This study aims to analyze the effectiveness of the implementation of the E-BLUD system and human resource (HR) competencies on the quality, timeliness, and audit opinions of financial statements at the Tawangmangu Health Center. The problem raised is the obstacle in the use of E-BLUD caused by the low understanding of human resources and its influence on the performance of financial statements. The research method used is qualitative with a case study approach through in-depth interviews, participatory observation, and document analysis. The results of the study show that the implementation of E-BLUD increases efficiency and effectiveness in the preparation of financial statements, accelerates the reporting process, and supports the achievement of positive audit opinions. However, obstacles in the form of limited digital competencies of human resources and incompatibility of educational backgrounds are still obstacles in optimizing the use of the system. These findings affirm the importance of improving human resource competencies through regular training and management support to optimize the benefits of E-BLUD. In conclusion, the effectiveness of E-BLUD and HR competencies have a significant effect on improving the quality, timeliness, and achievement of better audit opinions of financial statements, but full success requires continuous investment in human resource capacity development.

This study aims to analyze the factors that cause the decline in intercooler performance on the main engine of KM Bintan Utama, its impact on engine performance, and the corrective measures that need to be taken. Based on the analysis, three main factors contribute to the decrease in intercooler performance: dirty air fins in the intercooler, lack of routine maintenance, and blockage in the seawater pipe filter. This decline in intercooler performance significantly affects the main engine, such as increased engine temperature, which can lead to damage to critical components. To address this issue, several actions need to be taken, including cleaning the intercooler air fins regularly and ensuring maintenance is carried out according to the recommended manual. Proper maintenance implementation will help maintain the performance of the main engine and extend the life of the intercooler and other components.

This community service activity aims to explore and optimize the local potential of the abundant soursop fruit in Puteri Betung Village, Gayo Lues Regency. The primary problem lies in the local community's underutilization of the abundant soursop fruit. This activity was conducted in the form of training on making soursop dodol and product packaging design. The methods used include a participatory approach, direct training, and evaluation of the work produced. This activity resulted in an increased understanding among the community regarding the added value of soursop fruit, improved technical skills in product processing, and support from the local government for the continuation of the product. The soursop dodol product successfully won 1st place in the local potential utilization category at the district-level expo. The results of this activity show that local potential-based mentoring can be an effective medium for empowering the community's economy.

The city of Palembang, traversed by the Musi River, is well suited for industrial development in the fisheries sector. The area is renowned for its distinctive regional cuisine, one of which is pempek which is a processed fish product. Entrepreneurs supporting the supply of raw materials for processed fish products include ground fish businesses. The ground fish industry continues to expand, with business owners striving to maintain and enhance product quality and service standards to remain competitive and promote growth. In this regard, the decisions made by leaders significantly impact an organization’s ability to achieve its objectives. Therefore, appropriate methodologies are required to analyze the key factors influencing success or failure. SWOT analysis helps identify external opportunities and threats as well as internal strengths and weaknesses. Additionally, CSF analysis provides a clearer interpretation of key elements, defines essential activities, and supplies relevant information. Furthermore, this research proposes strategies to enhance efficiency, effectiveness, and value at every stage of the value chain. It is expected that this analysis will assist businesses in optimizing resources and improving the competitiveness of ground fish enterprises in the market. This study aims to provide a comprehensive analysis of strategic measures that can enhance the competitive advantage of ground fish businesses in the fisheries and food processing sectors.

Elderly aged 60-70 years will experience changes in body condition, both physical and mental changes such as decreased physical fitness and cognitive disorders. This study aims to determine the level of fitness and cognitive disorders of elderly aged 60-70 years who participate in Tai Chi gymnastics. The method used is descriptive analytical with a Cross Sectional approach. The subjects of the study were 20 elderly aged 60-70 years, using a purposive sampling technique. The data collection technique for physical fitness levels was measured through the Six minutes walk test, while cognitive disorders used the mini-mental state examination (MMSE) questionnaire. The results of the study showed that the average level of male fitness was in the moderate fitness category (40.3%), the good category was (50%) and the very good category (6.3%), while female physical fitness was in the moderate fitness category (75%) and the very good category (25%). Research Results Cognitive disorders in elderly men who were in the normal category were 87.5% and probable cognitive disorders were 12.5%, while in elderly women cognitive disorders were in the normal category were 100%. In conclusion, the level of physical fitness of the elderly is in the good category, while cognitive disorders of the elderly are in the normal category

Writing skills according to experts in learning Indonesian are placed at the highest level of learning in the language acquisition process. One form of text that is important to learn in schools for writing skills is explanatory text. Explanatory text is a text that explains the process of a natural, social or cultural phenomenon logically and systematically. . Writing is one of the language skills that must be mastered by students. . However, in reality, there are still many students who have difficulty in understanding and writing explanatory texts. This study aims to analyze students' understanding of explanatory texts and students' abilities in writing explanatory texts in learning Indonesian in grade VI of elementary school. the number of samples in this study was 5 grade VI students. In this study, the researcher used a qualitative descriptive method. the results of this study indicate that students' understanding of writing explanatory texts is still low.
 
 

Early reading is an important foundation in mastering language skills, especially for first grade elementary school students. Problems that often arise at this stage include difficulty in recognizing letters, arranging letters into words, and pronunciation and understanding simple reading. This study aims to analyze the early reading skills of first grade students in terms of cognitive and psychomotor aspects, and to identify factors that hinder their achievement. This study uses a descriptive quantitative approach with test instruments to assess cognitive abilities and observations to assess psychomotor skills. The subjects of the study consisted of five first grade students. The results showed that most students had very good cognitive abilities in early reading, but their psychomotor abilities tended to be low. A gap was found between theoretical understanding and practical skills of students. This finding emphasizes the importance of a balanced and holistic learning strategy so that students not only understand conceptually, but are also able to apply reading skills in real life.

This thesis is entitled “Analysis of Color Adjective Polysemy in Russian". The thesis contains research on polysemy analysis of several colors in the Russian language and explains the use of color adjectives polysemy meaning according to context in sentences. This study uses descriptive qualitative methods by taking primary data sources from the Russian-Indonesian dictionary by Victor Pogadaev (2010) and secondary data from ruscorpora.ru and udarenie.ru. The study was conducted by analyzing what meaning is contained in a color and what nouns can give rise to the meaning in question. The author uses the theories put forward by Russian linguists as a Research Foundation, including Valgina (2003), Rozental (2001), Novikov (2003), Bobrova (1993), Rozental’ et al (2010), Kobozeva (2000), dan Pulkina (1975). The purpose and results of this study will show that color adjectives in the Russian language have many meanings and the use of color polysemous meanings in a sentence.
 

Football players must be proficient in passing and shooting techniques to play the game on the field. Real Madrid and Barcelona have good passing and shooting skills and have interesting game characteristics. This study analyzes the passing and shooting technique skills of players in the El Classico Final of the 2025 Spanish Super Cup, using quantitative research methods with a descriptive approach. Real Madrid gained 321 successful and 60 unsuccessful. Meanwhile, in the Barcelona team, the number of passing players is 376 who succeed and 57 who fail. Meanwhile, in the long pass, Real Madrid won 30 successful and 35 unsuccessful. The Barcelona team obtained 26 successes and 32 failures. Real Madrid's ball possession got an Instep shoot 1 on goal, 4 on target, 13 off target and 1 free kick on goal. Meanwhile, Barcelona got an Instep shoot of 5 on goal, 3 on target, 6 off target. Barcelona's passing and shooting ability tends to be better than Real Madrid's. This proves that many passing and shooting affect the score or the entry of the ball towards the goal.

In everyday life, the practice of making agreements is often done simply without written form, especially in social interactions and informal economic activities. This raises legal questions about whether agreements made orally have valid legal force. This study aims to understand the legal position of oral agreements from the perspective of Indonesian civil law, especially regarding the requirements for the validity of an agreement based on the provisions of Article 1320 of the Civil Code (KUHPerdata). This study uses a normative juridical method, with an approach to laws and legal doctrine. The results of the study show that even though they are not made in writing, oral agreements are still valid as long as they meet the applicable legal requirements. However, the problem that often arises lies in the difficulty of proof when peace occurs. Therefore, it is important for parties to consider written records as a form of legal protection.