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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).

Tujuan dari penelitian ini adalah mengetahui efetktif atau tidakkah komunikasi dalam perkuliahan online pada mahasiswa Manokwari. Metode penelitian ini adalah kuantitatif deskriptif dengan populasi mahasiswa di Manokwari. Teknik penarikan sampel yang digunakan adalah non-probability sampling jenis purposive sampling yang mana sampel yang dicari adalah mahasiswa di Manokwari yang sedang menjalani perkuliahan secara daring atau online. Pengumpulan data yang dilakukan berupa survei dengan cara membagikan kuesioner berisi pertanyaan dengan skala Likert. Data yang diperoleh diolah menggunakan SPSS, disajikan dalam bentuk tabel dan diagram, dianalisis, dan ditarik kesimpulan. Hasil dari penelitian ini adalah komunikasi dalam perkuliahan online mahasiswa Manokwari berjalan cukup efektif dan perkuliahan online berjalan dengan baik. Dalam kelancaran proses belajar online perlu adanya metode yang menarik, jadwal tetap, memiliki bahan belajar, ada ruang diskusi, dan tugas. Komunikasi yang efektif juga menjadi pendukung jalannya proses belajar yang lancar. Efektivitas komunikasi dinilai dari proses penyampaian informasi atau materi pembelajaran oleh dosen dan pemahaman mahasiswa, serta adanya interaksi yang baik, seperti tanya-jawab atau diskusi antara dosen dan mahasiswa.

Penataan ruang kantor menjadi suatu kebutuhan dari perkantoran saat in, fungsi tata ruang kantor memberikan nilai tambah bagi kelangsungan dalam aktifitas perusahaan yang mampu menjadikan kinerja dan produktivitas yang dihasilkanpun akan sesuai dengan yang diharapkan oleh perusahaan. CV Andromeda Multi Sarana merupakan perusahaan baru dan berkembang dalam penanganan tata ruang kantor  masih tergolong sederhana  dan  terlihat masih banyak  yang harus  diperbaikin  serta kinerja karyawan yang belum optimal sehingga berdampak pada produktivitas kerja yang dihasilkan oleh karyawannya. Secara tidak langsung tujuan perusahaan belum dapat tercapai sesuai dengan keinginan perusahaan. Riset ini untuk mengetahui pengaruh penataan ruang kantor dan kinerja karyawan terhadap produktivitas kerja karyawan pada CV Andromeda Multi Sarana. Riset ini menggunakan metode kuantitatif dengan uji validitas, uji reliabilitas, uji normalitas, uji t dan f serta analisis regresi. Analisa di riset ini menggunakan program SPSS. Hasil riset ini yakni terdapat pengaruh antara tata letak kantor dengan produktivitas kerja karyawan sebesar t=3,841 dan sig. 0,000 dan ada pengaruh antara kinerja karyawan dengan produktivitas kerja karyawan sebesar t=3,507 dan sig. 0,001. Agar maksimal dalam produktivitas karyawan maka perusahaan perlu memperhatikan standar penempatan jumlah karyawan dengan luas ruang kerja dan kesesuaian jenis pekerjaan serta kerjasama dalam bekerja.

The research objective is to examine the effect of social factors on intention and their impact on student behavior in utilization internet of library as an information media. The method used is the survey method by distributing questionnaires. The research data obtained is based on the perception student of Universitas Semarang students on the utilization internet of library carried out by the Universitas Semarang Library as a student information media, with 95 respondents. The research method uses validity test, reliability test, and classic assumption test, hypothesis test, multiple linear regression model (path analysis) with SPSS 23 program. The results of testing social factors directly and indirectly through the intention in using internet of library do not effect on student behavior in utilization internet of library carried out by Universitas Semarang students as their information media.

Background: Implementation of the family planning program still faces several obstacles. Factors that cause PUS to be reluctant to participate in family planning include: In terms of service, up to now, there is still a lack of quality, as evidenced by family planning participants who stopped using contraception. As well as in terms of delivery of counseling, it puts forward rational, effective and efficient contraceptive choices. Research Objectives: to determine the relationship between family planning services and counseling on obstacles to the implementation of family planning programs in the Bajeng Community Health Center, Gowa Regency. Methods: This study used a Cross Sectional Study method. The sample in this study was PUS who did not participate in family planning. The sampling technique was purposive sampling. Data were processed using SPSS and descriptive and bivariate analysis using the chi-square test and presented in the form of a frequency distribution table. Results: This study shows that there is a relationship between family planning services and obstacles in the implementation of the family planning program where the p value is obtained. There is a relationship providing counseling to obstacles in the implementation of the family planning program where the value of p =, 000. This means that the p value <? (0.05) because the p value is less than 0.05. Conclusion: There is a Relationship between Family Planning Services and Counseling Providing Against Barriers to Implementing Family Planning Programs in the Work Area of the Bajeng Community Health Center.  

Penelitian ini dilakukan di daya tarik wisata Curug Lawe Kalisidi Kabupaten Semarang. Penelitian ini bertujuan untuk mengetahui tingkat kepuasan wisatawan berdasarkan komponen pariwisata yang ada seperti atraksi, aksesibilitas, amenitas dan ancillary di Curug Lawe Kalisidi, kondisi komponen pariwisata yang kurang memadai namun mampu menarik wisatawan untuk datang baik pribadi maupun berkelompok. Data penelitian diperoleh melalui kuesioner, observasi dan dokumentasi. Sampel yang diambil dan dipilih dalam penelitian sebanyak 86 responden. Hasil penelitian diharapkan dapat memberikan informasi yang berguna bagi pihak pengelola maupun kelompok sadar wisata yang ada di Curug Lawe Kalisidi. Data yang diperoleh, diolah dengan menggunakan program SPSS 16 For Windows. Hasil uji analisis regresi berganda menunjukkan nilai F yang signifikan, dengan nilai korelasi determinasi R2 square sebesar 0,665. Hal ini menunjukkan bahwa semua komponen pariwisata mempengaruhi secara positif dan signifikan terhadap kepuasan wisatawan secara bersama-sama dengan keeratan hubungan sebesar 66,5%. Hal ini menunjukkan bahwa untuk kepuasan wisatawan perlu didukung dengan peningkatan seluruh komponen pariwisata yang ada.

The purpose of this study was to determine the effect of work conflict and work stress either partially working, and the simultaneous of the employee performance at PT Herculon Carpet Semarang. This research is a descriptive quantitative study with  sample 72 employee. Data collection methods used were purposive sampling. Data were analyzed with the statistical software SPSS 25. The result of the research showed that variable of  work conflict influence significant positive for employee performance with thitung score amounted 4,261 > ttabel 1,995 and significant score 0,000 ˂ 0,05, variable of work stress influence significant positive for employee performance with thitung score amounted 3,215 >ttabel 1,995 and significant score 0,002 ˂ 0,05, then variable of work conflict and work stress simultant influence significant positive for employee performance Fhitung score amounted 22.044 > Ftabel 3,13 and significant score 0,000 ˂ 0,05. Result for koefisien determinasi (R2) amounted 0,390 or amounted 39%

Background: The world's elderly population reached 13.4% in 2013 and is predicted to increase to 25.3% in 2050. The prevalence of high uric acid levels in the elderly in Indonesia reaches 11.9%, high blood sugar levels reach 35.3. %, and high cholesterol levels as much as 10%. This study aims to determine the level of uric acid, blood sugar and cholesterol in the elderly. Methods: This study used a descriptive analytic design with a cross sectional approach. The research sample used was the elderly aged ? 60 years and over by using the simple random sampling technique in Banjar Dinas Kutuh Kelod, Kerambitan, Tabanan. Data collection was carried out from 7 to 8 June 2020 by means of face-to-face interviews using questionnaire guidelines for respondent characteristics data, and direct examination of uric acid, blood sugar and cholesterol levels using Easy Touch GCU. The data obtained were analyzed using the univariate spss application. Results: Based on univariate analysis, it was found that most of the respondents were 13.2% aged 60 and 69 years, 55.3% were female, 65.8% at the primary education level (SD), and 39.5% worked as farmers. In the bivariate analysis, it was found that most of the respondents or 55.3% had abnormal uric acid levels, 39.5% had abnormal blood sugar levels and 44.7% had abnormal cholesterol levels. Conclusion: Most of the respondents have abnormal uric acid levels while blood sugar and cholesterol are mostly still in the normal category. It is hoped that related parties will continue to carry out screening or early detection, especially in the elderly group, in order to reduce the incidence of non-communicable diseases (PTM) in the elderly.      

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

Pebryani Lestari, 2020. Analysis of Determinants of Interest in Revisiting the Taman Limo Jatiwangi Tourism Destination in Bekasi. Essay. Faculty of Economics and Business, Singaperbangsa Karawang University. This research was conducted using descriptive methods, namely collecting, presenting, analyzing and testing factor analysis, as well as making and suggesting. Samples were collected using random sampling technique with a sample size of 385 respondents and processed using SPSS 20. The results of this study indicate that there are 5 new factors that are formed from 21 indicators which are the influence of the determinants of interest in returning to the tourist destination of Taman Limo Jatiwangi Bekasi, these five factors are named Factor 1 which is named the Visitor Perspective Factor consisting of the Self indicator Fullfilment, Financial Security, Leisure Time, Relaxation, Amenities and Variety. Factor 2 is named the Expectation and Desire Factor consisting of indicators of Prestige, Romance, Wish Fullfilment and Local Activities. Factor 3 is named as the Destination Factor consisting of indicators of Fun Vacation Trip, Escape, Play, Strengthening Family Bonds, Educational Opportunity and Knowledge Driven. Factor 4 is named Implication Factor consisting of indicators of Business Travel and Government Business Travel. Factor 5 is given the name Factor consisting of indicators for Visiting Friends / Relatives and Sightseeing. Keywords:  Determinants, Revisit Intention