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. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Feasibility study is the tool that is able to be consideration materials in making the decisions to receive or reject the investment proposed in developing or establishing the project/business planning. The research about analysis of business feasibility, instead of to know whether it is feasible or not of the value of investment criteria, it is also to know the amount of investment funds that needed, the existing market share, and any constraints that will be possible to occurs in the process of establishing that type of business. As for the objectives that will be obtained from this research is to conduct the analysis of business feasibility as viewed from several aspects, that are financial aspect, and social aspect.

This study examines the implementation of article 24 number 7 of 2013 regarding the regional regulation of Tulungagung Regency regarding the utilization of the road section. This research uses empirical law method. Based on this research, it was found that the goals and objectives to be achieved in controlling road use have almost been achieved, this is done by the Department of Transportation by controlling violations that have been shown for street vendors and illegal parking. The actions that have been taken are in accordance with the policies that have been implemented based on several things that have been stated in the Tulugagung Regency Regional Regulation No. 7 of 2013, which states that the Department of Transportation formed a team to conduct a raid aimed at bringing order to the violators.

Both teachers and students must adjust to the new teaching strategy, despite all limitations and chances in remote learning during the pandemic. To accomplish the learning objectives, educators must create their courses by utilizing the advantages of technology. In order to optimize students' learning potential, several things had to be taken into account when designing such a remote course. In order to address the issue, this study aimed to demonstrate how the English for Academic Reading course in Universitas ‘Aisyiyah Yogyakarta was developed using the ASSURE (Analyze Learners; State Objectives; Select Method, Media, or Materials; Utilize Media or Materials; Require Learners' Participation; Evaluate and Revise) model in the form of fully-online flipped classroom. The data was gathered through observation and library study. The obstacles and opportunities addressed by both educators and students throughout the remote learning practice were analyzed using a qualitative methodology. The course was developed by mixing synchronous and asynchronous class activities after taking the advantages and disadvantages of distance learning into account. The design included independent learning, content explanations, quizzes, class discussion, and collecting student assessment. Students were shown to be more motivated to study when synchronous and asynchronous class activities were used, according to the evaluations.

Research Objectives To determine the influence of discipline, motivation and compensation variables on employee work performance at PT. Wesitan Development Consultation in Makassar. To find out what variables are most dominant in employee work performance at PT. Wesitan Development Consultation in Makassar. The research method used is a quantitative research method. Simultaneously shows that discipline, motivation and compensation factors have a significant effect on employee work performance at PT. Wesitan Development Consultation in Makassar. Partially, discipline, motivation and compensation factors significantly influence employee work performance at PT. Wesitan Development Consultation in Makassar. Partially, compensation factors have a dominant influence on employee work performance, followed by discipline and motivation factors in community service.

The research objective is to determine the significance of the influence of human resource quality on customer service at PT. Katingan Timber Celebes (KTC) in Makassar, South Sulawesi Province. And to find out the variables that most influence customer service at PT. Katingan Timber Celebes (KTC) in Makassar, South Sulawesi Province. This research uses quantitative research methods. The independent variables are the variables of expertise, skills, experience and discipline which together have a significant influence on the company's customer service at PT. Katingan Timber Celebes (KTC) in Makassar, South Sulawesi Province. Of all the influencing factors (variables), it turns out that the skill variable is the most influential on the company's customer service at PT. Katingan Timber Celebes (KTC) in Makassar, South Sulawesi Province. This can be seen where the regression coefficient value is 0.375 which is greater than the regression coefficient value of the other independent variables.

The title of the counseling guidance teacher's efforts in dealing with delinquency in class XI students at SMA N 1 Batur, Batur District, Banjarnegara Regency, in this study has an educational background that is closely related to a strong character. Meanwhile, development in Indonesia is carried out as a whole, which requires quality human resources, various efforts for the formation of the nation's personality, especially in the younger generation. One of the efforts to improve quality resources is through education. However, every educational process, especially tackling delinquency, has an obstacle and obstacle, which occurs in SMA N 1 Batur, especially class XI, from this research it has a goal. 1) knowing the efforts of BK teachers in dealing with student delinquency; 2) knowing the method used; 3) knowing the inhibiting and supporting factors, by using qualitative methods that produce descriptive data, then data collection techniques through interview observations and documentation, in analyzing data systematically, organizing data, describing data into units and compiling into a pattern that produces a conclusion, namely learning that occurs at SMA N 1 Batur is in accordance with the objectives and procedures for learning, then in each lesson several factors, both supporting and inhibiting factors, are found from internal and external sources, and several efforts have been made by counseling teachers at SMA N 1 Batur Banjarnegara..    

Literary work is the author's reflection on the reality of life.This study aims to determine the intrinsic and extrinsic elements contained in the short story "a piece of a letter in silence" by Asma Nadia with a mimetic and objective approach. The method used in this research is through a qualitative descriptive analysis with a mimetic approach and objective approach in the work literature. The data analysis technique used is reading and observe short stories, collect data, describe, and drawconclusions from research results. The results of the research show that there are valuesthe reality of life in the form of social reality, the reality of life's struggle, the reality of the real world contained within short story "a letter in silence" with a mimetic approach.The conclusion of this research is that there is a phenomenon of reality values ​​within short story, in the form of the love struggle of a man without a name for a woman without a name even though it has no beautiful ending.

The context of this research is that writing skills are very important for learning, because they can train students to think, channel their desires, emotions, and express their ideas.. The use of documentary film media tells true stories about natural events in accordance with explanatory text material that tells about natural or social phenomena that can occur, such as about water, plastic which is the source of human life. The objective of this research, the researcher wants to know is there any effect of documentary film media on the writing skill of the fifth grade students of Sedatigede II Elementary School. While the research methodology used is quantitative by using a Quasi-Experimental design in the form of Nonequivalent Control Group Design. The research subjects were class V A as the experimental class and class V C as the control class at SDN Sedatigede II Sidoarjo with a total of 35 students. The data collection method used is an assessment in the form of a performance test with the task of writing an explanatory text. Using statistical analysis methods, the formulas used are normality test, homogeneity test and T-test. The test before and after using the media with the SPSS version 22 application were used. The results of this study were based on the results of the independent sample test data analysis, which showed the value of sig < 0.05, namely sig. (2-tailed) of 0.000. From these results, it was concluded that there was an effect of documentary film media on students' writing skills in the explanatory text material of fifth grade students of Sedatigede II Elementary School. This is reinforced by the significant difference in skill test scores in the experimental and control groups before and after treatment.

This article is a discussion of the analysis of the short story special gift by Honest Prananto which uses an objective approach, namely an approach that focuses on a literary work in a thorough and structured manner. The research method used is descriptive qualitative, namely a research method that focuses on what is thoroughly, deeply and broadly researched. By providing the results of the discussion in words and sentences as well as quality meanings without being compared with the results of other analyses. Thus the results obtained from this study are in the form of intrinsic elements: theme, point of view, plot, setting, character, character, style of language, and message from the short story special gift by Honest Prananto. It is hoped that this research can help friends in analyzing in depth the analysis of the short story A Special Gift by Honest Prananto.

This study aims to analyze the intrinsic and extrinsic elements in the short story, Lara Lana, by Dee Lestari using an objective and mimetic approach. The research method that I use in this analysis uses a qualitative descriptive method. The resource in this study is the short story Lara Lana by Dee Lestari. The data collection technique used in this study was to read critically and carefully the entire contents of the short story. The data analysis technique is discussing or reviewing the contents of the short story Lara Lana by Dee Lestari. The results of the research are to find intrinsic elements in the form of themes, points of view, plot/plot, setting, characters and characterizations, style of language, and message. You can also find social elements in the phenomena that occur in short stories that are related to real-world life in the form of 1) economic status (poor and rich) 2) bullying 3) love relationships in the novel Lara Lana by Dee Lestari.

The use of youtube, facebook, blogging, whatsapp, and twitter for purposes of learning by creating groups on the interests of certain discussion to do in the community. As a result of the rapid social media development has downloaded the social behavioural pattern. Gradually lead to the integrations that brings learning activities to be done in multimedia and used technology in education, because media in education has important role in communication. English is one of foreign language subject which has taught at schools.English lessons apply in all forms of social relations, both at school and in association community with the structure and function of each use education as media that will be tought and be the effectiveness lesson. So the objectives specified in the use of multimedia learning can be achieved in stimulating learning, students dare to ask questions, answer questions or comment on the content being delivered also increased teacher.

The prevalence of underweight in 2018 in Indonesia is 17.7%, consisting of 3.9% malnutrition and 13.8% malnutrition. Banten is one of the sixteen provinces in Indonesia showing a prevalence of underweight, where in 2016 the number of malnutrition in toddlers reached 1051 toddlers spread in 8 cities / regencies in Tangerang, Banten, in 2017 the number of malnutrition in toddlers was 74 toddlers. The Research Objectives is To find out the factors that are related to underweight status in children under five at Gunung Kaler Health Center, Tangerang Regency, Banten Province. Descriptive correlative study with case control approach. The sample in this study were toddlers at Gunung Kaler Health Center as many as 58 under five malnourished children and 58 under-fives with good nutrition taken by purposive sampling technique. Data was obtained by distributing questionnaires and measuring nutritional status. Data analysis using univariate and bivariate with chi-square test. The Results is There is a relationship between maternal knowledge (Value = 0,000; OR = 5,884), family income (Pvalue = 0.002; OR = 3,709), parenting style (Pvalue = 0,000; OR = 6,331), infectious disease (Pvalue = 0,000; OR = 4,222) with nutritional status of toddlers. Conclusions and Suggestions of this research are Mother's knowledge, family income, upbringing and infectious diseases are associated with poor nutritional status in toddlers. Puskesmas increase the frequency of counseling for mothers who have toddlers in particular. Besides that, there was a knock on door program by following up toddlers with under-nutrition status.

Background: The low level of breastfeeding in the first hour after birth and exclusive breastfeeding resulted in stunted growth of the baby, especially the weight and length of the baby. The government's first step in an effort to improve the health status of infants is to implement early initiation of breastfeeding (IMD). The results of a preliminary study on 4 infants who experienced an increase in body weight of 150-250 grams were previously carried out by IMD. Objective: Knowing the effectiveness of the IMD implementation on infant weight gain at the Kolelet Health Center Lebak Banten in 2022. Methodology: This research is quasi-experimental research with one-group pretest-posttest design method. The sample in this study were babies born at the Kolelet Health Center Lebak Banten in June 2022 as many as 30 respondents with a total sampling technique. The data were analyzed using the Paired sample t-test before the normality test was carried out. Results: The results of the univariate analysis showed that the baby's weight before the IMD was done on average = 2,965.00 grams and after the IMD was done the average = 3,333.67 grams so that an average difference was found of 368.67 grams. The results of the bivariate analysis showed that there was an effectiveness of the IMD implementation on the baby's weight gain with p = 0.000. Conclusions and Suggestions: The implementation of IMD is effective in increasing the baby's weight. Maternity mothers and their families are expected to increase their knowledge about the importance of IMD in order to increase their awareness in carrying out IMD to their babies and make mothers motivated to continue giving their breast milk without additional food so that the growth and development of babies can grow optimally and mothers avoid postpartum hemorrhage.

The problems of this research are (1) How is the reception of students of SMK Negeri 1 Dukuhturi regarding the ideology of heroism in the novel Sang Penggesek Biola?, (2) How is the ideology of heroism in the novel Sang Penggesek Biola?. The objectives of this study are (1) Describe the reception of students of SMK Negeri 1 Dukuhturi regarding the ideology of heroism in the novel Sang Penggesek Biola, (2) Describe the content of the ideology of heroism in the novel Sang Penggesek Biola. The research population was 32 students. Data collection methods used are interviews, questionnaires, and researcher notes. Data analysis used descriptive qualitative. Based on the results of the study, it is known that the reception of female gender and male gender has similarities and differences. This is because the female gender carries her feelings while the male gender focuses on the impact of an event on the plot. In line with that, Yudhi Herwibowo's novel Sang Penggesek Biola has an ideology of heroism that can be seen through the thoughts of the main characters

Main problem: The influence of 7-P marketing (Product, Price, Place, Promotion, People, Physical Evidence, Process) on purchasing decisions. Objective: Analyze the influence of 7-P Marketing on Purchasing Decisions. Originality: The Influence of 7-P Marketing (Product, Price, Place, Promotion, People, Physical Evidence, Process) on Purchasing Decisions. Method: An important examination technique used in this exploration is the explanation strategy. Result: The combination of the 7P views (item, cost, place, progress, individual, physical evidence, process) influences purchasing choices, with the greatest impact covered by tangible evidence factors and the smallest impact is the cost variable. The details of the advertising system obtained are: following the spatial plan

Analysis of the performance of the device requires a measure of performance based on results that are balanced to measure success in meeting goals and objectives. Performance measurement is based on the function of the work area and allowances is a useful tool in the effort to achieve the goal. Through the assessment process work areas and allowances can provide objective assessment in the achievement of the performance of the device, so it helps in management decision making. This type of research is quantitative by using a sample of 91 devices in Jetis Mojokerto. This source of research data obtained from the respondents' answers on the questionnaire were then analyzed using multiple linear regression analysis. The results showed that the first hypothesis is empirically proven that working areas and allowances simultaneously significant effect on the performance of the device in Jetis Mojokerto. Further testing in partial work area has no significant effect on the performance of the device, but the office allowances significant effect on the performance of the device in Jetis Mojokerto. This has some consequences allowances have a dominant influence on the device performance than variable working area.

The lack of public awareness in implementing Health protocols in the prevention and handling of Covid-19 is the reason for providing education or knowledge of citizens on the importance of maintaining health protocols. The objectives of this community service program are 1) to increase public knowledge and provide correct information on how to prevent and handle Covid-19, 2) to help realize government programs so that they can run the Clean and Healthy Lifestyle (PHBS) and Healthy Living Community Movement (PHBS) program. GERMAS) which is programmed by the government such as washing hands in running water, using hand sanitizer, using mouth masks, maintaining distance, 3) assisting the government in disseminating correct information about how to prevent and handle COVID-19 through mass media, both print media such as brochures. / leaflets and electronically through social media, 4) increase the sense of security and comfort for the community to carry out activities outside the home such as worshiping in public places and other activities, because disinfectants have been sprayed regularly in certain places, 5) assisting the government in implement a vaccination program mass by providing correct information and knowledge about the vaccination program as a preventive effort to prevent and handle covid-19 and 6) the realization of people who are aware of the importance of maintaining health. The method of activities carried out is using the Participatory Rural Appraisal (PRA) approach, Observation, Focus group discussion (FGD) approach, counseling, mentoring/monitoring, providing follow-up and program evaluation. The results of this activity showed a very positive response from the residents of the Linggasirna Community, Sariwangi District, Tasikmalaya Regency with this activity, we even received a report from the village head that more than 60% of residents who had vaccinated so far had only 15% of the total population. inhabitant. The outputs of this activity are: 1) publication in local print mass media, and 2) producing scientific publication articles published in accredited National Journals with ISSN.

Background: Spinal anesthesia is a type of extensive nerve block by inserting a local anesthetic drug into the subarachnoid space at the lumbar level (Rehatta, 2019). This method produces anesthesia by blocking transmission, deactivating motor and sensory abilities, thus creating loss of pain sensation in the perineum. lower abdomen to lower extremities. Among the effects of spinal anesthesia that often occur, post-spinal anesthesia headache is a complication that often does not receive special attention. Due to the minor effects of spinal anesthesia. Management of headaches after spinal anesthesia, one of which is using non-pharmacological techniques with Head Up therapy, namely providing a 30 degree head elevation position with the aim of increasing blood flow to the brain in an effort to maximize oxygen flow to the brain which is believed to reduce the sensation of headaches. Objective: To analyze the effect of giving Head up therapy on headaches in post-operative patients with spinal anesthesia. Method: This research is a quantitative research using a type of experiment with a pre-experimental design, post-test control group design. Sampling technique: accidental sampling Population: The population of this study was 300 people. Sample: This study involved 76 respondents with a division of 38 respondents who were given Head Up therapy and 38 respondents who were not given Head Up therapy. Data analysis: Data were analyzed using the Mann Whitney test. The research instruments were Head Up SOP and Posttest Numeric Rating Scale (NRS) questionnaire. This research was carried out in February-April 2024 at Dr Hardjono Ponorogo Regional Hospital. Results: Based on research and after data analysis, the significance value (P value) in the Mann Whitney test was 0.001 (p>0.05). Conclusion: It was found that there was an effect of giving Head up therapy to post-operative patients with spinal anesthesia

Background: General anesthesia is the act of administering a combination of drugs during surgery with the aim of reducing consciousness and eliminating pain in the patient. There are 2.5% of patients experiencing intra-anesthesia complications including hypotension.Objective: To determine the comparison of giving fluid loading and reducing inhaled gas with giving ephedrine to prevent hypotension in patients in central surgery installations.Research Metod: Quantitative method with experimental research type with quasi-experiment. This research used a Pretest-Posttest Two Group Design with 22 respondents.Research Result: Based on test statistics, it is known that the results of the Independent Sample T Test data analysis test show a P value (>0.05), namely H0 is accepted. Based on this test, it was concluded that there was no significant relationship between administering fluid loading and reducing inhaled gas with administering ephedrine to prevent hypotension.Conclusion: Based on this research, researchers are more effective in using fluid loading and reducing inhaled gas than administering ephedrine in the ETT technique for general anesthesia.