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Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

This study aims to examine and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the entire available population is sampled and there are 14 Sharia Commercial Banks. Data analysis using multiple linear regression. The results of the study found that the Profit Sharing Rate has no effect, Liquidity has a significant negative effect, while the Bank Size and Number of Bank Offices have a significant positive effect on the Total Mudharabah Deposits.

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent variable uses the proxy Tobins'Q. The population is manufacturing companies in2017-2019 listed on the IDX. The sample taken is 79 manufacturing companies with purposive sampling method. Themethod of analysis uses multiple linear regression. The results of the research tested show that ROA and SIZE have aninfluence on firm value. However, KM is not able to moderate the effect of ROA on firm value. And KM moderates theinfluence of SIZE on firm value.

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure.  Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This research was conducted to see whether there was an abnormal return before and after the Jakarta PSBB announcement. The sample was selected using a purposive sampling technique from 30 stocks that are members of the Jakarta Islamic Index (JII) in the 2020 period. The data in this study used secondary data, opening, and closing prices, and Composite Stock Price Index (IHSG). This research is an event study using an event study with an observation period of eight days, four days before the announcement and after the day after the announcement of the Jakarta PSBB. Hypothesis testing uses the Wilcoxon signed ranking test. Based on the research results, there was no change in abnormal return before and after the announcement of the Jakarta PSBB announcement

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

An increase in blood pressure that is not controlled will provide some further symptoms to organs such as the brain in the form of strokes, and heart in the form of coronary heart disease and hypertrophy. Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 is a nonpharmacological therapy that can reduce blood pressure in patients with primary hypertension so as to prevent further symptoms of hypertension. This case study aims is to discribe the application Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 to the reduction in blood pressure in patients with primary hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in subject I decreased blood pressure from 175/90 mmHg to 140/30 mmHg, while in subject II decreased blood pressure from 160/100 mmHg to 125/80 mmHg. The results of this case study reveal that the application Benson relaxation therapy and murottal Al-Qur’an surah Ar-Rahman ayat 1-78 shows the results of a decrease in blood pressure that is quite effective in patients with primary hypertension in RSUD Ungaran. Hopefully,  Ungaran hospital can make Benson relaxation and Murottal Al-Qur'Aan relaxation surah Ar-Rahman ayat 1-78 as a basis for the development of nursing and companion of pharmacological therapy.

Preschoolers are children aged three to six years. Covid - 19 is a pandemic that is shaking the world right now. Due to the Covid - 19 pandemic, children cannot play with friends outside the home. Limited play space for children makes it easy for them to feel bored just to stay at home, causing children to become anxious. The purpose of this case study is to apply storytelling play therapy to reduce anxiety levels in preschool-aged children at home due to the covid-19 pandemic. The method of this case study is descriptive. The result of the case study is a decrease in anxiety score in subject I from 45 to 30 and subject II from 51 to 34. The conclusion of this case study shows that storytelling therapy is effective in reducing the anxiety level of preschool children. Suggestions for this case study are expected that parents can apply storytelling to reduce anxiety levels in children at home due to the Covid-19 pandemic.

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.