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The study aims to examine 1) The effect of Information asymmetry on earning management, 2) The Effect of bonus compensation on earning management, 3) The leverage effects on earning management of the manufacturing companies that were anlisted in BEI. The independent variables applied are information asymmetry, leverage and bonus. The methodology used multiple linear regression analysis and purposive sampling which comprising the whole number of 162 sample in 2008-2016. The research findings indicated that between the listed variables, information asymmetry and leverage hold positive impacts on profit management of long term discreationary accrual, but did not hold any on short term discretionary accrual. Meanwhile bonus hold positive impacts on profits management of short term discretionary accrual but did not hold any on long term discretionary accrual.

Early marriage is now a serious problem not only at the national level but at the regional/regency/city level. Early marriage is one of the strategic youth issues that must be resolved immediately. One of the government's strategies in reducing the number of early marriages is the Marriage Age Maturity Program (PUP). Through this program, every government, academician, community and early marriage eradication group collaborate in the success of the program. The educational activity on Marriage Age Maturity (PUP) which was carried out at MA NW Bagik Payung Selatan went smoothly, it's just that there were a number of problems, namely in terms of the characteristics and mindset of students who still underestimate the dangers of early marriage. In addition, the environment where they live is also supportive when they do underage marriages. This service uses an interactive approach with the FGD method. Efforts to reduce the number of early marriages at MA NW Bagik Payung Selatan must be supported by the school and parents, not only the government's task so that the Marriage Age Maturity Program (PUP) can produce optimal results  

The Financial Services Authority (OJK) as a regulator of the money management sector, especially the financial sector, must adequately equip its capabilities to properly implement and support financial management sector activities. economic growth. OJK has a position in managing Islamic banks. The description of Islamic commercial banks is very important because they are only marginal in accelerating the development of the financial economy, especially micro, small and medium enterprises (MSMEs). The Financial Authority carries out the functions, duties, authority to regulate and control activities in the financial sector in an integrated, independent and responsible manner, particularly in the world of banking. The problems of this research are: First, how independent is the Financial Services Authority in regulating and supervising banks? Second, what is the role of the Financial Services Authority in regulating and supervising banks? Third, what is the role of the Financial Services Authority in consumer protection and consumer investigations? The type of research method is normative law and the type of research is descriptive. In conclusion: First, other parties do not interfere with the independence of OJK in its regulation and are found to be inseparable from government interference. Such deals can lead to government intervention. Second, the role of OJK in regulating and supervising banks related to the regulation and supervision of micro stability is very broad. Third, OJK's role in consumer protection is to inform and educate the public about the good quality of the financial sector, its services and products. Stop if it can harm consumers. It is recommended: First, in addition to regulating the independence of the OJK, there must also be freedom from state intervention, so that the government cannot intervene. Second, that the OJK really places the interests of the national economy and not the interests of entrepreneurs as the center of its regulatory task. Third, clarify the provisions that make it easier for the OJK to handle consumer complaints, so that there is no prejudice as if the OJK is providing financial support to consumers.  

The purpose of this study was to analyze the influence of knowledge of young women on the incidence of anemia in the city of Serang. The method used in this research is literature study by collecting data from a number of relevant literary references. The results of the study, from several literature reviews, found that young women had sufficient knowledge about anemia, and 77 (53.1%) young women had insufficient knowledge about anemia. As many as 92 percent of school-age girls in Serang City have anemia or anemia. This figure is the result of an anemia survey by the Serang City Health Office. The results of research on young women show the results of the level of knowledge of young women about anemia with the incidence of anemia. This is proven by the high level of anemia and the low level of knowledge of young women about anemia in the city of Serang  

This study explores the utilization of simple Augmented Reality (AR) technology to enhance customer engagement in the marketing programs of small and medium-sized enterprises (SMEs), specifically focusing on Anna Rental Perlengkapan Bayi in Semarang. The research employs an experimental design, developing and evaluating an AR-based information system prototype. Data collection methods include structured interviews, direct observations, and analysis of Instagram post performance. Results indicate a significant increase in customer engagement with AR content, showing an increase from fewer than 100 viewers for regular content to approximately >200 viewers for AR content, with 5% of these engaging further by clicking the AR link and 2% proceeding with a call-to-action. These findings align with existing theories on the effectiveness of interactive technologies in marketing. The study concludes that AR technology can substantially enhance customer engagement and suggests that SMEs adopt such technologies for improved marketing outcomes. Practical implications highlight the need for training and support for SMEs to implement AR effectively. This research provides a foundation for further studies on AR applications in SME marketing strategies in Indonesia.

Medical records are an important part of reporting and recording as well as assisting the implementation of service delivery to patients, one of which is a summary form for discharge patients, which includes all services that have been provided to patients. It was found that there were still medical records that were not 100% complete according to service quality standards at the Tarakan Hospital, Jakarta. Researchers analyzed the medical records of inpatients for COVID-19 cases, especially the summary form for discharge patients. This study uses a descriptive method with a quantitative analysis approach. The purpose of this study was to determine standard operating procedures and calculate the percentage of completeness of inpatient medical records on the summary form of inpatient discharge patients in the case of covid-19 in March 2022, and to find out the obstacles in filling out the summary form of inpatient discharge in cases of covid-19 . Based on the results of a study of 152 medical records of hospitalized patients with COVID-19 cases, the average completeness rate was 92% complete and 8% incomplete. The need to resocialize standard operating procedures for filling out medical records and the need for hospital director decisions regarding the discipline of filling out medical records should be able to be carried out properly and on time .    

Patient is a person who, directly or indirectly, consults a doctor or medical service about a health problem in order to receive the medical care the patient needs. After registering, patients need to wait until they get health services from the intended poly. The waiting time is understood as the time required from the arrival of the patient to the moment when the specialist performs the service. This study aims to review the length of waiting time for cardiac outpatient services at the Cilandak Marine Marine Hospital in 2022 using a quantitative approach with descriptive research methods, namely conducting direct interviews with outpatients and directly reviewing the length of waiting time for patients. 74 patient samples, there were 23 patients (31.08%) whose waiting time was appropriate or below the minimum service standard of waiting time (≤60 minutes), while for 51 patients (68.92%) the waiting time did not meet the minimum service standard of time. waiting time (>60 minutes), with an average patient waiting time of 96 minutes. The fastest waiting time for patients is 41 minutes, while the longest waiting time for patients is 173 minutes. Factors that cause long waiting times for outpatients are the inadequate number of medical record officers and medical personnel, the number of patients who come at the same time, causing queues at the registration counter and queues at the poly, doctors' practice hours are quite at odds with registration hours at the counter, negligence of the patient when registering, not carrying a medical card, not carrying the necessary documents, and not the patient concerned who registers, and the number of medical personnel and officers is not sufficient.    

This study aims to determine: Performance of Working Groups (Pokja I, Pokja II, Pokja III, and Pokja IV) PKK Mande Village in implementing ten work programs related to women's empowerment.The type of research is descriptive quantitative. Data collection techniques used, namely: questionnaires, documentation, and interviews. The population in the study were the administrators and members of the PKK Mande Village, totaling 27 people, consisting of 14 administrators and 21 members. The sampling technique in this study used saturated sampling technique. The sample in this study were administrators and members of the PKK Mande Village, totaling 35 people. Data analysis techniques used in this study using descriptive statistical methods. The results of the research obtained, namely: 1) The performance of the Working Group (Pokja I) in implementing the work program of appreciation and practice of Pancasila and gotong-royong can be done very well. 2) The performance of Pokja II PKK Mande Village in implementing the skills education work program is very well implemented and the cooperative life development work program cannot be implemented. 3) The performance of Pokja III PKK Mande Village in implementing the food work program is very well implemented while the clothing and household management work programs are less well implemented.

The development of the culinary industry and urban lifestyle in large cities like Bekasi is increasingly demonstrating competitive dynamics. Urban residents are not simply looking for places to eat and enjoy coffee, but also for social spaces that offer experiences, identity, and quality tailored to customer needs. Kaizen Heritage Coffee Bekasi presents itself as a destination and lifestyle space that embraces the concept of blending heritage values. To explore the factors influencing customer preference for Kaizen Heritage Coffee Bekasi, a series of methodological steps will be undertaken, including secondary data analysis, surveys and interviews, and quantitative and qualitative data analysis. Through this qualitative approach, the research seeks to explore the experiences and perspectives of visitors to Kaizen Heritage Coffee Bekasi in depth. In depth of interviews were conducted with the 30 respondents, providing insights into key elements such as service quality, the location's atmosphere, and the values ​​espoused by Kaizen Heritage Coffee Bekasi.

The purpose of this study was to determine the effect of the product quality characteristics of Bank BSI on student satisfaction at UIN SMH Banten. This study uses a quantitative approach and survey techniques. A total of 33 students from UIN SMH Banten received the question sheets. The analysis of the collected data was carried out using descriptive and inferential statistical methods. Product Features Bank Syariah Indonesia's digital product, BSI Mobile aims to facilitate customer transactions and provide information to customers through the features offered. The second most important factor is feature development because product features are undeniable product benefits and characteristics that customers can directly use. Simple linear regression tests, t-tests (individually), F-tests, and validity tests were used to demonstrate and analyze. These results indicate that since the corrected elemental overall correlation is greater than 0.3, the product characteristics related to student satisfaction have been accepted as valid. The BSI Mobile-Product Mark is known to have a significance value (Sig.) of 0.000, which indicates that the significance value of the BSI Mobile-Product Brand is less than 0.05 (= 5%). Therefore, this shows that H0 will be rejected and H2 will be accepted. The main result of this study is that there is a significant relationship between student satisfaction at UIN SMH Banten with product features of BSI Mobile.  

The income earned by companies in the field of outsourcing comes from all forms of work contracts and also management fees, which means that it comes from all kinds of service revenue in the field of outsourcing as income obtained directly from all areas of sales activity in the service sector. Outsourcing in the field of companies comes from the existence of work agreements, as a form of income accounting treatment at the Ions Solusi Objective company. The main part in managing the company is in the field of recognition, presentation and measurement. The methods used in this study were interviews and documentation as the main part of the data analysis as the main part of the qualitative descriptive. The results of the study are that there is an accounting treatment that originates from outsourcing service revenue from PT. Ion Solution Objective seen from the recognition, presentation, and measurement. Revenue from outsourcing services is in accordance with the rules that apply in SAK ETAP  

The purpose of this study was to determine the growth of cash flows and the effectiveness of using cash flow reports as an indicator of the financial performance of the Magelang city government in 2018-2021. This study uses a quantitative descriptive method based on secondary data, namely the cash flow report of the Magelang city government. The data was taken through the official website of the Magelang City government. Based on this research, it can be seen that the overall cash flow growth in 2018-2021 for operating, investment, financing and transitory activities indicates a fairly good financial performance from the Magelang city government. In addition, relatively high free cash flow indicates that the Magelang city government has cash left that can be used for various activities to support high-quality public services

Conflict management studies are needed because it is still difficult to find previous studies that address this topic in depth and considering that some companies have not optimally implemented conflict management programs both inside and outside the company. The purpose of this literature review is to find and examine various definitions of conflict management based on the broad context of previous research. The type of data used in this literature review is a type of secondary data in the form of articles and research journals totaling 29 articles and research journals both nationally and internationally with the journal publication year 2011-2022. The data collection method used in this literature review was a literature review with the help of the Google Scholar and Mendeley databases. The data analysis technique used in this literature review is a bibliometric-based data analysis technique with the help of VosViewer 1.6.19 software to obtain a more comprehensive visualization of conflict management. The results of this literature review are based on the results of bibliometric data analysis through the context of previous research which shows that each study places a different focus or concentration on conflict management. Teams and organizations have 29 outcomes from conflict management in the form of leadership style, job satisfaction, innovation and productivity are the four antecedents of conflict management. Conflict Management Style, Job Satisfaction, Organizational Performance, Innovation, Leadership Style, Emotional Intelligence are the six consequences.    

The aims of this research are 1.  to find out environmental management policies in Indonesia in general; 2.  know the environmental management policies in Tulungagung Regency; 3. knowing environmental problems in Tulungagung Regency; and 4.  knowing the role of the community in maintaining, protecting, and preserving the environment. This study uses a qualitative approach to content analysis, using the literature study method. Sources of data used, namely articles, journals, research reports, and other sources that have a good reputation. The results of this study indicate that environmental problems in Tulungagung Regency are increasing pollution and increasing the volume of waste. Apart from referring to Law Number 32 of 2009, the local government also has a regional regulation, namely the Tulungagung Regency Regional Regulation Number 14 of 2018 concerning Environmental Protection and Management. The Tulungagung Regency environmental management strategy focuses on environmental functions, especially controlling environmental impacts by preventing, restoring environmental damage and pollution in the framework of achieving environmental goals of sustainable and environmentally sound regional development.

Abstract Main problem: the influence of self-efficacy and business financial management knowledge on entrepreneurial intentions. Objective: to determine and analyze the influence of self-efficacy and business financial management knowledge on entrepreneurial intentions. Originality: the influence of self-efficacy and business financial management knowledge on entrepreneurial intentions. Method: this exploration is quantitative and is applied due to the influence of two or more factors explicitly when building a relationship. Results: self-efficacy has a positive and extraordinary impact on the desire for entrepreneurship. Knowledge of financial management influences the desire for entrepreneurship in central java.    

This research discusses marketing that occurs in the existing Shopee Marketplace in connection with the current implementation of Islamic business ethics, Shopee sellers must maintain integrity and honesty. The phenomenon that occurs is honesty, where the seller displays an accurate and honest product description. using primary and secondary data methods. Informants in this research include sellers at the Shopee Marketplace in the city of Sampang and outside the city of Sampang. Using an approach with qualitative research methods. To check and test data validity techniques, use the Triangulation method. Data analysis in this research was carried out through the stages of data reduction, data presentation, and drawing conclusions as the final goal. The research results show that in Islamic Business Ethics in marketing on the Shopee Marketplace it is important to prevent practices of manipulation, intimidation or immoral behavior towards buyers which include: Unity, Balance, Free Will, Responsibility Responsibility), and Truth. The conclusion in this research is that the implementation of Islamic Business Ethics in marketing activities at the Shopee Marketplace has not been fully implemented in its entirety. The importance of applying Islamic Marketing Ethics by interacting with sellers in the marketing process to provide a deeper understanding.

In the era of educational technology disruption, the role of general teachers including Christian religion teachers plays an important role in realizing learning in the era of technological disruption, by changing teaching strategies, methods and media. What is assisted by the development of digital technology with the support of the internet, remains effective in implementing learning effective. The problems faced are inseparable from the growth of the digitalization revolution in the field of education, where the use of information technology is a connecting factor. It is necessary to adjust pedagogical visualization. In this regard, the author uses library research techniques to find sources of material in various sources of literature, such as journal articles, books, published articles and other information on the internet. Teachers are required to have academic, intellectual, professional, ethical, and halal qualifications. As a result, Christian professional expertise in the field of Christian education also encourages him to consider himself a teacher, especially in his class. In conclusion, the era of disruption to the performance of PAK teachers is the impact of the Industrial Revolution 4.0 era. Currently is a period of upheaval that disrupts the comfort, peace, and welfare of PAK teachers in carrying out their teaching duties and responsibilities

Learning media greatly determines the effectiveness and efficiency of achieving learning objectives. This development was carried out with the aim of making PBL-based physics worksheets on parabolic motion material and its application as an alternative medium for physics lessons. Parabolic motion is circular motion whose trajectory is a parabola. This study uses a research design methodologyResearch and Development or research and development. Based on the research results assessed by material experts and media experts that PBL-based physics worksheets on parabolic motion material and its implementation have a feasibility index of 80 and 87 which fall into the feasible category.

This study aims to determine the feasibility of LKPD through validity activities. The research method used is descriptive quantitative research. The data was collected by providing an instrument in the form of LKPD, where the data in this study was in the form of data from the validation results of LKPD. The results of research on the validity of LKPD are based Problem Based Learning it can be seen that the average value of the total validation is 84.38% with a very good category. LKPD Physics based Problem Based Learning in class X Newton's Law material can be said to be valid and can be used as one of the teaching materials to support the physics learning process in accordance with the Independent Curriculum.

Layout is one of the strategic operational decisions that also determines the efficiency of the company's operations in the long term. The right layout shows the characteristics of the adjustment of the layout of the operational facilities with the products or types of services produced and their conversion processes. A good layout will contribute to increasing the company's productivity. CV. ESA is a furniture company that produces multi-products with a make-to-order production system. The layout of the production department at CV. ESA has problems in terms of the distance of moving the cutting results to the installation of the frame which is less efficient. The purpose of the study is to find out and redesign a good production facility layout so that it can minimize the distance and cost of material handling at CV. ESA Banyuwangi. The results of the redesign of the production facility layout concluded that the effective and efficient arrangement of the department layout is in the sequence B C I J K M N O. From the results of data processing, it was obtained about the redesign of the production facility layout in order to obtain a comfortable work area and to minimize the distance of material movement with a total distance of movement per day of 2,516 smaller than the initial layout of 4,916. Calculation of optimum material transfer costs for the initial layout Material transfer costs per month = Rp 23,990 while in the proposed layout Material transfer costs per month = Rp 12,239.