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This study aims to examine the phenomenon of debt in state enterprises (BUMN) which is excessive without being followed by an increase in profitability. The sample used is state-owned enterprises (BUMN), the various business sectors for the 2015-2018 period. Using purposive sampling got 137 samples and data processing using the IBM SPSS series 23 program. The result is that debt policy has a negative impact on profitability; it does not prove liquidity to affect profitability. It does not prove liquidity to determine dividends. Debt policy has a negative effect on dividends, and profitability has a positive effect on dividends.

Traditional houses scattered with various unique forms in the territory of Indonesia reveal a distinctive and unique local cultural identity in their states and display the richness of the traditional culture of the Indonesian nation. The diversity of traditional houses in this archipelago has a high artistic feel in architectural forms, motifs, and similarities in philosophy. Still, it is rich in architectural structures that differ from one place to another. The traditional housing group for the Sentani tribe in Ifale village is formed from the unity of three different kinship groups of indigenous peoples. The three kinships live one life together as the traditional Sentani people and still maintain the ancestral traditions passed down from generation to generation by adjusting to current life developments. The traditional house of the Sentani indigenous people has changed with the entry of knowledge and changes in people's lifestyles. The shift in housing does not affect the existence of their traditional residence, a nation's wealth that must be maintained and protected. This study aimed to study changes in building traditional Sentani houses on Lake Sentani in Jayapura Regency. The research method used in this research is descriptive in conducting data analysis using qualitative methods (field data) and quantitative (excel program and SPSS). The study results show that changes in the way of building the traditional houses of the indigenous people of the Senani tribe towards the process of building and using house construction for the period 1907-1925 and 2021 have changed from places formed by their ancestors to modern traditional houses. These changes are influenced by the increase in community economic growth, public awareness of environmental and human health, and construction use following the latest developments in construction technology.

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares.  This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model.  Key words : dividend policy, profitability, assets structure, corporate size, and debt policy

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  

The Company has short-term and long-term. In the short term the company aims to maximize current profits, while in the long term it aims to increase the value of the company itself. This research aimed to examine and analyze the effect of profitability, company size, leverage, and CSR disclosure to the value of manufacturing companies listed on the IDX in 2015-2019. While, the sampling collection technique used purposive sampling with 10 samples which fulfilled the criteria. The data analysis technique used multiple regression linear with SPSS (Statistical Product and Service Solutions). In this research, the testing variable of profitability used Return On Asset (ROA), company size used total assets, leverage used Debt to Equity Ratio (DER), CSR used Corporate Social Disclousure Index (CSDI), and the value of the company used Tobins’Q. The research result concluded that: (1) profitability effect the value of the company, (2) company size did not effect the value of the company, (3) leverage did not effect the value of the company, (4) CSR disclosure effect the value of the company. Keywords: Profitability, Company Size, Leverage, CSR Disclosure, and the value of the company.

This research was conducted to be able to find out the influence of competency and motivation variables on the performance of RSUD Sultan Fatah Demak employees. And it can also be known which variables have the highest influence on the performance of RSUD Sultan Fatah Demak employees. The method used in this study is a quantitative method, using statistical methods using questionnaires given to respondents. Respondents will answer by choosing numbers from existing statements about the influence of Competence and Motivation on the Performance of RSUD Sultan Fatah Demak employees. This research uses the study of library methods, questionnaire methods which are then processed with SPSS  for windows 25.0. The sample of respondents in the study was 78 people. From the results of research both variables can be known motivation is shown as a variable that has the highest influence on employee performance in RSUD. Sultan Fatah with more value of 0.511 to employee performance

Laboratory examination is very important to diagnose a disease, one of which is the examination of total cholesterol to diagnose heart disease, this examination uses serum samples obtained from blood clots that have been centrifuged, various variations of freezing are carried out to accelerate the examination results ranging from blood that is immediately centrifuged and blood that is allowed to freeze for 5-10 minutes, while according to PERMENKES No. 43 of 2013 to get blood serum allowed to freeze for 20-30 minutes at room temperature which is then centrifuged. This study aims to determine the results of differences in total cholesterol levels in blood samples immediately centrifuged and blood samples that are allowed to freeze at room temperature 260C for 10 and 20 minutes before centrifugation. The method used in this study is an experimental research method, this examination uses the CHOD-PAP enzymatic colorimetric method. For data analysis using the SPSS program using the one way anova test. This study was conducted on 15 respondents obtained from students of An Nasher Health Analyst Academy Cirebon randomly. The results of the examination of total cholesterol levels in blood samples that were immediately centrifuged had an average value of 205.8 mg/dl with the lowest value of 112 mg/dl and the highest value of 314 mg/dl, while in blood samples that were allowed to freeze for 10 minutes had an average value of 188 mg/dl with the lowest value of 144 mg/dl and the highest value of 278 mg/dl, and in blood samples that were allowed to freeze for 20 minutes had an average value of 142.6 mg/dl with the lowest value of 95 mg/dl and the highest value of 186 mg/dl. The results of this study indicate that there is a significant difference in total cholesterol levels in blood samples immediately centrifuged and blood samples left to freeze at room temperature 260C for 10 and 20 minutes before centrifugation.

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Introduction.Effective therapeutic lack of communication between a nurse with patient resulted in the increasingly distress often what happens on patients can refuse to give the act of nursing by therapeutic lack of communication. Purpose of this research is to analyze The Relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado. This research used descriptive analytic method with cross sectional study approach. The sampling technique in this research used accidental sampling method. Method.Data collecting was conducted by observation and questionnaires. The collected data then processed by SPSS version 16.0. Result.The test result of chi-square got a significant value p=0,000 that shows that p value is smaller than α 0,05. Conclusion.of this research is the researcher found there is a significant relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado that is showed by the test result of chi-square that got (p) = 0.000 < 0.05. The value of 0,000 is below of value of alpha 5% (0,05).    

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

Berdasarkan data sekunder, penyakit hipertensi mengalami peningkatan setiap tahunnya. Survey awal yang dilakukan di Puskesmas Wori bulan oktober ada 27 kasus hipertensi dan meningkat pada bulan November sebanyak 115 kasus hipertensi. Tujuan penelitian ini untuk mengetahui Hubungan perilaku keluarga dalam program gerakan masyarakat hidup sehat (GERMAS) dengan penyakit hipertensi di Puskesmas Wori. Metode yang digunakan yaitu deskriptif analitik bersifat Cros Sectional. Sampel dalam penelitian ini yaitu 30 responden dengan teknik pengambilan sampel Accidental Sampling. Data dikumpulkan menggunakan kuisioner dan lembar observasi, selanjutnya diolah menggunakan SPSS dengan uji statistic Continuity Correction. Hasil dalam penelitian didapatkan nilai ρ = 0,001 dengan tingkat kemaknaan (α) = 0,05 artinya terdapat hubungan antara perilaku dalam pelaksanaan program germas dengan kejadian penyakit hipertensi di Puskesmas Wori. Kesimpulan yaitu Sebagian besar lansia di Puskesmas Wori memiliki perilaku dalam pelaksanaan GERMAS yang kurang baik. Sebagian besar lansia di Puskesmas Wori memiliki penyakit hipertensi. Disarankan agar program Germas dapat ditingkatkan di Puskesmas Wori.    

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan, fasilitas, harga terhadap kepuasaan konsumen. Penelitian ini dilakukan pada konsumen pengguna jasa PT. Kereta Api DAOP IV Semarang. Jumlah sampel dalam penelitian ini sebanyak 96 responden dengan metode purposive sampling, adapun kriteria dalam penelitian ini adalah konsumen yang menggunakan atau konsumen yang pernah menggunakan jasa alat transportasi PT. Kereta Api Indonesia Semarang. Metode analisis pada penelitian ini adalah regresi linear berganda, dan data yang telah memenuhi uji validitas, uji reliabilitas dan uji asumsi klasik dan uji t yang sudah diolah menggunakan progam SPSS. Hasil penelitian ini menunjukkan bahwa variabel kualitas pelayanan, fasilitas dan harga bepengaruh positif dan signifikan terhadap kepuasaan dan loyalitas konsumen PT. Kereta Api Indonesia DAOP IV Semarang. Hal ini dapat dilihat dari ketiga variabel yang berpengaruh positif dan signifikan terhadap kepuasan.

The development of computers in the current era can help teachers improve human resources (HR), especially in the field of education. SPSS and Excel are statistical applications that can process teacher research data such as education management data and classroom action research data and so on. This community service (PKM) is carried out in the form of statistical application training (SPSS and Excel) as well as writing techniques and publication of scientific articles. Participants in this activity consisted of 21 teachers and employees of the Muhammadiyah Mamala High School in Central Maluku. The conclusion obtained in this activity is that activities that have been carried out in the form of training are considered very good (99%). All material that has been planned can be delivered, although due to time constraints there are some materials that are only presented in an outline. The participants' ability in mastering the material was considered very   1Jurusan Matematika FMIPA Universitas Pattimura, Ambon-Maluku         good (98%). This is based on the teacher's ability in training and trials in the form of classroom action research data processing using Excel and SPSS applications. In addition, from the results of the training given to the participants, it was found that all the training participants perfectly mastered the tasks given in the training.

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.

Pandemi Covid-19 memberikan tantangan dalam lembaga pendidikan Indonesia. Pemerintah menerapkan kebijakan pembatasan berskala besar. Masyarakat diharuskan beraktivitas dirumah. Peraturan membuat siswa stres dikarenakan keterbatasan jaringan, kuota dan banyak tugas. Tujuan dari penelitian untuk mengetahui pengaruh guided imagery terhadap tingkat stres siswa kelas 8 dalam pembelajaran daring di SMP Katolik Laikit. Desain penelitian menggunakan quasy experiment pre-post test. Sampel penelitian ini berjumlah 10 responden. Data diolah menggunakan SPSS 16 dan di analisa menggunakan uji Wilcoxon. Hasil didapatkan usia terbanyak ada 4 responden yaitu 13 tahun dan jenis kelamin terbanyak ada 8 responden yaitu laki-laki. Didapatkan P Value = 0.023 (0.05), maka Ha diterima dan Ho ditolak. Kesimpulan diambil adalah terdapat pengaruh dalam pemberian teknik guided imagery terhadap tingkat stres siswa kelas 8 dalam pembelajaran daring di SMP Katolik Laikit. Diharapkan dapat meningkatkan tingkat pengetahuan dalam melakukan teknik relaksasi untuk menurunkan stres.     

Tujuan penelitian ini adalah untuk mengetahui pengaruh dari bauran promosi yang meliputi variabel periklanan (X1), penjualan tatap muka (X2), promosi penjualan (X3), dan publisitas (X4) terhadap keputusan pembelian (Y). Jenis penelitian ini adalah penelitian lapangan (field work research), penelitian ini meliputi konsumen yang membeli pada toko Indosamajaya Utama Tanah Grogot. Teknik pengambilan sampel menggunakan teknik aksidental maksudnya yakni teknik penentuan sampel berdasarkan kebetulan, yaitu siapa saja yang secara kebetulan ditemui dan cocok sebagai sumber data. Berdasarkan analisis di peroleh  nilai koefisien korelasi (R) 0,707, yang artinya terdapat keeratan hubungan yang kuat antara variabel periklanan, penjualan tatap muka promosi penjualan dan Publisitas terhadap keputusan pembelian pada toko Indosamajaya Utama Tanah Grogot. Nilai koefisien determinasi (R2) sebesar 0,500 atau 50%, artinya bahwa variabel keputusan pembelian (Y) dapat dijelaskan oleh variabel periklanan, penjualan tatap muka, promosi penjualan, dan publisitas sebesar 50% sedangkan sisanya 50%  adalah pengaruh variabel lainnya diluar penelitian ini. Pengujian secara parsial diketahui bahwa variabel periklanan (X1) memberikan pengaruh dominan, hal ini dibuktikan oleh nilai thitung  terbesar dibandingkan dengan variabel bebas lainnya, sesuai dengan hasil SPSS pada tabel 14 yaitu 7,159. Dan t hitung  >  t tabel  yakni 7,159 > 1,6669, dan di dukung oleh tingkat signifikansi 0,000 < 0,05 serta standardizerd coefficient beta yaitu 0,638.

The majority of workers think that the work procedure with PPE has been quite long because there have been no serious complaints after carrying out this work. However, it was found that several workers had injuries to their hands due to being hit by knives, this occurred due to not using gloves as a form of PPE, and some of these workers even required special treatment and had to take time off work. This research aims to determine the knowledge of rubber workers before and after being given counseling about PPE as well as the influence of occupational safety and health education about PPE on rubber workers at PTPN XIV Teluk Elpaputih, Teluk Elpaputih District, Central Maluku Regency. This research uses a quasi-experimental method with a one-group pre-post test design approach. This research sample used a total sampling method, totaling 63 respondents. The research instrument uses a questionnaire. Data processing with SPSS uses the Wilcoxon nonparametric test. The Wilcoxon test results showed that 1 respondent's knowledge had decreased. 58 respondents' knowledge increased and 4 respondents' knowledge remained the same. From the research results it can be concluded that the knowledge of rubber workers before being given treatment reached the lowest score for respondents was 4 people and the knowledge of respondents after being given treatment that reached the highest score for respondents was 10 people. And there is the influence of occupational safety and health education regarding PPE (personal protective equipment).