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Daniel Rudjiono; Setyo Adi Nugroho; Kharolina Arifianti

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

Mathematics is an applicable science and very close to human life, so mathematics is very important to learn from elementary school. However, the mathematics competence of elementary school students in Indonesia is relatively low. One of them is SD IT Cahaya Ummat which is located in Karangjati, Kecamatan Bergas, Kabupaten Semarang, the grade 6 students' average mathematics score is lower than other subjects. So far, learning is still conventional in nature with learning resources in the form of printed books, thus it is necessary to have learning innovations to increase students' interest in learning mathematics.The design of interactive media as a learning aid can be a solution to attract students' attention to be more focused when the teacher explains math material in class. When students feel interested and focused on learning, learning will be more effective so that students' understanding of the material presented by the teacher will also increase.Interactive learning media made with Adobe Flash CS5.5 to combine text, images, sound, and animation will make the application more attractive, so that students are more interested in learning mathematics with statistics material. The results of the validation score obtained from media experts are 34, material experts 39, and users 35, so this learning media product is classified as a very good category, so it is valid to be used.  

Fandil, Fandil,; Andraini, Fitika

DINAMIKA HUKUM 2021 Universitas Stikubank

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

Rina Elsa Rizkiana; Dwi Mulianda

JURNAL KEPERAWATAN SISTHANA 2021 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Hypertension is an increses of blood pressure which  the systolic pressure is above 140 mmHg and the diastolic pressure is above 90 mmHg. SEFT therapy includes mind-body relaxation techniques that combine the body's energy system (energy medicine) and spiritual therapy with the tapping method at certain points on the body along the 12 energy pathways (energy meridians) of the body. The purpose of the case study was to describe the effect of SEFT therapy on the reduction of blood pressure in hypertension patients at Ungaran Regional General Hospital. The case study method used is a descriptive case study. The case study subjects were used as many as two people and had blood pressure above the normal limit. The data are obtained by observing and measured using a sphygmomanometer before and after therapy. The results of the case study show that the blood pressure of subject I decreases from 140/100 mmHg to 130/90 mmHg, while the blood pressure of subject II decreases from 150/110 mmHg to 140/100 mmHg. The conclusion of the case study is that the application of SEFT therapy is effective for reducing the blood pressure in patients with hypertension. For the development of nursing science and technology we suggest that to be able to apply SEFT therapy together with medical therapy in hospitals.

Novi Hartanto; Fitro Nur Hakim

JURNAL ILMIAH KOMPUTER GRAFIS 2021 UNIVERSITAS STEKOM

The low standard of values ​​for natural science shows that Indonesia is still lagging behind other countries. This can be seen from the data from the results of the PISA survey conducted by the OECD in 2003 which states that the standard for Natural Sciences in Indonesia is 360.16, while the standard for Natural Sciences (IPA) in the world is 484.84. This data shows that the average score of Natural Sciences subjects is still very low. There are many factors that underlie the low value of IPA in Indonesia. one of them is the assumption that this subject is difficult. In addition, students also find this subject boring and uninteresting. Therefore, this study intends to develop alternative media for fifth grade students to help them learn science, namely in the form of an RPG game that can be played via a computer.

Agustina Pasang

REDOMINATE : Jurnal Teologi dan Pendidikan Agama Kristiani 2020 Sekolah Tinggi Teologia Kerusso Indonesia

The spirit of the Postmodern era is marked by progress in all areas of human life, both technology, science as well as in philosophy, theology and religion. Particulary in the world of theology, the influence of Postmodernism has had a devastating effect on the lives of both believers and the church. This article is a literature review using a reference book that contains discussion of theology, evangelicalism and the Postmodern era by applying descriptive methods. In conclusion, a healthy and consistent theology is a theology that is centered on God and its orientation is from God by God and for God as Paul says in Romans 11:36.

Kurniawati, Kurniawati

ABSTRAK Sebagai langkah untuk mengoptimalisasi pengumpulan dana ZIS, dibutuhkan sebuah strategi untuk mempermudah donatur dalam menyalurkan dana zakat, infaq, dan sodaqoh. Sebagai sistem pembayaran nontunai yang praktis, Qris dijadikan media pengumpulan dana ZIS oleh BAZNAS Provinsi Bali dalam upaya meningkatkan minat para donatur. Fokus penelitian ini adalah (1) Bagaimanakah strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali? (2) Bagaimanakah sistem berbayar nontunai Qris mendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali? (3) Bagaimanakah cara menyelesaikan faktor penghambat dari pengumpulan dana ZIS melalui sistem berbayar nontunai Qris di BAZNAS Provinsi Bali? Adapun tujuan penelitian ini adalah (1) Untuk mengetahui strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali, (2) Untuk mengetahui Qris menjadi pendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali, (3) Untuk mengetahui penyelesaian dari faktor penghambat strategi pengumpulan dana ZIS melalui Qris. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan akan dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data dilapangan. Sumber data ialah sumber data primer dan sekunder melalui teknik pengumpulan data: (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Untuk menguju validitas keabsahan data: (1) Kekuatan pengamatan, (2) Triangulasi dan, (3) Referensi. Untuk teknik analisa data meliputi: (1) Reduksi data, (2) Penyajian data dan, (3) Simpulan atau verifikasi.. Hasil akhir dari penelitian ini adalah BAZNAS Provinsi Bali dalam menyebarkan Qr Code Qris melalui media offline milik mereka yaitu: Majalah dan brosur. Adapun yang melalui media online mereka lakukan pada: (1) Broadcast Whatsapp; (2) Instagram; (3) dan juga Facebook. Upaya BAZNAS Provinsi Bali dalam meningkatkan minat donatur yaitu dengan cara: (1) Membuat donatur nyaman dengan mendoakan mereka setelah berdonasi; (2) Membangun kepercayaan mereka melalui label BAZNAS sebagai lembaga pemerintah dan melakukan publikasi terhadap pelaporan keuangan mereka. Penulis berharap dengan adanya penelitian ini nantinya bisa menambah pustaka dan sarana pengembangan ilmu pengetahuan.   ABSTRACTAs a step to optimize ZIS fundraising, a strategy is needed to make it easier for muzakki to distribute zakat, infaq, and sodaqoh funds. As a practical non-cash payment sistem, Qris has been used as a medium for collecting ZIS funds by BAZNAS Bali Province in an effort to increase the interest of donors. The fokus of this research is (1) How is the ZIS fundraising strategy through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province? (2) How does the Qris cashless paid sistem support the ZIS fundraising strategy in BAZNAS Bali Province? (3) How how to solve the inhibiting factors of collecting ZIS funds through the Qris non-cash paid sistem at BAZNAS Bali Province? The objectives of this study are (1)To find out the strategy of collecting ZIS funds through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province, (2) To find out Qris is a supporter of the ZIS fundraising strategy at BAZNAS Bali Province, (3) To determine the resolution of the inhibiting factors of the collection strategy ZIS funds via Qris. This research method uses a descriptive method with a qualitative approach. Informants will be selected using a purposive technique. Collecting data obtained based on facts and data in the field. Data sources are primary and secondary data sources through data collection techniques: (1) Observation, (2) Interview, and (3) Documentation. To validate the validity of the data: (1) The power of observation, (2) Triangulation and, (3) Reference. Data analysis techniques include: (1) data reduction, (2) data presentation and (3) conclusion or verification. The final results obtained in this study explain that BAZNAS Bali Province distributes Qr Code Qris through their offline media, namely: magazines and brochures. As for what they do through online media on: (1) Broadcast Whatsapp; (2) Instagram; (3) and also Facebook. The efforts of BAZNAS in Bali Province in increasing the interest of donors are by: (1) Making donors comfortable by praying for them after donating; (2) Build their trust through the BAZNAS label as a government agency and publish their financial reporting. The author hopes that this research will add libraries and tools for developing science.

Roy Try Putra; Dimas Kurniawan

Jurnal Pengabdian Kepada Masyarakat Sisthana 2020 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Latar belakang: Kualitas prestasi setiap atlet harus didukung dari semua aspek mulai dari aspek ilmu keolahragaan, teknologi, pendanaan dan sarana prasarana. Ilmu keolahragaan dan teknologi tidak akan pernah lepas dari peningkatan atlet. Mulai dari peningkatan sport science dan ilmu teknologi yang perlu ditingkatkan dalam setiap cabang olahraga demi tercapainya prestasi atlet. Pemahamn yang terbaharu bagi para pengurus KONI bentuk kepedulian yang tinggi. Memiliki pandangan literasi olahraga dan prestasi dalam merencanakan strategi untuk mencapai target prestasi yang telah di sepakati bersama. Tujuan: meningkatkan literasi yang berkaitan dengan IPTEK dan sport science agar seluruh penguru KONI, cabang olahraga dan pelatih melek akan literasi olahraga dalam meningkatkan prestasi. Metode: sasaran dan target ialah KONI yang beralamat Jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun. Teknik pengumpulan data memakai pendekatan observasi langsung dan wawancara menggunakan quisener pre test dan post tes. Hasil: berdasarkan hasil analisi data ada peningkatan pengetahuan para mitra pasca dilaksankan sosialisai. Simpulan: perlu adanya tindak lanjut dan diskusi yang kontinue kepada pengurus KONI yang beralamat alamat jalan Borobudur No.48 Kelurahan Pandean, Mejayan, Caruban, Kabupaten Madiun tentang IPTEK dan sport science agar menunjang literasi yang baik.  

Purwantini, Kasih; Elisa Satyaningrum; Arsito Ari Kuncoro

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

Dian Wacana Demak Christian Kindergarten-Kindergarten School, which is one of the agencies engaged in the science and early childhood education. The type of data used is qualitative and quantitative data. The research objective is to design an effective and efficient school financial administration recording information system and design a school financial administration recording information system that has a system security that can maintain the correctness of the data. The research method used is the Borg and Gall R&D Development Research model, the Prototyping System Development Method to produce a product in the form of a prototype with 6 stages: Research and Data Collection, Planning, Initial Product Development, Product Testing, Product Revision, Final Trial. The conclusion from the results of this study is that this system can facilitate the recording of cash in and cash out transactions so that there are no mistakes in recording, users can easily present cash reports more quickly so that they can minimize recording time and recording errors, and make it easier for users to print. cash reports with accurate results so as to support and speed up decision making.

Solissa, Ferdinando; Putu Anggreyani Widya Astuty

JURNAL ILMIAH EKONOMI DAN BISNIS 2020 LPPM Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of learning accounting character, interest, and learning motivation on learning achievement of accounting students at the University of Victory Sorong. The research was carried out on all students of the Accounting Study Program of the Faculty of Economics and Business, University of Victory Sorong. The data collection method used in this study is a survey method through distributing questionnaires. The sampling technique used was saturated sampling method. Students as the unit of analysis participated as many as 83 students. Data analysis used multiple linear regression with the help of the application of Statistical Package for The Social Science version 22. The results showed that the character of accounting learning, interest, and learning motivation had a positive and significant effect on learning achievement of accounting students.

Asiyah, Asiyah; Walid, Ahmad; Topano, Adrian

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

This study aimed to determine whether the science learning outcomes of grade V students who are taught using the NHT Model in SD Negeri 58 Bengkulu City. This study used two groups, namely class 5A with 31 people as the experimental group and class 5B with 31 people as the control group. The research variable consisted of independent variables, namely the Inquiry learning model and the NHT model, while the dependent variable was the science learning outcome. Based on the results of the study, it was found that the posttest results of class 5A students who used the Inquiry Learning Model, namely in the medium and high categories of 93% got a score of 60 to 100 while the learning outcomes of class 5B using the NHT Model were 81% getting a score of 50 to 90. shows that the science learning outcomes of grade V students who are taught using the Inquiry Learning Model are better than those using the NHT model in SD Negeri 58 Bengkulu City.

Irman Putra; Arief Fahmi Lubis

Public Service And Governance Journal 2020 Universitas 17 Agustus 1945 Semarang

Reform of the military justice system (criminal law enforcement) is essentially part of the idea of law reform. Legal reform includes not only "legal substance reform" and "legal structure reform", but also "legal culture reform". Therefore, the reform of the military criminal law system must also be accompanied by the renewal of the military legal culture, which includes, among other things, the renewal of the cultural aspects of legal behavior and legal awareness related to "military culture" and the renewal of the aspect of military legal education/science. So, "legal behaviour, legal, science and legal education reform" is also needed. This research will discuss Military Justice Reform in Indonesia, by conducting a comparative study with the existing military justice systems in various countries. This article concludes that the prospect of the position of the military court in Indonesia after the administrative, organizational, and financial fields are in the Supreme Court will make the military court better and more independent. The administration and organization will be more well organized in accordance with other courts.

Budi Hartono; Iwan Koerniawan; Ahmad Ashifuddin Aqham

Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

In line with the development of science and technology today, a job that is done requires fast-paced data and information. By getting data and information quickly, the company has the ability to develop faster. Inventory is a very important part for a company. Inventory of goods is one of the tasks of logistics management in a company, namely support in the procurement of goods for the company. In order for this support to be utilized, it is necessary to plan and carry out in an integrated manner, which is interrelated and supports between related elements. CV Sinar Karya Ungaran is a private company which is engaged in the distributor of Electric tools. CV Sinar Karya is located on the road Dabo II / D30 RT6 Nitibuana, Ungaran Regency Semarang Tel. (024) 3584074 - 3584075. This company has a wide enough working area covering Central Java and DIY. Because the working area is quite extensive and the number of processes in and out of goods, the company must be more careful in calculating inventory. In the process of recording and counting inventory at this time the company is still using Microsoft Excel so there are still many obstacles. In the process of recording and counting inventory at this time the company still uses Microsoft Excel. One of the difficulties experienced is the frequent occurrence of errors in making inventory reports. Besides making reports takes longer because there is no computerized database system. With the development of technology, especially in the field of computers, the authors try to create a computer-based inventory program using Visual Basic 6.0. This is expected to help companies in making goods inventory more quickly and accurately.

Anwar, Fuad; Kusumandari, Kusumandari; Iriani, Yofentina; Yunianto, Mohtar

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

Community service activities for Muhammadiyah Elementary School Teachers in Polokarto Subdistrict, Sukoharjo Regency have been carried out. The background of this activity is the information obtained that the teachers in the school still use books and blackboards especially for subjects related to Science so that students become less creative and innovative thinking. activities carried out in the form of ongoing activities, namely training in the use of props style, motion and energy as many as 10 kits, presentation of the results of the practice of using props and the process of dissemination to students. The results obtained that all participants in understanding the teaching aids that have been trained, seen from the activeness of the participants, the ability of participants in the presentation and the results of dissemination to students in their respective schools

Bektiningsih, Bektiningsih

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

The aim of this research is to increase the academic achievement of science to the students of VIB SD Negeri Gentan 01 in the academic year 2019/2020 by using discovery learning method. This research was done with two cycles, and each cycle consist of plan, action, data account, and reflection. The place of research is SD Negeri Gentan 01 with the subject of the reseach is the students of class VIB consist of 23 students. The data account is done by observasion, documentation, and test. Analyzing data with three steps, they are reduction data, presentation data, and conclusion or verification. By  discovery learning method can increase the academic achievement of science from the first average value is 61.73 until the second average value become 84.13.

Haryanti, Dewi; Septiana, Nurul; Lestariningsih, Nanik

JOURNAL OF BIOLOGY LEARNING 2020 Universitas Veteran Bangun Nusantara Sukoharjo

This study aims to produce an Islamic learning module integrated with reproductive system material that has valid, practical and effective criteria so that the module can be used in learning and can improve student learning outcomes. This research uses the Research & Development method and is developed using the ADDIE model with Analyze stages, namely requirements analysis, Design which is the design / draft module, Development which is product development based on material validation, design validation, Islamic validation, small-scale trials, module revisions, Implementation ie the application of modules in large-scale trials of experimental classes (learning using modules), Evaluate is the final module. The results of this study indicate that the modules developed are suitable for use in learning science reproductive system material obtained from the validity value of the material experts obtained from the value of 86.03% with valid criteria, design experts 82.44% valid, Islamic experts 85.52% valid. The practicality of using modules was obtained from observations of learning accomplishments of 98.65% with very successful criteria and the questionnaire responses of students showed a value with a percentage of 91.47% with the practical module category used. The effectiveness of the use of modules is obtained from an increase in student learning outcomes with N-Gain of 0.82 in the high category compared to the control class of an N-Gain value of 0.29 with a low category. Thus, the learning modules developed are valid, practical, and effective for use in learning.Keywords: Development; Module; Islamic integration

Simplesius Sandur

Jurnal Filsafat dan Teologi Katolik 2020 STIKAS Santo Yohanes Salib Kalimantan Barat

Thomas Aquinas (1225/1224-1274) is one of greatest thinker in the history of Medieval philosophy. He wrote his par excellence work, called Summa Theologiae. It is a theological work but rich with philosophical arguments. He established his arguments by citing Greek thinkers such as Plato and Aristotle. One of Thomas’ important argument is the prove of God’s existence or what nowdays calls as The Five Ways. Thomas presents his readers that God exists and proves it philosophically than theologically. Richard Dawkins (1941 - ) revives The Five Ways to modern readers by critizing Thomas’ arguments in his The God Delusion. Dawkins bases his critique on the evident character of modern science. His critique is supported by his Darwinism background and his efforts to promote atheism. According to Dawkins, The Five Ways does not prove anything about God. This article tries to examine and interprateThomas’ arguments on The Five Way and how Dawkins reads and critizes it from atheism point of view.

Ira Ocktavia Siagian

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2019 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Community service activities carried out in Babakan Village,  Ciparay District, Bandung Regency are community service activities that become the annual agenda of the Immanuel College of Health Sciences in Bandung. In 2018, the Nursing D3 study program focuses community service activities at Babakan III Elementary School. The target of these community service activities is for students in grades 1 through 6. The aim of community service is to increase the knowledge of SD Babakan III students about personal hygiene, and to know the optimization of personal hygiene. Method: This activity was carried out in SD Babakan III using a community empowerment approach. The intended community is  elementary school students in Babakan III, Ciparay Subdistrict, especially classes 3 and 4, as many as 85 students were trained for 2 days. The form of training provided is through the provision of material with lectures, discussions and demonstrations. Results: Based on the evaluation in the form of pre-test and posttest, there was an increase in students' knowledge, from 60% to 90%. This training also provides enrichment about personal hygiene for class teachers in SD Babakan III, Ciparay District. Conclusion: This training was conducted at SDN Babakan III with a total of 85 students, with a good level of knowledge (90%) after 2 days of training. It is hoped that the training that has been carried out will be able to become the foundation for behavior change in the school environment and at home by applying the principles of healthy living. 

Hastuti, Dwi; Kartika, Andi

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

Triastity, Rahayu

Adi Widya: Jurnal Pengabdian Masyarakat 2018 Lembaga Penelitian dan Pengabdian Masyarakat

Community Services Program aims in order so that SME have the ability to Community services program aims in order so that SMES have the entrepreneurial spirit so that there is continuity of effort, which could ultimately increase revenue. Target audience this community service activities is SME Birdcage in Village of Banyuanyar sub-district of Banjarsari town of Surakarta. Extension methods include lectures, discussions, question and answer. Activity plan extension done 2 times, the first meeting of a talk foster entrepreneurial soul, second meeting: improving the skills of the production. The outer of this activity are: 1) the SME has the spirit of entrepreneurship. 2) SME have the skills to make bird cage. The transfer of science and technology held it aims so that SME have a spirit of entrepreneurship and have skills in making bird cage.Key words: entrepreneurial spirit, production skills, SME

Eling Prajanji

Prospect : Jurnal Manajemen dan Akuntansi 2018 STIE Rajawali Purworejo

The purpose of this study is to find out how big the influence of receivable turnover rate and profitability level limited by ROA to the amount of the rest of the business results produced KPRI Kompak Purworejo. The data used is secondary data derived from KPRI KOMPAK financial statements in the period 2011 to 2016 obtained by researching directly. Data analysis techniques in this study using multiple regression analysis, t test, F test and the coefficient of determination and use the computer application tools Statistical Package for the Social Sciences (SPSS) version 16.0.The result of analysis based on calculation using multiple regression test obtained equation as follows: Y =-0,957 + 0,256 X1- 20,313 X2. The magnitude of the coefficient of determinat ion - 0.175 or equal denagn-17%. Partially there is no significant influence between the level of receivables and profitability of the level of SHU.Secara simultant turnover rate and profitability level does not significantly affect the level of SHU.In the study, obtained a decrease SHU resulting in minus data that is on the factor level SHU on 2015.