This study examines the level of accounting comprehension among students in the Accounting Study Program at Universitas Tanjungpura from two different cohorts, namely 2022 and 2024. A descriptive quantitative approach was employed, with purposive sampling used to determine the sample. A total of 77 active students participated as respondents, consisting of 45 students from the 2022 cohort and 32 students from the 2024 cohort, all of whom had completed or were currently enrolled in basic accounting courses. The research instrument used was an online questionnaire with a Likert scale, covering three main indicators: understanding of basic accounting concepts, ability to prepare journals, and comprehension of financial statements. Data were analyzed using an independent t-test through SPSS version 26. The results revealed that the average comprehension score of students from the 2022 cohort was 61.80 (SD = 8.24), while the 2024 cohort scored an average of 58.19 (SD = 8.70). The t-value of 1.852 with a p-value of 0.068 indicates that the difference in scores was not statistically significant (p > 0.05). This suggests that the difference in entry year does not significantly affect the overall level of accounting comprehension. Instead, factors such as high learning motivation, the effectiveness of teaching methods, and students’ active participation during the learning process are presumed to have a greater impact. Therefore, these findings emphasize the importance of designing learning strategies that are more contextual, interactive, and aligned with the characteristics of today’s students.

The People’s Palm Oil Replanting Program (PSR) is a national policy aimed at improving the productivity of smallholder plantations through the replanting of aging and unproductive oil palm trees. This study reviews the implementation of PSR in Indonesia by analyzing ten scholarly articles through a literature study approach. The findings indicate that program effectiveness is significantly influenced by technical support such as training, mentoring, the application of Good Agricultural Practices (GAP), and strategic partnerships for harvest absorption. However, implementation faces several challenges, including limited human resources, damaged equipment, inadequate funding, prolonged replanting periods, weak coordination among stakeholders, and lack of policy dissemination. Local institutions such as cooperatives (KUD) and farmer groups (Gapoktan) play crucial roles in ensuring program sustainability and inclusiveness by acting as managers and conflict mediators. Although farmers are generally ready and actively participate, regulatory constraints—particularly the requirement of financial guarantors—remain a barrier. The study recommends strengthening local institutional capacity, enhancing stakeholder synergy, and simplifying financial schemes as strategic steps to improve the long-term effectiveness of the PSR program.

In the competitive digital era, companies are required to build an image as an attractive workplace to capture the attention of young talent, especially generation Z who will enter the job market. This study aims to analyze the effect of employer branding on the interest in applying for jobs of final year students in North Kalimantan, and to examine the role of social media as a moderating variable in the relationship. The study used a quantitative approach with an explanatory design through a survey method of 350 students from two universities, with data analysis using Structural Equation Modeling-Partial Least Squares (SEM-PLS) techniques. Employer branding was measured based on five dimensions of organizational attractiveness, while job application interest and social media exposure were measured using a Likert scale. The results showed that employer branding has a positive and significant effect on job application interest (β = 0.506; p = 0.002), and social media also has a significant direct effect on job application interest (β = 0.573; p = 0.000). However, the moderating effect of social media on the relationship between employer branding and interest in applying was not statistically significant (β = -0.088; p = 0.969). The findings conclude that while social media is effective as a direct communication channel, its success in strengthening employer brand image depends on the quality of content and consistency of the organization's narrative. The implication of this study suggests that local companies should strengthen their employer branding strategy and utilize social media more purposefully and contextually to attract young talent in frontier regions.

Fraud within the Social Insurance Administration Organization (BPJS) Kesehatan has emerged as a significant challenge, threatening the sustainability and integrity of Indonesia's National Health Insurance (JKN) program. Fraud can manifest in various forms, including false claims, misuse of participant data, and unauthorized utilization of healthcare facilities, involving participants, medical personnel, and healthcare providers alike. This phenomenon not only results in financial losses for the state but also diminishes the quality of healthcare services and public trust. This article analyzes BPJS fraud from the perspective of ethics and compliance with Law Number 17 of 2023 concerning Health. This law emphasizes the crucial principles of justice, transparency, and accountability in the provision of healthcare services. The prevention and handling of fraud are regulated by Minister of Health Regulation Number 16 of 2019, which mandates strict oversight, administrative sanctions, and the use of information technology for early detection. Furthermore, education and community involvement are key to strengthening reporting and oversight systems. Collaboration across sectors and the implementation of comprehensive policies are expected to maintain the sustainability and integrity of JKN, ultimately aiming to achieve fair and equitable healthcare services for all Indonesian citizens.
Keywords: Ethics, Fraud, National Health Insurance, Social Insurance Administration Organization

The purpose of the study was to determine the description of juvenile delinquency behavior that occurs in students. The study used a descriptive research method in which the author tried to reveal and describe how Juvenile Delinquency in Students of SMAN X Lengayang in Pesisir Selatan. Descriptive research is one type of research that aims to describe systematically, factually, and accurately about the facts and characteristics of a particular population. From the tests that have been carried out, the results obtained are that the level of juvenile delinquency is included in the moderate category. In the gender category, 27 male students have a moderate level of delinquency and 36 female students have a moderate level of delinquency. As for the class category, class 10 has 22 people, class XI 17 people and class XII 24 people with a moderate level of delinquency. The highest level of delinquency is in class XII, this is due to the feeling of being the most senior in school.

Immunity to one disease in a child does not mean immunity to other diseases. Immunization is a way to increase a person's immunity, such as when a child is actively fighting a disease in his body. The aim of this study was to determine the relationship between husband's support and mothers' attitudes towards immunization of newborns in Denai Sarang Burung Pantai Labu Village in 2023. In this study a cross-sectional technique was used. Cross sectional techniques are used to study the dynamics of the relationship between risk and impact variables by accessing, viewing or collecting data at once. Total population 45. Results of research on the relationship between husband's support and mother's attitude. Implementation of infant immunization in Denai Sarang Burung Village.

Instilling the value of unity from an early age is essential in shaping a young generation with tolerance and the ability to live harmoniously in diversity. However, the teaching of Pancasila in elementary schools is still largely carried out through conventional approaches that inadequately address students’ affective development. Instruction often remains teacher-centered and lacks interaction, making it difficult for students to internalize national values in their daily lives. This study aims to examine the effectiveness of implementing the Think Pair Share (TPS) model in enhancing students’ understanding of the value of unity in sixth-grade Pancasila education. The research employed a qualitative approach using a literature review method. Data were collected from scholarly journals, books, and relevant studies published between 2020 and 2025. The data were analyzed using content analysis techniques to explore the patterns of TPS implementation and its impact on students’ comprehension of unity. The findings reveal that the TPS model fosters a collaborative, inclusive, and participatory learning environment, enabling students to grasp and internalize the value of unity more deeply. The stages of TPS—thinking, pairing, and sharing—provide students with opportunities to express opinions, listen to others' perspectives, and reach shared understanding. In addition to improving academic outcomes, this model also significantly contributes to the development of character and social attitudes. In conclusion, the TPS model is an effective and relevant teaching strategy for instilling Pancasila values, particularly unity, within the context of 21st-century learning and the Merdeka Curriculum, which emphasizes active, contextual, and character-based education.

This study aims to determine the effect of work motivation and work discipline on employee performance at PT Tiki Jalur Nugraha Ekakurir (JNE) Kampung Lalang, a logistics and delivery service company. Optimal employee performance is the result of a combination of internal drive (motivation) and compliance with work regulations (discipline). This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who are operational employees at JNE Kampung Lalang. Data were analyzed using multiple linear regression assisted by SPSS software. The results showed that work motivation has a positive and significant effect on employee performance with a coefficient value of 1.000 and a significance of 0.000. Conversely, work discipline has a negative but significant effect on employee performance with a coefficient value of -0.388 and a significance of 0.000. This finding indicates that increasing work motivation can encourage increased employee performance, while negative results from work discipline. This study emphasizes the importance of management in properly understanding the internal factors that influence performance so that the policies implemented do not have a counterproductive impact.
 

This study aims to examine the effect of digital literacy on entrepreneurial decisions among students of Universitas Negeri Jakarta participating in the 2023 Student Entrepreneurial Program (PMW), with self-efficacy as a mediating variable. A quantitative approach was employed using a survey method. A total of 136 respondents were selected from 206 students in the TOP 50 PMW business teams through purposive sampling. Data were collected using a questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0 software. The results show; (1) that digital literacy has a positive and significant effect on self-efficacy; (2) digital literacy has a positive and significant effect on entrepreneurial decisions; (3) self-efficacy has a positive and significant effect on entrepreneurial decisions; (4) and digital literacy indirectly affects entrepreneurial decisions through self-efficacy. These findings highlight the crucial role of self-efficacy in strengthening the influence of digital literacy on entrepreneurial decisions. Therefore, it is essential for higher education institutions to foster students' digital literacy and confidence to support entrepreneurial development in the digital era.

Biochemical pathways are the complex pathways of chemical reactions vital to maintain cellular homeostasis, control metabolism and modulate responses to physiological stimuli. Recent developments in the omics technologies, gene editing tools, and systems biology have significantly deepened our understanding of these pathways, changing the scientific paradigm from linear reactions to complex and interrelated regulatory networks. This review examines the changing face of metabolic and signaling pathways including but not limited to glycolysis, TCA cycle, MAPK, PI3K/AKT and JAK/STAT and their role in health and disease. Particular attention is paid to pathway analysis innovations, including CRISPR/Cas9, single-cell and spatial transcriptomics, and computational modelling and their revolutionary effect on discovery of new drug targets and pathway specific therapeutics. In reviewing the most recent advances in cancer metabolism, immune signaling, and cross-pathway interactions, this paper emphasizes the translational promise of pathway-centric research for personalized medicine, especially in oncology, neurodegeneration, cardiovascular, and autoimmune diseases. The review attempts to bridge basic biochemical research with clinical applications, and provides a window into the manner in which pathway-based interventions are influencing the future of precision therapeutics.