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The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang, Kabupaten Bandung. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia (Soreang).

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

Affiliation motive is a need that every individual needs. Individuals need a need where one of these needs is the need to relate to other people or the need to make friends with others. There are symptoms of the Karuna Putra Orphanage children who have low affiliation motives, some children who form groups and between groups are not very close even though they are in one dormitory. There are also other groups who cannot accept the existence of other friends.. The implementation of this community service activity is by providing group guidance services. which in each meeting will discuss the topic of assignments with the theme of affiliation motivation and activities that include games, namely: a) word chain; b) Our Picture; c) Trip of Three Disabled Persons; d) Continue my story; e) Stand Together; f) positive thingking. The meaning of the game has to do with the themes that are presented

Elementary school children aged around 7-13 years are the second most rapid growth period after toddlerhood. UKS data from SDN Warung Lega 01 in January, the results of a preliminary study on class V children, showed that 3 students were overnourished, 14 students had normal nutrition, 22 students were undernourished, and 1 student was malnourished. To find out about eating patterns, to find out nutritional status, to find out whether there is a relationship between eating patterns and children's nutritional status. Using a correlational descriptive method with a cross sectional approach. Sampling was carried out with a total sampling of 40 respondents. Data analysis in this study used bivariate techniques with rank spearmen. The spearmen rank test results were 0.058 > α (0.05) so Ho was rejected and Ha was accepted. This research shows that there is no relationship between eating patterns and the nutritional status of students at SDN Warung Lega 01. Description of eating patterns. More than half (57%) of respondents have a pattern of eat well, namely 23 respondents. Description of nutritional status More than half (55%) of respondents had poor nutritional status, namely 22 respondents. Relationship between diet and nutritional status. From the calculation results, a significance value of 0.058 > α is obtained, so the working hypothesis Ha is rejected, meaning that there is no relationship between diet and nutritional status. There is no significant relationship between eating patterns and the nutritional status of class V students at SDN Warung Lega 01

Main Objective: The objective of this research is to complete the exciting and fictive effects of each color and lighting type when practiced in 3D animation setting. In addition, this research also proposes several lighting design recommendations in 3D animation. Background problem: The main sense for the advance of animated films is cinematic lighting effects. Various techniques and approaches have been planned to create lighting effects, but how these effects affect the viewer’s sentimental sense and especially the storytelling practice is not understood. Novelty: The results of the emotional effects of lighting styles show that these effects are not shown in an imposing aspect, which means, not all lighting style affects the feelings on each scale. In this study, several differences were found in several color scales with different cinematic meanings. Research Method: The research method used is quantitative and subjective data analysis adopting a qualitative grounded theory coding with several animated video scenes developed with various colors and low and high-key statistical lighting designs to analyze and measure the effects of different lighting designs. Finding/Result: The finding of this study indicate that cinematic lighting influences the emotional impact of scenes and stories in plan. Conclusion: This study also confirms the current lighting approach, according to the result of this study, it brings guidance on how certain lighting and color techniques can be adopted to influence the audience in 3D animation about feelings and story perception Keywords: Cinematic Lighting, 3D animation, Emotional Storytelling

Poverty is one of the problems that often occurs in a country, this problem has become the world's attention because the whole world certainly experiences the problem of poverty affecting its citizens even though the impact is different from one country to another, especially Indonesia certainly experiences the problem of poverty among its citizens. , With this, one Islamic teaching is actually sufficient to be a solution to the differences, namely the concept of zakat being an obligation, where rich people are the main actors and poor people are the main target so that zakat can be carried out. Before discussing zakat, let's first understand what actually is zakat? , and what is the real purpose of enforcing zakat? Zakat linguistically has the meaning of increasing or developing, while zakat according to the term is the name for a special property, owned by certain people and given to certain people. According to Dr. Nuruddin Al Khodimy in his book al-Ijtihadul Maqosidy states that one of the most important goals of zakat is to increase love between the needy and the poor so that there is no distinction between the two so that they can unite in the bonds of brotherhood in Islam. Poverty that occurs, especially in Indonesia, can actually be overcome when zakat is truly implemented and truly carried out.

The purpose of this study was to analyze the effect of management information systems on the work effectiveness of outpatients at the Prof.Dr.H.M Anwar Makkatutu Regional General Hospital, Bantaeng Regency. The type of research used is quantitative research. This research method uses primary data through a survey using a questionnaire as many as 73 outpatient employees of the Regional General Hospital Prof.Dr.H.M Anwar Makkatutu Bantaeng as the research sample. Data were analyzed through univariate and bivariate analysis with Chi-Square test using SPSS program. The results showed that: (1) The quality of the system showed a value of p = 0.001 < from = 0.05, which means it can be concluded that Ho is rejected, meaning that the system user has an effect on the work effectiveness of outpatients at Prof. Hospital. Dr. H. M. Anwar Makkatutu 2020, (2) The quality of information affects the work effectiveness of employees with a p value = 0.000, (3) System users affect the work effectiveness of outpatients with a p value = 0.000, (4) User satisfaction affects the work effectiveness of outpatients path with p value = 0.000. This shows that the quality of the management information system can increase the work effectiveness of outpatient employees at Prof. Hospital. Dr. H. M. Anwar Makkatutu Bantaeng. If the management information system is good, it will increase the work effectiveness of outpatients and increase employee satisfaction.

Current technological developments make many children choose to play with their gadget. This makes them sometimes lazy to read a book. But that can be tricked by story bookspictorial. The picture book itself has several advantages besides drawings that attract children's attention. Like an easy story to understand, contain meaning or stories of life learning, enhance imagination, and the existence of pictures in the story book will give a picture of imagination and fantasy in children. Therefore children are advised to be fond of reading book. Picture books have many variations on the theme the story, like about friendship or other fable stories. And for children who don't like books, can start with this picture book. Can be started by looking at the pictures, then just learning to read contents of the story of the book. In kindergarten HARAPAN MASA itself reading activities the book is still lacking. Most teachers read later students mimic. This is still considered inefficient because not all children will pay attention to. By holding the book reading activity, children are expected TK HOPE MASA can more smoothly read a book In collecting data, the method used by the author is by using interview research methods, surveys, literature studies. For making it using the CorelDRAW X7 program, Adobe Illustrator CS6, Adobe Photoshop CS5 and Manga Studio 5. The existence of this picture book is expected to increase children's interest in reading books.

Communities with lower levels of well-being tend to disregard the norms or rules of the applicable law. Seeing these conditions to meet the needs of a tendency to use all means so that these needs can be met. Of the ways used there is a violation and does not violate the norms hukum.Salah a form of crime that often occurs in the community is a criminal offense committed by a robber. Robber or in legal terms is theft with violence. The term phenomenon begal legislation criminal penalties stipulated in Article 365 CriminalCode.             The problem according to the author in this study is how countermeasures against the crime of theft by weighting (nozzle) conducted by the robber in the jurisdiction Polrestabes Semarang and obstacles faced by the police in combating the criminal acts of theft by weighting (nozzle) conducted by begal in Semarang Polrestabes jurisdictions as well as efforts to overcome the problems.             The method used in this research is sociological juridical is an approach that uses the principles and legal principles derived from the rules written, sociological is an approach that aims to clarify the real situation in society towards the issues examined in other words give meaning important on the steps of observation. The use of sociological juridical methods conducted by the researchers is not only based on laws and legal provisions relating to countermeasures against acts pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang.             The results showed that the prevention of the crime of theft by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang, namely by attempts non penal or preventive such as by making banners that contain extension or an appeal to the people to always remember safety self-owned assets, and outreach to the community. Efforts penal or repressive efforts undertaken by performing operations that continuously patrol Eagle Team Anti robber, Razia vehicle at night, arrest the perpetrators, and take action-action firmly against the perpetrators under criminal law. The obstacles faced by the police in response to acts of pidanapencurian by weighting (nozzle) conducted by the robber in the area of ​​Law Polrestabes Semarang. Barriers that are internal police investigators is the lack of personnel, so that the number of police investigators are not proportional to the number of population in a large area. Furthermore, the operational funds are extremely limited. Barriers that are external, namely a less litigious society, people with low education, people are less concerned with environmental safety.

Asphyxia is the failure to initiate and continue breathing spontaneously and regularly when the baby is born or some time after birth. The aim of the research is to determine the description of midwives' knowledge of the meaning of asphyxia, etiology and treatment of asphyxia at the Special Regional Hospital for Women and Children in Pertiwi Makassar. The research was carried out at the Special Regional Hospital for Women and Children in Pertiwi Makassar. The method in this research uses descriptive analytics by taking a sample of 45 midwives with a total sampling technique, namely all midwives who work at the Pertiwi Makassar Regional Special Hospital for Women and Children in 2016. The data used in this research is primary data with the variable studied being knowledge midwives about the meaning of asphyxia, the etiology of asphyxia and the treatment of asphyxia. The results of the research from 45 midwives who were willing to be respondents found 42 respondents (93.33%) who had good knowledge about the meaning of asphyxia, 42 respondents (93.33%) who had good knowledge about the etiology of asphyxia and 40 respondents (88.89%) who had good knowledge about the etiology of asphyxia. good about treating asphyxia. In conclusion, most of the midwives' knowledge is good about the meaning of asphyxia, the etiology of asphyxia and the treatment of asphyxia. It is hoped that midwives will further increase their knowledge, especially in handling asphyxia in newborns to reduce the neonatal mortality rate.    

AbstractThis research has purposes of knowing the interpretation of the supplementary worker rights definition after Constitutional Court Decision Number 67/PUU/XI/2013. This research has also purposes of knowing the preventive legal protection of the supplementary worker rights after the Decision of Constitutional Court No. 67/PUU-XI/2013. The results of this research are, firstly, the supplementary rights of worker are classified into: (a) normative, meaning that the supplementary rights which are provided and regulated by acts, such as severance payment, gratuity and compensative payment. (b) non-normative rights, meaning other rights are provided and regulated by the parties in accordance with the agreement in the employment agreement or collective labor agreement. Secondly, there are already legal protection of supplementary non-salary rights in Decision of Constitutional Court No. 67/PUU-XI/2013 but they are not completely protective because the supplementary rights of the worker are not included in separatist creditor payment.AbstrakPenelitian ini bertujuan untuk mengetahui, penafsiran definisi hak-hak lainnya dari pekerja/buruh Pasca putusan Mahkamah konstitusi Nomor 67/PUUXI/2013. Penelitian ini juga untuk mengetahui, perlindungan hukum preventif terhadap hak-hak lainnya dari pekerja/buruh Pasca putusan Mahkamah konstitusi Nomor 67/PUUXI/2013. Hasil penelitian ini adalah pertama, hak-hak lainnya pekerja/buruh dibagi menjadi: (a). bersifat normatif, adalah hak-hak lain yang diberikan dan diatur oleh Undangundang, misalnya uang Pesangon, uang penghargaan masa kerja, uang penggantian hak dan (b). Hak hak lainnya yang tidak bersifat normatif, berarti diberikan dan diatur oleh para pihak menurut kesepakatan baik dalam Perjanjian Kerja (PK) atau Perjanjian Kerja Bersama (PKB). Kedua, perlindungan hukum hak-hak lainnya dari pekerja/buruh Nomor 67/PUU-XI/2013 sudah ada namun tidak sepenuhnya terlindungi, dikarenakan hak-hak non upah pekerja/buruh dikecualikan pembayarannya oleh kreditur Separatis.

Relevant information to predict the future of the company can beexpressed through several sources, including: annual reports, interim reports,press releases, conference calls, and direct communication with analysts.Among the sources of such information widely used in research analysis is thecompany's annual report. This is because the annual report has traditionallybeen the main medium for delivering detailed information on the company'sfinancial and non-financial information. Research and discussion on theeffect of the company's performance on future information in the company'sannual report, yields several conclusions as follows:The average disclosurerate of the sample company FLI is 42.60% (below 50%), meaning there arestill many companies that are less likely to convey future information. This isdue to the pessimism of future expectations and the reluctance to reveal toomuch information that might undermine the competitive position in themarket.Company size is the only independent variable that influences futureinformation. This means large size companies tend to convey futureinformation in their annual reports. Other independent variables of companyperformance (leverage, profitability and liquidity) have no effect on futureinformation

This study aims to determine whether the independent variables thatOperating Expenses to Operating Income and Loan to Deposit Ratio, andNet Interest Margin as a moderating variable jointly significantly affectearnings changes. As well as to determine which variable partial effect onearnings in the banking changes listed in Indonesian Banking Directory.Based on the above objectives, the study was conducted using purposivesampling method, meaning that the sample in this study were selected basedon specific criteria. The sample in this study from the year 2006 - 2012amounted to 90 banks. Data collection techniques based on secondary data.In this study, the secondary data obtained from the financial statements ofbanks registered in Indonesian Banking Directory in the year 2006-2012 .The results of hypothesis testing using t-test, showed that thevariable BOPO ratio has no significant influence on changes in income andLDR have a significant negative effect and not to changes in bank earnings .As for testing moderating ie, the variable is not a variable net NIMmoderating influence of variables on BOPO and LDR variables to changesin earnings in the bank listed in the directory of Indonesian banking (DPI).

There are symptoms of children in Alif Tsalatsa Surakarta experienced communication apprehension from the counseling interview conducted by the author to some children in the boarding school is a number of children when chatting with friends, as if the conversation is cornered him and then away from the crowd and choose alone when his friend was just joking. In addition one of the children said that if communicating with his friend even if it was just a casual conversation he felt confused to position himself, if gathered together in a small group between lodgers look worried, depressed from the sweaty hands, and nervous looking confused in starting the conversation and was afraid the topic was unattractive. In addition, if there is a problem with his friend, the student does not dare to express his heart. He prefers silence because when spoken of he is afraid of tipping the problem and afraid if the child is abandoned his friends.The training of group guidance services is able to cope with communication apprehension (In Children In Alif Tsalatsa Surakarta). Method of Implementation in this community service activities is with the provision of services group guidance. by using the game in this activity is in every meeting will discuss the topic of the task of the theme of communication in the process of its activities inserted game put forward by Suwarjo and Eliasa are: a) chain word; b) Our Picture; c) Trips of the Three Disabled; d) Continue my story; e) Standing Together. The Meaning of the Game has to do with the theme presented.Key Words ; Group Guidance, Communication Apprehension

Regional autonomy makes the region able to develop in accordance with its capabilities and does not depend on the Central Government. Efforts to increase the Original Revenue will not give meaning if not followed by an increase in regional economic growth. This study aims to analyze the effect of Local Revenue and Provincial Assistance on Capital Expenditures Moderated by Regional Economic Growth The research was conducted in the administrative area of Central Java Province Regency, which is 35 districts / cities consisting of 29 districts and 6 municipalities. The analytical technique used moderate quasi-model regression with the basis of interaction. The results of the hypothesis show that the Original Revenue, Provincial Assistance, and Economic Growth affect the Capital Expenditure. While Economic Growth is also proven to moderate the influence of Original Revenue on Capital Expenditure. The results of this study show that the model is able to explain the variance of Capital Expenditure of 85.5%. Keywords: Local Revenue, Provincial Assistance, Economic Growth, Capital Expenditure.

This study aims to examine the factors that affect the persistence of earnings.Factors affecting earnings persistence consist of permanent differences, temporarydifferences, Large Positive Book Tax Differences (LPBTD), Large Negative Book TaxDifferences (LNBTD), and debt levels. The sampling method used is pruposive samplingwith the following criteria, 1. Manufacturing companies listed on the BEI and publishthe audited financial statements as of December 31 consistently and completely from2010-2013 and not delisted during the observation period of the study. 2 The financialstatements are denominated in rupiah. Due to the research conducted in Indonesia, thefinancial statements used are those which are stated in Rupiah. 3. The Company did notincur any losses in commercial financial statements and fiscal financial statements duringthe year of observation. The reason is that carryforward losses are a deduction of deferredtax expense and recognized as deferred tax assets so as to obscure the meaning of booktax differences (Hanlon, 2005). 4. The Company did not compensate tax due to lossduring the previous years.There are 146 companies that have been rated corporate governance index.Based on the criteria of this study obtained 71 companies used as sample research. Theanalysis technique used to analyze the hypothesis of this research is multiple linearregression analysis. The results of this study show that permanent differences have anegative and significant effect on profit persistence. Temporary differences have asignificant negative effect on earnings persistence. Large Positive Book-Tax Differences(LPBTD) has no significant effect on earnings persistence. Large Negative Book-TaxDifferences (LNBTD) have no significant effect on earnings persistence. The debt levelhas no significant effect on earnings persistence. This means that debt levels can notpredict earnings persistence.

The ranking of sukuk has an important meaning for the company ,financial ratios are used to see where the company rankings are included inboth rankings are investment grade . One of the reasons that made itattractive in the research on the rating agencies sukuk is the development ofIslamic finance is rapidly increasing, so that more sukuk has been done on theratings performance also makes bath Islamic financial institutions issuingsukuk . Sampling purposive sampling method used by the Sharia Boardcriteria (BUS) and Sharia (UUS) listed in the BI and have entered theranking Valuation found 6 companies . This research was conducted in theperiod 2008-2012. The data used is the data that has been published by eachcompany . The process of data analysis multiple regression analysis . Theresults showed that the Liquidity , Productivity and Profitability affect thesukuk ratings

The local government allocated funds in the form of capital expenditure in the local budget to increase fixed assets. During this shopping areas more used to spending relatively less productive routine. The purpose of this study is to prove empirically the effect of regional revenue and general allocation funds for capital expenditures in the District / City Central Java Province Year 2011-2013 with moderation variables Economic Growth. The population in this study is the Regency / City Central Java province which consists of 35 District / City. This study uses secondary data such as Realization Report 2011-2013 budget. In this study, the test model for hypothesis testing will be done using Moderated Regression Analysis. The data has been collected and analyzed in advance with the classic assumption test. Based on the results of this study concluded that the original income has no effect on Capital Expenditure. General Allocation Fund has a positive influence on Capital Expenditure. Directions regression coefficient is positive, meaning that an increase in the General Allocation Fund will increase capital expenditures. Economic growth does not affect the Capital Expenditure. Economic growth does not moderate relationship with the Regional Income Capital Expenditure. Economic growth does not moderate the relationship with the general allocation fund capital expenditures. Keywords:  Local Revenues, General Allocation Funds, Economic Growth and Capital Expenditure

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.

 Children in orphanages represent a vulnerable group requiring special attention in emotional, social, and moral aspects. This study aims to implement students' social care values through the narasi Project (narasi aksi rasa asih dan inspirasi) at the Sunan Kalijaga Orphanage, Malang. The method employed was a social action approach integrated into the Civic Education course. The activity was conducted on March 10, 2026, involving eight foster children as the target partners. The program comprised a prophetic storytelling session as a character education medium, canvas painting and clay workshops to foster creativity, an ice-breaking session, congregational Maghrib prayers, iftar together, and symbolic cash donation handover. The results indicated that the or orphaned children responded enthusiastically to all activities, particularly the storytelling and creative sessions, reflecting improvements in self-expression, social interaction, and moral values. For the students, this project demonstrably enhanced empathy and social responsibility. Flexibility and adaptability in program implementation were identified as key success factors. In conclusion, the synergy of character education, creativity, and social action can create an inclusive and meaningful learning environment while strengthening civic values among university students.