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The tendency of accounting fraud has attracted a lot of media attention and has become an issue that is often heard and important in the eyes of world business people. Not only in the BUMN sector but also in companies engaged in Merchandising. The city of Padang which is the capital of the province of West Sumatra which also has many companies engaged in Merchandising. The purpose of this study was to determine how the effect of the effectiveness of internal control and individual morality on the tendency of accounting fraud in merchandising companies in the city of Padang. This type of research is quantitative research. The population used in this study were all employees who carry out accounting duties and functions in merchandising companies in the city of Padang. Data were collected by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple linear regression with the help of SPSS 22. The results showed that the effectiveness of internal control had no effect on the tendency of accounting fraud in merchandising companies in the city of Padang, while the individual morality had a negative effect on the tendency of accounting fraud in merchandising companies in the city of Padang.

The purpose of this study was to determine the effect of capital structure, liquidity, profit growth, and company size on earnings quality in mining sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Earnings Quality Variables using Quality of Income. The sample method used was purposive sampling. From the population in the Mining Sector Companies during the 2019- 2021 period, 13 companies that met the sample criteria were taken. The analytical tool used is multiple linear regression analysis. Data processing in this study used the SPSS (Statistic Package for the Social Sciens) software program 25.00 for Windows. The results showed that capital structure, profit growth, and company size had no negative and insignificant effects on earnings quality. Liquidity has a positive and significant effect on earnings quality. The influence of Capital Structure, Liquidity, Profit Growth, and Company Size together has a positive and significant effect on earnings quality in mining sector companies listed on the IDX.

The aim of this research is to analyze the influence of financial literacy, investment motivation, and minimum investment capital on Gen Z's investment interest in the Bibit application. The analysis method in this research uses quantitative primary data, the test stages carried out are: validity test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, t test, F test, and coefficient of determination test (R2). The data used in this research used a questionnaire instrument, and valid data was collected from 100 respondents. The sampling method in this research is non-probability sampling with a purposive sampling technique. The testing tool used was SPSS version 23. The results showed that investment motivation and minimum investment capital had a partially significant positive effect on Gen Z's interest in investing in the Bibit application, while financial literacy had a partially significant negative effect on Gen Z's investment interest in the Bibit application. Financial literacy, investment motivation, and minimum investment capital simultaneously have a positive effect on Gen Z's interest in investing in the Bibit application and the most dominant variable in investment interest is investment motivation.

The purpose of the study is to produce a learning model with valid, practical, and effective criteria. This type of research is development research using the Borg And Gall model. The population is all grade V students of State Elementary School 18 West Freshwater, Padang Utara District, Padang City. The sample was 30 class V students. The sampling technique is total sampling.  The model validation design is validated by 2 experts: motor and language and model practicality by 2 sports teachers, The data collection instrument consists of tests of validity, practicality and effectiveness. As well as data analysis techniques using descriptive qualitative and quantitative techniques. The validation results of the learning model were obtained on average by 81.2.% with valid categories. In practicality, the results were obtained that this learning model was practical or good for use with learning implementation results of 91.7% The results of the effectiveness test using the Manipulative Basic Motion learning model based on play activities showed that there was a difference between obtaining manipulative motion ability results before using the model and after using the learning model. It was concluded that the model is effective and can improve the results of manipulative motion abilities (control objects) in the learning of sports and health physical education in grade V of primary school.

The government initiated farmer cards to improve the distribution of subsidized fertilizers that were still not on the target. However, in some areas the effectiveness of distributing subsidized fertilizers using farm cards is unknown. This study aimed to determine the effectiveness of subsidized fertilizers in Cibeuti Village, Kawalu District, Tasikmalaya City. The population in this study was farmers who received farmer cards with a total of 559 people who were then sampled using a random sampling technique of 85 people. This research was conducted using two methods, namely observation and interview. Observation is carried out by collecting data carried out through direct observation of farmers included in the farmer group in Cibeuti Village. The data analysis used is  multiple linear regression analysis using the SPSS application. From the results of this study, the level of effectiveness of farmer cards, the distribution of subsidized fertilizers in the Cibeuti area of Tasikmalaya City is very effective and the most effective, indicator of the distribution of subsidized fertilizers is on time, whose efficiency value is 0.005 which means less than 0.05.

Organic fertilizers are materials derived from plant residues, and animal waste, both those that have undergone decomposition and those that are undergoing a decomposition process that functions to add nutrients. Substantially organic fertilizers are composed of humus and non-humus materials so that they can improve marginal soils and sand-dominated soils. The purpose of this study was to determine the effect of various organic fertilizers on sand planting media, and to determine the growth response of pakcoy on various types of organic fertilizers. The research was conducted at the Field Laboratory I Experimental Garden and Agrotechnology Laboratory of the Faculty of Agriculture, Halu Oleo University, the research took place from September to November 2020. This study was arranged in a randomized group design (RAK) with the treatment of various organic fertilizers, which were divided into; no organic fertilizer/control (B0), cow manure (B1), chicken manure (B2), comba-sheep green manure (B3), calopogonium green manure (B4). Each treatment was repeated four times as a group, resulting in 20 experimental units. Each experimental unit consisted of six polybags, resulting in a total of 120 polybags of pakcoy plants. The variables observed were plant height, number of leaves, fresh weight and dry weight of pakcoy plants. The results showed that organic fertilizer had a very significant effect on all observed growth variables of pakcoy plants. Cow manure treatment in the first and second week plant height variables showed the highest value (5.04 cm, and 6.71 cm). But in general, in the third to fifth week, the average chicken manure gave the highest growth response on the variable of plant height, number of leaves, fresh weight and dry weight of pakcoy plants.

The aim of this research is to determine the effectiveness of promotions on the level of sales of halo card products at PT. TELKOMSEL Sul-sel Makassar. The sample in this research is total promotional cost data and sales level data.  The analytical method used is correlation coefficient, linear regression. This shows that there is a very strong and positive relationship between the amount of promotional costs and the increase in the number of halo card sales. This can be seen below, namely r = 0.99. This is based on if r is equal to 1 or close to 1, the relationship between X and Y is very strong and positive..

This study aims to examine the effect of the quick ratio on the return on equity (ROE) at CV. Graha Mineral Sibolga. The author uses research methods in quantitative descriptive to discuss the problems faced by corporate finance. Data analysis described the use of the results of several linear sub-data analyzes regarding the quick ratio (current ratio) to return on equity (ROE) (Y). The results showed that there was a positive relationship between the quick ratio and return on equity on CV. Graha Mineral Sibolga is 0.206, so when interpreted on a value scale it can be categorized as low. The regression equation obtained Y = 1.329 + 0.319X which shows the effect of the quick ratio on return on equity at CV. Graha Mineral Sibolga. The t test shows that the hypothesis proposed is rejected (not significant), where t count is 0.365 > 2.07387, which means that the return on equity does not necessarily increase as much as the regression coefficient/slop (0.319) if the quick ratio variable is added by one unit. While the coefficient of determination is known that the quick ratio only contributes 4.2% to the return on equity at CV. Graha Mineral Sibolga and the remaining 95.8% is influenced by other factors not included in the model.

Choking is an emergency situation that frequently occurs in infants and toddlers and can potentially lead to death if not managed promptly and appropriately. Limited knowledge and skills of parents, particularly mothers, in providing first aid are among the factors that increase the risk of complications resulting from choking incidents in children. This study aimed to determine the effect of choking management education on mothers’ ability to handle choking incidents in children in Pinokalan Subdistrict, Ranowulu District, Bitung City. This study employed a pre-experimental design using a one-group pretest–posttest approach. The study population consisted of 75 respondents, with a sample of 15 mothers who had children aged ≤ 3 years, selected using accidental sampling techniques. The intervention consisted of health education on choking management using standard operating procedure guidelines and structured health education sessions, while mothers’ abilities were assessed using an observation checklist. Data analysis included univariate and bivariate analyses using the McNemar test with a significance level of α = 0.05. The results showed that prior to the educational intervention, most mothers had poor ability in managing choking incidents in children; however, after the intervention, there was a significant improvement in their abilities. The McNemar test yielded a p-value of 0.008, indicating a significant effect of choking management health education on mothers’ ability to manage choking incidents in children. These findings demonstrate that health education plays an important role in improving mothers’ preparedness and skills in dealing with pediatric emergencies. This study is expected to serve as a basis for the development of community-based health education programs as a promotive and preventive effort to reduce morbidity and mortality risks due to choking in children.

This study aims to evaluate the effectiveness of aerobic exercise combined with physiotherapy in reducing injury risk among individuals with obesity. Obesity is a global health issue that significantly increases the risk of injuries, particularly within the musculoskeletal system. The research employed an experimental design with pre-test and post-test, involving 40 obese participants divided into two groups: an intervention group that underwent a 12-week program combining aerobic exercise and physiotherapy, and a control group that received no intervention. The intervention program included aerobic exercises designed to improve cardiovascular endurance and flexibility, alongside physiotherapy sessions focused on muscle strengthening and balance enhancement. The results showed that the intervention group experienced a significant reduction in injury risk and improvement in physical abilities compared to the control group (p < 0.05). Additionally, participants in the intervention group reported reduced pain levels and improved quality of life. These findings indicate that the combination of aerobic exercise and physiotherapy is effective in mitigating injury risks for individuals with obesity. This study provides valuable insights for healthcare practitioners in designing better rehabilitation programs for obese populations and encourages individuals to actively participate in safe and effective exercise regimens.

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

This study aims to analyze the effect of work involvement and morale on employee performance at the Sorong DAMRI Office. This study uses descriptive quantitative research methods and correlations. Data collection techniques using questionnaires and interviews with all employees of the Sorong DAMRI Office as many as 30 respondents using the Saturated Sampling Technique. This study uses the SPSS Version 25 application program for windows, the results of this study indicate that the variables of work involvement and morale on employee performance have a positive and significant effect.

The skills to analyze systematics and language of scientific work are very important for students to master. However, based on observations, several Indonesian language teachers at SMAN 4 Semarang still apply teacher-dominated learning, namely lectures and power points as learning media which make learning not student centered so that when participating in learning the students feel bored. Therefore, the ASSURE model was tested using Quizwhizzer media in learning to analyze the systematics and language of scientific work in class XI.MIPA3 SMAN 4 Semarang with the aim of creating student-centered learning, increasing student interest in learning and activeness, and optimizing student learning outcomes. This research method is descriptive qualitative with test and non-test instruments (questionnaire). Test instruments are used with test techniques as material for analyzing the effectiveness of the learning process. While the non-test technique is used with observation and questionnaire techniques as material for analyzing the characteristics of students and assessing the effectiveness of the learning process. The results of this study can be concluded that the ASSURE model with Quizwhizzer media is appropriately applied in learning to analyze the systematics and language of scientific work. The results of this study are useful as reference material in choosing learning models and media, especially learning models and media to analyze the systematics and language of scientific work.    

Effective learning is one of the important things for students. Therefore, teachers must be effective in teaching. Teacher effectiveness is the effectiveness that brings the success of students in participating in the learning process. PAK teacher effectiveness is a way to strengthen students' faith and improve student learning achievement. The way to find out effectiveness must be an evaluation, so that you understand the effectiveness of PAK teachers in learning. However, there are factors that affect student learning achievement, namely psychological factors. Thus, as an PAK teacher, he must be able to have effectiveness in learning to improve student learning achievement

Baground: The coverage of infants who received exclusive breastfeeding at the M. Taha Health Center was 59.26%, the last of the 14 health centers in Bengkulu Selatan Regency, due to one of the reasons for the lack of milk production. Oxytocin massage is one solution to overcome the non-smooth milk production. Purpose: The purpose of this research is to study the effect of oxytocin massage therapy on the smoothness of breast milk in post partum’s women in the M. Taha Health Center, Bengkulu Selatan Regency. Method: This is research uses a pre-experimental with the One Group Pre-Test and Post Test Design Method. The population is all post partum’s women <24 hours in the working area of ??the M. Taha Health Center, Bengkulu Selatan Regency. Sampling used the Accidental Sampling technique, with a sample of 16 respondents. Data collection using interview techniques and oxytocin massage therapy treatment. Results: The results showed that from 16 respondents, the average value of the smoothness breast milk before the oxytocin massage treatment was 4.19 and the average value of the smoothness breast milk after the oxytocin massage treatment was 8.38. Conclusion: There is an effect of oxytocin massage therapy on the smoothness breast milk in post partum’s women in the Working Area of ??the M. Taha Health Center Bengkulu Selatan Regency. It is recommended to the Puskesmas that oxytocin massage therapy can be used as a permanent procedure as a post partum’s service at the Puskesmas and teach/socialize to mothers about oxytocin massage and its benefits for breast milk mothers.

Background: Diabetic ulcer is a complication of peripheral neuropathy in people with diabetes mellitus which often ends in disability or death. Proper handling of infection is closely related to the rational use of antibiotics to avoid the occurrence of resistance. The emergence of resistance to antibiotics has an effect on the risk of increasing infection status, increasing the length of stay in the hospital, the risk of amputation and even death. Objectives: This study aims to determine the type and percentage of bacteria present in diabetic ulcers and to test the sensitivity of antibiotics prescribed in diabetic patients with ulcers in the inpatient room of RSUD Kraton, Pekalongan Regency. Methods: The research model used was descriptive to describe the profile of bacteria and the sensitivity of antibiotics prescribed to bacterial findings from diabetic ulcer isolates in inpatients at Kraton Hospital, Pekalongan Regency. The research method was carried out by biochemical identification and sensitivity testing of the Kirby Bauer technique on 2 samples of diabetic patients with ulcer complications taken by total census during March-April 2022. Results: Staphylococcus aureus, Enterobacter aerogenes, Pseudomonas aeruginosa were found with a percentage of 50% each. The sensitivity test showed that Ampicillin was resistant to Staphylococcus aureus, Ciprofloxacin was resistant to Enterobacter aerogenes and intermediate to Pseudomonas aeruginosa. The percentage of effectiveness of Meropenem and Metronidazole antibiotics had the highest sensitivity values, namely 100%, 50% Ampicillin and 25% Ciprofloxacin. Conclusion: From the research that has been done, it can be concluded that Ampicillin is resistant to Staphylococcus aureus, Ciprofloxacin is resistant to Enterobacter aerugenes, Ciprofloxacin intermediate is resistant to Pseudomonas aeruginosa, Meropenem and Metronidazole are sensitive to the three bacterial findings namely Staphylococcus aureus, Enterobacter aerogenes, Pseudomonas aeruginosa

The Mobile Community Oke Service Program (LOMAK) is an innovation from the Rumbai District Head in the field of public services which aims to make it easier for people in Rumbai District to get various public services. The LOMAK program itself is a form of integrated sub-district administrative service (PATEN) which is deployed to serve administration in the middle of community settlements or can be said to be an integrated sub-district administrative service around. However, in its implementation the LOMAK Program did not run well. In 4 years the LOMAK Program was only implemented 3 times, while the LOMAK Program should have been implemented once a month. This research aims to evaluate the Mobile Community OK Service Program and the factors that hinder its implementation. The research method used is a descriptive qualitative method and uses policy evaluation theory according to William N. Dunn which consists of several indicators, namely effectiveness, efficiency, adequacy, alignment, responsiveness and accuracy. The results of this research are that the LOMAK Program is a very good program. Of the 6 indicators above, only 1 indicator was not met, namely efficiency in terms of time. The inhibiting factors in implementing the LOMAK Program are natural disasters and the managerial abilities of implementers. Researchers provide suggestions so that implementers can find a backup plan in the event of a natural disaster and increase outreach so that the LOMAK Program can reach all levels of society.

This study aims to determine the effectiveness of STEM-integrated blended learning on Indonesian students' science literacy. This research is a type of meta-analysis research. The data sources in the study came from the analysis of 10 national and international journals published from 2017-2023. The data search process through searching on Google Scholar, Scopus, Wiley, Eric and Hindawi Journal. Data collection techniques in research through direct observation by tracing studies related to research variables. The keywords in this article search are blended learning, STEM and science literacy. Data analysis technique is descriptive quantitative analysis technique with JSAP application. The results concluded that STEM-integrated blended learning is effective in encouraging the level of science literacy of students in Indonesia with an effect size value of 0.71 and N-gain of 0.82. Blended learning greatly supports the learning process in Indonesia in improving students' literacy in learning.

One of the main focuses of the Merdeka Curriculum is literacy skills. Indonesian is a subject that teaches literacy skills, one of which is the sub-aspect of writing poetry. The purpose of this study was to determine the effectiveness of the acrostic technique in improving the poetry writing skills of class X at SMKN 1 Magetan. The research method used is a quantitative research that compares the results between the two cycles. The results of the study found that the acrostic technique increased students' poetry writing skills. Based on the findings, the researcher suggestthator teachers use the acrostic technique as an alternative method of teaching poetry writing skills because it has been proven to be able to improve students' competence and learning activities.

This research focuses on developing a game-based learning model to improve students' mathematical problem-solving abilities of class XI students at SMK Pratidina Makassar. This model was designed to make the learning process more interesting and interactive while increasing students' understanding of mathematical concepts. Through a game approach, students are invited to think critically and analytically in solving mathematical problems, so that their problem-solving abilities can develop. The research results show that this game-based learning model is effective in improving students' mathematical problem-solving abilities. Apart from that, this model also succeeds in creating a more enjoyable learning atmosphere and students' learning motivation is higher. Therefore, this research recommends implementing a game-based learning model in teaching mathematics.