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This study examines the relationship of Corporate Governance with Debt Policy, and Profitability, especially in corporate that conduct IPOs on the Indonesia Stock Exchange for the 2018-2019 period. Corporate Governance uses proxies of the Board of Commissioners, Independent Commissioners, Institutional Investors, and Insider Ownership which is predicted to affect Debt Policy and Profitability Using a purposive sampling technique, obtained 108 samples, the analyst uses multiple regression with the IBM SPSS 23 program. The findings show that Insider Ownership and the Board of Commissioners have a positive effect on profitability, Institutional Investors and Independent Commissioners are not proven to affect profitability. Corporate governance variables that are proven to influence Debt Policy are Insider Ownership, Institutional Investors, and Independent Commissioners.

The safety of loading and unloading workers is influenced by several factors including K3 Management, Workforce Behavior and Personal Protective Equipment. Of the three, they have an important role in improving the safety of loading and unloading workers with satisfactory results. The purpose of this study was to determine whether there is an influence of K3 Management, Workforce Behavior and Personal Protective Equipment on the Safety of Loading and Unloading Workers at Nilam Terminal PT. Pelabuhan Indonesia III (Persero) Tanjung  Perak SurabayaBranch The results of the analysis with statistical tools SPSS V.21 program obtained multiple linear regression equation Y= -1,150 +0,350 X1 + 0,408 X2 +0,318 X3 + . The results of the multiple linear equations show that there is a positive and significant influence between K3 Management on the Safety of Loading and Unloading Workers (t count 4,092 > t table of 1.99085), Labor behavior on the Safety of Loading and Unloading Workers (t count 3.251 > t table of 1.99085), Personal protective equipment against loading and unloading worker safety (t count 2.944 > t table 1.99085), individually K3 Management, Workforce Behavior and Protective Equipment affect the safety of loading and unloading workers.

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

Hipertensi merupakan gangguan pada sistem sirkulasi.Seseorang dikatakan hipertensi apabila keadaan tekanan darah mengalami peningkatan diatas normal yaitu ? 140 mmHg untuk tekanan sistolik dan atau ? 90 mmHg untuk tekanan diastolik secara terus-menerus. Penatalaksanaan dalam mengatasi hipertensi terbagi menjadi dua, yaitu pengobatan farmakologis dan nonfarmakologis. Terapi non farmakologis yang relatif praktis dan efisien yaitu saalah satunya dengan cara pemberian aromaterapi bunga mawar. Tujuan penelitian yaitu mengetahui pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Penelitian dilakukan bersifat eksperimental menggunakan desain penelitian one group pretest-postest design. Sampel diambil berdasarkan jumlah responden sebanyak 22 orang dengan menggunakan accidental sampling. Pengumpulan data dilakukan dengan cara melakukan observasi. Selanjutnya data yang terkumpul diolah dengan menggunakan bantuan komputer program SPSS versi 16.0 untuk dianalisa menggunakan uji wilcoxon sign test. Hasil penelitian diperoleh bahwa sebelum pemberian aroma terapi bunga mawar didapatkan rata-rata tekanan darah yaitu 151/90 mmHg. Setelah pemberian aroma terapi bunga mengalami penurunan rata-rata tekanan darah yaitu 136/81 mmHg. Data di uji dengan wilcoxon sign test. Dengan hasil nilai p value= 0,000 < ? = 0,05 dengan demikian H_0 ditolak dan H_aditerima.Artinya ada pengaruh pemberianaroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Kesimpulan dalam penelitian ini terdapat pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pada pasien hipertensi di Puskesmas Kombos Kota Manado. Saran agar penelitian ini dapat menjadi tambahan informasi kepada mahasiswa tentang pengaruh pemberian aroma terapi bunga mawar terhadap tekanan darah pasien hipertensi danjuga dapat dijadikan sebagai bahan bacaan maupun pembelajaran bagi mahasiswa.

The purpose of this study was to find out and analyze the influence of role conflict and work stress on employee performance, the population in this study were employees of the sewing department of PT Glory Industrial  Semarang II, the study respondents consisted of 96 employees. Research data obtained from the results of questionnaires. The equation model is processed with the SPSS application, the results of the study can be concluded that: a) Role conflict positive and non-significant effect on employee performance, b) Job stress has a positive and significant effect on employee performance, c) Simultaneous role and work stress conflict have a significant effect on employee performance.

Masa remaja merupakan periode terjadinya pertumbuhan dan perkembangan yang pesat baik secara fisik, psikologis maupun intelektual. Tujuan penelitian ini adalah untuk menganalisa efektifitas Inovasi metode edukasi  Remaja  dalam upaya preventif  Penyakit Menular Seksual ( PMS ) /Infeksi Menular Seksual (IMS) di SMK V Manado. Desain penelitian yaitu two group pretest posttest. Sampel diambil sebanyak 40 responden dengan teknik pengambilan sampel simple random sampling. Pengumpulan data mengunakan tehnik wawancara dan observasi dan mengisi  kuesioner. Selanjutnya data yang terkumpul diolah menggunakan program komputer SPSS untuk dianalisa menggunakan uji T-Berpasangan. Hasil penelitian diketahui nilai mean sebelum diberikan edukasi secara langsung yaitu 1.25 dan nilai mean sesudah yaitu 1.60 dengan nilai p=0.00, kemudian diketahui nilai mean sebelum diberikan edukasi menggunakan whatsapp yaitu 1.15 dan nilai mean sesudah yaitu 1.65 dengan nilai p=0.000. Kesimpulan dalam penelitian ini adalah metode yang paling efektif pada peningkatan pengetahuan siswa SMK Negeri V Manado adalah metode edukasi menggunakan media internet (whatsapp).

The purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Solo Raya. This researcher will analyze the influence gender  differences, the level of education and business age towards the income of SMEs in Solo Raya. There are more than 960 SMEs managed by government of Solo Raya. In order to analyze the data, the collection of data is done through survey and interview to the owners of SMEs in Solo Raya. The researcher utilizes ordinary linier regression analysis SPSS program while the sample size is 150 owners of SMEs. Results show that gender, level of education and business age differences significantly influences the income of the SMEs.

Audit report lag is time in finishing job audient until publication date of audit report. This study aims to examine and analyze the effect of the size of the company , profitability, age of the firm , solvency , size of public accounting firms to audit report lag on manufacturing companies listed in Indonesia Stock Exchange (BEI). The population of this research is manufacturing companies listed in Indonesia Stock Exchange (BEI) during the years 2013 to 2016 that reported complete financial statements and published in Indonesian Capital Market Directory (ICMD) and IDX website. Samples are included in the criteria of this study were 45 companies using purposive sampling method. Methods of data analysis in this study using multiple linear regression analysis using SPSS 20. The results showed that the variable of the size of the company are significant positive effect on audit report lag, variable solvency are not significant positive effect on audit report lag. variable, the size of the company and profitability are significant negative effect on audit report lag, and variable age of the firm is not significant negative effect on audit report lag.  Keywords:  audit report lag the size of the company, profitability, the age of the company, solvency, the size of the public accounting firm (KAP).

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study aims to examine the effect of the realized of revenue, size of local government, number of units under regional (SKPD), the life of the local government, the size of the legislature,and the intergovernmental revenue on the level of disclosure LKPD Regency / City in Central Java province.The study population was District / City of Central Java Province during the years 2014-2016 that have been audited by the BPK. The sample used is 105 local government financial statements are all the population sampled.This research data analysis methods using the multiple linear regression analysis by SPSS 19.The results showed that realized of revenue, number of units under regional (SKPD), and the ratio of self-sufficiency have significant effect on the level of disclosure LKPD. While variable size of local government, the life of local governments, intergovernmental revenue, and a legislative measure does not affect the level of disclosure LKPD.  Keywords:   level of disclosure lkpd, realized of revenue, number of units under regional (skpd), local government size, ratio independence, local government age, size of the legislature, and the intergovernmental revenue

This study examines the effect of cash flow volatility, accruals, sales volatility, debt level, operating cycle and firm size to earnings persistence. This research is conducted at Indonesia Stock Exchange by using unit of analysis of manufacturing company which have go public. Sampling method using purposive sampling with research period 2014-2016. Relationship and or influence between variables explained by using multiple analysis method with program SPSS 19. The results showed that the sales volatility, debt level and operating cycles had a significant effect. While volatility of cash flow, the amount of accruals and firm size have no effect to earnings persistence.  Keywords: volatility of cash flow, accrual amount, sales volatility, debt level, operating cycle, firm size and profit persistence.

This study aims to examine and analyze the influence of competence of human resources, regional financial accounting system, government accounting standards, internal control, the quality of local financial statements at the Regional Work Unit Unit in Semarang City. This study uses primary data obtained by spreading the questionnaire in the Regional Work Unit Unit of Semarang City. Respondents in this research are Echelon III and Echelon IV. Sampling method using purposive sampling with the help of software SPSS version 16. The result of this research stated that the competence of human resources has no effect on the quality of regional financial report, while the variables of government accounting system, the variable of financial accounting system of the region and internal control influence to the quality of regional financial report.  Keywords:      quality financial reporting  areas, the competence of human resources, financial accounting systems of the region, government accounting standards,internal control

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

Merokok meupakan aktivitas membakar rokok yang sebagian asapnya diisap masuk ke dalam tubuh dan sebagian tersebar di lingkungan sekitar Peran dari orang tua sangatlah penting dalam upaya menekan meningkatnya jumlah perokok di kalangan remaja, karena orang tua sebagai figur contoh. Ketika orang tua adalah perokok berat, maka anak-anaknya akan mungkin sekali untuk mencontohnya. Bahwa orang tua perokok akan berpengaruh dalam mendorong anak mereka untuk menjadi perokok pemula. Di perkirakan pengaruh orang tua akan meningkatkan kemungkinan merokok 3,3 kali pada anak lelaki dan 1,5 kali pada anak perempuan. Penelitian ini dilaksanakan di Madrasah Aliyah Swasta Lebani dari tanggal 12 Juni sampai dengan 10 Juli 2019. Dengan menggunakan metode deskriptif analitik dengan menggunakan desain cross sectional study dengan jumlah sampel  64 remaja dengan kriteria inklusi: Siswa Madrasah Aliyah Swasta Lebani kelas X dan XI, berjenis kelamin laki-laki, usia 15-18 tahun, tidak mengalami gangguan mental dan bersedia menjadi responden. Pengumpukan data dengan menggunakan kuesioner. Dengan menggunakan Uji Statistik Chi-Square  dengan tingkat kemaknaan   ? = 0,05. Analisis data di lakukan dengan analisis univariat dan analisis bivariat pada program SPSS versi 17,0. Hasil penelitian menunjukan bahwa:  bahwa ada hubungan yang bermakna antara peran orang tue dengan kebiasaan merokok dengan nilai p=0,000 > dari nilai a= 0,05. Dianjurkan pada keluarga (ayah dan ibu) agar lebih memahami akan peran orang tua dalam mendidik dan membesarkan anak teristimewa dalam hal mencegah anak sejak dini untuk tidak merokok, dianjurkan kepada petugas kesehatan dalam hal ini Puskesmas Dungkait.

In this modern age, homes are becoming an increasingly increasing number of basic needs for society. However, critical urban middle communities begin to adopt an Islamic lifestyle by utilizing a sharia-based mortgage facility on sharia housing provided by the Developer Property. The purpose of this study is to determine the influence of religious conformity factors and operational factors on consumers in purchasing home mortgages developer sharia. The research method used is multiple linear regression sourced from the primary data by distributing questionnaires to home consumers KPR developer sharia as much as 90 respondents. Sampling technique used is purposive sampling technique and data using SPSS software version 22 for windows. The results of this study indicate that religious conformity factors partially no significant effect on the purchase of home mortgage developer sharia with Sig value. (0.154> 0.05) and the value of t-count (-1.439 <1.987). Operational factors partially no significant effect on the purchase of home mortgages developer sharia with Sig value. (0.416> 0.05) and the value of t-count (0.818 <1.987). While simultaneously between the factors of religious suitability and operational factors also stated no effect on the variable home mortgages developer sharia.

This study aims to determine the effect of return on equity (ROE) and current ratio (CR ) to dividend payout ratio (DPR). This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the results of research that researchers do by using SPSS program shows that the correlation test results between ROE variables with House of the amount of - 0.947, while the correlation test results between CR variables with House of equal to - 0.252. In the coefficient of determination obtained results of 0.796 which means that the contribution of ROE and C R variables to the variable of the House is 79.6%, while the remaining 20.4% is explained by other factors not examined in this study. In t test result for ROE variable obtained t count equal to - 4,044, because t count value of ROE smaller than t table (-4,044 <-4,303) hence Ho accepted and H1 rejected so that partially no influence between ROE variable to DPR. While the result of t test for CR variables obtained t count - 0.133, because t count smaller than t table (-0,133 <-4.303) then Ho accepted and H2 rejected sothat partially no influence between variable CR to variable DPR. In the f test results show that the value of f arithmetic of 8.799, because the value of farithmetic smaller than f table (8.799 <19.00) then Ho accepted and H3 rejected,so there is no effect simultaneously between the variables ROE and CR to DPR variables

The purpose of this study is to find out how big the influence of working capital turnover, liquidity, and solvency on profitability in basic and chemical industries listed on the BEI. The data used in this study consists of Quantitative data, ie data in the form of figures derived from corporate financial report data into the research sample, the accounting period December 31, 2015, and routinely published every year in the form of Indonesian Capital Market Directory (ICMD) which accessed through www.idx.co.id in the form of financial report data of compan ies incorporated in the cement sub-sector listed on the BEI period 2015.This research data is processed using the program SPSS 17.0. The research findings show that: partially Working Capital Turnover (WCT) does not have a very significant effect on Return On Investment (ROI), the significant value obtained 83.2% greater than 5%. Partially Current Ratio (CR) has no significant effecton Return On Investmen (ROI), because the level of significance obtained is greater than the standard used is 63.9% of 5%. Partially Debt to Equity Ratio (DER) has no significant effect on Return On Investment (ROI), because the level of significance obtained is greater than the standard usedie 27.9% from 5%. From F test, the result of Working Capital Turnover, Current Ratio and Solvency (Debt to Equity Ratio) simultaneously have no significant influence on profitability (Return on Investment). The significant level obtained is greater than the standard used ie 33.1% of 5%.

This study aims to determine the relationship between Permata Skin Care facilities on patient satisfaction at Purwa Husada General Hospital. The analytical tool used is with tools SPSS 18.0 for windows. The research method used in collecting data is, multiple regression, coefficient of determination, t test, and test F. From the calculation of multiple regression obtained regression equation Y =14,194 + 0,170 XI + 0,173X2. Hypothesis testing resulted tcount of facial care (X1) is smaller than ttable value (1,028 <1,703) so hypothesis stating that there is positive and significant influence between facial care variable with patient satisfaction rejected, value of beauty product count (X2) more small from the ttable (1,257 <1,703) so the hypothesis that there is a positive and significant influence between beauty product variables with patient satisfaction in rejection. Testing Anova yield F number counted 1,792 by using confidence level 95% (ɑ = 0,05) obtained Ftabel 3,35. So Fhitung smaller than Ftabel (1,792 <3,35), hence can beinterpreted that facial care and beauty product variables simultaneously have no effect to patient satisfaction.

The purpose of this study is to determine the positive and significant influence between cash flow turnover and receivables to profitability. This study uses data analysis methods, multiple regression, coefficient of determination t test and F test. Based on the research that the authors do with the calculation using SPSS progam known research results obtained from the value of multiple correlation relationship between cash flow turnover and receivables to profitability of 0.914 and 0.919, which means the relationship of each variable is very strong. While the result of multiple regression analysis yields the equation Y = -0,064 + 0,006 X1 + 0,024 X2. Based on the calculation of coefficient of determination obtained the result that the effect of cash turnove r and receivables to profitability of 87.8%. Test t, generated value of t arithmetic for cash and receivable turnover respectively of 1.755 and 1.833 where t arithmetic <t table. So there is no significant influence between cash flow turnover and receivabl es to the level of profitability. Based on calculation result for f obtained f count equal to 15,375 while f table equal to 19,00. Therefore f arithmetic <f table then it can be concluded that simultaneously there is no positive and significant influence between cash turnover and receivables to profitability.

This study aims to examine the effect of Good Corporate Governance on Voluntary Disclosure. The company's voluntary disclosure uses indicators consisting of 3 categories: Strategic Information, Non Financial Information and Financial Information. The Corpo rate Governance in this study uses 5 indicators,namely the proportion of independent board of commissioners, the proportion of independent audit committee, managerial ownership, institutional ownership, and size of public accounting firm, and company size as control variable. By proportional random sampling method, 70 annual reports of Indonesian manufacturing companies were selected. Analytical tool to test the hypothesis is multiple regression analysis using SPSS 16.0 program. The results of this study indicate that the proportion of independent board of commissioners, the proportion of independent audit committees, managerial ownership, institutional ownership, and the size of public accounting firms simultaneously affect voluntary disclosure. While in part, the results show that the portion of the independent audit committee and the size of the public accounting firm have a significant positive effect on voluntary disclosure. Institutional ownership negatively affects voluntary disclosure. While the prop ortion of independent board of commissioners, managerial ownership and firm size has no significant effect on voluntary disclosure in the annual report.