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The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

Blood is an important component of the human body, therefore the supply of blood at the Indonesian Red Cross must be maintained. In the era of the Covid-19 pandemic that hit Indonesia, the amount of blood supply at the Indonesian Red Cross decreased. Seeing this condition, lecturers and students from the Management Program of the Universitas Islam Batik Surakarta initiated blood donation activities to the community with the aim of providing education and socialization of the importance of blood donation in the pandemic era, increasing the number of blood bags, humanitarian efforts to help others and a concrete manifestation of the implementation of community service as one of the Tri Dharma of Higher Education. The activity was held on October 14, 2020 at the Keluarahan Tipes, Serengan with health protocol and 3M principles. Participants who registered were 28 participants, who qualified as donors as many as 25 participants. The amount of blood that was collected was as many as 25 bags. The result, the event can run smoothly and orderly and it is hoped that this activity can be held regularly.

This study aims to identify effective methods that parents can use to help young children develop reading skills. Through a literature review and case studies, this research presents various strategies for parents, such as selecting books that match the child’s interests, creating an enjoyable reading environment, and providing positive feedback. The findings are intended to serve as a guide for parents in creating an optimal learning environment for their children. Reading ability is a crucial foundation for cognitive development in children. This study examines the critical role of parents in facilitating the development of reading skills in young children. By reviewing literature, the study highlights various activities that parents can engage in, such as reading together, providing engaging books, and creating a supportive environment for fostering a child’s interest in reading. The findings indicate that active parental involvement in reading activities from an early age has a significant positive impact on improving reading skills, comprehension, and a child's love for books.

Students are students who hold the highest educational status. The demands of students to complete assignments on time are very high, especially for final year students. Final year students have the obligation to make a final project because it is one of the graduation requirements. The task can be a stressor for students so that students become stressed. This situation, if not handled immediately by students, will result in anxiety and depression, suicidal ideation, poor lifestyle, disturbed sleep patterns, headaches, and feelings of helplessness. Students can face and complete the final project well if students are able to handle stress well. There are several techniques to reduce stress, namely expressive wraiting and laughing. This research was carried out quantitatively using a two-group pre-post test design method. The sample in this study was final year students totaling    

The purpose of this study was to determine the effect of business scale, age of the company, and the complexity of the task of managing Micro, Small and Medium Enterprises on the use of accounting information systems. This research was conducted on the manager of Micro, Small and Medium Enterprises furniture in Jepara Regency. Samples were obtained as many as 100 respondents. Methods of data collection using a questionnaire. The data analysis technique used multiple regression analysis with the help of the SPSS program. The results of the study show that (1) Business scale has a positive effect on the use of accounting information systems. (2) Company age has no effect on the use of accounting information systems. (3) The complexity of the tasks of MSME managers has a positive effect on the use of accounting information systems.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

Puerperal gymnastics is a series of body movements performed by maternal postpartum that aims to restore and maintain muscle strength associated with childbirth. Results of preliminary studies commencing on January to April 2016, there are six post-partum mothers experience postpartum hemorrhage. A puerperal gymnastics counseling to postpartum mothers has been done but not all postpartum mothers doing gymnastics parturition. This is due to postpartum mothers are not unaware that puerperal gymnastics will affect the muscles needs for oxygen, blood flow becomes smooth so it can help the process of health recovery after childbirth. The purpose of this study is to find the effect of puerperal gymnastics to involution of uterus to primipara maternal in Majalaya Hospital Bandung District in 2016. The type of research is a quasi-experimental design with posttest only non-equivalent control group method. Sampling technique in this study using purposive sampling with the number of sample in this study as many as 20 people. From the results, it is found that an average reduction of TFU intervention group is 6.3 cm while the control group is 9.6 cm. Statistical test results of T-Independent Samples Test are t count = 8.222, t table = 1.734 which means t count > t table and sig.t count ρ Value (0.000<0.05) and there are differences in the effect of puerperal gymnastics to the involution of uterus to the primipara maternal in Rose Room of Majalaya Hospital 2016, seen from the decline of TFU between the puerperal gymnastics intervention group and the control group that does not given puerperal gymnastics. Advice for the health workers in the Rose Room is to make SOP of puerperal gymnastics and implement puerperal gymnastics by implementing puerperal gymnastics programs of postpartum mothers which is beneficial to the healing process of self-postpartum.

Diamond Printing is one of the largest offset printing companies with 32 years of experience and is located in the city of Surabaya, East Java. Data from HRD managers explained that there was no report from observations related to employee work effectiveness in terms of coordination and synergy between employees as seen from the communication and collaboration relationships. The absence of data related to the effectiveness of the performance of CV employees. Diamond Printing in terms of communication network mapping is one of the obstacles faced by HRD in determining KPI (key performance indicator). By using the Social Network Analysis (SNA) method with the help of UCINET 6 software, it is hoped that some employees will have advantages, especially in collaboration and communication in group network structures. There are three parameters used in SNA, including: degree centrality, closeness centrality, and betweenness centrality. This study involved 104 respondents (the entire population) with a sampling technique using snowball sampling and a questionnaire as a means of collecting data. The results of this study indicate that most of the collaboration and communication network interactions are dominated by manager level employees and department heads. Based on these findings, an innovation is needed from all stakeholders from CV. Diamond Printing in developing effective communication methods between its members.

ABSTRACT The use of mobile devices with the Android operating system which are used as supporting media and supplements in improving learning outcomes combined with demonstration methods and discovery learning or demon-disco learning is needed to help students improve learning outcomes in hydroponic plant cultivation vocational competency subjects at SMK. Kristen Terang Bangsa, because the use of android-based applications can provide new experiences regarding the use of information and communication technology, as well as provide opportunities for students to be able to learn more independently. The concept chosen as a learning medium is to present material about understanding, introduction to parts, types, and quizzes containing questions about hydroponic cultivation of plants. This research uses the Research and Development (RnD) product development method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement, product testing. The result of this research is to produce learning media in the form of android-based applications. The validity value of the media expert is 2.6 which is declared feasible, while the validity value of the material expert is 3.6 which is declared feasible, and is able to increase the average value in the hydroponic plant cultivation vocational competency subject at the Terang Bangsa Christian Vocational School which Initially 67 (with 13 students who had not reached the KKM) to 80 (with 4 students who had not reached the KKM).

In this digital era, business competition is increasingly competitive. A business is required to conduct continuous evaluation. In today's business world, e-commerce is a necessity to increase business competition and product sales. In the use of e-commerce, buying and selling and marketing activities will be easier and more efficient where consumers will find it easier to buy and sell the desired goods without having to leave the house so as to show the ease of transactions, reduce costs and speed up the transaction process. This study aims to create a Blogspot-Based E-Commerce Web Design as a Promotional Media for Kendal Hijab Blessing Boutique. It is hoped that the design and development of an e-commerce blog can help business actors to market their products more broadly so that they can increase sales and make it easier for consumers to transact, especially at the Kendal Hijab Berkah Boutique.  

Online rickshaw application is an application that serves to help the performance of the community in traveling.  Pedicabs are widely used by residents, especially in Takengon, pedicabs are one of the means of land transportation that is in great demand by the community, especially the middle to lower classes.  However, pedicabs can not be found all the time, sometimes we have to wait a long time, have to walk to get a pedicab, even pedicabs are only at a crossroads.  Lack of information between rickshaw drivers and passengers and limited public transport lanes.  With this online transportation application, answering the problems of the people, especially in the Takengon area.  How to use it so easily that the target community must have special skil…

This study aims to examine the effect of structure on ownership, profitability, and capital structure of firm value on property and real estate listed on the Indonesia Stock Exchange in 2016-2020. The sample selection technique used porpusive sampling and obtained as many as 30 Property and Real Estate Companies. The data analysis technique used panel data regression analysis using Eviews 10.0. Based on the results of partial hypothesis testing, it was found that the ownership structure had no significant effect on firm value. Profitability has a positive and significant effect on firm value. Capital structure has a positive and significant effect on firm value. Based on the hypothesis, simultaneously ownership structure, profitability and capital structure have a positive and significant effect on firm value in Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2016-2020. The contribution of the independent variables of ownership structure, profitability and capital structure to the dependent variable of firm value is 0.80213 or 80%. Meanwhile, 20% is influenced by other variables outside the study. It is hoped that this research can help properties and real estate listed on the Indonesia Stock Exchange to increase firm value by considering factors that have a significant effect on profitability such as ownership structure, profitability, and capital structure.

This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.

Bipolar disorder is a mental health condition characterized by extreme mood swings between manic and depressive episodes. Coastal communities often face limited access to mental health information and services, leading to a lack of awareness and early detection of this disorder. This community service program aims to enhance awareness and understanding of bipolar disorder among adolescents in the coastal area of Baubau City through a community-based counseling approach. The methods used in this program include socialization, interactive discussions, case simulations, as well as pre-test and post-test evaluations to measure program effectiveness. The results showed that after attending the counseling session, participants' understanding of bipolar disorder increased by 85%, while the community's readiness to seek professional help increased from 30% to 75%. Additionally, positive social changes occurred, such as reduced stigma against mental disorders and the emergence of community leaders who actively promote mental health education. These findings indicate that a community-based educational approach can be an effective strategy in improving mental health literacy, particularly in areas with limited access to psychological services. Therefore, it is recommended that continuous counseling programs and further collaborations between the government, healthcare professionals, and local communities be implemented to ensure the sustainability of this program.

Recently, the need for cellular telecommunication services in Indonesia refers to a very large number. This customer growth rate must be balanced with infrastructure development. PT. Telkomsel carries out scheduled maintenance or maintenance activities on BTS devices. Based on these problems, the research carried out by the author aims to find out and understand the repair or repair procedures on computerized BTS devices at PT. Telkomsel, Karawang. The result of the research is that it is known that the application of a computerized system at PT. Telekomunikasi Selular GraPaRi Karawang helps the process of repairing BTS devices in meeting information needs. To monitor damage to BTS equipment, it is done by means of an alarm monitoring system using the iManager u2000 software.

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The puerperal period is also called the post partum or puerperium period, which is the time between the birth of the baby and the placenta leaving the uterus until the return of the reproductive organs to a normal state as before childbirth. The puerperium lasts six weeks. The purpose of this study was to determine the effect of oxytocin massage on breastfeeding in post partum mothers in the post maternal partum (PMP) room at Bumiayu Health Center, Brebes Regency 2021. The research method used is pre-experiment (experimental activity that aims to determine an effect that arises as a result of certain treatments) using one-group pretest-post test design, namely an experimental design that uses one group of subjects and takes measurements before and after treatment. on the subject. This design is to determine the effects before and after treatment. The analysis in this study used the t-test. From the results of statistical testing using the T-test, the significance value was 0.000 (p <0.05). So it can be concluded statistically Ha is accepted and Ho is rejected, meaning that it can be concluded that there is an effect of oxytocin massage therapy on breastfeeding in post partum mothers at Bumiayu Health Center. In connection with the results of this study, it is hoped that post partum mothers with the help of their husbands or families at home can inform the surrounding community so that they can increase their knowledge and insight to apply oxytocin massage as a solution to overcome the problem of unsanitary breastfeeding.  

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.