Abstract:Stunting is a chronic nutritional problem influenced by various direct and indirect factors, including maternal knowledge of nutrition, maternal education, and family income. This study aimed to determine the relationship…
p between family characteristics and the incidence of stunting among children aged 24–59 months in Nagari Sinuruik, within the working area of Talu Public Health Center. This study used a quantitative descriptive-analytic method with a cross-sectional design. The study was conducted from February to August 2024, with data collection carried out from June 26 to 30, 2024. The study population consisted of 85 children aged 24–59 months, with a sample of 46 respondents selected using random sampling. Data were collected using questionnaires and analyzed using the Chi-Square test. The results showed that 26 toddlers (56.5%) experienced stunting, 28 respondents (60.9%) had poor nutritional knowledge, 28 respondents (60.9%) had a lower educational level, and 24 respondents (52.2%) had low family income. There were significant relationships between maternal knowledge and the incidence of stunting (p=0.007), maternal education and the incidence of stunting (p=0.012), and family income and the incidence of stunting (p=0.009). The study concluded that maternal knowledge, maternal education, and family income were associated with the incidence of stunting among children aged 24–59 months. Public health center staff are expected to continue monitoring the nutritional status of toddlers and improve nutrition education for mothers, adolescents, and prospective brides and grooms.
Abstract:Muaro Sentajo possesses the potential to be developed as a production hub for native orchid species due to its location within the natural habitat of orchid species in Kuantan Singingi Regency, directly bordering the Sentajo…
tajo Raya protected forest. Furthermore, the village has an underutilized female labor potential, organized within the Family Welfare Movement (Pemberdayaan dan Kesejahteraan Keluarga / PKK) as the foundational collective for rural women in Muaro Sentajo. This initiative aims to provide knowledge on native orchid species, cultivation techniques, integrated systems with stingless bees (kelulut), and digital marketing. The program implemented a Participatory Action Research (PAR) approach, consisting of asset mapping, practical cultivation workshops, e-commerce platform development, and four months of intensive mentoring. This empowerment program successfully established an active orchid breeding group managing more than 15 native orchid species. Additionally, 83.66% of the participants demonstrated proficiency in operating digital marketing channels (Instagram and Shopee), resulting in the first independent commercial sales of local orchid products. The integration of local ecological assets with modern digital marketing proved effective in enhancing the economic independence of rural women and promoting sustainable community development.
Abstract:The purpose of this study is to examine the development of education in Indonesia from the colonial era through the reform period, analyzed within the framework of legal foundations. The method employed in this article is…
s library research, which serves to elaborate on the discussion of Indonesian education during the colonial period and the post-independence era up to the reform era, viewed from a legal perspective. The findings indicate that education in the colonial period was politically driven, primarily serving Dutch interests in exploiting Indonesia’s natural resources and economy. In contrast, during the post-independence period through the reform era, education was implemented in a structured manner and underwent several refinements, beginning with the 1947 curriculum and continuing through 1952, 1964, 1968, 1975, 1984, 1994, 2004, 2006, 2013, and culminating in the Merdeka Curriculum. In the post-independence era, education was oriented toward shaping individuals based on the principles of Pancasila and the 1945 Constitution.
Abstract:Mental health issues such as depression and anxiety among pregnant women remain a significant challenge, particularly in the third trimester leading up to delivery. These conditions can negatively impact nutritional intake…
ke and fetal growth. Based on the latest Antenatal Care (ANC) program, mental health screening is included in the 12T services implemented at the Bebandem Community Health Center since 2025. This study aims to analyze the relationship between family support and the risk of depression among pregnant women in the third trimester within the service area of the Bebandem Community Health Center. The study employed an analytical, cross-sectional design with a sample size of 124 pregnant women in the third trimester, selected using a combination of stratified random sampling and consecutive sampling, and analyzed using the Chi-Square (χ²) test. The results showed that family support (p=0.665) was associated with the incidence of depression among pregnant women.
Abstract:This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. Tax aggressiveness is…
is measured using the GAAP Effective Tax Rate (GAAP ETR), while profitability is proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt to Equity Ratio (DER). A quantitative research method with descriptive and verificative approaches is employed. The population consists of 38 health sector companies, from which 11 companies are selected as samples through purposive sampling, yielding 44 firm-year observations. Data analysis is performed using panel data regression with the Fixed Effect Model (FEM) estimated through EViews 12. The results show that: (1) profitability does not significantly affect tax aggressiveness (prob. = 0.1023 > 0.05); (2) liquidity does not significantly affect tax aggressiveness (prob. = 0.4822 > 0.05); (3) leverage significantly affects tax aggressiveness (prob. = 0.0424 < 0.05); and (4) profitability, liquidity, and leverage simultaneously affect tax aggressiveness (prob. F-statistic = 0.0006 < 0.05), with an Adjusted R-squared of 0.48 or 48%. These findings suggest that debt financing structure plays a critical role in corporate tax planning decisions within the Indonesian health sector.
Abstract:This study is motivated by the importance of studying person deixis in literary works to understand the relationship between speakers, listeners, and the context of utterances in a novel. The purpose of this study is to…
describe the forms and use of person deixis in the novel Mak Comblang Cinta Babe by Ditta Arieska. This study employed a descriptive qualitative method using reading, note-taking, and data classification techniques related to person deixis. The data source consisted of dialogues and narrations found in the novel. The results showed that first-person, second-person, and third-person deixis were used by the characters according to communication situations and relationships among the characters. First-person deixis was the most dominant form because it frequently appeared in conversations between characters. This study concludes that the use of person deixis in the novel helps clarify the roles of characters and build communication within the story.
Abstract:Cigarette smoke exposure is a significant health threat that may trigger lipid metabolism disorders, particularly by increasing serum triglyceride levels through nicotine-stimulated production of Very Low-Density Lipoprotein…
tein (VLDL). This study aimed to analyze the correlation between cigarette smoke exposure levels and serum triglyceride levels in students to identify cardiovascular risks among the productive age group. This study employed an analytical observational design with a cross-sectional approach. A total of 83 participants were selected using a purposive sampling technique. Participants' levels of exposure to cigarette smoke were assessed, and their serum triglyceride levels were analyzed using the GPO-PAP enzymatic method. Statistical analysis was performed to determine the significance of the association between smoke exposure levels and serum triglyceride levels. The findings indicate no statistically significant correlation between the level of cigarette smoke exposure and serum triglyceride levels among the study participants (Spearman's rho, p = 0.882). Most participants were classified as having mild cigarette smoke exposure and exhibited serum triglyceride levels within the normal reference range. Furthermore, the relatively homogeneous exposure levels and the young age of the participants may have contributed to the limited variability observed in the study. In conclusion, mild cigarette smoke exposure was not significantly associated with serum triglyceride levels among young adults.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Digital transformation has become a strategic priority for organizations seeking to enhance competitiveness and achieve sustainable performance in dynamic business environments. This study examines the effect of digital…
leadership on sustainable performance through the mediating role of employee agility within the context of human capital development. A quantitative explanatory approach was employed using survey data collected from employees involved in digital transformation initiatives. Data were gathered through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the proposed constructs. The findings indicate that digital leadership significantly enhances employee agility by fostering adaptability, continuous learning, and responsiveness to technological change. Employee agility was found to have a strong positive effect on sustainable performance, suggesting that agile employees contribute substantially to organizational resilience, innovation capability, and long-term effectiveness. Furthermore, employee agility partially mediates the relationship between digital leadership and sustainable performance, demonstrating that the influence of leadership on sustainability outcomes operates largely through workforce adaptability. These results highlight the critical role of human capital development in digital transformation and provide empirical evidence that sustainable organizational performance can be achieved when digital leadership is effectively translated into agile employee behavior. The study contributes to the growing literature on digital transformation and human resource management by offering an integrated framework that links leadership, employee capabilities, and sustainability-oriented organizational outcomes.
Abstract:Customer loyalty is essential for the sustainability of aesthetic clinics, particularly amid increasing competition and the growing use of digital promotional channels. This study examines the effects of service quality…
and online promotion on customer loyalty, with customer satisfaction as a mediating variable at F3B Beauty House. A quantitative explanatory design with a cross-sectional survey approach was employed. Data were collected through an online questionnaire from 361 customers selected using purposive sampling. Eligible respondents were at least 18 years old, had completed at least two visits or transactions within the previous 12 months, and had been exposed to the clinic’s online promotions. The data were analyzed using partial least squares structural equation modeling. The results show that service quality and online promotion positively and significantly affect customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and demonstrates the largest practical effect. Furthermore, customer satisfaction partially mediates the effects of service quality and online promotion on customer loyalty. The model explains 66.9% of the variance in customer satisfaction and 68.3% of the variance in customer loyalty. These findings emphasize the importance of integrating consistent service quality, interactive online promotion, and satisfactory customer experiences to strengthen sustainable customer loyalty.