This study aims to analyze financial management at SMA Kristen Setia Budi Malang and assess whether financial management standards can improve school performance based on the implementation of financing standards set by the government in Government Regulation No. 19 of 2005 and Permendiknas No. 69 of 2009. This study uses a qualitative method with a descriptive approach. Data is collected through observations, interviews, and school financial documentation. The analysis is carried out by reducing, presenting, and drawing conclusions from the data obtained. The results of the study show that SMA Kristen Setia Budi has tried to implement financial management standards in accordance with government regulations, including in budget planning, transparency, and financial accountability. However, there are still several obstacles in meeting financing standards caused by limited resources and financial support. The conclusion of this study confirms that the implementation of financial management standards contributes positively to school performance, especially in operational effectiveness and financial transparency. Therefore, it is recommended that schools increase the diversification of funding sources, strengthen partnerships with the business world, and increase community involvement in supporting education financing.

Technology is drastically changing the health sector and education landscape, generating new opportunities, introducing new applications, and rejuvenating or reinventing classical technologies for childhood development. Understanding the role of technology in health and education is crucial to the development of a child. This paper am at examining the perceptions of health workers and teachers on the role of technology in health and education and whether such role (s) can promote childhood development. A total of 22 participants (10 health workers and 12 teachers) were involved in the study and were sampled using propulsive sampling procedure. A survey research design methodology was used with the average reliability coefficients for the two structured questionnaires stood at 0.79 and 0.74. The data were analyzed using descriptive statistics. The result reveals that technology plays a significant role in healthcare and education and promotes childhood development to a very high extent. Specifically, in health, technology improves the dissemination of health information, facilitates public discourse and dialogue around medical health, and enables remote consultation, diagnosis among others. While, in education, technology helps students learn much better, improves communication and collaboration, provides teachers with more resources and allows children to learn at their own pace among others. Despite the positive roles of technology, the study indicates that must health workers and teachers in Nigeria do not frequently utilize technology tools in their healthcare delivery and the classroom for child’s development. This research provides an up-to-date picture of the situation in Nigeria notwithstanding the challenges faced. However, health and education administrators should investigate the non-frequent use of technology by health and teachers to mitigate it negative effect on young children.

Harvesting is a crucial stage in the palm oil production process that impacts the efficiency and productivity of the plantation. Choosing the right harvesting method can increase the effectiveness of time and labor. This study compares harvesting efficiency using manual and mechanized methods by measuring the duration of fruit harvest and transportation time to the collection point (TPH). This study was conducted in November–December 2024 at PT. Kencana Sawit Indonesia, located in Talao Sungai Kunyit, South Solok, West Sumatra. The equipment used included stationery, a stopwatch, and data related to working time and harvest results. Data were collected through direct observation. The analysis was carried out using the t-student statistical test to evaluate the difference in working time between the manual and mechanized methods. The results showed that harvesting with mechanization was more efficient than the manual method. The difference in harvest time reached 12 seconds per bunch with a P value of 0.0002, while the transportation time to the TPH was 23.48 minutes faster per ton with a P value <0.0001. Monthly production with mechanization averaged 48.69 tons, while the manual method only produced 38.13 tons per month. Thus, the use of mechanized harvesting methods has proven to be faster in the harvesting process, fruit transportation, and increasing monthly production results. The implementation of mechanization can be a strategic step to increase operational efficiency and productivity of oil palm plantations.

The medical committee is a non-structural body whose members are selected from among the heads of functional medical staff (SMF) or those representing SMF in the hospital. Objective : This study aims to evaluate the role of the nursing medical committee and its influence on the quality of inpatient services at Labuang Baji Hospital Makassar. Method : Analytic descriptive method with the design used crosssectional design Result : Logistic regression analysis showed a significant influence between the role of the medical committee and the quality of inpatient services with a value of p=0.002. Further quality of inpatient services with a value of p=0.002. Further logistic regression analysis showed that the role of the medical committee had a very large influence on service quality, with an Exp(B) value of 44,000. This indicates that each increase in the role of the medical committee can increase the likelihood of good service quality by 44 times. Overall, the results of this study indicate that the role of the nursing medical committee is very influential in improving the quality of inpatient services at Labuang Baji Hospital Makassar. This finding is expected to be the basis for developing strategies to improve service quality in the hospital. Suggestion : Ensure that the roles and responsibilities of the medical committee and nurses are clear and mutually supportiveThe medical committee should have a deep understanding of the care process, while nurses need to know how the role of the medical committee can influence and support their practice.

One of the districts with the greatest concentration of ethnic Chinese residents and the highest concentration of young business owners in Medan City is Medan Kota District. The purpose of this study is to clarify the potential impact of ethnic Chinese youth's independent enterprises on labor absorption in Medan Kota District. A quantitative descriptive research design is employed, and SPSS version 17 analysis is used to perform the Multiple Linear Regression research method. Ho was rejected while Ha was accepted, according to the ANOVA test, which revealed that Fcount> Ftable. This indicates that ethnic Chinese youth-owned independent enterprises significantly improve labor absorption, specifically 72%.

This study examines the contributions of Imam Abu Hasan Al-Ash'ari and Imam Abu Mansur Al-Maturidi in shaping the Ahlussunnah wal Jama'ah (Aswaja) school of thought and its implications for Islamic education. Both imams are considered foundational figures in Islamic theology, and their ideas have influenced the development of the creed (aqidah), Islamic theology (ilm al-kalam), and Islamic philosophy in various Islamic educational institutions throughout history. Through a qualitative research method with a literature review approach, this study analyzes both primary and secondary sources, including classical texts and modern interpretations, to assess the relevance of their thoughts in the context of contemporary Islamic education systems. The findings indicate that the Ash‘arite and Maturidite theological frameworks, which emphasize the balance between revelation and rationality, have been instrumental in shaping curricula, teaching methodologies, and approaches to religious understanding. The concept of moderation, or wasatiyyah, in both theological schools is central to this approach, encouraging a balanced interpretation of Islamic teachings that addresses modern challenges. The study concludes that integrating the principles of Ash‘arite and Maturidite theology into contemporary educational practices offers valuable insights into fostering a more inclusive, balanced, and rational approach to Islamic learning.

Rhodamine B is one of the synthetic dyes commonly used as a dye for paper, textiles or ink. This study aims to analyze the presence of Rhodamine B food coloring in chili sauce in front of the Halu Oleo University campus in 2025. The method used in this study is descriptive qualitative with laboratory testing using the test kit method. The population in this study was 10 types of chili sauce, which were taken from each restaurant or used in snacks in front of the Halu Oleo University Campus, Kendari City. The sample was determined using the total sampling method with a total sample of 10 samples. The results of this study indicate that 10 samples of chili sauce used in restaurants and snack vendors circulating in front of the Halu Oleo University campus were declared not to contain Rhodamine-B.
 
 

Issues regarding people with disabilities in the world of work are still often overlooked, leading to minimal job opportunities for people with disabilities. As a result, many individuals with disabilities face high unemployment rates. According to the International Labour Organization (ILO), 82% of people with disabilities in developing countries live below the poverty line. They experience significant challenges accessing employment, healthcare, information, and political participation, often facing fewer job opportunities than individuals without disabilities. The National Zakat Agency (BAZNAS BAZIS) DKI Jakarta Province is one of the institutions that focuses on empowering people with disabilities through its Difabis program. The program serves as a platform for people with disabilities to train their work abilities, engage in learning, express creativity, and gain equal employment opportunities. This study aims to examine (1) How Difabis Coffee and Tea has implemented programs to empower people with disabilities, (2) What types of skills training are provided by Difabis Coffee and Tea to empower people with disabilities, and (3) What supporting factors and leadership factors influence the effectiveness of the empowerment process at Difabis Coffee and Tea. This research employs a qualitative approach, using data from observations, interviews, and documentation. The results of the study indicate that the empowerment provided by Difabis Coffee and Tea through skills training has led to positive changes for individuals with disabilities. Participants who once felt helpless now have greater independence, self-confidence, improved communication skills, and an income from the skills they have developed.

The archiving of case documents that have obtained permanent legal force (inkracht) at the State Administrative Court (PTUN) of Banjarmasin is a crucial aspect of judicial administration, serving to maintain the accuracy of legal documentation while supporting transparency and accountability within the judicial system. This process includes the recording, storage, and disposal of documents in accordance with applicable regulations, as stipulated by the Supreme Court and national archival regulations. From the perspective of Public Administration Theory, archival management must be conducted systematically and based on regulations to enhance the efficiency and effectiveness of judicial services. Meanwhile, according to the Theory of Judicial Transparency and Accountability, information openness in archival management plays a significant role in building public trust in the judiciary. Although PTUN Banjarmasin has implemented an archiving system that complies with established standards, challenges in the digitalization of archives remain an obstacle, particularly in terms of technology optimization and human resource readiness. Therefore, strengthening digital-based archival systems and enhancing judicial administrative capacity are strategic measures to improve document management efficiency, reduce the risk of loss or damage to physical archives, and reinforce judicial transparency and accountability.

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.