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The type of research used in this study is Literature Review. This study uses data from journals that are available in full text form. The data source is traced and retrieved from Google Scholar. The subject of this research is Efficiency, Effectiveness and Contribution of Regional Taxes and Regional Levies to Increasing Regional Original Income, while the object is the article. From several articles that have been researched, they discuss the efficiency, effectiveness, and contribution of local taxes and regional levies. The study found that the level of effectiveness of local taxes was effective, very effective, or even ineffective. Based on research using the effectiveness ratio, the level of Regional Tax collection is stated to be very effective even though it tends to fluctuate (up and down). Based on the efficiency ratio, the level of Regional Tax collection tends to rise and fall (fluctuate) per year but overall there is a decrease in costs and taxes generated.

The purpose of this study was to determine the effect of rental prices and service quality on customer satisfaction at Pt Gunawangsa Mapan Sentosa Merr. This study uses primary and secondary data. Data collection techniques using observation and questionnaires. The analysis technique used is quantitative. The results of this study are, Based on the results of partial hypothesis testing there is a significant effect of rental prices on customer satisfaction, and there is also a significant effect of service quality on customer satisfaction. As for simultaneously there is a significant influence of rental prices and service quality on customer satisfaction

The Bogor District Small and Medium Enterprise Cooperative Service will assist cooperatives and micro, small and medium enterprises in the Bogor district to meet licensing requirements and build their capacity. Facilitation of halal certification licensing, food safety counseling certification, digital and packaging training, and development of new entrepreneurs for micro, small and medium enterprises in Bogor Regency. To find out the influence of leadership style on employee performance at the Cooperative Office of Small and Medium Enterprises in Bogor Regency, and to find out the effect of the work environment on employee performance and to find out the influence of leadership style and work environment on employee performance at the Office of Cooperatives and Small and Medium Enterprises in Bogor Regency. This research is a causal associative research with a quantitative approach. The sample of this research is 77 employees. the sampling technique used random sampling, the data collection technique used primary data and the data analysis technique in this study used the SPSS 25 application. Based on the results of this study it shows that Leadership Style has a partial effect on Employee Performance, Work Environment has a partial effect on Employee Performance. Then Leadership Style and Work Environment together (simultaneously) have a significant influence on employee performance.    

This study aims to determine the effect of profitability, asset structure, company age, and company size on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 85 companies. The data used in this study was obtained from financial statement data and annual reports. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and obtained 258 sample data from 43 companies. The analysis technique used in this study is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program version 22. The results of this study show that profitability and company age have a positive and significant effect on company value, while asset structure and company size have no effect on company value.

Very tight competition in the culinary world makes entrepreneurs have to think about what consumers want, including looking at the variety of menus, prices, and locations. The researcher chose Yamyam Restaurant based on several considerations. The purpose of this research is to explain the effect of menu diversity, price, and location partially and simultaneously on purchasing decisions at Yamyam. The research uses quantitative methods. The population taken was 1,277 consumers using Non Probability techniques. The Slovin formula was used for the sample obtained which was 93 respondents. Data processing was conducted with the SPSS program. The results of this study show that menu diversity, prices, and locations have a significant simultaneous effect on purchasing decisions at Yamyam.

The aim of the research is to analyze the influence of auditor competence and independence on audit quality. This type of research is quantitative research by distributing questionnaires. The theory used in this research is attribution theory. The sampling method in this study was purposive sampling method. The sample used in this study was 57 respondents. The analytical method used is multiple linear regression analysis. The results of this research indicate that the auditor competency variable has a significant effect on audit quality and auditor independence has a significant effect on audit quality. This can encourage or improve audit quality.

The purpose of this research was to study the manufacture of milkfish and carrot sausages by treating the proportion of tapioca flour: taro starch and the addition of egg white on physicochemical and organoleptic properties. The use of taro starch is because contains amylose and amylopectin which can bind air more strongly and can make the texture more springy. Carrots are used for coloring sausages because they contain carotenoid compounds. Egg whites are used to increase protein levels. This study used a completely randomized design with two factors, namely the proportion of tapioca flour to taro starch (75:25; 50:50; 25:75) and the addition of egg white (3, 6, 9%). The results showed that the proportion of tapioca flour: taro starch and the addition of egg white had a significant effect on moisture and ash content. However, it did not significantly affect the levels of fat, protein, starch, emulsion stability, and hardness. The best treatment was obtained from the combination of the dimensions of the proportion of tapioca flour: taro starch (25: 75) and the addition of 9% egg white which obtained a moisture content of 72.69%; ash 2.45%; fat 2.31%; protein 12.16%; starch 7.14%; emulsion stability 99.06%; hardness 2.59 kg.m/s2; and hedonic color 3.76 (neutral); fragrance 4.00 (like); taste 4.28 (like); and texture 4.48 (like).

Background: Anemia in pregnant women when the hemoglobin level is below 11gr/dL. Dates are one of the non-pharmacological therapies in the treatment of anemia. Research objective: to determine the effectiveness of giving dates to increase hemoglobin levels in anemic pregnant women. Research method: This research design uses experimental methods. In this study using the research design Two Group Pre test Post test Control Design. The population in this study were all pregnant women at the Independent Midwife Practice, a total of 50 people who experienced anemia. The sample studied was 20 pregnant women who experienced anemia. The experimental group was given 7 dates of dates every day for 7 days and the control group only consumed Fe tablets. Results: The average value of hemoglobin levels in the pretest control group was 10.090 ± 5685 gr/dl while the posttest was 10.210 ± 0.4999 gl/dl. The average value of hemoglobin levels in the pretest treatment group was 10.100 ± 0.6360 gl/dl while the posttest was 11.310 ± 0.7608 gl/dl. The Mann Witney test showed that the difference in hemoglobin levels between the treatment group and the case group resulted in a p value of 0.004 <0.005, which means that there was a difference in the results of hemoglobin levels between the dates given group and the case group. Conclusion: dates are effective in increasing hemoglobin levels in anemic pregnant women.

Betel is a native Indonesian plant that grows creeping or protruding on the trunk of other trees. Not only for ornamental plants, betel leaves are also believed to be able to overcome various diseases. Betel leaf can also be used for vaginal discharge whose healing properties have been clinically tested. A woman is more prone to vaginal discharge during pregnancy because during pregnancy there are hormonal changes which one of the factors is an increase in the amount of fluid production and a decrease in vaginal acidity. Objective: To determine the effect of giving betel leaf boiled water to reduce vaginal discharge in pregnant women. Method: This type of research is a quasy experiment with a non equivalent control group. The study was conducted by providing intervention in the experimental group in the form of betel leaf decoction, while in the control group was not given. Results: In the experimental group, the difference in healing leucorrhoea had an average of 13.1. In the control group, the difference in healing vaginal discharge had an average of 7.9. The results of the statistical test obtained a p value of 0.015 < α (0.05), so there was a difference in the difference in healing leucorrhoea in the experimental and control groups at the Wulan Mardikaningtyas, Amd.Keb PMB in Sukoharjo City (p = 0.015). Conclusion: Betel leaf boiled water is effective for reducing vaginal discharge in pregnant women.

Intense competition within the industrial sector drives companies to be more proactive in creating and continually designing strategies to maintain their position in the market. Companies that have customer relationship strategies can enhance customer loyalty, which in turn optimizes the long-term profitability of the company. Through this strategy, relationships with customers can be strengthened, and existing customers can be retained. The strategy is also implemented by one of the heavy equipment companies in Indonesia, namely PT Trakindo Utama Branch BSD, to effectively address customer complaints so that customers feel comfortable again despite their previous dissatisfaction with the services provided. This research aims to determine whether the implementation of customer relationship management strategies carried out by PT Trakindo Utama's BSD Branch can effectively enhance customer relationships, retain customers, and increase loyalty. The methodology used in this research is a qualitative approach, involving data collection techniques such as observation and interviews with employees of PT Trakindo Utama Branch BSD in the Sales division and the Parts Counter sub-division who have direct and intensive communication with customers, as well documentation. Therefore, the data obtained are accurate and based on sources within the company relevant to the research. Through observations and interviews, it can be seen that the customer relationship management strategies implemented by the company have been effective in improving and maintaining customer relationships and increasing customer loyalty by offering loyalty programs, such as excellent and solution-oriented services, providing incentives, annual contracts, membership rewards, and conducting evaluations based on customer assessments.

ISAI LIMBONG BAMBA. 2023. The Influence of Occupational Health and Safety on Employee Performance at the Kondosapata Regional General Hospital, Mamasa Regency. Thesis Management Study Program STIM-LPI Makassar (supervised by Dr. Milka Pasulu, S.E., M.Si and Mrs. Jumaidah, S.Sos., M.Sc). The purpose of this study was to examine the effects of the implementation of Occupational Health and Safety (K3) on the performance of employees at Kondosapata' Regional General Hospital, Mamasa Regency. The method used is a quantitative approach, which includes descriptive and inferential aspects. The sample consists of 80 employees, selected by the saturated sample method. The main data was collected through a questionnaire filled out by respondents at the Kondosapata Regional General Hospital. The analysis of the results includes a number of techniques, such as validity testing, reliability testing, hypothesis testing (T test and F test), the coefficients of determination, and the application of linear multiple tests which are carried out by utilizing SPSS version 23.0 software. The results of the analysis reveal that Occupational Health and Safety (K3) factors have a positive and significant impact on the performance of employees in hospitals.

The instilling of religious and moral values ​​in early childhood is not limited to intellectual aspects alone, but also includes familiarization with life in society and daily activities. Belief in a religious teaching that is considered effective for children and the younger generation occurs through religious teaching practices taken from the environment, TPA and society. The key parameter is how children as the nation's successors must learn and practice the spiritual worship they need and how this becomes their religious identity and character, such as in worship and being able to read the Koran well and correctly. The aim of the coaching carried out in this service is to increase awareness and transfer knowledge to provide insight to children at the TPA in Durian village, Padangmiri sub-district, Pesawaran district. The method used as an analytical tool in this research is a participatory research method between children and researchers which aims to encourage better living conditions. From this research it can be concluded that the TPA children in Durian Village after participating in community service are able to practice and apply the teachings of worship, especially when carrying out spiritual worship, namely performing ablution, praying and reading the Qoran.

Early marriage is a phenomenon that is often found in various regions of the world, including in Indonesia. This phenomenon presents a number of risks and negative impacts on individuals, families and society as a whole. Therefore, one of the project groups of 19 Community Service Lectures in Bungkuk Village focuses on early marriage socialization which has the aim of increasing youth awareness about the negative effects of early marriage, as well as educating them about the importance of postponing marriage until a more mature age. The method used in carrying out this work program is an Asset Based Community Development (ABCD) based approach which is based on facts and data obtained in the field. A collaborative approach involving students, lecturers, youth, and related parties is also an integral part of this program. The expected outcome of this work program is to increase the awareness of young people in Bungkuk Village about the risks of early marriage, which will eventually lead to changes in behavior and views towards postponing marriage. Through this article, it is hoped that readers will gain a deeper understanding of the significance of this community service program in overcoming the challenges of early marriage and promoting the positive development of young people.

This research is motivated to reduce the boredom experienced by students when participating in the teaching and learning process of Pancasila and citizenship education in class. Students no longer only sit, stay silent and listen to stories from the teacher, but students can interact directly with learning media based on Autoplay   Media Studio 8 because in this learning media in addition to learning materials, there are also animations, images, videos, sounds and flash so that they can build new interests, arouse motivation and stimulate student learning activities.

In this article, we will examine the impact of divorce (Division of Property & Child Custody) where this study was conducted at the Medan District Court. This divorce has a lot of impacts, especially on children. However, this article will focus on the division of assets and child custody as a cause and effect of divorce. This research uses descriptive qualitative and normative legal methods through analytical and observational approaches, with data collection techniques based on literature studies and interviews. Divorce is triggered by various reasons, including disharmonious relations between husband and wife in terms of fulfilling biological needs, issues of different principles of life, differences in income in improving welfare, infidelity. The decision to divorce results in the division of property and child custody, where custody falls to the mother because the child is under 12 years old. Referring to Article 105 KHI, which explains that child custody in divorce with children under 12 years old is given to the mother. Meanwhile, the distribution of assets is in accordance with applicable Islamic law.

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

This study aims to determine the effect of work discipline and human resource development on the performance of the Tasikmalaya Regency Population and Civil Registration Service Employees. This study uses a descriptive method with a quantitative approach. The research population was part of the Tasikmalaya Regency Population and Civil Registration Office employees and used a saturated sampling technique, where all members of the population were sampled, namely 40 respondents. Data collection techniques using interviews and questionnaires. The method used is multiple linear regression analysis with SPSS version 25. The results of this study indicate that Work Discipline (X1) and HR Development (X2) simultaneously have a significant effect on the dependent variable, namely Employee Performance (Y). Work Discipline (X1) partially significant effect on Employee Performance (Y). HR development (X2) partially significant effect on employee performance (Y).  

This study aims to determine the effect of controlling raw material inventory and production processes on product quality in MSMEs Warung Ohay Tasikmalaya. The type of research used is quantitative research. The population in this study was 40 employees of Warung Ohay MSMEs. The sampling technique in this study was saturated sampling of 40 employees. Data analysis in this study used multiple linear analysis with SPSS program version 25. The results of this study show that controlling raw material inventory and production processes simultaneously have a significant effect on the quality of Warung Ohay MSME products. Partial control of raw material inventory has a significant effect on the quality of Warung Ohay MSME products. The partial production process has a significant effect on the quality of Warung Ohay MSME products.

This study focuses on analyzing the validity of developing learning media, knowing the practicality and effectiveness of developing Canva-based scrapbook learning media on the theme 8 sub-themes 1 learning 4 class V SD Negeri 16 Urat Timur T.A 2022/2023. The problem in this study is that the learning media used in the learning process are still conventional media, the lack of use of learning media that utilizes technology, students find it difficult to understand learning material, and learning is still teacher- centered so that students are less active in the learning process. This research is a development research (Research and Development) using the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). The subjects of this study were fifth grade students and the object of this research was Canva-based scrapbook learning media. The results of material validation by material experts obtained a percentage of 85% in the "Very Eligible" category and media validation by media experts obtained a percentage of 94% in the "Very Eligible" category. The practicality test by educational practitioners obtained a percentage of 98% in the "Very Practical" category. The results of the media effectiveness test through the pretest obtained an average of 53.3 with a completeness percentage of 22.2% in the "Not Effective" category while in the posttest obtained an average of 85.5 with a 100% completeness percentage in the "Very Effective" category. So it can be concluded that the developed Canva-based scrapbook learning media is feasible, practical, and effective for use in learning activities in elementary schools.

Media plays an important role in the learning process because it can help achieve learning objectives. The purpose of this study was to see how the effect of using smart board media on students' addition and subtraction learning outcomes. This study used a quantitative method with a quasi-experimental research design. The population in the study was entirely class II students totalling 29 students, with a sample of 14 students of class II-A as the experimental class and 15 students of class II-B as the control class. Total sampling was used for sampling. To analyse the data, the Wilcoxon test was used which was carried out with SPSS version 20. The results showed that the use of smart boards had an effect on student learning outcomes in addition and subtraction material, namely the use of smart board media increased student learning outcomes when compared to conventional models. The use of smart board media in particular improves student learning outcomes with an average achievement of 83.2 very good compared to the conventional model which reaches an average of 63.3 with a moderate category. This research can be used to determine the effect of smart board media using other variables.