Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language…
as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.
Abstract:Background: Cardiovascular disease (CVD) continues to be the predominant cause of global mortality. Polypill techniques that integrate various cardiovascular drugs into a single formulation have emerged as a potential method…
thod for primary prevention, especially in intermediate-risk populations.
Objective: To systematically review and synthesize evidence regarding the efficacy and safety of polypill formulations (comprising antihypertensive medications, statins, with or without aspirin) in comparison to standard care or placebo for the primary prevention of major adverse cardiovascular events (MACE) in intermediate-risk populations.
Methods: We conducted systematic review and meta-analysis in accordance with PRISMA 2020 standards (Systematic Review Registration: PROSPERO CRD420251184718). Various databases (PubMed, Cochrane Library, ScienceDirect, Scopus) were examined for original research published from January 2015 to October 2024. Studies were eligible if they assessed polypill therapies in individuals aged 30 to 70 years with intermediate cardiovascular risk (10-20% 10-year risk), reported composite major adverse cardiovascular events (MACE) outcomes, and included a minimum follow-up of 6 months. Two independent reviewers conducted screening, data extraction, and risk of bias evaluation utilizing the Cochrane RoB 2.0 tool.
Results: Of the 161 records discovered, 4 randomized controlled studies (HOPE-3, TIPS-3, PolyIran, PolyPars) with 31,501 people fulfilled the inclusion criteria. Polypill therapies showed a substantial decrease in composite MACE relative to control groups (pooled HR 0.67 (95% CI 0.60-0.75, p<0.001). Individual trial hazard ratios varied from 0.50 (PolyPars) to 0.66 (PolyIran) and 0.79 (TIPS-3) with moderate heterogeneity (I²=35.2%, p=0.20). Polypills were generally well- tolerated, with a safety profile consistent with the individual components. Medication adherence was enhanced with the polypill in comparison to multiple-pill regimens.
Conclusions: Polypill techniques markedly reduce major adverse cardiovascular events (MACE) in intermediate-risk patients for primary cardiovascular prevention, achieving around a 33% relative risk reduction. The fixed-dose combination strategy provides benefits in compliance and ease of use. These findings hold significant implications for healthcare systems in low-to-
middle-income nations, such as Indonesia, where the burden of cardiovascular disease is substantial and access to long-term cardiovascular drugs is frequently hindered by cost and complexity.
Abstract:Electronic Medical Records (EMR) are designed to improve service quality, documentation accuracy, and administrative efficiency, including reimbursement through the Indonesian Case-Based Groups (INA-CBGs). However, incomplete…
plete medical assessments remain a challenge, potentially leading to service gaps and reduced hospital claims. This qualitative descriptive study was conducted at Dharma Yadnya General Hospital, Denpasar, which has fully implemented EMR since 2024. Data were obtained through in-depth interviews with five informants: two medical record officers, the head of the emergency nursing unit, the head of the inpatient nursing unit, and the head of the medical record department. Data analysis used the 3M framework: Man, Method, and Material. From the Man aspect, heavy workloads of doctors and the lack of administrative support staff often caused delays and incomplete documentation. From the Method aspect, although Standard Operating Procedures (SOPs) and system reminders existed, monitoring relied mainly on manual follow-ups via WhatsApp groups, limiting effectiveness. From the Material aspect, the EMR system was user-friendly and supported by weekly vendor maintenance, but occasional network disruptions and insufficient administrative staff still hampered real-time documentation. Incomplete medical assessments in EMR directly affect INA-CBGs claims, especially when comorbidities, complications, or procedures are not recorded, resulting in under-coding and reduced reimbursement. Strengthening human resources, enforcing SOPs, and improving system support are essential to ensure documentation completeness, service quality, and financial sustainability
Abstract:Drug management is a series of pharmaceutical service activities involving aspects of planning, requesting, receiving, storing, distributing, controlling, recording, and reporting drugs. Drug management in CHCs is an important…
ortant aspect because inefficiency will have a negative impact on health services. The purpose of this study was to evaluate drug management at the Camba Community Health Center UPTD so that it can be used as a reference material to improve the quality of drug management. This type of research is a non-experimental descriptive-observational study. The data used are data in the form of reports and documents on drug management at the community health center. The research instrument used an observation sheet with the references used being the Indonesian Minister of Health Regulation No. 74 of 2016 and the Indonesian Ministry of Health 2019 Technical Guidelines for Pharmaceutical Service Standards in CHCs. The results of the study indicate that drug management at the Camba Community Health Center UPTD is based on the Indonesian Minister of Health Regulation No. 74 of 2016 and the Indonesian Ministry of Health 2019 Technical Guidelines for Pharmaceutical Service Standards at CHCs in the planning aspect are included in the good category with a percentage value of 100%, the request aspect is 100% in the good category, the receipt aspect is 100% in the good category, the storage aspect is 87.5% in the good category, the distribution aspect is 66.7% in the sufficient category, the destruction and withdrawal aspect is 100% in the good category, the control aspect is 100% in the good category, the recording and reporting aspect is 100% in the good category. So it can be concluded that drug management at the Camba Community Health Center UPTD in 2024 has met the standards set by the Indonesian Ministry of Health.
Abstract:This study aims to analyze and identify how the news of "Former Chicken Cage Becomes School" represents the inequality of access to education with the framework of Norman Fairclough's critical discourse analysis. This study…
udy adopts a descriptive qualitative method using Norman Fairclough's critical discourse analysis (AWK) as the main framework. Data is collected through documentation and recording of news texts from relevant online media. Data analysis was carried out sequentially covering Fairclough's three dimensions: microstructural analysis (word choice, sentence structure, rhetorical strategy), mesostructural analysis (the practice of production and distribution of news texts), and macrostructural analysis (social and ideological relationships that underlie discourse). The results of this study reveal the complex representation of inequality in access to education through critical discourse analysis (AWK) on the news "Former Chicken Cage Becomes School" with the Norman Fairclough approach. Microstructurally, word choice and sentence structure build a narrative of struggle and implicit criticism of the system. At the mesostructural level, local MATAMAROS.COM strategic media frame this issue as an urgent social issue, including publication during National Education Day 2025 to maximize impact. Macrostructurally, the news reflects structural inequality due to geographical/economic marginalization, reinforces the ideology of "unsung heroes," and highlights the power imbalance. This descriptive qualitative research concludes that the news is a strong linguistic construct, aiming to mobilize public opinion on inequality in access to education, while reflecting the issue of unequal development and the role of actors in social justice
Abstract:Obesity is a condition of abnormal or excessive fat accumulation which can be a risk factor for dyslipidemia. Uncontrolled dyslipidemia can directly cause endothelial dysfunction by increasing the production of free radicals,…
cals, causing Low Density Lipoprotein (LDL) oxidation and stimulating the release of inflammatory factors that can cause inflammation. Neutrophils and macrophages are the first leucocytes to appear in the early response to inflammation, so the neutrophil-lymphocyte ratio can be useful for evaluating the prognosis of inflammation as an early detector and as a marker of inflammation that can be detected simply and efficiently. This study aims to determine the correlation between Neutrophil-Lymphocyte Ratio (NLR) and Lipid Profile in adult patients with obesity in Prodia Tangerang Clinical laboratory. This study is an analytical study with a cross-sectional approach and used purposive sampling technique. The research sample data was taken from secondary data from patient medical records. The p-value obtained using Rank Spearman correlation from the comparation of neutrophil-lymphocyte ratio with each lipid profile value is total cholesterol (p=0.003), LDL cholesterol (p=0.013), High Density Lipoprotein (HDL) cholesterol (p=0.375) and tryglicerides (p=0.316). This study found a relationship between the neutrophil-lymphocyte ratio with total cholesterol dan LDL cholesterol, but there was no relationship between the neutrophil-lymphocyte ratio with HDL cholesterol and tryglicerides in obese adult patient in Prodia Tangerang Clinical Laboratory.
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.
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.