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Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

Stunting is defined as the condition of children aged 0 – 59 months, where the height for age is below minus 2 standard deviations (<-2SD) from the WHO median standard. It is further said that stunting will have an impact and is associated with disrupted brain development processes, which in the short term will affect cognitive abilities. The aim of the research is to determine the relationship between knowledge and economic status on the incidence of stunting in the East Tonrokassi Village in the working area of ​​the Tamalatea Community Health Center, Jeneponto Regency. The type of research used is Cross Sectional Study. The sample in this study was all toddlers who experienced stunting in the East Tonrokassi Village in the working area of ​​the Tamalatea Community Health Center, Jeneponto Regency, totaling 31 toddlers using the total sampling technique. The results of the research state that there is a relationship between knowledge and the incidence of stunting (p value = 0.000 < 0.05), there is a relationship between economic status and the incidence of stunting (p value = 0.000 < 0.05). The conclusion is that there is a relationship between knowledge and economic status and the incidence stunting in East Tonrokassi Village in the working area of ​​the Tamalatea Community Health Center, Jeneponto Regency. It is hoped that nutrition officers and cadres can increase posyandu visits and carry out health promotions about stunting to the community

Low back pain during pregnancy occurs due to changes in pregnancy hormones which increase relaxant hormones that affect the flexibility of the ligament tissue which ultimately increases joint mobility in the pelvis and will have an impact on spinal and pelvic instability and cause back pain. One way to reduce low back pain is to do pregnancy exercises. Pregnancy exercise can relieve lower back pain that is felt by pregnant women because in pregnancy exercise there are movements that can strengthen the abdominal muscles, make the elasticity of the muscles and ligaments in the back and relax, so that pregnant exercise can reduce lower back pain. The purpose of this study was to determine the effect of pregnancy exercise on reducing low back pain in pregnant women in the second and third trimesters in Panei District 2021. This study used a quasi-experimental research design with a pre-post-test design with one group test. The population in this study were all pregnant women in the second and third trimesters in Panei Tongah Health Center many as 30 people. The sample in this study amounted to 28 people. Analysis of the data used is univariate analysis and bivariate analysis using the Paired-Samples T Test. The average lower back pain before treatment was 3.32 and the Std. Deviation was 0.772. The average low back pain after treatment was 2.25 and the Std. Deviation was 1.005. There is an effect of pregnancy exercise on reducing low back pain in pregnant women in the second and third trimesters in Panei Tongah Health Center in 2021 with a value of p = 0.000 p <0.05. It is recommended for further researchers to develop other variables in order to get better results Panei Tongah Health Center.

AbstractThis study aims to determine the role of Pancasila and Citizenship Education teachers indeveloping the Pancasila character for students, to find out the obstacles faced by CitizenshipEducation teachers, and to find out the strategies used by teachers in developing Pancasilacharacter in Science 1 and 2 class students of SMA Negeri Colomadu. This research is aqualitative research using a descriptive approach. The subject of this research is the PPKn 11grade science 1 and 2 graders of SMAN Colomadu. The object is the teacher's role indeveloping the character of Pancasila values and their implications in school life. Collectingdata through interviews, observation and documentation. The data analysis technique used isa qualitative descriptive analysis technique with an interactive model.The results of the study conclude that the role of Civics teachers at SMA Negeri Colomadu isas role models for students by applying behavior to each individual in instilling thedevelopment of Pancasila character, such as emphasizing honesty, noble character, wisdomand shared responsibility. The obstacle is that there are still some teachers who do notprovide examples of role models to their students, for example there are still teachers whoarrive late and the teacher has not been able to place themselves according to the charactervalues of their place and the last one is the development of a fast-paced and complex andmodern era, so that students experience deviations that result in juvenile delinquency. Thestrategy used is to apply the face-to-face lecture method and variation strategies in learningby exemplary in instilling Pancasila values in everyday life.Keywords: The role of PPKn teachers, Pancasila character.

  This research was conducted to examine a short story entitled "Nothing is crazy in this city" by Eka Kurniawan in an anthology of short stories entitled Love is not dead. In this short story study contains two study materials in it, namely the study of stylistics and structure in the short story "Nothing is crazy in this city". The stylistic study referred to according to Tuloli in Lafamane (2020) stylistics or stylistics in general talks about the use of a distinctive or special language, which is the hallmark of a writer, literary school, or also deviations from everyday language or from normal or normal language. standard, and so on. In this study, the short story contains aspects of the provisions of stylistic studies, such as sound style, sentence style, discourse slot gacor, figurative language and imagery. Then the short story has the stages of the short story as a coherent structure, including: Abstraction, orientation, complication, evaluation, resolution and code.

An analysis of the uncertainty value of measuring spur gear dimensions using a profile projector has been carried out. Dimensions of spur gears measured are pitch diameter, root diameter and outside diameter. The manufacture of 3 samples of spur gears was first made with a shape milling machine based on the initial technical data that had been determined. Then measurements were made with a profile projector measuring instrument for the three measuring dimensions, the best repeated measurement average was found in the root diameter measurement for the PJ01 sample of 32.4053 mm with a standard deviation of 0.0077 mm. The uncertainty method used is statistically and applies only to a series of observations. Determination of the uncertainty value is done by performing repeated measurements five times on the same sample. This method refers to ISO GUM with type A evaluation. The uncertainty value obtained for the best measurement is 0.0034 mm with an expanded uncertainty of 0.0068 mm with a 95% confidence level.

The Covid-19 pandemic is closely related to the healthy living culture established through the New Habit Adaptation program. This research is a type of quantitative research. The purpose of this study is to find out the influence of the waste care movement with economic improvement. This research is a type of quantitative research with quasi-experimental approach. The research was conducted in Blulukan Colomadu Karanganyar Village. The sample in this study numbered 50 random citizens, with the division of 25 people as a control group, and 25 people as an experimental group. The results showed that globally it can be concluded that the economic improvement of the respondents in this study was at a score of 105 with a standard deviation of 11.46, which means the level of economic improvement is in the moderate or sufficient category. 

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Bankruptcy is a condition of the company that shows the company's inability to operate properly due to severe financial difficulties. The purpose of this research is to know and measure the financial health condition of PT. Smartfren Telecom Tbk using Altman Z-Score, Zmijewski, Springate and Grover methods. The population is 13 years with the period 2007-2019 and the sample is 10 years with the period 2010-2019. This type of research is descriptive research using bankruptcy method and one sample t-test. The result of the study is altman Z-Score method, Springate and Grover predict PT. Smartfren Telecom Tbk does not have the potential to go into bankruptcy while Zmijewski's method predicts PT. Smartfren Telecom Tbk has the potential to go into bankruptcy. Based on the results of one sample t-test test calculation and the amount of standard deviation value obtained Zmijewski method is a relevant and accurate method to predict bankruptcy at PT. Smartfren Telecom Tbk.

Early childhood development has an important role in the development of an individual. In order for a child to have good development, it is necessary to carry out early detection of the child's growth and development with the aim of achieving optimization of a child's development. Data shows an increase in the prevalence of parents who do not regularly monitor their children's growth and development. Monitoring the growth and development of toddlers is carried out in conjunction with early detection of developmental disorders in toddlers so that intervention and simulation can provide optimal results. This community service activity aims to determine children's developmental growth and deviations that occur as well as providing education to parents, especially about the growth and development of pre-school children and the factors that support children's growth and development. The target of the activity is pre-school children and mothers/parents of Prima Bhakti Kindergarten students. The method used in the activity is the KPSP child growth and development detection instrument and to increase parents' knowledge about growth and development, it is carried out through counseling, question and answer discussions and demonstrations on how to stimulate children's growth and development. The results of early detection of growth assessment using the WHO curve showed that 95% had normal stature and normal nutrition and 5% were malnourished. Examination of children's development with the KPSP instrument was 100% developmentally appropriate. The education provided to parents shows that they are active participants in question and answer discussion activities and demonstrations of growth and development stimulation.

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Stunting is defined as the condition of children aged 0 – 59 months, where the height for age is below minus 2 Standard Deviations (<-2SD) from the WHO median standard. The aim of the research is to determine the factors associated with the incidence of stunting in toddlers at Community Health Centers. Rumbia, Jeneponto Regency. The type of research used was an analytical survey with a cross sectional study approach. The sample was 72 toddlers in Rumbia village using a purposive sampling technique. The results of the research show that there is a relationship between maternal employment and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.034 < ? 0.05, there is a relationship between maternal education and the incidence of stunting among toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.003 < ? 0.05, there is a relationship between the number of children and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.016 < ? 0.05. Conclusion: There is a relationship between mother's employment, mother's education and number of children with the incidence of stunting among toddlers at the Rumbia Community Health Center, Jeneponto Regency.