Accurate and transparent financial reporting is crucial in building investor trust and ensuring the confidence of other stakeholders. However, earnings management remains a key concern in accounting and finance as it affects the quality of financial information and economic decision-making. This study aims to analyze the influence of Capital Intensity, Managerial Ownership, and Profitability on Earnings Management, with Firm Size as a moderating variable. Using a quantitative approach with the deducto hypothetico verifikatif method, this study empirically tests hypotheses through inferential statistical analysis. The results show that Capital Intensity and Managerial Ownership have a negative effect on Earnings Management, while Profitability has a positive effect. Furthermore, Firm Size does not moderate the effect of Capital Intensity on Earnings Management but weakens the influence of Managerial Ownership and strengthens the effect of Profitability on Earnings Management. This study is expected to provide insights for investors, managers, and regulators in understanding the factors influencing earnings management practices and their implications for financial reporting quality.

Hypertension is a disease that occurs to arteries that causes the supply of oxygen and nutrition that the body needs to be blocked. Hypertension is often called a silent killer, because it is a kind of disease that is very harmful but comes without awareness to its victim. People with hypertension in average are up to 40 years old and it happened all of his after life . In common hypertension caused by heredity, unhealthy lifestyle, and triggered by the more salty consumption, alcohol and stress. An expert system could be the solution to solve the problem because this system works just like an expert and was created by the naïve Bayes method with the rules and basic system that are the same just like the hyperantion desease. Through this application, users can consult with this system just like usually people consult with the expert to diagnose the sign that happened to the user and find the solution of what happened to themselves.

Hypertension in pregnancy is one of the leading causes of maternal mortality, with a global prevalence of 5–10% (Khedagi & Bello, 2021). This study aims to analyze the effect of reproductive status—maternal age, gravidity, and parity—on the incidence of hypertension in pregnancy at Prof. Dr. Chairuddin P. Lubis Educational Hospital, Medan. A case-control design was employed with 96 respondents, consisting of 48 cases and 48 controls. Bivariate analysis revealed that pregnant women aged ?35 years have a 2.839-fold higher risk of developing hypertension compared to those aged <35 years (OR=2.839; 95% CI: 1.123–7.177; p=0.027). First pregnancy (primigravida) increases the risk by 2.742 times compared to multigravida (OR=2.742; 95% CI: 1.047–7.178; p=0.040), while nulliparous women have a 2.714-fold higher risk compared to those who have given birth (OR=2.714; 95% CI: 1.101–6.693; p=0.030). Multivariate analysis identified maternal age ?35 years and nulliparity as the most significant predictors (p=0.005). These findings align with studies by Wiranto & Putriningtyas (2021), Hinkosa et al. (2020), and Luo et al. (2020), which confirmed that advanced maternal age and nulliparity increase the risk of pregnancy complications. The novelty of this research lies in integrating all three reproductive status factors as simultaneous predictors of hypertension risk, providing a new perspective compared to previous studies focused on single variables. Based on these findings, early detection and targeted health education for high-risk mothers are strongly recommended.

This research aims to increase knowledge and skills in the futsal sports training program at SMA Negeri 3 Sentani. The PkM activity involved 20 participants with a focus on increasing understanding and skills in the quality of futsal game techniques and tactics. The methods used include explaining theoretical understanding, applying theory, as well as direct practice sessions to improve participants' understanding and skills. The results of the activity showed that 3 people or 15% of participants had a good understanding of the pretest, while 17 people or 85% of participants had limited understanding. After participating in the program, the posttest results showed a significant improvement where 18 people or 90% gained good understanding, while only 2 people or 10% still needed additional understanding. The implication of this activity is that it is hoped that teachers who take part in the training will gain increased competence in designing and implementing futsal training programs, so that they can develop students more effectively, improve school achievement, and enrich PJOK learning methods

The development of computer technology helps many aspects of life. One aspect of life that takes advantage of technological developments is the health sector, in order to solve problems including brain tumors. Brain Tumor Disease is the growth of abnormal cells in or around the brain in an unnatural and uncontrolled manner. Patients with brain tumors continue to increase every year, because the initial symptoms are often underestimated. Therefore created a software that can help diagnose brain tumors using the certainty factor method

This research aims to determine the effect of Working Capital, Production Costs, Sales and Total Debt on Net Profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The type of research used is quantitative using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 95 companies, only 24 companies met certain criteria. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) Version 25. The research results show that partially Working Capital has a positive and significant effect on Net Profit. Production and Sales Costs do not have a significant effect on Net Profit. Total Debt has a positive and significant effect on Net Profit.

This study aims to analyze the Influence of Principal's Visionary Leadership, Teacher Commitment, and School Culture on the Work Productivity of State Junior High School Teachers. The research method used is a quantitative approach with a correlational survey design. The research sample consisted of randomly selected State Junior High School teachers in Kayuagung City District with a total of 151 respondents. Data was collected through a structured questionnaire that had been tested for validity and reliability. The results of the analysis showed that the visionary leadership of the principal had a positive and significant influence on the teacher's work productivity with a correlation value of 0.243 with a relationship percentage of 24.3% or close to 25%, while 75% was determined by other factors not mentioned in this study. In addition, teacher commitment and school culture have also been proven to significantly contribute to increasing work productivity. These findings underscore the importance of the role of school principals as visionary leaders in creating a supportive work environment, increasing teachers' professional commitment, and building a positive school culture to achieve optimal work outcomes. The implications of this study provide recommendations for education policy makers to strengthen the leadership capacity of school principals and build a conducive school culture.

Purpose: Mango production can be severely impacted by diseases affecting mango plants. By leveraging artificial intelligence, the agricultural sector can automate the analysis of mango leaves to monitor plant health. The goal of this research is to improve the early detection of diseases in mango leaves to allow early treatment to minimize damage to the crops.
Methods: This study employs an approach of combining two pre-trained CNN architectures, namely MobileNetV2 and DenseNet201 through concatenation method. To enhance the model’s generalization ability, various image augmentation techniques were applied during the training phase.
Result: The model developed in this study achieved great performance in classifying mango leaf diseases with a testing accuracy of 99.25%. This result indicates the effectiveness of the concatenation method by outperforming the accuracy of either MobileNetV2 or DenseNet201 when implemented separately.
Novelty: This research introduces a novel strategy by concatenating two pre-trained CNN architectures for mango leaf disease classification, a method not previously explored in this context. The model developed from this study has the potential to serve as a tool for the early detection and treatment of mango leaf diseases.

The aim of this research is to find out how to improve population administration services in Buleleng Regency through the use of the Aku Online-NG website which will be implemented in 2022, where in its implementation there are still several obstacles. Using qualitative descriptive research. Data sources are primary data and secondary data. The data collection techniques used were interviews, documentation and observation. Data analysis techniques are data reduction, data presentation and drawing conclusions. The problem in this research is in the form of public complaints about the variety of features and performance of the Aku Online-NG website. The theory used is e-government with a service quality measurement method called egovqual. Guided by the Presidential Regulation of the Republic of Indonesia Number 95 of 2018 concerning Electronic-Based Government Systems. Based on the research results, it can be concluded that in the ease of use dimension, the department has provided very good convenience and the community has also made things easier with this innovation. The reliability dimension shows good results which can be seen from the opinions of the public who feel this website is very reliable. The trust dimension has been implemented well, where the security of public data is guaranteed with the JSON Web Token (JWT) security system. The content & appearance of information dimensions have not been running optimally due to the lack of service features related to the movement of families from outside the district to within the district. In the dimension of functionality of the interaction environment, it is not yet fully maximized because some people still feel that filling out forms is rather difficult through online-based services. Then the last dimension, namely citizen support, has gone quite well, but there are still shortcomings, namely the lack of outreach carried out by the department to the community. It is hoped that the results of this research can be utilized as needed by relevant agencies and for further research.

Writing fiction stories is one of the important language skills in learning Indonesian. However, students' interest in writing fiction stories is still low, especially in Class V of SD S Alwashliyah 31 Medan Labuhan. One of the main causes is the lack of learning methods that attract and motivate students. Therefore, this research aims to increase interest and skills in writing fiction stories using image media. The research method used is descriptive analytical, namely a study that aims to collect data, describe, process, analyze, conclude and interpret data in order to obtain a systematic picture. The subjects of this research were 30 class V-A students in semester 1 of the 2024-2025 academic year. The data collection instruments used include competency tests and observation sheets. Competency tests are used to measure student learning outcomes after learning takes place using image media, while observation sheets are used to assess the implementation of class actions, class conditions, and student activity in the learning process. The research results show that image media can increase creativity, motivation, and help students compose more structured stories. This research is expected to provide insight for teachers in implementing more effective learning methods to improve students' writing skills.