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KUD Plongkowati Timur is located at Jalan Godong-Karangrayung, Grobogan Regency, which apart from operating in the savings and loan business unit, is also a distributor of fertilizer products produced by PT. Petrokima Gresik and PT. Pupuk Sriwidjaja Palembang. In running the fertilizer distributor business unit at KUD Plongkowati Timur, the process of recording purchase and sales transactions is not carried out using an integrated system in the database, all data is still recorded conventionally by the administration section, while the administration section's computer functions to create reports which are copied from notes provided by cashier so that data security is not guaranteed because the database is not yet integrated. Based on the problems that exist in the East Plongkowati KUD, the author would like to propose a design of a Fertilizer Inventory application system to be taken into consideration in helping speed up the process of recording purchase and sales transactions and can provide the information needed by the East Plongkowati KUD, Grobogan Regency in the form of purchase reports, sales reports, reports. suppliers, customer reports. So the design of the fertilizer inventory information system uses the Microsoft Visual Basic 6.0 programming language with a database from Microsoft Access 2007 and the design of reports from Crystal Report 7. It is hoped that making this application can be one of the efforts that can be made to overcome problems that often occur so that it can increase work effectiveness which of course will have an impact on improving the quality of service to customers.

Ambarawa Regional General Hospital (RSUD) is a Public Service Agency Regional (BLUD) belonging to Semarang Regency which operates in the field of public health services. Ambarawa Regional Hospital is located at Jalan Kartini No. 101 Ambarawa. So far, inventory data processing. At the Ambarawa Regional General Hospital (RSUD) it is still processed manually, there are several problems. What often arises is not knowing the depreciation value of goods each month, not yet applying it database system and low inventory data security system. The author used 3 research methods for data collection in this research, namely observation, interviews and literature study. The observation method used by the author is by carry out direct practice on problems that occur. Interview conducted by the author with the employees concerned, while in the literature study the author looked for related literature with research and used as a theoretical basis. From the analysis and research results, it can be seen that the solution to the problem above is: create an Inventory Data Recording Information System that uses a programming language Microsoft Visual Basic 6.0 and Microsoft SQL Server 2000 database processing system. Procedures will consist of p5 main parts, namely inventory data collection, room data collection, inventory item placement transactions, inventory item mutation transactions and line method depreciation straight. This system is expected to increase the effectiveness of inventory data processing in hospitals Ambarawa Regional General Hospital (RSUD).    

This study aims to analyze the Public Relations (PR) communication strategy used by PT Gamelan Tour in building the company's positive image. This research applies the Two-Way Symmetric Communication theory developed by James E. Grunig and Todd Hunt, which emphasizes the importance of reciprocal communication between the company and the public. Through this approach, PT Gamelan Tour aims to listen to customer complaints, provide clear explanations,and resolve issues in a transparent and effective manner. Additionally, this study discusses various relevant communicationmanagementmodels,including thetwo-way symmetric model, which helps the company maintain mutually beneficial relationships with its customers. The research methodology uses a qualitative approach, collecting data through in-depth interviews with key stakeholders at PT Gamelan Tour, including Vania Nefrela Regar (Public Relations), Reva Agustina (Ticketing &Hotel), and the company's customers. This study adopts four steps of Public Relations strategy, which include: (1) defining the problem/facts to identify existing issues, (2) planning and programming to formulate effective communication strategies, (3) taking action and communicating to implement the planned strategies, and (4) evaluating the program to assess the success of its implementation and its impact on the company's image. The research findingsindicate that effective communication strategies, whether in the form of feedback, direct communication, or mutual understanding, can improve the company's image and strengthen relationships with customers.This studyalsohighlightstheimportanceofthoroughcommunication planning and consistent implementation to achieve the company's goals in building positive relationships with the public.

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

Kecenderungan mahasiswa ilmu kesehatan untuk menjadi wirausahawan sangat penting bagi keberlanjutan bisnis kesehatan. Penelitian ini dimaksudkan untuk mengeksplorasi niat mahasiswa kesehatan untuk menjadi wirausahawan. Pendekatan kualitatif diterapkan untuk melengkapi penelitian ini. Data dikumpulkan menggunakan wawancara mendalam. Lima mahasiswa diwawancarai dan analisis konten diterapkan untuk menganalisis temuan. Mahasiswa menganggap kewirausahaan sebagai sesuatu yang diinginkan dan lebih mungkin memiliki niat berwirausaha. Kecenderungan mahasiswa untuk menjadi wirausahawan tergolong sedang. Mahasiswa ilmu kesehatan cenderung berinovasi dan meningkatkan pemberian layanan kesehatan, sehingga kewirausahaan menjadi hal yang diinginkan. Program pendidikan dan pelatihan kewirausahaan dapat meningkatkan niat berwirausaha secara signifikan di kalangan mahasiswa ilmu kesehatan. Disarankan agar lembaga pendidikan kesehatan membekali mahasiswa dengan keterampilan dan pengetahuan yang diperlukan untuk memulai dan mengelola usaha mereka sendiri.

This research evaluates the effectiveness of school-based mental resilience programs for children in conflict zones of the Middle East based on the results of 47 studies (N=12,873 students) published between 2010 and 2023. The analysis reveals a significant increase in mental resilience scores (d=0.76, 95% CI [0.68, 0.84], p<.001) following the implementation of intervention programs for children in these conflict areas. Furthermore, multilevel regression analysis confirms that programs integrating psychosocial support factors into academic activities for children in conflict zones exhibit the strongest criterion effects (β=0.62, p<.001), followed by trauma-based interventions (β=0.58, p<.001) and coping skills training (β=0.51, p<.001). Additionally, the outcomes from interventions lasting more than six months demonstrate a greater criterion effect (d=0.82) than short-term programs (d=0.65). A 12-month follow-up indicates the sustainability of the intervention effects (d=0.69). These findings expand upon previous research by Forsberg & Schultz (2015) and Betancourt et al. (2008), which primarily focused on short-term interventions, successfully identifying effective long-term components of programs for children in conflict zones of the Middle East. Moreover, in contrast to the study by Gomez et al. (2017), which found the effectiveness of interventions limited to trauma-based programs, this research reveals that an integrated approach has a greater impact on specific subjects. Ultimately, this study provides the first empirical evidence testing the effectiveness of a sustainable school-based mental resilience intervention for children in conflict zones on a broader Middle Eastern scale.

Firm value represents the value required by investors to make investment decisions, as reflected in the company's market price. It also represents the growth value for shareholders, which is mirrored in the company's stock market price. Firm value signifies the prosperity of shareholders; when the firm's value is high, shareholder prosperity is also high. The objective of this study is to determine the influence of financing decisions, profitability, solvency, and company size on firm value. The population consists of industrial sector companies listed on the Indonesia Stock Exchange (IDX) with financial statements for the 2019–2023 period. The sample was selected using purposive sampling based on specific criteria, resulting in 41 companies. This study utilizes multiple linear regression analysis, facilitated by the SPSS Version 22 program. The results of this study indicate that funding decisions as measured by the debt to equity ratio have a positive and significant effect on firm value, profitability as measured by return on assets has a positive and significant effect on firm value, solvency as measured by the debt to asset ratio has a negative and significant effect on firm value, and firm size as measured by firmsize has no effect on firm value.

This service aims to analyze the improvement of learning quality at SD Negeri 173653 Nalela through the application of additional learning methods. This activity was carried out by HKBP Nommensen University students involved in the Community Service Practice Lecture (KPPM) program. The research method in this service is a qualitative analysis approach. To obtain the necessary data and information, observations and interviews were conducted. Information is obtained from direct observation, interviews, and also documentation in the form of photographs of activities. The results of this service show that this program has succeeded in increasing student motivation and understanding of the subject matter. In addition, the social interaction that occurs in additional learning activities creates a more supportive environment, so students feel more motivated. However, the challenges faced include the long distance between each elementary school student's home and the KPPM Group IX pokso. This additional learning work program is strongly supported by the Nalela village community as parents of children who participate in additional learning. This service suggests that the additional learning program be expanded to include more students and actively involve parents and the community. With a comprehensive approach, it is hoped that the quality of education in SD Negeri 173653 Nalela can continue to improve.

This service aims to optimize road signs in Nalela Village, Porsea District, Toba Regency, to improve accessibility for the community. Accessibility is an important factor in regional development, as it reflects how easily people can reach public services and economic opportunities. The research method used in this service article is descriptive qualitative, by conducting direct observation, in-depth interviews, and data analysis to understand the real conditions in the field. The results of the service showed that although most of the roads in the village were well paved, the lack of clear road signs resulted in confusion among road users. In this work program, HKBP Nommensen University KPPM students designed and installed informative and easy-to-understand road signs. This service successfully demonstrated that optimizing road signs can improve people's understanding in using the road and reaching various facilities. Hopefully, the results of this service can be a reference for similar efforts in other rural areas in Indonesia, so that accessibility becomes one of the priorities in regional development.

This study examines the performance of a total of ten reinforced concrete T-beams, nine of which were made as hybrid beams by casting the web with LW concrete and the flange with HS concrete; the last beam was cast as a normal beam (entirely cast with HS concrete). All beams underwent testing under two-point loads following a 28-day period. The variables of the experimental program include the concrete grade within the web (46, 62, and 82 MPa) and stirrup distribution distances (100, 200, and 300 mm). The experimental program includes load-deflection curves and failure modes for hybrid and normal beams. The results showed that all the beams failed in shear-flexural mode. Also, increasing flange compressive strength increased shear. strength. Increasing stirrup distribution distance from 100 to 200 and 300 mm reduced the ultimate load capacity; specimens with stirrup spacing of 300 mm failed directly after yielding of steel due to crushing the concrete over the support and spalling concrete cover within the shear zone. The study also determined that reducing stirrup spacing to 100 mm did not alter the failure mode, as shear failure was dictated by the compressive strength of the lower layer of the hybrid beams (19 MPa compressive strength of LW concrete).

Education plays a crucial role in improving human resource quality to achieve national goals. Universitas Muhammadiyah Riau (UMRI), through the Faculty of Teacher Training and Education (FKIP) Informatics, equips students with academic and pedagogical competencies to produce professional future teachers. The School Field Introduction Program (PLP) at Ma Dar-El Hikmah Pekanbaru serves as an experiential learning platform that enables students to observe school culture, build competencies, and understand the teaching-learning process directly. This study employs observation, interviews, and documentation methods to provide in-depth insights into the teacher’s role in managing the educational environment. The findings of this program are expected to enhance students’ understanding of the education sector and develop their skills as professional and adaptive future educators.

Wirid Yasin is one of the practices that are widely carried out by Muslims to get closer to Allah SWT and improve the spiritual aspects in everyday life. This study uses a qualitative approach with a case study method, which involves observation, interviews, and documentation to collect data related to the implementation of wirid Yasin in the school. The results of the study indicate that the routine implementation of wirid Yasin at MTsN 4 Mandailing Natal has a positive impact on improving the quality of students' religious life. Students experience improvements in spiritual aspects, such as increased piety, inner peace, and better understanding of religion. In addition, wirid Yasin also contributes to creating a religious atmosphere in the school environment, which in turn affects students' morality and attitudes in everyday life. Therefore, the implementation of wirid Yasin can be an effective effort to improve the quality of students' religious life at MTsN 4 Mandailing Natal.

Assistance in preparing the Budget Plan (RAB) through the Community Service Program (KKN) aims to help the Lubangbuaya Village community understand and apply budget management concepts for the construction of a two-story house. This activity consists of several stages, including socialization, training, and direct simulation, to provide comprehensive knowledge on systematic and transparent RAB preparation techniques. The results indicate that the community is better equipped to prepare RAB, understand the key components of budget calculation, and recognize the importance of RAB in ensuring project efficiency and accountability. It is expected that the acquired skills can be applied to various village development projects, leading to more effective and structured financial management.supports more sustainable village development.

This study aims to analyze the effect of the unemployment rate and population on economic growth in Ringinpitu Village, Tulungagung Regency. The high unemployment rate and the increase in population each year are factors that can affect economic conditions in the region. This study uses a quantitative method with multiple linear regression analysis, processed using SPSS software. The results of the study indicate that the unemployment rate has a negative and significant effect on economic growth with a regression coefficient value of -0.283 and a significance value of 0.001 (p <0.05). Meanwhile, the population has a positive and significant effect on economic growth with a regression coefficient of 1.018 and a significance value of 0.000 (p <0.05). The simultaneous test (F test) shows that the unemployment rate and population together have a significant effect on economic growth, with an F-count value of 35.125 and a significance of 0.000 (p <0.05). The Adjusted R² value of 0.621 indicates that 62.1% of the variation in economic growth can be explained by the unemployment rate and population, while 37.9% is influenced by other factors outside this research model. Based on these findings, it is recommended that local governments improve job training programs, create more jobs, and optimize population growth control policies to encourage more stable and sustainable economic growth.

Denpasar City has the highest number of babies born with a birth rate of 16,453 with a TFR of 1.85. In 2023, the number of fertile couples will be 13,459. Data analysis techniques usedin researchthis is binary logisticwithNagelkerke R Square value of 0.933 couples with a percentage of new acceptors of 48.56 percent. East Denpasar District is a district that has successfully implemented the family planning program which is an example for other areas. The purpose of this study was to analyze the husband's age, wife's age, income, husband's education, wife's education, and number of children on the decision to choose a contraceptive method for fertile couples in East Denpasar District. The results of this study indicate that 1) Husband's age, wife's age, income, husband's education, wife's education, and number of children have a simultaneous effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 2) Partially, the husband's age, income, husband's education, and wife's education have a negative and significant effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 3) The wife's age variable has a positive and significant effect onprobabilitydecision on choosing a contraceptive method for fertile couples in East Denpasar District. 4) The number of children does not affectprobabilitydecision on choosing contraceptive methods for fertile age couples in East Denpasar District.    

This study aims to analyze the integration between career guidance, career development, and the curriculum of Vocational High Schools (SMK) in an effort to improve the quality of graduates who are ready to work. Through a descriptive qualitative approach, data were collected from various literature sources and previous research. The results of the analysis indicate that the synergy between career guidance, career development, and relevant curriculum can improve the competence and work readiness of SMK graduates. The implementation of a structured career guidance program, the development of an industry-based curriculum, and collaboration with the business world/industry (DUDI) are the keys to achieving these goals.    

In the implementation of this KKN, students as activity organizers are required to find problems and potentials that exist in the community. Then, with the abilities they have, students are required to prepare a work program that is able to provide solutions or solve problems and raise potential according to their field of knowledge. Pangklangan Hamlet, Mandirejo Village, Merak Urak District is the location designated as the location for the Independent KKN of the Muhammadiyah Tuban College of Economics for the 2022-2023 Academic Year.

Aggressiveness is a behavior characterized by behavior that aims to hurt or hurt others. This study aims to determine the influence of peer social support impressions on the aggressive behavior of students of the Arabic Language Education Study Program (PBA). This study uses a quantitative method with a survey research design. The research sample consisted of 30 PBA students who were randomly selected. Data were collected using a questionnaire instrument. Data analysis using multiple linear regression test The results showed that there was a significant relationship between the impression of peer social support and the aggressive behavior of PBA students. The higher the impression of peer social support felt by students, the lower their aggressive behavior. Based on the results of this study, it can be concluded that the impression of peer social support has an important role in reducing the aggressive behavior of PBA students. Therefore, it is important for PBA students to establish good relationships with their peers in order to get adequate social support.

Background: Iron-containing blood-boosting tablet supplements are crucial for meeting micronutrient needs in pregnant women and children. Micronutrient deficiencies, such as iron, have the potential to cause stunting. This supplementation program is expected to improve the nutritional status of the Indonesian population, prevent stunting, and support optimal growth.Objective: This systematic literature review aims to analyze the relationship between iron-boosting tablet supplements in meeting micronutrient needs and preventing stunting in children (toddlers and infants) in Indonesia.Method: A systematic literature search was conducted to identify relevant articles in 3 main databases (Scopus, PubMed, and Google Scholars). Studies on the consumption of iron-boosting tablets for meeting micronutrient needs in stunting cases require a systematic review with inclusion criteria limited to articles published between 2015-2024, free full text, in Indonesian and English.Results: Of the 10 articles analyzed, most showed that consumption of Iron-Boosting Tablets (TTD) in pregnant women can increase hemoglobin levels and reduce the risk of anemia, which contributes to the prevention of stunting in children. However, the compliance rate of pregnant women in consuming TTD is still low due to side effects and lack of awareness. Additionally, socio-economic factors also play a role in children's nutritional status, where families with low incomes have a higher risk of anemia and stunting.Conclusion: TTD supplementation plays an important role in the prevention of anemia and stunting in children. However, its effectiveness is greatly influenced by the level of consumption compliance and socio-economic factors. Therefore, more intensive education and multi-sectoral policies are needed to improve accessibility and compliance with TTD consumption in stunting prevention efforts in Indonesia.    

This research aims to see the results of activities to increase employee capacity through the disaster safe hospital (RSAB) program at Kilisuci Regional Hospital, Kediri City. Hospital preparedness plans are very important in ensuring the safety of the hospital environment and the actions that need to be taken to ensure health services remain available during a disaster situation. Kilisuci Regional Hospital does not yet have a preparedness plan that is documented, tested, and involves the surrounding community to be ready to face disasters. The methods used in this community empowerment activity include pretest-posttest, lecture-discussion, direct training/practice, observation and evaluation methods. The research results show that Disaster Management at the Kilisuci Regional Hospital is very necessary considering that Kediri City has a variety of potential disasters and is in an area that has potential threats from floods, fires, the Covid-19 pandemic, Mount Kelud eruptions, traffic accidents and earthquakes. There was an increase in pretest and posttest results of 14.60 points. It is felt that activities to strengthen employee capacity through the Hospital Disaster Plan (HDP) program need to be developed further because hospitals need more preparedness capacity in facing disasters or emergency situations and can support during hospital accreditation.