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The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

This design aims to determine the cash receipts system for new student registration in order to support the effectiveness of cash receipts for new student registration at SMP KARTIKA XI Bandung. This study uses a qualitative method with a descriptive approach while the software development method uses the water fall method. Data collection techniques using observation, interviews and library studies. Design information system using visual studio and ms.access. Based on the observations made, it turns out that the accounting information system for cash receipts for new student registration is still not perfect. The problems that occur are that the system used is still manual, the reports produced have not been presented quickly and accurately, the files presented are still in the form of hard files. The suggestions that the author gives, it is hoped that the school can manage finances using a good internet network and server. Thus, prospective students can access the software and servers more optimally.

Fever can be interpreted as a body temperature that is higher (>37°C) than normal temperature because of the temperature control center in the hypothalamus, the temperature control center balances temperature during health or fever by regulating the formation and release of heat. For this reason, the purpose of this study was to determine the antipyretic effectiveness of various concentrations of extracts. In this study, 5% peptone was used to induce fever in 15 white rats which were divided into 5 treatment groups. Groups 1 was given 1% NaCMC as a negative control, groups 2 was given paracetamol 9 mg/200gBB) as a positive control, groups 3 was given 10% lire leaf extract (2 mg/200gBB), groups 4 was given 20% lire leaf extract (4 mg/200gBB), and groups 5 was given 40% lire leaf extract (8 mg/200gBB). This results of this study obtained extract levels of 7,44% and there was a weak antipyretic effect at concentrations of 10% and 20% lire leaf extract, while the greatest antipyretic effect was found in 40% lire leaf extract, almost comparable to 9 mg paracetamol.

Turi (Sesbania grandiflora L) is native to Southeast Asia. This plant is used as a medicinal plant and also a vegetable. Turi (Sesbania grandiflora L) is a plant that is efficacious for the treatment of various diseases such as analgesic, antipyretic, diuretic and laxative. The purpose of this study was to identify the content of secondary metabolites in turi leaf extract extracted with ethanol, ethyl acetate and n-hexane as solvents. This research was conducted in two stages, namely extraction by maceration method using ethanol, ethyl acetate and n-hexane as solvents. And the identification stage of secondary metabolites consisting of identification of alkaloids, steroids, terpenoids, saponins and flavonoids. The results showed that the positive ethanol and ethyl acetate extracts contained flavonoids, saponins, terpenoids and steroids, while the negative n-hexane extract contained secondary metabolites.

Introduction.Effective therapeutic lack of communication between a nurse with patient resulted in the increasingly distress often what happens on patients can refuse to give the act of nursing by therapeutic lack of communication. Purpose of this research is to analyze The Relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado. This research used descriptive analytic method with cross sectional study approach. The sampling technique in this research used accidental sampling method. Method.Data collecting was conducted by observation and questionnaires. The collected data then processed by SPSS version 16.0. Result.The test result of chi-square got a significant value p=0,000 that shows that p value is smaller than α 0,05. Conclusion.of this research is the researcher found there is a significant relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado that is showed by the test result of chi-square that got (p) = 0.000 < 0.05. The value of 0,000 is below of value of alpha 5% (0,05).    

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

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.  

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Security is an aspect that is needed by all circles today. With security, it can reduce the risk of crime and worry about the crime. This study discusses a room monitoring camera system using a PIR sensor, if a movement occurs it will be detected by this sensor. To process it, NodeMCU is used, then using the Telegram Bot as a notification if a movement occurs. The way this system works is that the PIR sensor will detect the presence of people or not in the room that is given this security system, then NodeMCU will process the data to send notifications in the form of messages and the IP Camera will display live video broadcasts.

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Relationship skills can create a sales network and become an important part of a company to increase competitive advantage. The purpose of this study is to identify the inconsistency of the relationship between relational capability in competitive advantage and Pareto sales network assets as a mediator. The sample of this study came from food and beverage SME owners around the city of Semarang, Central Java. Respondent data was collected from 202 small and medium business sectors through questionnaires and interviews. This study used SEM-PLS for analysis. The results of the study found that (1) relational capability had a positive and significant effect on Pareto sales network assets; (2) relational capability has a positive and significant effect on competitive advantage; (3) Pareto sales network assets have a positive and significant effect on competitive advantage; (4) the greater the influence of relational capability on competitive advantage through Pareto sales network assets. The role of Pareto sales network assets has the potential to be a high leverage for competitive advantage in SMEs.

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.

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

The goal of this research is to audit and compare the innovation management capabilities of the two organizations using the audit tools proposed by Tidd and Bessant (Managing Innovation: Integrating Technological, Market and Organizational Change, 5th ed. Wiley, West Essex, 2014) which consists of from five dimensions: Strategy, Innovation Process, Learning, Innovative Organization, and Linkages. The sample was selected from each organization from the High Suggestion Department (HSD) and the Low Suggestion Department (LSD). Audit questionnaires were distributed to respondents. The results obtained from this study were processed and analyzed. Comparisons were made between the two organizations in terms of their innovation management capabilities. In addition, comparisons were made between HSD and LSD in each organization. Of the five tested dimensions of Audit has a high score; Therefore, it can be concluded that the organizations in this study have a higher innovation management capability. In addition, every organization must keep the various components of innovation management in balance to maintain them.

In order to achieve targets, companies need healthy funds to improve their performance. Companies can find out the availability of funds through the company's cash flow reports. This study aims to analyze PT KAI's cash flow ratio during 2014-2019. The research is descriptive quantitative by calculating the cash flow ratios. The cash flow ratio used is the cash liquidity ratio, which includes the operational cash flow ratio (AKO), the cash to interest coverage ratio (CKP), the capital expenditure ratio (PM) and the total debt ratio (TH). After calculating the ratio, do a growth ratio analysis during 2014-2019. The data used is PT KAI's audited financial statements for the 2014-2019 period. The results of the study show that PT KAI's cash flow ratio as a whole is still in a bad condition. The four ratios of operating cash flows used in this study, there are three ratios have a value of less than 1, namely the ratio of cash sweeps to current debt (AKO), the ratio of capital expenditure (PM) and the ratio amount of debt (TH). Meanwhile, one other ratio, namely the cash to interest coverage ratio (CKB), is worth more than 1.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

The purpose of this study was to determine whether there is an influence of internal organizational support perception toward affective commitment to change the employees of the Sekretariat Daerah Kabupaten Kerinci. As an independent variable, namely organizational support and the dependent variable is the affective commitment to change. The sampling process using a questionnaire which further calculation process validity test and reliability test. The analytical method used is linear regression and t-test to determine the magnitude of the influence between the internal organizational support perception for affective commitment to change. The linear regression equation of the results obtained was Y = 29.348 + 0.328X. The result of t-test value was 4.115 and the t-table is 1.668. Because the t value is greater than t-table, this indicates that there is a significant influence between the variables of Internal Organizational Support Perception on Affective Commitment to Change