahwasanya usaha ini dapat meningkatkan pendapatan pesantren dan memperkuat hubungan sosial-ekonomi dengan masyarakat sekitar. Analisis SWOT digunakan untuk menentukan kekuatan, kelemahan, peluang, dan ancaman dari sistem keuangan yang sedang beroperasi. Untuk memaksimalkan potensi lahan yang belum dimanfaatkan, studi ini juga menyarankan pembentukan toko buku dan toko percetakan serta pembangunan pom mini. Hasil kajian menunjukkan bahwa ada potensi besar untuk mendukung kemandirian ekonomi pesantren dan memiliki efek positif pada komunitas pesantren dan masyarakat sekitarnya.

As globalization grows, it eliminates national boundaries and accelerates international trade, with petroleum being the most traded commodity. However, petroleum, a fossil fuel, produces carbon emissions that contribute to global warming. In response, the principle of sustainability emerged, focusing on ensuring that today's activities do not harm future generations. This study explores the responsibility of upholding sustainability in international oil trade. Specifically, it examines how the principle is adopted in global oil trade and how Indonesia implements it. The research uses a normative-critical approach, including statutory, conceptual, and legal analyses. To align with sustainability, international oil companies must address environmental, social, and economic impacts through the triple bottom line framework, namely people, planet, and profit. By incorporating these principles into their annual reports, oil companies can demonstrate their commitment to sustainability.