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One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

This community service was carried out to increase Islamic cooperative literacy for teachers of SD IT Al Manar Takengon with a service learning approach. The community service team in this activity consisted of two lecturers and five students of IAIN Takengon's Sharia Banking Study Programme. Activities were carried out in September 2023 at SD IT Al-Manar Takengon. The training was carried out by providing material exposure to Islamic cooperatives' principles, operational mechanisms, and procedures for establishing Islamic cooperatives. The movement continued with role-playing learning to increase teachers' understanding of Islamic cooperatives. The activity results showed an increase in teacher literacy about Islamic cooperatives, which inspired the teachers to establish Islamic cooperatives at SD IT Al-Manar Takengon.

Analysis of Pension Fund Payment System Procedures at PT Taspen (Persero) KCU Medan. This research aims to find out how the pension fund payment system is at PT Taspen (Persero) KCU Medan. This research is included in survey research using a qualitative research approach. The subject of this research is PT Taspen (Persero) KCU Medan. The research method used in data collection was interviews, observation and documentation. The results of this research show that the PT Taspen (Persero) KCU Medan pension fund payment system uses a pay as you go system by implementing two payment techniques, namely manual and Automatic Klim Services. The Automatic Klim service will make it easier to access pension payment claim applications, which are integrated by agencies or BKD. Completeness of administrative requirements will facilitate the process of paying pension funds. Through a claim application, either manual or automatic claim, that meets the requirements for salary payments, payments can be made either directly or by transfer. Retirement is one of the awards given to Civil Servants (PNS) for their services to the State. Procedures are guidelines and implementation of work which consists of continuous work step by step so that it is a form of collaboration between one part and another.

Fundraising strategies implemented by financial institutions are currently increasingly diverse. This collection is carried out to increase the value of customer transactions and increase customer interest in using products offered by financial institutions, especially BPRs. Banking conducts promotions to the public to introduce its various products either through existing media or by providing benefits such as rewards to customers. In addition, to attract customers, the bank provides the best service, both in excellent service, guaranteed security of funds deposited by customers, interest rates according to customer needs, and a variety of products. The method used in this research is descriptive method. With data obtained from observation and interviews with employees and customers of PT. BPR BKK Karangmalang. PT. BPR Karangmalang has superior products, namely products that are most in demand by customers, especially MSME players. This product is a type of third party fundraising product known as Tamades. This Tamades service provides many advantages for MSME players to deposit their funds, because interest rates are very favorable for third parties, good service, easy procedures for making Tamades, and other benefits for customers.

Tonsillitis is inflammation of the palatine tonsils. Infection of the tonsils occurs if antigens, whether inhaled or ingested, easily enter the tonsils and the body resists and a focus of infection forms. Initially, the infection is acute, generally caused by viruses that grow on the mucous membrane, then followed by bacterial infection. As a result of chronic inflammation, the size of the tonsils will increase due to parenchymal hyperplasia or fibrinoid degeneration with tonsillar crypt obstruction. The definitive treatment for chronic tonsillitis is surgical removal of the tonsils or tonsillectomy where one of the complications is bleeding which triggers hypovolemic shock. This case report presents a 19 year old man who complained of pain in swallowing and a feeling of lump in the throat and based on the history, physical examination and supporting examinations that had been carried out, the patient was diagnosed with tonsillitis and planned to undergo a tonsillectomy. After the procedure, the patient experienced hypovolemic shock due to bleeding and died

Management Of Coronary Angiongraphy Examination In Congestive Heart Failure Cases Background : Fail heart congestive heart disease (CHF) is condition inability heart in pump blood consequence disease arteries coroner , who can cause narrowing or blockage arteries heart . Evaluation on CHF patients are very crucial Because can trigger condition fail heart . Coronary angiography, a procedure diagnostic use X- rays and substances contrast , role   in identify blockage arteries the coroner who became CHF trigger .Research methods This is literature review, where Exploration literature done in various databases with keywords _ such as Coronary Angiograhy ”, Cases of Congestive Heart Failure, etc. Source reference used _ in preparation This article This includes Google Schollar , as well article in journal scientific Language English nor speak Indonesian. Results: Coronary Angiography (CAG) examination in CHF patients was involved preparation patient , tool , team medical , procedures inspection , maintenance post-action , and results inspection . Preparation patient covers education , fasting , evaluation function kidney , adjustment medicine , preparation access vascular , and discussion about substance contrast . Preparation tool involve table catheterization , fluoroscopy , catheter , substance contrast , equipment resuscitation , medicine pre-procedure , and hemostasis equipment . The medical team involves an interventional cardiologist, radiological technologist, catheterization nurse, catheterization technician, and anesthesia and resuscitation team. The CAG procedure involves patient preparation, vascular access, catheter insertion, coronary artery evaluation, and completion of the procedure. Conclusion : Congestive heart failure (CHF) is caused by the heart's inability to pump blood, especially coronary artery disease. Coronary angiography uses X-rays and a contrast agent to visualize the coronary arteries. Although symptoms of CHF include shortness of breath and swelling, mortality rates remain high, especially over 40 years of age. The role of Coronary angiography in assessment and therapy planning involves medical specialists. The results support effective treatment planning to improve patient prognosis by addressing the causes of CHF.

Workload is a description of the volume of work. In hospitals, the workload covers many aspects and this has an impact on compliance with the implementation of SOPs for new patient admissions which can be influenced by high workloads. The aim of this research is to determine "The relationship between emergency room nurse workload and compliance with standard operational procedures for accepting new patients." This research was conducted using a cross-sectional Descriptive Analytical research method, which emphasizes the time of measurement or observation and independent and dependent variables only once. The population in this study was 23 subjekts with a sampling technique using total sampling technique and the sample for this study was 23 subjekts. Data collection uses questionnaires and observation sheets. Analyzed using the chi square test. Based on the chi-square results, it can be seen that the p value is 0.026, which is smaller than p (α < 0.5), so it can be concluded that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures. The conclusion in this study is that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures at RSU GMIM Pancaran Kasih, Manado City. Suggestions to hospitals can pay more attention to the workload they experience so as to provide good service to patients.

To find out more closely how the company PT Admiral Lines Belawan Branch, carrying out shipping activities in the issuance of Outward Manifest in the Customs online system, this aims to carry out responsibilities in submitting cargo reporting documents to parties that are truly related and responsible. As for the completeness of customs documents to support and expedite the Outward Manifest issuance procedure. as for the obstacles in the Outward Manifest issuance process that make it difficult to issue the Ouward Manifest, which the company can overcome seriously so that the company does not experience losses caused by a staff in submitting online data. With the Manifest Module online system, it is easier to manage Outward Manifest documents that train staff to be more thorough. This paper uses 2 (two) types of research methods, namely: the Field Observation method (Flied Reseach), interviews with employees and the Heritage Study Method (Library Reseach), namely taking data from library books.

Patient anxiety during tooth extraction is a common challenge in dental practice that can affect patient experience and outcome of the procedure. This study aimed to evaluate the effectiveness of approaches and strategies to address patient anxiety during tooth extraction procedures. Through counseling designed to improve patient understanding of the causes of anxiety, relaxation skills, and communication with the dentist, this study measured its impact on patient anxiety levels and preparedness. The study involved patients undergoing tooth extraction procedures, where they attended a counseling session that included information on factors that cause anxiety, breathing relaxation techniques, and communication skills. Data were collected before and after the counseling through a survey that assessed patient knowledge, ability to apply relaxation techniques, self-confidence, and anxiety levels. The results showed a significant increase in patient understanding of the causes of anxiety from 50% to 85%, ability to apply relaxation techniques from 30% to 75%, and self-confidence in facing the procedure from 40% to 80%. In addition, the ability to communicate with the dentist increased from 45% to 78%, and anxiety levels decreased from 70% to 40%. These findings confirm that an educational approach is effective in reducing patient anxiety, increasing preparedness, and improving the experience during tooth extraction. This strategy can be implemented widely to improve the quality of care and patient well-being in dental practice.

Boarding homes are very crucial for students who live far from home, especially for those who go to Perbanas Institute.  Choosing a boarding home has frequently been done without a defined procedure, which has made it hard for students to identify alternatives that fit their needs and budget.  This study creates a web-based decision support system (DSS) for choosing boarding homes based on the Simple Additive Weighting (SAW) technique.  This technique gives each criterion price, distance to campus, facilities, security, and room size weights. These weights are then used to find the best option from the 10 available by normalizing and ranking them.  Surveys, observations, and reading books were used to gather research data. The weights were then set depending on what the students wanted.  The results of the calculations reveal that "Kost Evi" got the highest score, hence it is the best pick.  The system that was created can make decisions faster and easier, and it does it in a way that is clear and accurate.  This technique may also be used in a number of different multi-criteria decision-making situations, making it a useful and adaptable option for more organized decision-making needs...

This paper aims to find out the process of managing export and import documents by PT Adhigana Pratama Mulya Belawan branch, the process starts from before the arrival of the ship to the port of Belawan, the agent has prepared the documents needed by the ship in loading and unloading activities. The data collection method used by the author in writing this paper is the field observation method (field research) and the library method (library research) to find out more closely how the company PT. Adhigana Pratama Mulya Belawan branch in carrying out export and import document management activities. The problems faced in the process of managing export and import documents are frequent quantity differences that cause revisions to documents. Good cooperation and coordination between shipping companies and related agencies in the management of export and import documents is needed for the smooth service of handling export and import documents

The aim of this MSME training program is that the aim of entrepreneurial training is not to direct people or SMEs to create new businesses, but to help SMEs to see business opportunities and new markets by looking at them from a different angle. This different angle is more directed at the need for new innovations from businesses that are currently being run and ensuring business continuity. This activity can increase sales and profits, expand target markets, deepen customer loyalty, and increase competitive advantage (Perwita, 2021). The benefits obtained from this activity are for participants to gain knowledge and product promotion. Increased product orders from a wider target market will also be obtained. Apart from that, this activity also provides social learning for the implementing team, namely students. Students interpret the knowledge gained on campus by providing benefits to many people. Students also carry out downstream research and interpret knowledge for the progress of SMEs. Increased product orders from a wider target market will also be obtained. The method used is Participatory Action Research (PAR). From the results of the service, it can be concluded that this MSME training was carried out so that Konveksi Aura consumers would increase and expand from various regions. This MSME training uses Instagram media which will be filled with content and product videos. This video content is in the form of product manufacturing procedures, types of products produced, and profiles, pachaking designs. The content video is published on the durian village Instagram account.

Standard Sanitation Operating Procedures (SSOP) and the production process layout play an essential role in food production so that product quality complies with standards and food safety. The problem faced by the partner (UD Sumber Rejeki) is that there is no SSOP and a good production space layout. This community service (PkM) aims to assist partners in making SSOP and production space layouts so that the products produced comply with quality and food safety standards. The methods used are the active participation approach (partners play an active role during PkM), the activity orientation approach (assisting partners in making SSOP and production space layout), and the SSOP implementation approach and production space layout. The result of this PkM is the enthusiasm and activeness of partners during assistance in making SSOP and layout of production space. Another result is the availability of SSOP and the layout of the production room, which is placed in the production room.

By looking at the existing generations, it is very important to describe the great figures who were diligent in preparing generations, namely Moses educating Joshua in preparing the command of the line to go on a long journey, the same thing was done by Elijah by diligently educating professional cadres, namely Elisha, even the Lord Jesus too. He was active in educating his students and Paul was educating Timothy. This reminds us again that the Church should never neglect its obligations to young people because the risk is too dangerous, because the church will lose its strength, and even lose its young people. The study of science may give rise to doubt in the hearts of young people who are developing, because it seems like it is not in line with God's Word. True science will not conflict with the Bible, because scientific laws are from God and He is the one who inspired what is written in the Bible.  The theories put forward by scholars may conflict with each other, or may provide incorrect interpretations of the Bible. According to the educational dictionary, methods mean ways and procedures for carrying out an activity to achieve goals effectively.  And research aims to reveal phenomena in the field or in society so that they are clearly known and can be used as a basis for developing all kinds of needs for human life. rstabel Spearman with α = 5% and n = 9, then rstabel = 0.683 and from rstabel and rstabel it can be seen that rstabel ˂ rstabel is 0.658˂ 0.683 so it can be known for certain that Hi is rejected and Ho is accepted. This means there is no significant relationship between variable X (Counselor) and variable Y (student learning achievement). The regression coefficient is 0.482, meaning that each addition (because of the + sign) of one Counselor score will give an increase in score of 0.482. So, counselors can influence student learning achievement by 36.3%. The main foundation of the teachings disseminated to students by Christian Religious Education (PAK) teachers is the Bible, which is contained in II Timothy 3:16, so that teaching in the form of theory and practice must not deviate from this path. As a Christian Religious Education teacher, you must maintain that your teaching comes from God. With the aim of spreading the truth of God's Word (Matthew 28:19-20).

One of the problems among silk sarong weavers is complaints of Musculoskeletal Disorders (MSDs), namely the emergence of muscle complaints due to unergonomic work attitudes. Complaints that are felt include the muscles of the neck, shoulders, arms, hands, fingers, back, waist and lower muscles. The aim of this research is to determine the factors associated with MSDs complaints among silk sarong weavers in Pakanna Village, Tanasitolo District, Wajo Regency. This research is a quantitative study, using a cross sectional study approach, with a population of 124 people and a sample of 42 people selected using purposive sampling. Work posture risk assessment uses the REBA method and measurement of the level of MSDs complaints using the Nordic Body Map questionnaire. The research results showed that of the 42 respondents there were 37 (88.1%) with medium work posture risk, and 5 (11.9%) with high work posture risk. Meanwhile, for MSDs complaints, there were 21 (50.0%) who suffered from moderate MSDs complaints, 11 (26.2%) who suffered from mild MSDs complaints, and 10 (23.8%) who suffered from severe MSDs complaints. Based on the results of the chi-square test, it shows that there is a relationship between MSDs complaints and work posture (p value = 0.005), age (p value = 0.013), work period (p value = 0.002), length of work (p value = 0.000), history of illness. (p value = 0.000). Therefore, workers are advised to rest when they start to feel pain or soreness in any part of their body, and diligently stretch their muscles while working. Relevant agencies should provide education regarding work risks and work procedures in accordance with ergonomic principles.

This research analyzes strategies and policy innovations in managing natural resources and renewable energy laws in Indonesia. Using a qualitative approach, this study examines the implemented environmental policies, the roles of central and regional governments, and the challenges in their implementation. The results show that Indonesia has implemented various policies and regulations to support sustainable natural resource management. Law No. 32 of 2009 on Environmental Protection and Management is the main foundation, followed by its derivative rules. However, policy implementation still faces challenges such as land conflicts, environmental degradation, and overexploitation of natural resources. In the context of renewable energy, the government has issued fiscal and non-fiscal incentives to promote its adoption. Presidential Regulation No. 112 of 2022 is an example of a policy that provides various tax incentives and licensing facilities for renewable energy projects. This study concludes that Indonesia needs a comprehensive and collaborative approach to address challenges and optimize natural resource management and renewable energy development. Recommendations include simplifying bureaucratic procedures, increasing transparency in procurement processes, and strengthening investment guarantee mechanisms to enhance private sector participation in renewable energy infrastructure development.  

 Ileus Obstruction is a blockage that occurs in the intestinal flow both mechanically and functionally. The imaging examination that is often used to diagnose obstructive ileus is colon in loop. Colon in loop examination is a radiological examination technique to determine the condition of the large intestine by inserting contrast media retrogradely. The colon in loop examination technique is generally carried out using several projections including Antero Posterior (AP), Postero Anterior (PA), Lateral, Right Postero Oblique (RPO), Left Postero Oblique (LPO), Right Antero Oblique (RAO), Left Antero Oblique ( LAO). The contrast medium usually used is Barium Enema or Barium Sulfate (BaSO₄). This article was created using a case study approach to determine effective examination and projection procedures for pediatric Colon In Loop examinations with clinical Ileus Obstruction carried out at the radiology installation of Syarifah Ambami Rato Ebu Hospital, Bangkalan Regency, Madura. This examination was carried out with water soluble contrast media and used two projections, namely AP and Lateral, according to the doctor's request because the patient was a baby and from this projection he could depict the entire colon.    

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.