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:This study aims to investigate the integration of Artificial Intelligence (AI)-based learning media to enhance reading literacy among elementary school students. Using a descriptive qualitative approach through case study…
y and literature analysis, the research was conducted at SDN No. 100311 Palsabolas, involving teachers and students who utilized adaptive reading applications, text-to-speech tools, and intelligent learning platforms. Data were collected through observation, semi-structured interviews, and document analysis, and validated by triangulation techniques. The findings reveal that AI-assisted media significantly improve students’ reading motivation, comprehension, and fluency. Quantitative comparison between pretest and posttest results showed notable progress, with the average literacy score increasing by 16–27 points across different indicators. Students demonstrated greater engagement and independence, while teachers benefited from automated performance analytics and personalized feedback tools. However, challenges emerged related to device limitations, technical competence, and overreliance on automated features. The study concludes that AI-based learning media serve not only as technological tools but also as pedagogical instruments that personalize instruction, foster digital literacy, and transform reading classrooms into more adaptive, interactive, and student-centered environments.
Abstract:Stunting remains a major public health issue in Pesisir Selatan Regency, where the prevalence reached 29.8% in 2023, affecting children’s physical growth and cognitive development. This study aimed to analyze the association…
iation between maternal characteristics (parity, maternal age during pregnancy, age at marriage, birth spacing, education level, occupation, and exclusive breastfeeding) and family income with stunting among children under five. A cross-sectional design was employed involving 30 mothers of young children selected from the working area of Kayu Gadang Public Health Center. Data were collected using structured questionnaires and anthropometric measurements, and analyzed using the Chi-Square test.The results showed that 66.7% of the children were stunted. Maternal characteristics—including parity, maternal age during pregnancy, age at marriage, birth spacing, educational level, and occupation—were not significantly associated with stunting (p>0.05). Significant associations were found between exclusive breastfeeding (p=0.019) and family income (p=0.026) with stunting. Children from families earning below the regional minimum wage and those not exclusively breastfed were more likely to be stunted.In conclusion, exclusive breastfeeding and family income are significant predictors of stunting. Therefore, interventions should emphasize improving exclusive breastfeeding practices and strengthening economic support for at-risk families. These findings are expected to guide evidence-based stunting prevention strategies in Pesisir Selatan Regency.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:This research examines how decentralization policy in Indonesia shapes public administration strategies in tourism destination development across two major cities in West Sumatera: Padang City and Bukittinggi City, which…
possess distinct geographical characteristics, governmental structures, and fiscal capacities. Through a comparative literature study finds that Padang City adopts a coastal modernization strategy oriented toward infrastructure and MICE (Meetings, Incentives, Conventions, and Exhibitions), whereas Bukittinggi City develops a heritage conservation and community based governance approach. Decentralizations demonstrates a characteristics of asymmetrical governance, where fiscal capacity and geographical context significantly determine the local government’s ability to formulate tourism strategies. This study contributes to the theory of destination governance and decentralizations by ooffering the perspective that regional autonomy does not automatically enhance policy effectiveness: rather, it must be supported by institutional capacity, collaboration, and policy fit with the unique characteristics of the tourist destination.
Abstract:Serang Regency has 326 villages with great agricultural, industrial, and coastal potential, but still faces north-south regional disparities, 18% stunting, and low digital literacy and female participation in the economy.…
. This study examines the effectiveness of innovative pentahelix-based collaboration as a strategy for accelerating sustainable village development in Serang Regency within the framework of the Village SDGs and the 2025-2045 RPJPD vision. The objectives of this study are (1) to analyze the forms and mechanisms of pentahelix collaboration, (2) to evaluate its impact on improving the Village Development Index and achieving Village SDGs, and (3) to formulate concrete policy recommendations for the Serang Regency Government. The benefits of this study include operational guidelines for regional policy makers, replication of the model in similar areas in Banten, and contribution to the national target of independent villages towards Indonesia Emas 2045. The methodology used is descriptive qualitative with a systematic literature review and secondary document analysis. The results show that pentahelix collaboration has succeeded in increasing the average IDM by 18.71%, reducing village poverty by 4.08%, and strengthening the circular economy. Recommendations include allocating 15% of Village Funds for digital platforms and forming a district pentahelix task force.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
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:The rapid advancement of Artificial Intelligence (AI) presents both opportunities and challenges for elementary education. Teachers play a strategic role in preparing young learners to understand and adapt to technology…
critically, creatively, and ethically. This study aims to analyze the role of elementary school teachers in integrating AI concepts through simple coding activities, as well as to identify the strategies and challenges encountered during implementation. The research employed a qualitative descriptive approach, using interviews, classroom observations, and document analysis as data collection techniques.
The findings reveal that teachers serve as digital learning facilitators, innovators in designing coding-based learning activities, and ethical guides who help students use technology responsibly. Simple coding activities effectively foster students’ logical thinking, creativity, and digital collaboration skills. However, limited technological infrastructure and insufficient teacher training remain major obstacles to sustainable implementation. Therefore, systemic support through educational policy, professional development, and adaptive curriculum design is essential.
Integrating AI concepts through simple coding in elementary schools not only enhances digital literacy but also cultivates ethical awareness and social responsibility toward technology. With collaborative support from educators, institutions, and policymakers, elementary education can become a foundational stage for shaping a generation that is intelligent, creative, and morally grounded in the era of artificial intelligence
Abstract:This study proposes a linear regression-based intelligent calibration approach to improve the accuracy of water turbidity sensor readings in an Arduino microcontroller-based embedded system. The primary objective of this…
research is to develop a mathematical model capable of converting analog values from the Analog-to-Digital Converter (ADC) into a numerical representation that reflects the actual water turbidity level in Nephelometric Turbidity Units (NTU). The calibration process was performed using a standard Hanna Turbidity Meter with water samples ranging from 0.56 NTU to 500 NTU. Measurement results demonstrated a strong linear relationship between the ADC value (495–686) and NTU, with an average system accuracy level above 90%. Comparison of sensor measurements with the standard instrument showed an error margin below 5%, confirming the reliability of the linear regression model in compensating for optical sensor nonlinearities.