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Public services that provide a service to clients is one of the important variables that provide an important commitment to create a good reputation and trust locally. Public protests in the form of long queues, helpless assistance, and actually bad offices do not satisfactorily influence the picture and quality of administrative levels in public areas. the research that I use is descriptive research. This research is called descriptive research with data collection techniques in this study using questionnaires. The population in this study are all people who are customers at the Praya District Office. The sampling technique used is nonprobability sampling technique. Based on the results of research conducted on 60 respondents regarding community perceptions and satisfaction with the services of the Praya District Office, it is measured based on community satisfaction using the Community Satisfaction Index (IKM) in terms of administrative services, the results obtained are Community Satisfaction Index per indicator where there are 14 indicators, namely ( 1) service procedures with a total IKM score of 76.66 included in the good category, (2) service requirements with a total IKM score of 68.33 included in the good category, (3) clarity of service officers with a total IKM score of 63.33 included in the good category, (4) the discipline of service officers with a total IKM score of 63.75 is included in the good category, (5) the responsibility of service officers with a total IKM value of 65.41 is included in the good category, (6) the ability of service officers with the total IKM score of 66.66 is included in the good category, (7) the speed of service with a total IKM score of 61.66 is included in the poor category, (8) the fairness of getting services with a total IKM score of 64.58 is included in the good category, (9) politeness and friendliness of staff with a total IKM score of 63.75 included in the good category, (10) fairness of service fees with a total IKM score of 65.83 included in the good category, (11) certainty of service fees with a total IKM score of 64.16 is included in the good category, (12) the certainty of service schedules with a total IKM value of 56.66 is included in the good category, (13) environmental comfort with a total IKM value of 66.66 is included in the good category and (14) environmental safety with a total IKM value of 66.25 included in the good category.

The purpose of this writing is to find out the procedure for cultivating Black Soldier Flies (BSF) maggot eggs on a household scale as fish feed. The stages of activities carried out are: 1) Consultation to mentors, 2) In-depth research, 3) Collection of materials. Maggot is a kind of natural food rich in protein. Maggot contains 41-42% crude protein, 31-35% ether extract, 14-15% ash, 4.8-5.1% calcium, and 0.6-0.63% phosphorus in dry form. To maintain BSF larvae, a suitable and quality substrate is needed. Optimal temperature and humidity affect the productivity of females in producing quality eggs. The mating process of BSF flies is strongly influenced by environmental factors and the behavior of adult insects

This study aims to determine the speculative choices made by funders to increase company self-esteem considering the presentation of LQ45 organizations listed on the Indonesia Stock Exchange in 2019-2021 by looking at the impact of financial proportions. When deciding to invest in the capital market, an investor must choose the right company. so investors can choose the company with the help of market ratio analysis. Dividend Policy and Profitability become mediating variables for this ratio. The inspection strategy used in this exploration is quantitative exploration and uses additional information gathering procedures as an annual report. Sampling in this study used a purposive sampling strategy consisting of 20 LQ45 businesses that met the sample criteria. Path analysis and linear regression analysis are the methods used for data analysis. Testing is done either bit or intercession. The consequence of this study reveals that the side effect of this study states that profit and profit strategies affect firm value. Meanwhile, Profit Strategy has a significant effect on Benefit. Mediation The effect of dividend policy on firm value cannot be mediated by profitability..  

Making this soap aims to provide an explanation for making solid soap made from lemon essential oil as an effort to improve community skills and can be applied by the community in the future as a business. Soap making is done by heating coconut oil at a temperature of 800C. Mix 30% NaOH with heated oil until it becomes homogeneous, stirring continuously until the saponification process is perfect. Add the stearic acid which has been dissolved in the alcohol and stir until smooth, add the white sugar and stir again, add the glycerin while stirring, add the foam booster while continuing to stir until the mixture becomes homogeneous. Add coloring and fragrance, namely lemon oil, which is carried out at 400C. Pour the mixture into the mold and let it sit for 15-30 minutes. The soap has hardened and can be removed from the mold. The tests performed were preference, allergy, aroma, color, froth and density tests. The result shows that solid soap has been successfully made, but still requires some further refinement regarding the density and transparency of the soap. With the procedures for making soap and the analytical test that the author described above, new knowledge and skills can be used for the community as well as solid soap business opportunities

Web-based information systems are in high demand in various circles of society, including in the world of non-computer education, where the written examination system commonly used in education often has many obstacles. Factors must also be considered when evaluating written tests, as many participants may avoid writing notes on cards and waste paper and ink to ask and repeat questions, including negative factors in written tests, so this study aims to do so. a database-based online exam system that educational institutions can use to convert existing written exams into an online exam system. Therefore, with the rapid development of information technology, it is necessary to design and build an online examination system based on Data Warehouse to replace the manual written examination system and facilitate the work of the teacher in SMP Negeri 5 Medan. Primary schools enter question data into the system and can minimize the operational costs of passing exams, and the system can also store data more securely in its data warehouse, i.e. teacher information, basic information, student information. subject information, value information and question information. The method is Data Warehouse, software procedures and Waterfall model. The survey respondents were 150 students from SMP Negeri 5 Medan, a total of 150 students. This online exam system was created using PHP programming language, MySQL database and XAMPP web server

Bacground Sectio caesarea is a procedure that involves cutting the uterine and abdominal walls to deliver a fetus. This study aims to determine the application of hand-held relaxation techniques to reducing the pain scale of post-section caesarea patients at RSIA Sitti Khadijah Aisyiyah, Gorontalo City. Method : The method used is descriptive analytic with a case study approach on 4 Post sectio caesarea patients with pain at RSIA Sitti Khadijah Aisyiyah Gorontalo City which includes nursing assessment, nursing diagnosis, nursing intervention, nursing implementation and nursing evaluation. The process of applying this finger-held relaxation technique is carried out for 1 day. Measurement of the pain scale was carried out before and after the hand-held relaxation technique was carried out and using a Numeric Rating Scale (NRS) pain scale measuring instrument. Result : So the results obtained before and after the relaxation technique was carried out, the pain intensity decreased. This case study shows that after finger grip relaxation was performed in patients I, II, III, and IV who experienced postoperative sectio caesarea pain, the result was a change in the pain scale from a moderate pain scale to a mild pain scale. Conslusion : There is a significant effect of the application of finger grip relaxation techniques in post op section caesarean patients for changes in pain levels.

Handover is a technique or way of conveying and receiving something (report) related to the client's condition. purpose of this research is to analyze the balance of acceptance. This study used observational and chi-square research designs with a weigh-in analysis approach. With 12 nurses. This study uses data collection procedures by observing and documenting. Based on the results of the study it was found that those who answered Do = 10%. While those who answered Not Done = 15.9%.

The purpose of recording financial statements for a business is to present fairly the financial position, financial performance and cash flows of the business/business entity. The presentation of business entity financial statements must be presented fairly, in the sense that the presentation is made in an honest manner on the effects of transactions,othereventsand conditions in accordance with the definitions and criteria for recognizing assets, liabilities, capital, income and expenses. therefore the presentation of SAK ETAP plays an important role in the financial management of UMKM in the Padukuhan Sendang village so that it is more organized

The purpose of this study was to find out how the use of slide rule media can improve students' numeracy skills in integer arithmetic operations for Kanatang State Special School students. This Classroom Action Research (PTK) was conducted at the Kanatang Foreign School in the Odd Semester of the 2022/2023 academic year. The subjects in this study were the students of the Kanatang State Special School, which consisted of 10 students, namely 5 students and 5 female students. The research object is the Ruler Count media in learning addition and subtraction of integers in Mathematics. The procedures/steps of this Classroom Action Research consist of cycles. Implementation of this Classroom Action Research each cycle includes: planning, implementation of action, observation, and reflection. The instruments used in this study were pre-test questions, post-test questions for each cycle, and interview guidelines. The questions made consist of 10 numbers in the form of an essay test. The data collection technique used was the provision of tests, interviews, observations and field notes. The instrument used is a test in the form of a description. Data collection was carried out in three stages, namely: (1) reducing data, (2) presenting data, and (3) drawing conclusions. The results showed that student activities and teacher activities in learning activities in cycle I reached the Good category and cycle II was very good. The results of the analysis of the final test cycle I obtained the percentage of average scores with student absorption reaching 60% and learning completeness reaching a percentage 70% of 10 students. Whereas in the analysis of the final test cycle II there was an increase according to the results of observations of student and teacher activities, the percentage of the average value of student absorption reached 90% with classical learning completeness reaching the target percentage of 100% of 10 students. This has shown that there is an increase in the learning outcomes of Kanatang State Special School students in the material of addition and subtraction of integers by using the integer slide rule.

    This study seeks to provide argumentative information regarding the reality of obstacles, challenges, strategies, and efforts in shaping the character of bureaucrats who have good morals, as well as to rationalize the importance of using technology, information, and communication in public services. This research was carried out through a qualitative approach with literature study methods, data analysis, namely, reduction, display, and verification or conclusion. The results of the research are: 1) dynamic and complex obstacles and challenges, leading to the reality of bureaucratic competence, mental distortion of serving , the Industrial Revolution 4.0, as well as legal certainty, 2) strategies and efforts in shaping the character of moral, capable bureaucrats through education and training, increasing technology literacy, supervision programs, and policies on welfare, 3) in the modern era, the bureaucracy needs to optimize technological progress , information and communication, to be effective and efficient, to be agile and professional. So that the formation of bureaucrats with character is an alternative solution in overcoming the stigma and stereotypes about the world of bureaucracy which is seen as rigid, conventional, procedural and pragmatic, so that it turns into world-class governance and public services.

    The Purpose of this was to identify procedures and way to apply the problem based learning (PBL) model that could improve student achievement in class IV SDIT Mutiara Hati Ngargoyoso. Thys type research is Classroom Action Research (CAR). The research subjects were students in grade IV SDIT Mutiara Hati Ngargoyoso in the 2021/2022 academic year a total of 27 students. This research was conducted in two cycles. Each cycle cinsisted of four stages such a planning, implementing, observing, and reflecting. The research subjects were selected based on the result of the first semester test score. The result showed that class IV had a low-class average and mastery grade. Data collection technique used was descriptive which compared the test score in the first cycle with the test score in the second cycle. The success criterion for learning outcomes was the minimum score of 75 (KKM = 75) and minimum score of class was 85%. The result showed that there was an improvement in Civics learning outcomes in the initial conditions (initil ability test), cycle 1 and cycle II. On theinital ability test, the average value was only 77,44. In cycle 1, the average value has increased. The result was that the average score was 79,22 and students who got scores ≥ 75 are 24 students. Furthermore, in cycle II also experienced an increase. The result is that the average value became 85,11 and minimum score of class became 100%. Student who score ≥  75 were 27 students. Based on the results, it could be concluded that the implementation of the problem-based learninng (PBL)model can improve student achievement  in class IV SDIT Mutiara Hati Ngargoyoso. Keyword : Problem Based Learning (PBL) Model, Learning Achievement, Rights and Obligations

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Efforts to produce quality healthy and intelligent children are a priority for the national development program. In achieving this goal, of course, requires the involvement of many parties. The strategic thing is to empower families to be able to provide and carry out optimal and proper parenting for their children. So far, toddler development monitoring services have been carried out at Posyandu. The quality of services at Posyandu can be improved by involving families/parents in it, with the family empowerment movement. Purpose: Optimizing parental guidance for children in their growth period. To help emotional maturity and independence in facing life by applying proper parenting. Method: Mechanism of community service actifities (1) We introduces ourselves to the person in charge, cadre, parents of toddlers at the Posyandu, conveys information, explains the purpose and procedure of “Studying at My Children’s Home.” (2) Conduct a pre test to asses parental knowledge about family empowerment in child rearing efforts. (3) Carrying out educational/health counseling interventions regarding parental knowledge about family empowermwnt in children efforts, packaged with “Studying at My Children’s Home” activities. (4) Carrying out a post test after the intervention. (5) Analyzing data. Results: From 140 respondents, 93 people or 66.43% got good benefits. 37 people or 26.43% got sufficient benefits, and 10 people or 7.14% did not get significant benefits from “Studying at My Children’s Home” activity. Conclusion: The “Studying at My Children’s Home” activity gives a new situation to the counseling method in society or the community. With 3 (three) main activities  (1) modeling/give examples (2) Repetition and (3) Reinforcement/strengthening for something good. At the end of this community service activity, it was generally found and increase in family understanding and empowerment in childcare.  

Perianal fistula is a condition where a cavity forms in the area around the rectum and fills with pus. Perianal fistula is an anorectal disorder that arises due to obstruction of the anal crypts. If left untreated perianal fistula can lead to serious complications such as perineal gangrene and sepsis. A large number of perianal abscesses will recur within a year or two, especially if predisposing factors are present. This study aims to determine patient characteristics and management of perianal fistula patients at Cut Meutia General Hospital in 2018-2021. This is a retrospective descriptive study using secondary data from perianal fistula patients at Cut Meutia General Hospital. The results of the study were 11 patients diagnosed with perianal fistula based on medical record data that met the inclusion and exclusion criteria. Based on the age range criteria, the most patients with perianal fistulas were in the age group range of 20 - 40 and 41-60 years, each of which was 5 patients (45.45%), male patients were the most, namely 9 patients (81.18%), based on the operation of perianal fistula patients who underwent surgery the most using LIFT procedures were 7 patients (63.63%), and based on the history of recurrence, the most patients who experienced new/primary cases of perianal fistula were as many as 9 patients (81.8%).

Waqf is a waqif legal act to separate and or give part of one's property to be used forever or for a certain period of time in accordance with the interests of worship and or general welfare according to sharia. In order to avoid disputes and problems related to waqf goods or land and to clarify their legal status, waqf goods must be registered and certified. Waqf Land Certification is the process by which the National Land Agency issues Waqf Land Certificates after Nazhir submits a Waqf Land Registration. Article 39 of Government Regulation Number 42 of 2006 concerning Implementation of Law Number 41 of 2004 concerning Waqf contains provisions concerning registration of land ownership certificates, and Regulation of the Minister of Agrarian Affairs and Spatial Planning/Head of the National Land Agency of the Republic of Indonesia Number 2 of 2017 concerning Procedures for Land Registration Waqf at the Ministry of Agrarian Affairs and Spatial Planning. Related to the importance of the legitimacy of a land, it often triggers legal problems, namely that land owned by the community has not been registered as a result of a lack of understanding of the importance of waqf land certification. Taking into account the legal issues above, the Community Service Team at the Faculty of Law, State University of Gorontalo carried out this community service activity as an effort to increase Community Legal Awareness Regarding Waqf Land Certification to Guarantee Legal Certainty..

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Branta Pasisir Village is a village with a livelihood as a fisherman, entrepreneur, etc. One aspect that is very important in business development (MSMEs) is the existence of business legality. NIB is a business identity number used by business actors to obtain business licenses. The Field Work Lecture activity was carried out by the KKN 14 group due to a lack of knowledge and the importance of NIB in Branta Pasisir Village in making Business Identification Numbers. The goal to be achieved from this Real Work Lecture program is to provide assistance to UMKM actors in Branta Pasisir Village regarding account creation and procedures for managing legality through Online Single Submission (OSS). The method used consists of 3 stages, namely observation or survey, counseling or socialization related to NIB, and implementation of assistance and creation of NIB. UMKM that are willing and successful in being registered for making an NIB so that they can obtain a legality certificate  

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.