This study aims to analyze the effectiveness of the implementation of the E-BLUD system and human resource (HR) competencies on the quality, timeliness, and audit opinions of financial statements at the Tawangmangu Health Center. The problem raised is the obstacle in the use of E-BLUD caused by the low understanding of human resources and its influence on the performance of financial statements. The research method used is qualitative with a case study approach through in-depth interviews, participatory observation, and document analysis. The results of the study show that the implementation of E-BLUD increases efficiency and effectiveness in the preparation of financial statements, accelerates the reporting process, and supports the achievement of positive audit opinions. However, obstacles in the form of limited digital competencies of human resources and incompatibility of educational backgrounds are still obstacles in optimizing the use of the system. These findings affirm the importance of improving human resource competencies through regular training and management support to optimize the benefits of E-BLUD. In conclusion, the effectiveness of E-BLUD and HR competencies have a significant effect on improving the quality, timeliness, and achievement of better audit opinions of financial statements, but full success requires continuous investment in human resource capacity development.

Village economic empowerment through the One Village One Product (OVOP) concept can improve community welfare. Tegal Village, Bogor Regency, has the potential of Moringa leaves (Moringa oleifera), which are rich in nutrients and can be used as healthy food to help prevent stunting. This study aims to develop Moringa leaf-based cookies as an innovative OVOP product to improve the village economy and address stunting. The method used is Participatory Action Research (PAR), involving PKK women in cookie-making training, and an experimental approach to find the best formulation. The results show that Moringa leaf cookies have high nutritional value, a crunchy texture, a pleasant taste, and good market potential. This activity also enhances women's skills in processing local ingredients into high-value products. With this innovation, the community gains both nutritional benefits and new business opportunities through MSME development. This product is expected to become a sustainable village flagship and support efforts to reduce stunting rates. The results demonstrate local resource-based innovation as an effective solution for improving community welfare and health.

Maraknya tawuran antar gangster di malam hari membuat masyarakat menjadi resah untuk beraktivitas dengan bebas. Hingga di era saat ini, perempuan masih menjadi objek atau target utama tindak kriminalitas akibat stigma bahwa perempuan adalah kaum yang lemah.  Desa Batursari memiliki populasi sebesar 35.229 jiwa dengan sebaran jumlah penduduk perempuan sebanyak 17.625 jiwa sehingga memiliki kerentanan menjadi korban kriminalitas yang tinggi. Oleh karenanya, Tim Pengabdi berkolaborasi bersama Dinas Perempuan dan Anak (DP3AP2KB) Provinsi Jawa Tengah dan perangkat Desa Batursari untuk mengadakan kegiatan edukasi dan praktik dasar Muay Thai sebagai bentuk antisipasi terhadap terjadinya kriminalitas. Hasilnya, terjadi 67,7% peningkatan pengetahuan dan kapabilitas kaum perempuan masyarakat Desa Batursari dalam bidang perlindungan diri.

This study aims to examine the implementation of teacher pedagogical competence in three secondary schools with different characteristics, namely SMP Negeri 3 Tapung, SMAN 1 Tambang, and SMAN 12 Pekanbaru. Pedagogical competence does not only include the ability to deliver material, but also reflects an understanding of student characteristics, contextual learning strategies, and effective and enjoyable classroom management. Using a qualitative approach, data were collected through semi-structured interviews and direct observations to explore the experiences of teachers, principals, and students in the daily learning process. The results of the study showed variations in the application of pedagogical competence influenced by social environmental factors, facilities, and teacher readiness to respond to changes in education policy. Despite facing challenges such as limited facilities and administrative burdens, some teachers were able to demonstrate high dedication and innovation in learning. This study provides a comprehensive overview of pedagogical practices in the field and is expected to be an input in formulating policies to improve teacher quality contextually and sustainably.

This study aims to examine the results of the function area and many functional thoughts to the performance of the workforce at PT. Bhineka held a Karya. The research method used is a quantitative approach using census procedures with all populations as respondents. Data collection was carried out by distributing a Google Form-based questionnaire distributed with WhatsApp groups by obtaining 100 respondents with the full number of PT. Diversity of Works. The research instrument has been tested for legality and reliability to ensure the reliability of the data. Data analysis used t-test, F test, and multiple linear regression. A determination coefficient (Adjusted R Square) of 0.692 indicates that 69.2% of the variation in labor performance can be explained by functional areas as well as many functional minds, while the remaining 30.8% are influenced by other factors not accounted for in this study model. The results of the study tell that the functional environment has a positive and significant influence on employee performance, while many functional thoughts have a negative and important influence on the performance of the workforce, in a simultaneous way, the work environment and many work thoughts affect the performance of the workforce.

Digital devices support early childhood learning; however, excessive use may hinder social-emotional development, making supervision and wise use by parents and teachers crucial. This study aims to understand the positive and negative impacts of digital device use in learning on young children's social and emotional behavior. A correlational quantitative method was used by distributing survey instruments to 100 respondents. The results support four hypotheses about device use and children's social-emotional development. Excessive device use negatively affects social interaction skills (coefficient -0.45; P = 0.002) and emotional regulation (coefficient -0.50; P = 0.003). In contrast, supervised device use positively influences empathy and communication skills (coefficient 0.60; P = 0.000). Children guided by parents or teachers show better social-emotional development than those without supervision (coefficient 0.55; P = 0.000). All hypotheses are supported, emphasizing the importance of supervised device use.

Segitiga sebagai entitas geometris fundamental, memiliki peran kritis dalam perkembangan ilmu matematika dan terapan, mulai dari konstruksi piramida Mesir Kuno hingga aplikasi modern dalam teknik, fisika, dan grafika komputer. studi OECD PISA 2022 mengungkapkan 65% siswa di Indonesia mengalami kesulitan menerapkan konsep segitiga dalam masalah kontekstual, akibat keterbatasan alat bantu visualisasi dinamis dan representasi variasi segitiga. Penelitian ini bertujuan mengembangkan aplikasi kalkulator segitiga berbasis web interaktif yang mengintegrasikan kombinasi input dengan visualisasi dinamis berbasis HTML5 Canvas untuk meningkatkan pemahaman konseptual. Metode pengembangan melibatkan penerapan Hukum Sinus, Cosinus, Pythagoras, dan rumus Heron, disertai skala otomatis dan label interaktif guna memfasilitasi eksplorasi hubungan dinamis antar elemen segitiga. Aplikasi ini mengatasi kelemahan alat sebelumnya seperti GeoGebra dan Triangle Solver App yang terbatas dalam visualisasi real-time atau komprehensivitas perhitungan. Hasil pengujian menunjukkan bahwa integrasi antarmuka interaktif berbasis web mampu meningkatkan keterlibatan belajar.Studi ini merekomendasikan pengembangan lebih lanjut untuk mencakup segitiga spherical dan integrasi kecerdasan buatan dalam analisis kesalahan siswa.

Technical and non-technical losses occurs when PLN distributes electricity from generators to customers. To reduce this loss, namely by grouping based on running hours and monitoring the customer's Load Profile parameters. Analysis of research is needed to reduce non-technical losses, especially for large power customers who use the AMR system, such as 189 UP3 Bima customers. In this research, 2 customers experienced a decrease in operating hours exceeding 100 hours, with indications of measurement anomalies in these customers. After normalizing the system, there was uncollected electricity usage from 2 customers totaling 120,457.43 kWh which had not been paid for. PLN UP3 Bima managed to reduce the shrinkage rate by 16% of the total non-technical shrinkage in June 2024 with a total of 749,686 kWh.
Keywords: Electricity distribution, kWh meter, non-technical losses. 
 
ABSTRAK
Susut teknis dan non teknis terjadi saat PLN mendistribusi tenaga listrik dari pembangkit hingga ke pelanggan. Untuk mengurangi susut tersebut yaitu dengan cara mengelompokkan berdasarkan jam nyala serta memantau parameter Load Profile pelanggan tersebut. Dibutuhkan suatu analisa atau penelitian, untuk menekan susut non teknis terutama pada pelanggan berdaya besar yang menggunakan sistem AMR, seperti pada pelanggan UP3 Bima sebanyak 189 pelanggan. Pada penelitian ini ada 2 pelanggan yang mengalami penurunan jam nyala melebihi 100 jam, dengan indikasi adanya anomali pengukuran di pelanggan tersebut. Setelah dilakukan penormalan sistem terdapat pemakaian tenaga listrik belum tertagih dari 2 pelanggan total sebesar 120.457,43 kWh yang belum terbayar. PLN UP3 Bima berhasil menekan angka susut sebesar 16% dari total susut nonteknis bulan Juni 2024 dengan jumlah 749.686 kWh.

The phenomenon of online loans has emerged as a financial innovation that transforms the pattern of access to funds within urban communities. The convenience of obtaining loans without complex requirements has contributed to the rise of a consumerist lifestyle, especially among the younger generation. This study aims to analyze the correlation between the use of online loans and the dynamics of consumerist lifestyles in urban society. By employing a literature review and descriptive-qualitative analysis methods, the research reveals that low financial literacy, social pressure, and the influence of social media intensify the tendency toward instant loan-based consumerist behavior. Psychological factors such as FOMO (Fear of Missing Out) and the philosophy of YOLO (You Only Live Once) further reinforce this consumerist behavioral pattern. The results of the study show that the phenomenon of online loans not only impacts financial issues but also causes psychological stress and shapes compulsive consumption patterns.
 

This study aims to determine the effect of financial literacy, financial behavior and overconfidence on investment decisions in generation Z of the Faculty of Economics, Islamic University of Kadiri. This type of research is quantitative research. The data for this study were obtained through questionnaires and literature studies. The analysis techniques used were Validity Test, Reliability Test, Classical Assumption Test, Multiple Linear Regression Analysis, t-test, F-test and Determination Coefficient Test. The results of the t-test of the financial literacy, financial behavior, overconfidence variables on investment decisions with sig <0.05. The results of the F test can be concluded that financial literacy, financial behavior, overconfidence on investment decisions have a simultaneous and significant effect with sig. <0.05.