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Baiq Nurul Hidayati; Rias Pratiwi Safitri; Anna Layla Salfarina

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

The West Batu Layar village has good economic potential because along the coast has developed business activities in the tourism sector. The West Batu Layar village has development as a tourist area with negative effects wich increase the cases of exploitation children such as prostitutes, harassment and promiscuity. The foundation of Galang Anak Semesta (GAGAS) Mataram with the Down to Zero program organize training for children's rights, reproduction health, and prevention of Commercial Sexual Exploitation in Children (Eksploitasi Seksual Komersial pada Anak/ESKA). But, the medical treatment has not been maximally for prevention and handling of victims. The purpose of this activity is to counseling and training of child health cadres. Method: This activity uses the Community Empowering approach, which is approach activity through a member of the LPAD of West Batu Layar village. Evaluation of the activities is carried out by posttest directly and in writing to the participants present. Results: This activity have formed a team of health care with increasing of knowledge the participants after treatment more than 25%, so this activity can be said to be successful. Conclusion: The formation of health cadres caring for the exploitation of children in the village of batu layar barat amountes to 10 people, with the level of knowledge of participants increased by more than 25% after being carried out counselling for 3 days. It is expected that the formed of the health cadres of children can become health cadres for children who experience exploitation to apply the principle of healthy living.

Ira Ocktavia Siagian

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

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

Jawandi, Ahmad; Adi Putro, Eko

Adi Widya: Jurnal Pengabdian Masyarakat 2019 Lembaga Penelitian dan Pengabdian Masyarakat

Family becomes the smallest social unit in a society. The socialization process was first carried outin the family. Educate children to get to know children and how to treat children according to theirneeds and development. By recognizing and understanding their children, parents as educators inthe family will be able to increase their potential as optimally as possible, especially in formingpositive behaviors. Behavior is any form of action taken or planned. While positive behavior is anaction that is in accordance with the character, culture, norms and noble values in the community.In order for children to grow and develop optimally, the family or parents need to increase theirrole. Along with the times and the assimilation of culture in the era of globalization of positivebehavior in children such as manners, tolerance, caring for others and respect for others isincreasingly lost. The effort that can be taken to develop positive behavior of children in the familyenvironment is through a behavioral approach.The target of service is the Beneficiary Family(KPM) of the Hope Family Program in Wonosegoro District. The purpose of this communityservice activity is to provide training methods in enhancing family roles to foster positive behaviorthrough a behavioral approach. The method used in this community service is the behaviorismapproach in increasing family roles to form positive behavior. In this behavior approach usesseveral techniques, namely modeling techniques, reinforcement techniques and Asertive trainingtechniques. The implementation of community service carried out with seminars and trainingthrough lectures, discussions and brainstorming, questions and answers, and direct practice. Theimplementation of the behavioral approach training as an effort to improve the family's role informing positive behavior was Carried out in four meetings. The expected result of communityservice is the realization of parents' understanding of the importance of the role of the family infostering positive behaviors of children that are applied in daily life through a behavioral approach.Keywords: Family Role, Positive Behavior, Behavior Approach

Rahmanti, Ainnur; Maheda, Rani Noor

Jurnal Kesehatan Medika Udayana 2019 Sekolah Tinggi Ilmu Kesehatan Kesdam IX/Udayana

Heart failure has an impact not only on one's physical condition but also on the psychological impact of anxiety. Patients with heart disease who experience psychosocial problems, especially anxiety, will have a slower recovery process and more severe physical symptoms they experience. Thus, an intervention is needed to provide back massage to overcome anxiety. The purpose of this study was to describe the application of back massage towards anxiety scores in heart failure patients.This study belongs to descriptive research using the case study approach method. The sample in this study were 2 subjects who suffered classification II and III heart failure according to NYHA who experienced low to moderate anxiety. Both subjects were given back massage therapy. Hamilton Anxiety Rating Scale (HARS) was used as the instrument to measure the level of anxiety. The results showed that there was a significant decrease in the two subjects who initially fell into the anxiety category into the category of low anxiety after being given back massage therapy for 15 minutes at 24-hour intervals for 3 days. In conclusion, back massage is recommended to be applied in the hospital as a nursing intervention to overcome anxiety in heart failure patients.

Epi Dusra

JURNAL KEPERAWATAN SISTHANA 2019 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

MP-ASI is additional food given to babies after the age of six months until the baby is 24 months old. The purpose of this study was to describe the knowledge and attitudes of mothers regarding early complementary breastfeeding to infants aged 0-6 months in the working area of ??the Namrole Nursing Health Center in 2019. The research approach is descriptive analytic with a descriptive approach. The population in this study were all mothers who had toddlers aged 0-6 months in the working area of ??the Namrole health center, totaling 257 people. The sample size used was 156 people. The results showed that the mother's knowledge about MP-ASI in the working area of ??the Namrole Nursing Health Center showed that out of 156 mothers under five, most had knowledge about early MP-ASI in the sufficient category, namely 61 mothers under five (39.1%). While the results for the attitude of mothers about MP_ASI in the working area of ??the Namrole Health Center show that out of 156 mothers of toddlers, most of them had attitudes about early MP-ASI in the less category, namely 101 mothers of toddlers (64.7%). It was concluded that the mother's knowledge about early MP-ASI was identified by giving early MP-ASI to infants aged 0-6 months with the most categories namely sufficient and for the mother's attitude about early MP-ASI by giving early MP-ASI to infants aged 0-6 months with the most less categories found in this study.

Michael Chelvin Oktovino Yandeng; Silvester Adinuhgra; Paulina Maria Ekasari Wahyuningrum

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This study aims to understand, describe and analyze the meaning of family harmony based on the field research with a focus of research that leads to 1) understand about families from the married couples in St. Paulus Datai Nirui, 2) describe the meaning of family harmony according to the couples at St. Paulus Datai  Nirui,  3)  analyze  factors  that  cause  disharmony  in  the  household,  4) describe married couples expectations for further family life. The research method used is a qualitative approach. Data collection techniques are done by interview and documentation. Data analysis techniques using interactive patterns with stages performed 1) gathering information from the field, 2) Select information through themes that have been sorted and presented using Indonesian, 3) Drawing conclusions. The research was carried out on June 8-22 at the St. Paul Datai Nirui Station in the Parish of Santa Maria de la Salette Muara Teweh. There were 11 informants interviewed consisting of 5 married couples and 1 parish priest.

Rumiyati.Y; Timotius Tote Jelahu; Fransiskus Janu Hamu; Titi Christiana

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This research was conducted to find out the understanding of the Meratus Dayak Catholics in the Parish of Ave Maria Tanjung on the Relevance of the Rite of Aruh for the Eucharistic Ceremony in the Catholic Church at Ave Maria Tanjung Parish. Through this study, it is hoped that Meratus Dayak people preserve the local culture that has been handed down and purify it based on Catholic Church teachings and deepen their faith with cultural adjustment in the thanksgiving of the Catholic Church. The method used in this research is qualitative method using phenomenology approach. Data obtained by interview, observation and documentation. The research steps include, conversation with informant, informant profile, theme determination, implication, synthesis, prospect or possibility that will happen.

Refani Refani; Fransiskus Janu Hamu; Timotius Tote Jelahu

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This study aims to detetermine how important social media ethics in the life of the catholic family, as a maens to help outgoing Catholic family maintain the integraty of marriage in  the Parish  of Saint Paul Buntok. Through this study, it is hoped that Catholic families use social media well and wisely in the family life, and make social media as communication and catechetical suggestion in this modern era in order to cultivate the faith of others. The method used in this study is a qualitative method with a phenomenological approach. As for the research steps used are : conversations with informants, informant profiles, datermination of themes, reflection, implications, synthesis, prospects or possibilities that will occur. The results obtained through research conducted by the author found that families in the parish of  Saint Paul Buntok did not all know ethics in using social media. Through this reseach, the author also see that families in the parish of Saint Paul Buntok use social media in building good relations and communication

Mira Santika; Silvester Adinuhgra; Paulina Maria E. W

Sepakat : Jurnal Pastoral Kateketik 2019 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

This study aims to find out the participation and the activities of Youth in church life in Tumbang Kaman station. The method used in this research process is a qualitative descriptive method with data collection techniques through interviews, observation and documentation. With this approach, the author wants to know the experience of informants regarding youth participation in church life. Data analysis technique in this study uses qualitative data analysis of the Miles and Huberman models which are divided into 3 stages, namely data reduction, data display, conclusion / verification. Informants are people who provide data or information to the author in a study. The informants expected by the author to provide information consisted of parish priests, young people, catechists and other adult Catholics. In this study there were 12 informants who provided data and information to the author.

Prajanto, Agung; Pratiwi, Ririh Dian

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business  fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and  he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the  company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.

Sri Yus Angelia

Jurnal Visi Manajemen 2019 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This research was motivated by the results of the BPJS assessment of the Guguk Panjang Health Center where the impression value of the Guguk Panjang Health Center was 66.25%. The research method used is a quantitative approach. Data collection technique used is the distribution of questionnaires. Data analysis uses Outer Loading and Inner Loading Analysis, while data processing is assisted by using SemPLS software. Based on the research results, the authors conclude that the quality of basic health services is related to patient satisfaction. There is a relationship between the dimensions of service quality simultaneously. From the results of the study, it was found that the variable dimension of service quality that has the greatest effect on patient satisfaction is the Assurance (Skills) dimension with an Original Sample value of 0.222, the second is environmental comfort with hypothetical results (p value 0.017), while the smaller dimension is Empathy. (p.Value 0.50%). Whereas for the dimension of Staff Reliability there is no relationship with Patient Satisfaction with a hypothesis value of 0.449 > 0.05 as well as the Responsiveness and provision of information dimension has no relationship with patient satisfaction with a value of 0.535 > 0.04. Thus patient satisfaction with services at the Bukittinggi City Health Center is prioritized for an increase in the dimensions of Reliability and Responsiveness of Officers.

Kodir Kodir; Margiyati Margiyati; Shania Nada; Rani Pratiwi

JURNAL KEPERAWATAN SISTHANA 2019 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

The increase in Life Expectancy (UHH) has an impact on the increase in the elderly population and the problems due to aging. One of them is the system for regulating blood sugar levels which is disrupted due to changes in the body composition of the elderly in the form of increased fat composition from the body 14% to 30%. Efforts to prevent the incidence of Diabetes Mellitus is to achieve good nutritional status with anthropometric measurements, namely the division of body weight in kg with height in meters squared expressed in body mass index or BMI. This study aims to analyze the relationship between BMI and blood sugar levels in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency. The research design used was descriptive observational with a cross sectional approach. The number of samples was 40 elderly who were taken by purposive sampling technique. The instrument used to measure BMI is a digital weight scale, and a microtoise that has been calibrated, while blood sugar levels are measured using a glucometer. Data were analyzed by Pearson Corellation test. The results of this study indicate the frequency distribution of blood sugar levels in the elderly at the Posyandu Sabar Narimo on average 139.92 mg/dl and an average BMI of 25.24 kg/m2. The results showed that BMI was related to the variable of blood sugar levels with a correlation coefficient (r) of 0.614 and a significance value (?) of 0.0234 then there is a relationship. The conclusion in this study is that there is a relationship between blood sugar and BMI in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency.

Vidiya Arum Miftachul Jannah; Yuni Astuti

JURNAL KEPERAWATAN SISTHANA 2019 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Breast milk is the best food for babies, because breast milk contains nutrients and all the nutrients with the amount and composition needed by the baby. one of the obstacles in the process of lactation on the first day is the mother does not produce enough breast milk or the baby does not want to suck so that the mother does not want to breastfeed the baby. Way that can be done to increase milk production is by doing the technique  marmet. This case study aims to illustrate the increased production breast milk in post partum mothers after nursing with marine techniques in hospitals Bougenville Room TK III 04.06.02 Bhakti Wira Tamtama Semarang. The type of this research is descriptive by using case study approach method. Subjects in this study were two patients with postpartum mother with criteria of primiparous mother, postpartum mother who breastfeeding, mother who is willing to be respoden, babies performed nursing. The analysis was measured based on an observed sheet of fluid milk production. the results of case studies show an increase in milk production from a score of 12 categories not smooth to score 19 categories smoothly on subject I and score 13 categories not smooth to score 20 categories smoothly on subject II. Recommendations need to be consistent nurses in taking action marmet techniques to increase milk production in primipara mother.

Muzayanah, Ilham Mohammad Ikhsan,

DINAMIKA HUKUM 2019 Universitas Stikubank

The authority of the Government in collecting taxes and levies from the community and renovating it is not only owned by the Central Government but also falls under the authority of the City Government and Provincial Governments. This is in accordance with the principles of decentralization and the implementation of regional autonomy based on Law Number 32 of 2004 concerning Regional Government, Law Number 33 of 2004 concerning Financial Balance Between Central and Regional Governments, and Law Number 28 of 2009 concerning Regional Taxes and Retribution Regions, Semarang City Regulation Number 9 of 2013 concerning Traditional Market Settings. In the context of managing the market environment in the form of legal services to the community in the market environment, especially traders, the Semarang City Government has issued Regional Regulation Number 4 of 2004 concerning Market Levies. This study raises the problems, namely: 1) How is the management of regional levies by the Semarang City government, 2) What is the Semarang City policy towards the renovation of the Peterongan Market, 3) What is the Semarang City policy towards the regulation of the Semarang City Peterongan market trader after renovation. The purpose of writing this thesis is 1) To know and explain the management of local levies by the Semarang City Government, 2) To find out and explain Semarang City policies towards the renovation of Peterongan Market, 3) To find out and explain the arrangements for the Peterongan market traders in Semarang City after renovation. This research is a qualitative study with a normative juridical approach to determine the realization of the implementation of Semarang City Regional Regulation Number 4 of 2004 concerning Market Levies and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations for market traders. This research was conducted in Peterongan Market, Semarang City, located on Jalan MT. Haryono. The results showed that the Semarang City Government towards market traders was in accordance with the Semarang City Regional Regulation Number 4 of 2004 concerning Market Charges and Semarang City Regional Regulation Number 9 of 2013 concerning Traditional Market Regulations, with several things that are still a note to the Semarang City government for pay more attention to sustainability for the welfare of traditional market traders, physical conditions and market environment.   Keywords : Policy, Traditional Market Management

Chundhamani, Pratiwa Eka

DINAMIKA HUKUM 2019 Universitas Stikubank

The provision of legal aid to the poor is an effort to fulfill and simultaneously implement a rule of law that recognizes and protects and guarantees the human rights of citizens regarding the need for access to justice and equality before the law. The purpose of writing this thesis is to explain the mechanism for providing criminal legal aid for the poor in Semarang City, the fulfillment of the right to criminal legal aid for the poor, and the inhibiting factors for fulfilling the right to criminal legal aid for the poor in Semarang City. The approach method used is juridical normative, descriptive analytical research specifications. The data source used is secondary data. The data collection method used is literature study. This research is presented in the form of a report which is described induction through qualitative data analysis. The results showed that the mechanism of providing criminal legal assistance to the poor in Semarang City was in accordance with the provisions of Law Number 11 of 2016 concerning Legal Aid, Semarang City Regulation Number 1 of 2016 concerning Implementation of Legal Aid and Regulation of the Mayor of Semarang Number 131 of 2016 concerning Guidelines for the Implementation of Semarang City Regional Regulation Number 1 of 2016 concerning the Implementation of Legal Aid. The fulfillment of the right to criminal legal aid for the people of Semarang city so far the fulfillment of the right to legal aid in criminal cases against the urban poor has not been maximized because it has not been felt by all levels of society, especially the poor who do not know about the existence of free legal assistance, besides that it is also constrained by budget constraints. The factors inhibiting the fulfillment of the right to criminal legal aid for the people of Semarang City are funding factors, law enforcement factors and community factors.   Keywords : legal aid, criminal cases, poor people

Fitika Andraini, Raras Laila Yustinov,

DINAMIKA HUKUM 2019 Universitas Stikubank

The need for land continues to increase so that it often causes very complex problems. To deal with these land issues, the government issued Law no. 5 of 1960 concerning Basic Agrarian Principles which later became known as the UUPA, the birth of the UUPA was a new milestone for this nation in land law. In line with that, the government then issued government regulation No. 24 of 1997 concerning land registration which reaffirmed the importance of the community registering their land, land registration functions to find out the status of the land parcels, who owns it, what rights are it, how much area, what is it used for. The importance of systematic, good and correct land registration through adjudication aims to reduce problems that arise with regard to land. The research method used by the writer is a juridical empirical approach with the intention of proving or testing to ensure the truth and rationalizing it through the results of research and experiences that have been found in everyday life. The results of the research found that more people register their land in a sporadic manner, because the community considers that systematic land registration does not necessarily occur every year, even though it is expensive for the community to register their land in order to obtain the rights to the land they own.   Keywords: PP No. 24 of 1997, land registration, adjudication

Adi Suliantoro, Alfin Andrey Ryanto,

DINAMIKA HUKUM 2019 Universitas Stikubank

Problems related to illegal downloading are still a problem for songwriters or musicians in Indonesia. In the UUHC and the ITE Law, it has also been regulated regarding the protection of copyright infringement through the internet media. In fact, the enforcement of this law is less firm. Based on the explanation given to the description above, this research is entitled "Legal Protection for Songwriters on Internet Media (Sociology of Law Studies)." The formulation of the problem of this research is how the legal protection for songwriters on the internet media, how is the responsibility of the free Mp3 song download service provider against copyright infringement through the internet media for songwriters, public perception regarding the protection of songs circulated on the internet media. The approach method used in this research is sociological juridical. The research specification was carried out by descriptive analytical. The method of presenting data in this study was carried out by direct interviews with the community or filling out questionnaires on the internet. The analysis used in this paper is qualitative. The results show that the legal protection of songwriters has been automatically protected by UUHC, the government has also made efforts to block illegal song download sites but in reality people still download illegal songs on the internet, the responsibility of free song download service providers, in the development of copyright infringement through Internet media is usually charged to the Internet Service Provider (ISP) if the provider provides facilities that allow copyright infringement to occur. Site providers have actually become an irregularity, these sites have shifted their position from being an illegal site to a legal site by positioning themselves as a song search site, the song provider in this case has violated the law. Public perception about individuals who download songs are wrong because they violate the Copyright Law. The public is aware of copyright infringement, but according to facts on the ground, people still download songs without permission. This behavior is carried out because the protection of songs by the Government is not strong enough. There are no strict sanctions for providers of free songs on the internet and free song downloaders on the internet.   Keywords: UUHC Protection, Download Songs, Service Providers on Internet Media  

Putri, Alvianita Gunawan

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

The purpose of this study is to evaluate the internal control system for the management of fixed assets and assess the obstacles faced in managing fixed assets in the Government of Brebes Regency. This type of research is a case study with a qualitative approach using descriptive methods. Effectiveness is assessed using 5 (five) elements of the Internal Control System by giving weight to each element. Assessment is done by assessing the results of interviews using the Internal Control Questionnaire (ICQ) test list that refers to PP No. 60 of 2008 and equipped with observations and documents. Based on the results of the interview completed with the results of observations and documents, the results obtained were the elements of the control environment were given a weight of 30% so as to obtain a value of 27.27%. Risk assessment is given a weighting of 20% so as to obtain a value of 8.57%. Control activities are given a weighting of 25% so as to obtain a value of 19.70%. Information and communication are given a weight of 10% so that they get a value of 7.88%. Monitoring was given a weighting of 15% so that it obtained a score of 10.18%. The total value of 5 (five) elements of the internal control system in the Government of Brebes Regency is 73.60% which are classified as effective criteria.  Keywords: management of fixed assets, internal control systems (spi).

Yuniasih, Iva; Sunarto, Sunarto

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

The purpose of this reseach is to test the influence of leverage, profitability, assets growth and firm size to the dividend policy. This research has been carried out by using quantitative approach and multiple linier analysis method.The data is the secondary data which has been obtained from manufacturing companies which are listed in Indonesia Stock Exchange in 2012-2016 periods. The data collection technique has been done by using documentation and literature study. The sampling has been done by using purposive sampling. The result of this research indicate that Firm Size have positive influence on Dividend Policy. Whereas Leverage, Profitability and Assets Growth have no influence on Dividend Policy.  Keywords: leverage, profitability, assets growth, firm size on dividend policy

Niyati, Wahidah; Lubis, Iman

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2019 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study is to measure the financial performance of PT. Adaro Energy, Tbk by using the EVA method, in order achieve magnitude of the creation economic value added and to see level of return desired by investors. Research method used in this study is a qualitative method and is descriptive with a quantitative approach where there are no samples or populations, because researchers are looking for problems that exist in PT. Adaro Energy, Tbk for the period of 2011 - 2017 using the method of Economic Value added (EVA) where in searching for WACC uses the CAPM approach. The results of the study are as follows: value of EVA experienced fluctuations, in 2011 showed a positive that is equal to 577,480 in 2012 showed a negative (470,427) in 2013 experienced a positive amount of 840,781 in 2014 had a negative of (1,426,963) in 2015 increased 1,983 .884 and in 2016 decreased (900,080) and in 2017 amounted to (1,348,304), this shows presumption that EVA in 2011, 2013 and 2015 occurred a value-added process for companies that could mean that there was more economic value, after company is able to pay all obligations funders or creditors according to their expectations, but in 2012,2014 and 2017 EVA shows that there is no value added process which means that company is unable to pay obligations to funders or creditors as expected value is not achieved.