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This study explores the potential of breadfruit leaves (Artocarpus altilis) as a raw material in making skin care soap. Breadfruit leaves are known to contain active compounds such as saponins and flavonoids that have antibacterial, antiviral, and antioxidant properties. This study aims to test the effectiveness of breadfruit leaf extract in improving the quality of skin care soap. In addition, this study also highlights the use of breadfruit trees at SDN Kutisari 2 Surabaya, which is one of the Adiwiyata schools. This school utilizes the environment as a means of learning and maintaining the existence of plants, including breadfruit trees, which function as a source of food and traditional medicine. The results showed that soap with breadfruit leaf extract had better cleaning quality and hydrating ability compared to soap without extract. These findings indicate that breadfruit leaves can be a useful ingredient in making skin care products, as well as providing inspiration for the development of more natural and effective soap products, and supporting efforts to conserve natural resources in the school environment.

The purpose of this study is to determine the effects of cash holding, corporate governance, profitability, and leverage on a company's value. In this study, quantitative methods are used. An industrial sector business that was listed on the Indonesian stock exchange between 2020 and 2022 serves as the sample. 126 samples were obtained by applying the purposive sample method to data extracted from the financial accounts. Data analysis techniques include double linear regression analysis and hypothesis testing (t-testing). The findings indicate that the following factors raise a company's value: cash holding, corporate governance, profitability, and leverage.

The purpose of the current research is to reveal the impact of credit derivatives by (purchased credit derivatives, the value of credit derivatives sold) in hedging the risk of non-payment at a sample of commercial banks in the Iraq Stock Exchange by (Middle East Bank, Gulf Commercial Bank, Trade Bank of Iraq, Bank of Baghdad, Credit Bank) for the financial period from (2016-2020), and for the purpose of analyzing the results, the Office package was adopted (Excel.V.2016) in order to extract the level of credit derivatives,  And the risks of non-payment at the commercial banks surveyed, has been using a set of statistical methods to determine these variables, represented in (credit derivatives, arithmetic mean, correlation coefficient, and regression coefficient), as a result, the research came out with a set of results, foremost of which was that there is an effect of credit derivatives in hedging the risks of non-payment, and this shows that credit derivatives contribute to improving the ability to hedge against non-payment risks, allowing investors to reduce financial risks. The focus of the surveyed commercial banks on the use of credit derivatives to protect investors from fluctuations in interest rates and currency rates, which works to reduce the impact of non-payment risks on their profits, which means that these contracts allow the determination of a future price for financial assets.

The purpose of this study was to determine the process of making shrimp paste in Sendangsikucing Village. The research method used was interview and observation techniques. With the aim of providing a systematic description of the facts and characteristics of the object being studied accurately. The processing of shrimp paste is carried out at home or individually. The processing of making shrimp paste itself begins with drying rebon shrimp, pounding, extracting, fermentation and finishing or printing.

The activity of introducing the website as a medium for village information and promotion was carried out on August 24 2024 at the RW 01 Kalibaru Office Hall, targeting participants as residents of RW 01. Various objectives of this activity were the reason for this activity, but the main objective of this activity was to increase public awareness of the importance of promoting villages through digital platforms, especially in introducing the village's tourism, arts and cultural potential to a wider audience. Regarding the method used in this activity, the activity of introducing this website includes socialization, scanning barcodes to access the website, as well as extracting information related to village potential that is not widely known. Resource persons and moderators or guides involved in this activity include Panji Wijonarko M.Kom, Rohmad Dwi Cahya, Bimbang Agus Purnomo, Wawan Iswanto, Burhanudin, and Rasyan Akbar. As expected, the results of this activity show that village residents are able to accept and understand the importance of using websites as an effective promotional tool. As a result, this activity succeeded in introducing the concept of village promotion via the internet, which is expected to not only increase the number of tourists visiting, but also strengthen residents' awareness of the importance of digital promotion strategies in village development.

The problem that occurs to the customer service officer at the time of location is when the customer service officer handles passengers who come to ask for information related to the flight or a problem at the airport and so on. This research aims to find out how the effective kuminukasi strategy by customer service officers in improving service to passengers at PT. Angkasa Pura I at Zainuddin Abdul Madjid Lombok International Airport. This research was conducted in 2023 at Zainuddin Abdul Madjid Lombok International Airport using a qualitative method and the data collection was sourced from passengers experiencing communication problems. The next source comes from extracting data sources through online interviews with customer service officers about effective kuminukasi strategies for passengers, observations or direct observations on related objects. The results of research that has been carried out by researchers regarding how the effective form of communication of customer service officers in improving services to passengers related to flight information to passengers and others. In addition, there are also factors that can affect effective communication with passengers, namely knowledge, perception, emotional, and a Clear and Simple Language environment in terms of the use of easy-to-understand language and the avoidance of complex technical terms to ensure that all passengers can understand the information conveyed well.  

In the execution of regional autonomy, local taxes and levies stand as crucial sources of local revenue aimed at financing various endeavors of local governance. The South Kalimantan Provincial Government has regional financial challenges in the future, in increasing the independence and optimization of its local taxes in order to increase PAD. The aim of this research was to investigate the impact of entertainment tax, restaurant tax, and hotel tax on regional original income. This study employed quantitative methods, utilizing secondary data extracted from the South Kalimantan regional government financial report (LKPD) spanning from 2019 to 2021.The sampling technique used is a saturated sample. the regression test results prove that restaurant and entertainment taxes have no effect on (PAD) while hotel taxes have a positive effect on (PAD). The limitation of this study is that the independent variables used are limited to three types of local tax variables, namely restaurant, entertainment and hotel taxes, without making demographic factors, area and income level as intervening or moderating variables. Local taxes will be able to have a positive influence if supported by adequate demographic and geographic factors. 

The utilization of natural materials in household products is increasingly in demand along with the increasing awareness of the importance of maintaining environmental sustainability.One innovative way to utilize natural materials is by utilizing pandanus leaves into natural dyes. Pandanus extract was chosen because of its active compounds that have antibacterial properties and a refreshing aroma.This activity was carried out with the women of the Forum Kesehatan Keluarga (FKK) in Jogoprono RW VI Sadeng Village, Gunungpati District, Semarang City. The purpose of this activity is to increase community awareness and skills in using environmentally friendly soaps that are not only beneficial for health but also contribute positively to the environment.The methodology used in this paper uses a qualitative method with an experimental approach.The results of the activity show that the utilization of pandanus extract in liquid soap not only provides an alternative cleaning product that is safer for the environment but also empowers the local community through active involvement in the production process. In addition, this activity is expected to serve as a model for similar initiatives in creating eco-friendly products that empower communities and support environmental conservation.

This research uses the Systematic Literature Review (SLR) method to explore the main challenges in child protection as well as effective strategies for overcoming these challenges. This research was carried out through a series of systematic stages, starting from formulating research questions, literature search, literature selection, data extraction, data analysis and synthesis, to presentation of results. The main challenges in child protection include violence against children and exploitation of children in various forms. Effective strategies include cross-sector collaborative approaches, community education, and strengthening local child protection systems. Implementation of this strategy requires adaptation to different local contexts, as illustrated in case studies in Indonesia. The SLR method was used to ensure a comprehensive and reliable analysis by minimizing research bias. Validity and reliability were strengthened through data triangulation and independent analysis by two researchers. It is hoped that the results of this research can provide a strong foundation for the development of child protection policies and programs, not only in Indonesia but also in other countries that face similar challenges. This research makes an important contribution to the understanding of effective child protection strategies, as well as offering practical recommendations for the implementation of child protection policies in various contexts.  

Kemiri Village is one of the villages located in Sidoarjo Regency. Most of the people in Kemiri Village work in the agricultural sector and small MSMEs. One of the plants that is often found is the betel plant which grows in people's yards and has not been utilized optimally. The community service program carried out by National Defense Thematic Community Service (KKN) Group 5 Batch 2 UPN Veteran East Java students is a socialization and training program for making dishwashing soap made from betel leaves which is economically valuable. The method used in this service It goes through several stages, namely the preparation stage, implementation stage and evaluation stage. This activity was attended by PKK women from Kemiri Village who were enthusiastic and enthusiastic. The result of this activity is to provide knowledge and skills to residents to be able to utilize existing natural resources optimally so that the potential of betel leaves can be utilized more effectively. This does not rule out the possibility of producing products that have attractive sales potential, thereby creating new economic opportunities and increasing the welfare of the community in Kemiri Village, Sidoarjo.

Profiling of corrupt perpetrators is done by looking for information such as office or profession, educational level, employment history and criminal background. Because increased tax receipts are not proportionate to the extraction of benefits to the public, it creates mistrust and reluctance to meet tax obligations. It endangers national security in many aspects, such as social, cultural, moral, political, and legal. Literature Review is an in-depth study of a particular topic with a qualitative approach. The purpose of this writing is to discuss and analyze further about the profiling of perpetrators and the massive impact caused by the case of Rafael Alun Trisambodo PNS class III in the General Directorate of Tax Kemenkeu who served as Head of the General Division of Kanwil DJP South Jakarta. His motive for corruption and money laundering was to enrich himself, his family, or anyone else by abusing office. The conclusion of this writing is that efforts to combat corruption are still not optimal as many sides tempt wealth and take advantage of opportunities.

Many things are found in the market with various brands and forms, such as in liquid form, instant powder or tablets. The tendency of people today is to prefer to use products whose packaging and presentation are more practical and fast, because it does not need to require a lot of time in preparing it. One example of a health drink that can be found is ginger extract instant drink, where the product is generally made by taking the juice from the ginger rhizome and then further processing. Most of these products are found in powder form, while some are made in tabled or water form.

A community service scheme for implementing science and technology has been carried out from Srwiijaya University funding sources. Community service is carried out at the Ittifaqiah Islamic Boarding School for women in Indralaya, Ogan Ilir, South Sumatra. Participants who attended were 60 Islamic boarding school students in the science class, 10 science teachers and 2 Ittifaqiah administrators. Community service was carried out using lecture methods and demonstrations of making liquid lipstick in front of female students and teachers. The natural ingredients used in making lipstick in this service activity are beet root extract, virgin coconat oil (VCO), soy lecithin, gum Arabic, food flavors and food preservatives. There were 20 organoleptic tests carried out on Unsri female students on the liquid lipstick made in this service activity. Fifteen people said they really liked it, 3 people said they liked it quite a lot and 2 people said they liked the product a little. The survey on the results of service activities showed that 50 female students said they really understood how to make liquid lipstick, 8 students said they understood quite well how to make liquid lipstick with the red color of beetroot and 2 female students said they understood a little.

This research aims to investigate the influence of business ethic and religiosity on the perception of accounting students in Indonesia. The research methodology adopts a systematic approach to extract data from nine relevant articles throught Google Scholar search. Business ethic and religiosity have a positive impact on student’s ethical perception. The results indicate that out of the accumulated 9 articles, one research method was employed, namely quantitative. Among the 9 articles, 7 factors were identified as influencing the ethical perception of accounting students in Indonesia, including business ethic education, religiosity, love of money, Machiavellianism, equity sensitivity, understanding of accountant’s code of ethic, and emotional intelligence.

Cross-infection is one of the main risks faced in medical procedures, including tooth extraction in health facilities such as the dental clinic of the Health Center. This infection can occur through direct contact with blood, saliva, or non-sterile medical equipment, as well as through transmission from patients to medical personnel or vice versa. This study aims to evaluate the effectiveness of efforts to prevent and control cross-infection in tooth extraction procedures at the Dental Clinic of the Kassi - Kassi Health Center. The methods used in this study include counseling to medical personnel regarding cross-infection prevention protocols, including hand hygiene, use of personal protective equipment (PPE), and sterilization of equipment. Evaluations were conducted before and after counseling through questionnaires filled out by the participants. The evaluation results showed a significant increase in understanding, awareness, and implementation of cross-infection prevention protocols. Before counseling, only 60% of participants had a good understanding of cross-infection, while after counseling, this figure increased to 90%. Improvements were also seen in awareness of hand hygiene, knowledge of PPE use, sterilization procedures, implementation of SOPs, and handling of high-risk patients. The conclusion of this study shows that counseling and strict implementation of protocols can significantly reduce the risk of cross-infection in tooth extraction procedures. Therefore, it is recommended that similar counseling be held routinely to ensure consistent and sustainable implementation of infection prevention in the Puskesmas environment.

Herbal plants or often known as TOGA family medicinal plants are very diverse, the benefits of this family of medicinal plants are very diverse, ranging from curing flu to other serious illnesses. In life from ancient times until now, there are known methods of treatment, both chemical and herbal/traditional. Bay leaf is a plant with the Latin name Syzygium polyanthum which is one of the herbs most often used in traditional Indonesian cooking. Not only delicious food, the benefits of bay leaves also penetrate the world of health and beauty in the form of leaf decoction and bay leaf extract. Bay leaf extract also has benefits as a natural insecticide. One way to improve the body's immune system is by consuming substances or substances that are immunomodulatory. Immunomodulators are substances or drugs that can modulate the function and activity of the immune system. Immunomodulators can be obtained from traditional medicinal plants, such as turmeric, ginger and galangal. These three plants are native to Indonesia and have been used for generations to relieve various diseases. The aim of this community service activity is to provide education to elderly people about the use of bay leaves and galangal in relation to immunity and natural insecticides at Posyandu Beringin V, West Kedungwuni District.

This article discusses the pivotal role of Good Corporate Governance (GCG) Sharia in governing the Islamic banking sector, emphasizing ethical principles and Sharia values. The research employs a comprehensive evaluation using secondary data collection methods, specifically library research and internet searches. Data were extracted from journals and articles focusing on GCG. The assessment reveals that Islamic banks have generally implemented GCG principles such as accountability, transparency, fairness, and compliance with Sharia law effectively. However, the study identifies areas for improvement, particularly in comprehensive application of Sharia principles and more effective risk management. Instances of personal involvement within Islamic banking institutions underscore the need for enhanced adherence to these principles to uphold ethics and sustainability. Therefore, this article underscores the significance of a profound understanding and effective implementation of GCG Sharia principles within the operational framework of Islamic banking in Indonesia.

People really like hair coloring. However, most people do not know about natural dyes that can be used as basic ingredients for making hair dye and also lack understanding in choosing natural dyes used for coloring. For this reason, safe alternative dyes are needed, namely by developing natural dyes from plants that can be found nearby. This research aims to a) Analyze the results of hair coloring using teak leaf color extract, b) Analyze the results of hair coloring using henna leaf color extract, c) Analyze the comparison of hair coloring results using duan teak color extract and henna leaf color extract. This type of research is pre-experimental. The design used is a one shot case study. The population of this research is students of Cosmetology and Beauty, Class of 2023, Padang State University with 6 samples and 7 panelists. Data collection techniques are observation, documentation and questionnaire methods. The data analysis techniques used are normality test, homogeneity test and t test. Based on the results of research on hair coloring using teak leaf color extract, the color sharpness aspect is in the sharp category. In terms of evenness, the color has an uneven category. In terms of likes, panelists have categories of likes. Based on the results of research on hair coloring using henna leaf color extract, the color sharpness aspect is in the very sharp category. In the aspect of color evenness, it has an average category. In terms of likes, the panelists have a very like category. It can be concluded that there is a difference in the results of hair coloring using teak leaf color extract and henna leaf color extract. Where the average results of hair coloring using henna leaves are better than hair coloring using henna leaf color extract.

The aim of this study is to examine how PT Mayora Indah Tbk handles exchange rate variances and foreign currency transactions. At PT Mayora Indah Tbk, instances of exchange rate variances and foreign currency transactions arise from the existence of subsidiaries overseas, loans, export sales, and certain significant company acquisitions. The qualitative research method is employed, with PT Mayora Indah Tbk as the subject of investigation. The collection of data and information utilizes library research methods and information extracted from PT Mayora Indah Tbk's Annual Report. The findings of the study indicate that the treatment of exchange rate variances and foreign currency transactions at PT Mayora Indah Tbk aligns with the relevant PSAK. Nonetheless, the study is constrained as it relies on data from publicly distributed financial statements and concentrates solely on the account of other income exchange rate variances in the elaboration of financial statements. The researcher looks forward to improved and more intricate research endeavors in the future.

Transparent solid soap, namely soap in the form of a bar with a transparent appearance, the resulting foam on the skin is softer. Saffron has been used as a food ingredient, treatment, and traditional medicine since ancient times. The content of saffron is like saponins which can be used in making transparent soap. This study aims to formulate a transparent soap from saffron essence as a skin protecting property. This research includes the manufacture of saffron extract, manufacture of transparent soap and transparent soap test parameters including organoleptic test, pH test, foam stability test, water content test and preference test by respondents. Based on research results, saffron extract can be formulated into transparent solid soap preparations that meet the requirements for water content in accordance with SNI, namely for F0 9.12 ± 0.56, FI 8.6 ± 0.42, F2 8.6 ± 0.43, F3 8.6±0.93. For the results of the foam height test, it was found that the foam results were quite stable. For the results of the irritation test, it can be concluded that soap preparations containing saffron essence are safe to use because they do not show any side effects after use.