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Subtitution of kelor leaves flour in making Cup Cake hopefully become new innovation in Cup Cake product and can improve economical amount of kelor plant. Purpose of this research are: 1) Knowing the sensory characterictic of Kelor Leaves Cup Cake; 2) Knowing people acceptance to Kelor Leaves Cup Cake. Method used in this research by using library method, documentation, experiment, and hedonic test. Experiment in making Kelor Leaves Cup Cake held in laboratory of culinary art study program at AKS Ibu Kartini, Jl. Sultan Agung No. 77, Gajahmungkur District, Semarang City. Addition percentage of kelor leaves flour in making Kelor Leaves Cup Cake as amount of 5%, 10%, and 15% from flour weight. Result of this research shows that Kelor Leaves Cup Cake product has sensory characteristic included sweet flavour with taste of kelor leaves, colour from greeny yellow until dark green, tekxture hard sponged and specific aroma of Cup Cake (margarine aroma with kelor leaves aroma). Panelists aceptance to Kelor Leaves Cup Cake by hedonic test result shows that panelists choose Kelor Leaves Cup Cake with addition of kelor leaves flour as amount of 15 %. It is concluded that there is innovation opportunity from Cup Cake with addition of kelor leaves flour.

Backgroud: Nausea and vomiting (emesis gravidarum) are symptoms that often occur in 60-80% Primigravida and 40-60% Multigravida. The causes of nausea and vomiting vary, among others, due to hormonal changes in the body, psychological, to lifestyle. The purpose of this study was to determine the description of knowledge of trimester 1 pregnant women about emesis gravidarum. Methods: This research design uses descriptive research type. The sample of this study was the first semester pregnant women who came to have their pregnancy examined at the Rasoki Labuhan Public Health Center in August 2018, amounting to 30 people. The sampling technique uses accidental sampling. The research instrument was in the form of questionnaire sheets and mother's MCH handbook. Results: Data processing techniques starts from editing, coding, tabulation and finally data analysis. From the total of 30 respondents, 7 (23.3%) data have good knowledge, 16 (53.4%) respondents have sufficient knowledge and 7 (23.3%) respondents who have less knowledge about emesis gravidarum. It is expected that first trimester pregnant women will seek more complete information on emesis gravidarum.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Bintaro (Cerbera manghas L.) is widely used as an analgesic, anticonvulsant, cardiotonic, and hypotensive activity. In Thailand bintaro is used as traditional medicine such as bark used as an antipyretic, laxative and in the treatment of dysuria. The flower part is applied to treat hemorrhoids. Secondary metabolites are chemical compounds contained in plants that can be drawn by a suitable solvent through extraction methods. The purpose of this study was to determine the content of secondary metabolites contained in bintaro leaf extract using ethanol, acetone, and n-Hexan solvents based on phytochemical screening. This research was carried out through two stages, namely extraction using maceration method using ethanol, acetone, n-Hexan and phytochemical screening solvents consisting of screening alkaloids, terpenoids, flavonoids, steroids, saponins, and tannins. The results showed that the bintaro leaf ethanol extract positively contained flavonoids, saponins, and tannins. The acetone extract of bintaro leaves positively contains, saponins and tannins. N-hexan daun bintaro extract positively contained steroids and alkaloids in testing with Dragendorft reagents, and was positive for Wagner reagents and negative for testing with Mayer reagents

The safety of loading and unloading workers is influenced by several factors including K3 Management, Workforce Behavior and Personal Protective Equipment. Of the three, they have an important role in improving the safety of loading and unloading workers with satisfactory results. The purpose of this study was to determine whether there is an influence of K3 Management, Workforce Behavior and Personal Protective Equipment on the Safety of Loading and Unloading Workers at Nilam Terminal PT. Pelabuhan Indonesia III (Persero) Tanjung  Perak SurabayaBranch The results of the analysis with statistical tools SPSS V.21 program obtained multiple linear regression equation Y= -1,150 +0,350 X1 + 0,408 X2 +0,318 X3 + . The results of the multiple linear equations show that there is a positive and significant influence between K3 Management on the Safety of Loading and Unloading Workers (t count 4,092 > t table of 1.99085), Labor behavior on the Safety of Loading and Unloading Workers (t count 3.251 > t table of 1.99085), Personal protective equipment against loading and unloading worker safety (t count 2.944 > t table 1.99085), individually K3 Management, Workforce Behavior and Protective Equipment affect the safety of loading and unloading workers.

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.

MSMEs in Bangka Belitung Islands Province experienced several obstacles in developing their MSMEs. Data for 2018 shows that the number of MSMEs in Bangka Belitung Kepulauang Province has decreased dramatically. The decreasing number of MSMEs from active to inactive, because these MSMEs are less able to survive in the increasingly fierce competition, so only MSMEs that survive are MSMEs that have creations and innovations according to needs of community Weak dimensions in the big five personality reflecting the unpreparedness of SMEs to compete and synergize. This study wants to see how the objective conditions dimensions big five personality SMEs in City of Pangkalpinang. The sample of study was Pangkal Pinang City SMEs practitioners with quantitative research methods processed from results of questionnaires. results of study showed that Openness to experience, Conscientiousness, Extroversion, and Agreeablenss, had a positive and significant effect on increasing MSMEs in Pangkalpinang City, while Neuroticm had a negative and significant effect on increasing MSMEs in Pangkalpinang City.

This study aims to apply Lean Manufacturing to Reduce Waste in the Production Process (Pole Posh) of Guardrail Products. The object of research is the result of the production of posh pole PT. XXX. The approach used in this research is descriptive qualitative approach. Descriptive qualitative research is meant about understanding phenomena that occur in the object of research. The snowball sampling method which is a sampling technique based on interviews or correspondence by asking for information from the first sample to get the next sample until research needs are met, in this study the snowball sampling method is used to select the correspondence at PT. XXX to find out the type of waste that occurs during production process in order to conduct further analysis in this study. Data collection techniques with primary data and secondary data, while data collection techniques with secondary data, observation and interviews. Data analysis technique used Value Stream Mapping

Measurement of firm performance becomes very important for management to evaluate and planning for future goals. Several factors can affect firm performance, including profitability, ownership structure, and company size. For that this study aims to examine the effect of profitability, ownership structure, company size on firm performance with capital structure as an intervening variable. Data obtained during the period 2016-2018 from manufacturing companies listed on the Indonesia Stock Exchange. The results in this study indicate profitability, ownership structure and firm size simultaneously (together) affect the capital structure. Profitability, ownership structure, firm size, and capital structure simultaneously (together) affect the firm's performance.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

The purpose of this study is to determine the effect of profitability, liquidity, leverage on firm value and determine the effect of dividend policy in moderating the relationship of the effect of profitability, liquidity, leverage on firm value. This research is a quantitative research. The population is 154 manufacturing companies listed on the Stock Exchange in 2016-2018. The sampling method uses a purposive sampling method and a sample of 39 companies is produced. Analysis using multiple linear regression and MRA (Moderated Regression Analysis) using SPSS software version 24. The results showed that: 1) Profitability and leverage have a significant positive effect on firm value, while liquidity has no effect on firm value, 2) Dividend policy is able to moderate relationship between the effect of profitability on firm value, 3) Dividend policy is not able to moderate the relationship of the influence of liquidity on company value, 4) Dividend policy is able to moderate the relationship of the influence of leverage on firm value.

Global environmental changes have increased the complexity and disarray of the competitive environment, resulting in severe competition and placing pressure on each player to hone their creative business skills. At this point, the company realized that using its human resources would be its last remaining option for resolving the problem. In other words, enhancing organizational performance motivates staff to produce top-notch work. As a result, from the beginning of the job relationship until it is over, efforts must be made effectively. Discipline may motivate workers to carry out any duty successfully. Therefore, you must try to become an expert in the discipline. This study set out to determine how much the employees' level of education and work ethic influenced their performance at the Semarang District Social Service. The data used in this inquiry were based on the survey's fundamental information. The sample for the study consisted of every employee of Semarang District Social Service.

Background: Childbirth is a physiological thing where there is a series of processes that end with the release of the conception by the mother. The labor process is identical with the pain that will be experienced. All women who give birth will experience pain during labor and statistically, labor pain cannot be tolerated by two out of three mothers. Purpose: The purpose of this study was to determine the effect of Pranayama Yoga on First Stage Childbirth Pain. Methods: Pre-experimental research design with one group pretest posttest design. This research will be carried out for first-time active mothers in Midwife Independent Practice in November-December 2018. The sample that will be used in this study are all first-phase active mothers in Midwife Independent Practice in November-December 2018. Results: The results of this study are partly Most respondents experienced severe pain before being given Yoga Pranayama as many as 27 people (90%), and most respondents experienced moderate pain after being given yoga pranayama as many as 16 people (53.3%). The results of this study found that there was an influence of Pranayama Yoga on Active Stage I Stage Pain Pain with a value of p 0.00, indicating there was an influence of Pranayama Yoga on Phase I Active Stage Pain in Midwife Independent Practice with a value of 0.00 <0.05. Conclusion: There is a significant effect of Yoga Pranayama on the Pain of the Active Phase I Labor. ABSTRAK Latar Belakang: Persalinan merupakan hal yang fisiologis dimana terjadi rangkaian proses yang berakhir dengan pengeluaran hasil konsepsi oleh ibu. Proses persalinan identik dengan rasa nyeri yang akan dijalani. Seluruh wanita yang melahirkan akan mengalami nyeri selama proses persalinan dan secara statistik rasa nyeri persalinan tidak dapat ditoleransi oleh dua dari tiga orang ibu bersalin. Tujuan: Tujuan dari penelitian ini untuk mengetahui Pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I. Metode: Desain penelitian praeksperimental dengan one group pretest posttest design. Penelitian ini akan dilaksanakan pada Ibu bersalin kala I Fase Aktif di Praktik Mandiri Bidan (PMB) pada bulan  November-Desember 2019. Sampel yang akan digunakan pada penelitian ini adalah semua Ibu bersalin kala I Fase Aktif di PMB pada bulan  November-Desember 2019. Hasil: Hasil penelitian ini sebagian besar responden mengalami nyeri berats ebelum diberikan Yoga Pranayama yaitu sebanyak 27 orang (90%), dan sebagian besar responden mengalami mengalami nyeri sedang setelah diberikan yoga pranayama sebanyak 16 orang (53,3%). Hasil penelitian ini mendapatkan hasil bahwa terdapat pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif dengan nilai p 0,00, menunjukan ada pengaruh Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif di PMB denganp value 0.00 < 0.05. Simpulan: Terdapat pengaruh yang signifikan Yoga Pranayama terhadap Nyeri Persalinan Kala I Fase Aktif.

This study aims to study the influence of machiavellian and religiosity as a moderating variable on tax evasion in this study are all individual taxpayers registered in the North West Java KPP Pratama. The number of samples used in this study were 100 respondents from 101,055 taxpayers received. The sample selection technique uses random purposive sampling. Data collection in this method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results showed that machiavellian had a positive effect on tax evasion, religiosity had a negative impact on tax evasion and that religion did not moderate the relationship of positive machiavellian influence on tax evasion.  Keywords: machiavellian, relogiusity, tax evasion

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

This study aims to determine the impact of the servant leadership of lecturers on student satisfaction in accounting lectures online. The servant leadership style has five dimensions including altruistic calling, emotional healing, wisdom, persuasive mapping, and organizational stewardship. This study uses a population of all Accounting students from one of the tertiary institutions in Semarang. Samples were obtained by random means with a sample size of 100 respondents obtained from calculations using the Slovin formula. Data were analyzed using Multiple Linear Regression analysis. This research obtained the result that the research model was stated well. Partially, only the wisdom and persuasive mapping variables that influence student satisfaction in accounting online-based lectures. While the other three independent variables, namely altruistic calling, emotional healing, and organizational stewardship, were not proven to affect student satisfaction. The limitation of this research is that the scope of the object used is limited, so it is expected that further research can expand the object, namely various universities in Semarang to be examined.  Keywords: Servant leadership, satisfaction, accounting lectures

This study aims to determine the performance of commercial banks as a dependent variable able to be influenced by the Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Ownership Concentration and Bank Size as independent variables. This study uses a period of three years starting in 2016 to 2018 using Purposive Sampling as a sampling method. This research uses regression analysis. The results explained that bank performance was significantly affected by CAR and bank Size. Individually, ROA is positively and significantly affected by CAR and Company Size, and bank performance is not affected by LDR and Ownership Concentration.   Keywords:  capital adequacy ratio (CAR), loan to deposit ratio (LDR), ownership concentration, bank size, and bank performance

This study aims to examine the effect of profitability, liquidity and growth opportunities on firm value with capital structure as an intervening variable in the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample was selected using purposive sampling technique. The number of samples is 13 companies or 65 data for 5 years. This study uses multiple linear regression analysis and path analysis. The results of hypothesis testing on capital structure show that profitability has no effect on capital structure, while liquidity and growth opportunities have an effect on capital structure. The results of hypothesis testing on firm value show that profitability and capital structure affect firm value, while liquidity and growth opportunities have no effect on firm value. The results of the analysis using path analysis show that profitability and growth opportunities affect firm value not through capital structure as an intervening variable, while liquidity affects firm value through capital structure as an intervening variable.

This study aims to analyze the effect of the Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs compared to Operating Income (BOPO) to Return On Assets (ROA) (Conventional Commercial Bank Studies 2013 to 2019). This research uses several analytical methods, namely descriptive analysis, Classic Assumption Test, Multiple Linear Regression Test. The LDR independent variable test results have a positive and not significant effect on the dependent variable ROA. CAR, NIM, BOPO have a negative and significant effect on the dependent variable ROA. Simultaneously there is a significant influence between Loan To Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) and Operational Costs Compared to Operating Income (BOPO) to Return on Assets (ROA). Adjusted R2 Return on Assets (ROA) can be explained by variations of the four independent variables Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Net Interest Margin (NIM) Variables, Operational Cost Variables compared to Operating Income (BOPO) .   Keywords: ROA, LDR, CAR, NIM and BOPO

the purpose of this research is to know debt to assets ratio (roa) and debt to equity ratio (der) to return on assets (roa). data analysis technique used is the classic assumption test, multiple linear regression, coefficient of determination, f test and t test. objects in the metal sub sector sector and the like which are listed on the indonesia stock exchange in 2016-2018. the results of the study can be concluded as follows: 1. the results of multiple linear regression analysis test results obtained dar has a positive effect and der  has a negative effect on roa. 2. determination results of 19%, this means that the dar and der can affect the roa of 19% 3. hypothesis tests, for the f test results obtained dar and der have a significant effect on roa, and t test that the dar has a positive and insignificant effect on roa, and and the der has a negative effect and no significant roa.  Keyword: DAR, DER, ROA