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I POLICY STRATEGY FOR STUNTING MITIGATION WITHIN THE FRAMEWORK OF ACHIEVING THE SUSTAINABLE DEVELOPMENT GOALS (A STUDY IN BAYUMUNDU VILLAGE, KADUHEJO DISTRICT, PANDEGLANG REGENCY)

Stiawati, Titi, Apriyani , Nurul, Maisaroh, Ima, Framanik, Naniek Afrilla
Abstract: Stunting remains a major public health issue hindering the achievement of the Sustainable Development Goals (SDGs), particularly Goal 2 (Zero Hunger) and Goal 3 (Good Health and Well-Being). Previous studies have mostly… focused on nutrition and health aspects, while this research addresses the research gap by analyzing policy strategies based on cross-sectoral collaboration at the village level. The purpose of this study is to identify and analyze stunting mitigation policy strategies within the framework of achieving the SDGs in Bayumundu Village, Kaduhejo District, Pandeglang Regency. This research employs Collaborative Governance theory (Ansell & Gash, 2008) and SWOT analysis (Rangkuti, 2018) to map internal–external factors and assess the quality of multi-stakeholder collaboration. The study uses a qualitative descriptive approach, collecting data through interviews, observation, and documentation, with triangulation for data validation. The findings indicate that the main strengths of the strategy are community awareness campaigns and available health infrastructure, while the greatest opportunity comes from national policy and government support. However, weaknesses such as limited community understanding and threats such as socio-economic inequality remain significant challenges. The study concludes that the success of stunting mitigation strategies is strongly determined by actor synergy, facilitative leadership at the village level, and the utilization of national policy opportunities. It recommends strengthening collaborative institutional design and leveraging health technologies to ensure program sustainability

OPERATIONAL EFFICIENCY AS A MODERATOR OF THE IMPACT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF NON-FINANCIAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2014 TO 2023

Khanif Nur Fathurohman, Gatot Nizar Ahmad, ⁠Agung Dharmawan Buchdadi
Abstract: This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the company's financial performance, as well as test the role of operational efficiency as a moderation variable in this relationship.… ship. The research object includes non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. ESG variables are measured using Bloomberg's ESG score which includes environmental, social, and governance dimensions, while operational efficiency is proxied by the Total Asset Turnover ratio. Financial performance is proxied by Return on Assets. The research method uses a quantitative approach with panel data regression analysis. The research sample consisted of 80 companies with a total of 711 observations. The results of the study show that ESG has a significant negative effect on financial performance. However, operational efficiency has been shown to play a role as a moderation variable that strengthens the relationship between ESG and financial performance. This research makes a theoretical contribution by enriching the literature on the relationship between ESG and financial performance, especially in the context of emerging markets. From a practical perspective, the results indicate that the implementation of ESG will only create financial value if integrated with internal efficiency strategies. Thus, companies are advised to not only focus on compliance with ESG aspects, but also ensure efficient management of resources to increase long-term profitability.

ANALYSIS OF ACCOUNTING IMPLEMENTATION IN MSMEs IN BOGOR REGENCY

Nasution, Yan Noviar, Herman, Herman
Abstract: This research aims to determine whether the application of accounting in MSMEs in Bogor Regency is in accordance with SAK EMKM. This research uses a qualitative method with a case study approach. The data used in this research… search is primary data obtained through observation and interviews as well as documentation data and secondary data sourced from MSMEs owners in Bogor Regency. The results of the research show that the application of accounting in MSMEs is not in accordance with the application of SAK EMKM because the preparation of financial reports in MSME companies has not been implemented fully or has not been optimal, as can be seen in the table of application of MSMEs Accounting where the CALK section is not in accordance with the SAK EMKM method.

COMPARISON OF FRESH SERUM TOTAL CHOLESTEROL RESULTS WITH THOSE OF SERUM STORED AT ROOM TEMPERATURE FOR 6 HOURS AT JATI PADANG GENERAL HOSPITAL

Sari, Anis Sinta, Yanti, Ni Ketut Ayu Mira, Yanti, Ni Luh Gede Puspita
Abstract: Exposure to X-ray radiation in conventional radiology procedures can pose a health risk, especially for accompanying caregivers of pediatric patients who only bear the risk without gaining any benefit. This study aims to… determine the estimated equivalent dose received by accompanying caregivers of pediatric patients and the safest points during conventional radiology examinations. The method used in this research is a field survey, involving the measurement of equivalent radiation doses inside and outside the examination room using a personal dosimeter, as well as measuring the radiation dose rate at 6 points using a surveymeter. The data was processed to obtain the highest and lowest values, as well as the percentage of equivalent dose obtained compared to the established Dose Limit Value (DLV). The results showed that the highest radiation dose received by accompanying caregivers inside the examination room reached 13,46 µSv, with a percentage of 0,27% relative to the DLV, while the lowest dose recorded was 1,12 µSv, with a percentage of 0,0224% relative to the DLV. Analysis of the radiation dose rate distribution revealed that the greater the distance of the measurement point from the radiation source (tube), the smaller the dose received. In conclusion, the radiation dose received by accompanying caregivers is still below the Dose Limit Value (DLV) for caregivers, which is 5.000 µSv. However, to minimize stochastic effects, the implementation of additional protective measures, such as the use of lead aprons and selecting safer locations within the examination room, is highly recommended. These findings are expected to serve as a guide in enhancing the safety of accompanying caregivers of pediatric patients in conventional radiology units.

PRINCIPAL LEADERSHIP IN IMPROVING EDUCATIONAL PERFORMANCE IN INTEGRATED ISLAMIC HIGH SCHOOL OF RIAU ISLANDS PROVINCE

Nasution, Faisal Hakim, Anwar, Kasful, Rosadi, Kemas Imron, Asrulla, Asrulla
Abstract: The challenges of modern education demand not only academic achievement but also the cultivation of students’ noble character. In this context, the role of principals in Integrated Islamic Senior High Schools (SMA IT) becomes… becomes highly strategic. This study aims to analyze and describe the role and influence of principals’ Islamic integrative leadership on improving the performance of educational staff within SMA IT. A qualitative approach with a phenomenological method was employed. Data were obtained through in-depth interviews with principals and educational staff as well as participant observation. Analysis was conducted interactively through data reduction, presentation, and conclusion drawing. The findings show that Islamic integrative leadership which combines modern leadership models such as transformational, instructional, democratic, servant, and distributive leadership with Islamic values such as exemplary conduct (uswah hasanah), consultation (syura), trustworthiness (amanah), justice, and a clear vision significantly enhances the performance of educational staff. The integration of these values creates a work culture imbued with a spirit of worship, collaboration, and quality orientation. Educational staff become more motivated, loyal, and productive as they view their work as part of worship. This study concludes that Islamic integrative leadership is not merely a leadership style but an effective organizational culture foundation at SMA IT. Its implementation has been proven to empower educational staff, improve their performance, and support the achievement of sustainable Islamic educational goals. This leadership model is recommended for broader development in Islamic educational institutions.

OVERVIEW OF THE PERCENTAGE OF ACCURACY IN CODING PNEUMONIA DIAGNOSES BASED ON ICD-10 ACCORDING TO PNPK 2023 AT THE UDAYANA TYPE II HOSPITAL IN DENPASAR CITY

Sang Gede Ary Yoga Pratama, Nurul Faidah, I Gusti Agung Ngurah Putra Pradnyantara
Abstract: The accuracy of disease diagnosis coding is an important indicator in the management of medical records and health service claims. This study aims to determine the percentage of accuracy in coding pneumonia diagnoses based… ed on ICD-10 according to the 2023 National Medical Practice Guidelines (PNPK) at Udayana Hospital II in Denpasar. The research method used was quantitative descriptive with a total sampling approach of 72 medical records of pneumonia patients during the period from October 1, 2024, to December 31, 2024. The research instrument was a checklist for assessing the accuracy of diagnosis codes based on the provisions of ICD-10 and PNPK Pneumonia 2023. The results showed that 51 files (70.8%) were coded accurately, while 21 files (29.2%) were coded inaccurately. The inaccuracy in coding was due to a lack of supporting tests, such as microbiological tests, as well as the excessive workload of the coders. These findings indicate the need for an analysis of coders' workload to measure the effectiveness and efficiency of their tasks, time management, and priorities. This study is expected to serve as evaluation material to improve the quality of service and efficiency of hospital administration.

EDUCATIONAL SUPERVISION IN INCLUSIVE SCHOOL SETTINGS: SYSTEMATIC LITERATURE REVIEW

Saripudin, Saripudin, Murtado, Dodo, Lubis, Maesaroh
Abstract: This study aims to analyze the patterns, characteristics, and effectiveness of educational supervision in inclusive school settings through a systematic literature review approach. The methodology used PRISMA 2020 with a… literature search in five international databases for the period 2021-2025, resulting in 20 high-quality articles for analysis. The findings show the evolution of supervision models from a traditional hierarchical approach to a collaborative-transformational paradigm. Four effective supervision models were identified: transformational supervision, instructional leadership supervision, collaborative supervision, and distributed leadership model. The transformational supervision model showed significant changes in teachers' attitudes toward inclusive education, while instructional leadership had a 63.7% correlation with student academic achievement. Components of effective supervision include academic aspects through curriculum and IEP adaptation, professional aspects through teacher self-efficacy development, and organizational aspects through systematic management. Internal factors such as supervisor competence and an inclusive culture, as well as external factors such as policy support, determine successful implementation. Key challenges include issues of bullying, technological barriers, and the complexity of AI integration in supervision. The study recommends developing a contextual supervision model for Indonesia, taking into account local cultural characteristics and resource availability.

THE INFLUENCE OF THE SCHOOL OF MOVEMENT, PARENTS' OCCUPATION, AND FAMILY ENVIRONMENT ON ENTREPRENEURIAL INTERESTS OF STUDENTS IN SENIOR HIGH SCHOOL

Sudarwati, Ninik, Chalimah, Chalimah, Nurhayati, Dies
Abstract: To establish a good business, a strong entrepreneurial spirit is needed. SMAN 1, SMAN 2, SMAN 3 Jombang students can be supported by the education of the driving school project, parents' work, and family environment, which… ch can shape the mindset and interest of each student in the world of entrepreneurship. Based on this phenomenon, the authors are interested in conducting research by taking the title: "The Effect of the Driving School Project, Parents' Occupation and Family Environment on the Entrepreneurial Interest of Students of SMAN 1, SMAN 2, and SMAN 3 Jombang ". This study aimed to determine the effect of the driving school project, Parents' Employment, and Family Environment, on the Entrepreneurial Interest of SMAN 1, SMAN 2, and SMAN 3 Jombang students. This research uses a quantitative research design with a linear regression analysis to examine the relationship between variables X1, X2, and X3 based on the well-being of students in the Jombang schools.  The results showed that 1) the driving school project variable did not affect the entrepreneurial interest of SMAN 1, SMAN 2, and SMAN 3 Jombang students. 2) The variable of parents' occupation affects the entrepreneurial interest of students of SMAN 1, SMAN 2, and SMAN 3 Jombang. 3) Family environment variables affect the entrepreneurial interest of SMAN 1, SMAN 2, and SMAN 3 Jombang students. 4) The variables of driving school projects, parents' work, and the family environment simultaneously and positively affect the variable of entrepreneurial interest of students of SMAN 1, SMAN 2, and SMAN 3 Jombang. Author's suggestions: 1) The school must add and provide Facilities for driving school project activities. 3) The family must provide support for children's entrepreneurial desires.

THE QUR'AN AND SOCIAL SOLIDARITY: ANALYSIS OF CONTEMPORARY APPLICATIONS IN INDONESIAN URBAN SOCIETY

Ariyadi, Samsul
Abstract: This study examines the concept of social solidarity and religious values, especially those contained in the Qur'an. Social solidarity has long been the focus of discussion in various disciplines, ranging from sociology,… political science, to Islamic studies. In the midst of the increasingly complex dynamics of urbanization in Indonesia, the question of how religious values, especially those contained in the Qur'an, can encourage collective action based on social justice is very relevant. By examining in depth the relationship between the teachings of the Qur'an and social solidarity, this article contributes to the development of social theory and practice in urban Indonesian society. It is hoped that the findings and recommendations presented can be a reference for academics, researchers, and policymakers in formulating strategies for integrating Islamic values into contemporary social dynamics, so that in the end it can produce a more just, inclusive, and dignified society. The results of the study show that there is a strong integration between the theological message in the Qur'an and the dynamics of social interaction, as well as its implications in the formation of pro-people public policy. Thus, the conceptual framework proposed in this study not only makes a theoretical contribution to the development of Islamic studies and sociology, but also offers practical recommendations that are applicable to the strengthening of social solidarity in the modern era. This study suggests that further studies can explore more empirical aspects, involving field data and participatory analysis, to ensure that the values of the Qur'an are truly integrated into social life and public policy as a whole. This research invites further dialogue between stakeholders in an effort to realize solid social solidarity, as a tangible manifestation of the application of the principles of goodness and justice enshrined in the Qur'an.

ANALYTICAL STUDY OF INSTAGRAM AS AN AI-BASED DIGITAL MARKETING MEDIA COMMUNICATION TOOL IN THE TAJUR KATINEUNG NATURAL TOURISM SECTOR, PURWAKARTA, WEST JAVA

Yuyun Yuniarsih, Nunung Sanusi, Abyan Faliq Athallah, Rafly Ramadhany
Abstract: This study aims to analyze the role of Instagram as a digital marketing communication medium in promoting the Tajur Katineung natural tourist attraction, and to identify the application of artificial intelligence (AI) in… supporting this marketing strategy. The method used is descriptive qualitative with a case study approach. Data were collected through direct observation of the Instagram account @tajurkatineung, digital insight documentation, and literature studies related to digital marketing, social media, and AI. The results show that Instagram has a strategic role in increasing the visibility and appeal of Tajur Katineung through its feed, story, and reels features. However, its utilization is still less than optimal in terms of content strategy, branding consistency, and audience engagement. AI technology is considered to have great potential in analyzing audience behavior and content effectiveness in real-time. Unfortunately, the use of AI is still very limited due to the lack of digital literacy among managers. From a media communication perspective, the @tajurkatineung account shows potential as a two-way media that allows direct interaction with the audience and forms a positive perception of the local tourist destination. This study recommends increasing the digital capacity of managers through training in the use of AI and content strategy, as well as collaboration with influencers and the use of Instagram Ads. This research provides theoretical contributions to the study of digital communication and social media-based marketing, as well as practical benefits for tourism actors in optimizing destination promotion strategies with the support of digital technology.