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This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

Military justice carried out by the Military Prosecutor is an indirect authority because the delegation of the case is an implementation of the Handover of the Case from Papera, in other words the Military Prosecutor cannot delegate the case or take prosecution action to the competent court without the existence of a Decree from Papera because it is in accordance with Article 123 paragraph (1) letter f of Law Number 31 of 1997, in essence, the authority to hand over cases is the authority of Papera, not the authority of the Military Prosecutor. The aim of this research is to analyze the responsibilities of Military Prosecutors in carrying out prosecutions. Technically, juridically, they are responsible to the TNI Prosecutor General (Orjen TNI), while operationally they are responsible to the Case Submitting Officer (Papera). Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that Military Prosecutors as law enforcers in the field of prosecution in the Military Justice environment have a strategic and decisive role in indicting someone before trial. For this reason, the professionalism of Military Prosecutors is a necessity in carrying out their duties so that prosecutions can be carried out in accordance with applicable regulations and the goal of law enforcement itself can be achieved optimally as expected.

The development of modern times can affect several factors including health. Even in choosing a partner, you must really know the condition of your partner. The practice that is developing in the District of Jambesari Darus Sholah is injecting TT (Tetanus Toxoid). However, in reality, not all prospective brides carry out TT injections. Therefore, how is the practice of implementing TT injections for prospective brides in the District of Jambesari darus Sholah Bondowoso and to what extent is it important or urgent that TT injections (Tetanus Toxoid) are carried out.This research method uses a type of field research (Field Research). Collecting data using observation techniques, interviews and documentation. By utilizing midwives/nurses, KUA and prospective/bride brides as subjects to provide information related to TT injections in Jambesari Darus Sholah District.Based on the results of the study, it can be concluded that the practice of implementing TT injections is not done by all prospective brides due to several factors: not knowing the importance of TT injections, no advice from KUA and any party, and fear of injections. The urgency of injecting TT from the perspective of Maqashid Syariah can be seen from the concepts of  لَاضَرَرَوَلَاضِرَارَand saad ad-dzari'ah with these two concepts supporting kulliyatul khamsa which in this case emphasizes more on hifdz nafs and hifdz nasl. In this case, it can minimize death in mother and child.

Waqf information system In April 2020 shows the number of waqf land in Indonesia has an area of ​​51,259.84 Ha. More waqf received in the form of land creates a problem of disputes and disputes that lead to legal cases Muhammadiyah is the second-largest Islamic organization that has assets in the form of waqf land that has not been able to resolve existing problems. In this study, an analysis of legal potential and waqf land disputes is used using ID3 Algorithm to classify potential land disputes based on the status of the land deed, owner's name, location of waqf and its use so that it can produce data on the ownership rights of waqf land which has the potential for legal disputes and no legal disputes. research shows that potential legal problems are still present. The ID3 algorithm is able to produce information as a basis for reducing disputes and the loss of waqf land.

Tuhan Allah yang menciptakan alam semesta dan manusia merancangkan kehidupan yang sempurna, dan kehidupan itu adalah dari kekekalan hingga kekekalan, kehidupan yang tidak mengenal kematian, kehidupan dengan Allah. Tetapi dosa telah memisahkan manusia dari Allah, manusia harus mengakhiri rancangan semula dan manusia yang merupakan ciptaan mahkota itu harus mengalami kematian dan mereka hidup dalam dosa. Segala upaya yang dilakukan oleh manusia tidak dapat memulihkan keadaan semula, manusia tetap terpisah dari Allah. Allah sang penguasa tunggal semesta tidak pernah gagal, Ia memulihkan kehidupan serta hubungan manusia dengan Allah, dengan mengorbankan tubuhNya sendiri sebagai tebusan atas dosa manusia. Allah datang kedunia dalam wujud manusia, Yesus Kristus yang menghapus dosa dunia. KaryaNya menetapkan sebuah hukum yang baru, yang dapat tertulis didalam hati manusia, Bahwa Yesus adalah Tuhan dan juru selamat manusia. Dan semua karya ilahi ini dapat diterima hanya dengan iman.

The aim of this research is to increase the academic achievement of science to the students of VIB SD Negeri Gentan 01 in the academic year 2019/2020 by using discovery learning method. This research was done with two cycles, and each cycle consist of plan, action, data account, and reflection. The place of research is SD Negeri Gentan 01 with the subject of the reseach is the students of class VIB consist of 23 students. The data account is done by observasion, documentation, and test. Analyzing data with three steps, they are reduction data, presentation data, and conclusion or verification. By  discovery learning method can increase the academic achievement of science from the first average value is 61.73 until the second average value become 84.13.

The purpose of this study is To determine the types of Birds (Aves) which can be used for the preparation of the learning media in the form of Interactive Multimedia Area of the National Park of Merbabu Mountain, Selo district, Boyolali Regency, The form of this research is RnD interactive multimedia, research Methods using point count method by applying random sampling in the taking of the shooting point. Data collection with the point count through the 4 replications. Large population is the entire Aves in the Area of Merbabu Mountain National Park.Results and conclusion the types of Aves found in the Area of Merbabu Mountain National Park as many as 12 Family 17 species and 156 individuals.Assessment of the third expert stated that the learning media in the form of interactive multimedia is Very Feasible to used as media of learning are valid. The application of learning media in the classroom by utilizing interactive multimedia as a teaching material at the time of learning according to the material or KD that have been written on the syllabus.          Keywords: identification aves, interactive multimedia, merbabu mountain national park.

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.

Di Indonesia pengobatan tradisional sangkal putung sudah menjadi pilihan alternativ oleh masyarakat untuk menyembuhkan fraktur (patah tulang). Pengobatan sangkal putung di Sidomulyo Selatan dipengaruhi oleh beberapa masalah antaranya pengaruh keluarga atau teman, biaya yang terjangkau maupun adat budaya yang mengharuskan masyarakat berobat ke pengobatan tradisional. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang mempengaruhi pemilihan pengobatan tradisional pada pasien fraktur ke sangkal putung di sidomulyo selatan. Penelitian ini menggunakan metode Deskriptif Kuantitatif dengan rancangan penelitian Cross Sectional. Sampel diambil menggunakan tehnik total sampling dengan jumlah sampel 55 responden. Pengumpulan data menggunakan lembar kuesioner dengan analisis data menggunakan Chi Square dengan tingkat kemaknaan (? : 0,05). Hasil penelitian menunjukan nilai P Value dukungan sosial sebesar p=0,003 lebih kecil (p=0,05), P Value faktor ekonomi sebesar p=0,022 lebih kecil (p=0,05), P Value faktor budaya sebesar p= 0,010 lebih kecil (p=0,05). Sehingga bisa disimpulkan ada pengaruh antara dukungan sosial, faktor ekonomi dan faktor budaya terhadap pemilihan pengobatan tradisional.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute. Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.

This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period.  Keywords: CAR, LDR, NPL,  Profitability.

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.

Diabetes melitus menjadi masalah kesehatan di dunia karena terjadi peningkatan setiap tahun. Oleh karena itu dibutuhkan obat atau agensi terapi yang efektif dan murah untuk menanggulangi diabetes melitus. Ekstrak kulit terong Belanda mempunyai kandungan antosianin dan betakaroten yang memiliki kemampuan menurunkan kadar gula darah, sehingga dapat dijadikan sebagai obat tradisional yang efektif dan murah. Tujuan penelitian ini adalah untuk menganalisis pengaruh pemberian ekstrak kulit terong Belanda terhadap penurunan kadar gula darah tikus wistar jantan yang diinduksi aloksan. Metode penelitian ini menggunakan rancangan penelitian pre and post test randomized controlled group design. Penelitian ini menggunakan tikus wistar jantan sebanyak 25 ekor  yang dibagi menjadi 5 kelompok perlakuan yaitu perlakuan dengan aquadest (kontrol negatif), ekstrak kulit terong Belanda (Solanum betaceum) dosis 0,25 ; 0,75 ; 1,25 g/kg BB dan metformin sebagai obat diabetes dengan dosis 18 mg/tikus (kontrol positif). Semua kelompok diinduksi aloksan sampai dengan kadar gula darahnya mencapai ≥ 200 mg/dL lalu diukur kadar gula darah sebagai data pre test. Perlakuan diberikan selama 14 hari dan pada hari ke – 14 diukur kadar gula darah sebagai post test. Ekstrak kulit terong Belanda dosis 0,25; 0,75 dan 1,25 g/kg BB mampu menurunkan kadar gula darah secara signifikan selama 14 hari akan tetapi belum ada dosis yang memiliki efektifitas yang sebanding dengan metformin dalam penurunan kadar gula darah apabila diberikan selama 14 hari.Kata kunci: Ekstrak kulit terong Belanda, diabetes, tikus, aloksanABSTRACT Diabetes melitus is a health problem in the world because the sufferers increase from year to year. So that it is needed an effective and economical drug or therapeutic agency to cope with the disease. Tamarillo peel extract contains anthocyanin and beta-carotene which are capable to reducing blood sugar levels, so that it can be used as an effective and economical traditional medicine. The aim of the study was to analyze the effect of the administration of Tamarillo peel extract on decreasing blood sugar levels in male wistar rats induced by alloxan. The research method used a pre and post test randomized controlled group design. This study used 25 male wistar rats divided into 5 treatment groups namely aquadest treatment (negative control), metformin as a diabetes drug with a dose of 18 mg / rat (positive control), and Tamarillo skin extract (Solanum betaceum) dose 0, 25; 0.75; 1.25 g / kg BB. All treatment groups were induced by alloxan until their blood glucose levels reached ≥ 200 mg / dL then measured blood sugar levels as the pre test data. The treatment was given for 14 days and on the 14th day blood sugar levels were measured as a post test. Tamarillo peel extract dose of 0.25; 0.75 and 1.25 g / kg BB can significantly reduce blood glucose levels for 14 days but there is no dose that has an effectiveness comparable to metformin in reducing blood glucose levels if given for 14 days.Keywords: Tamarillo peel extract, diabetes, rats, alloxan

Roti mocaf merupakan  produk roti yang menggunakan  mocaf (modified cassava flour) sebagai substitusi  tepung terigu. Penggunaan mocaf  dimaksudkan sebagai salah satu diversifikasi pangan. Salah satu tahapan penting pada pembuatan roti ini adalah proofing. Proofing merupakan waktu istirahat yang diperlukan adonan untuk mengembang, yang dapat dilakukan dengan cara menutup dengan plastik atau dengan memberikan uap air dalam alat rak pengistirahatan. Penelitian pendahuluan telah dilakukan terhadap lama waktu proofing (10, 15  dan 20 menit) yang diperlukan hingga roti dapat mengembang sempurna. Dari penelitian pendahuluan didapatkan bahwa  proofing optimum dilakukan  selama 20 menit. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) dengan 2 faktorial, Faktor pertama penggunaan tepung mocaf sebesar 10 ; 20  dan 30 % , faktor  kedua adalah perlakuan  proofing, yaitu  menggunakan uap air  dan  menggunakan plastik.  Roti mocaf yang dihasilkan dilakukan pengujian terhadap warna, rasa,tektur dan kesukaan secara keseluruhan roti  baik menggunakan panelis maupun menggunakan alat. Data yang didapat dianalisis menggunakan Anova dengan taraf perbedaan 5%. Apabila di antara perlakuan berbeda nyata maka pengujian dilanjutkan dengan menggunakan Duncan Multiple Range Test  (DMRT).Hasil penelitian menunjukkan bahwa   perlakuan proofing dengan cara uap air  dan cara ditutup plastik  pada pembuatan roti mocaf tidak berbeda nyata pada rasa, tekstur, warna dan kesukaan secara keseluruhan baik secara uji inderawi maupun dengan menggunakan alat.Kata Kunci :  Roti mocaf ; proofing ;  cara uap air ABSTRACT Mocaf bread is a bread product that uses mocaf as a substitute for wheat flour. The use of mocaf is intended as one of food diversification. One of the important steps in making bread is proofing. Proofing is the time needed for the mixture to expand, which can be done by covering with plastic or by providing water vapor in the resting shelves.Preliminary research has been carried out on the length of proofing time (10, 15 and 20 minute), which was needed until the bread can expand perfectly. From preliminary research it was found that the optimum proofing was carried out for 20 minutes. This research was conducted using a randomized complete design with 2 factors,  first factor was  the  use of  mocaf flour with ratio of 10: 20 and 30 precent, second factor was proofing treatment, that was using water vapor method and using covering plastic method.Mocaf bread produced  was tested for color, taste, texture and overall preference for bread both using panelists and using equipment. Data obtained was analyzed using analysis of variances with significance of 5%. If there is a significance difference then it was analyzed using Duncan Multiple Range Test (DMRT).Results of research showed that proofing treatment by water vapor method and plastic cover did not significantly affect on taste, texture, color and overall preference of mocaf bread, as evaluated by sensory and physical test.   Keywords : Mocaf bread ; proofing ;  steam methode

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Penelitian ini bertujuan untuk mendeskripsikan proses peningkatan pembelajaran memahami materi rangkaian listrik melalui model pembelajaran kooperatif tipe STAD pada siswa kelas IX SMP Negeri 14 Takengon. Penelitian ini merupakan penelitian tindakan kelas. Subjek penelitian ini adalah siswa kelas IX SMP Negeri 14 Takengon tahun pelajaran 2018/2019. Setiap siklus dilakukan melalui empat tahapan, yaitu perencanaan, tindakan, observasi, dan refleksi.  Data penelitian diperoleh dalam bentuk data kualitatif dan kuantitatif. Data kualitatif dikumpulkan melalui observasi dan catatan lapangan. Selanjutnya, data kuantitatif diperoleh melalui tes unjuk kerja dan angket respon siswa terhadap pembelajaran. Berdasarkan hasil penelitian, penggunaan model pembelajaran kooperatif tipe STAD dalam pembelajaran memahami rangkaian listrik dapat meningkat.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.