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Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing

The aim of this research is to increase the academic achievement of science to the students of VIB SD Negeri Gentan 01 in the academic year 2019/2020 by using discovery learning method. This research was done with two cycles, and each cycle consist of plan, action, data account, and reflection. The place of research is SD Negeri Gentan 01 with the subject of the reseach is the students of class VIB consist of 23 students. The data account is done by observasion, documentation, and test. Analyzing data with three steps, they are reduction data, presentation data, and conclusion or verification. By  discovery learning method can increase the academic achievement of science from the first average value is 61.73 until the second average value become 84.13.

Teenage pregnancy and parenthood among teenagers are still a matter of international concern because of the potential adverse consequences for society, families and individuals. Teen pregnancies are more than 80% unplanned. The transition to parenting experienced by teens creates a period of instability that demands new parenting roles. Parenting by adolescent mothers will be more effective when adolescent mothers receive strong social and emotional support from their families and partners. The purpose of this study was to explore social support for adolescent mothers in the care of infant children. Qualitative research methods with an Interpretative Phenomenological Analysis (IPA) approach. Respondents in this study there were 5 respondents who met the inclusion criteria were taken using purposive sampling technique. The data was obtained using a semi-structured interview method. The research credibility was achieved by using triangulation of sources through interviews with the mothers of the main participants. The results showed that the five participants expressed various experiences of being a mother that varied when caring for infant age children depending on the situation experienced by each mother. Social support for adolescent mothers in child care includes 4 themes, namely 1). Instrumental Support, 2). Information Support, 3). Financial Support, 4). Emotional Support Based on the results of this study, it is hoped that there will be a special program for adolescent mothers, in which the role of health workers is able to support mothers' efforts to obtain optimal education and skills in parenting.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

The incidence of depression and anxiety that increases at the age of more than 15 years cannot be separated from the role and identity of students. Someone who has just entered the world of campus will be different from the condition of students who have been around for a long time with the world of campus. This condition is coupled with the position of students who have to live in dormitories where their friends in their environment do not match what they want and there are regulations that must be implemented as residents of the dormitory. Not a few students who experience social anxiety while undergoing college. The impact that arises due to anxiety is very influential on the lives of students. Cruise activities and overnight permits are intended to relieve temporary fatigue from the hectic academic activities by doing personal activities outside the dormitory. The purpose of this study was to determine the effect of cruises and overnight permits on reducing anxiety for new students. This research method is a quasi-experimental one group pre-test post-test design. The research sample uses total sampling. This study uses the DSS-21 instrument. The results showed that the highest level of anxiety during the pre-test was at the moderate level of anxiety as many as 19 children (29%), after the post-test showed the highest results at the normal level of anxiety as many as 28 children (43%), with a p-value is 0.000. The conclusion is that there is an effect of cruises and overnight permits on reducing anxiety in new students. The results of this study can be used for new students who experience anxiety due to facing new situations.

Schizophrenia is a neurological disease that affects the person's perception, thinking, language, emotional, and social behavior of a person. One of the symptoms of schizophrenia is hallucinations. Hallucination is a lost person's ability in distinguishing the stimulation from the outside or from within. The results of a survey obtained from RSJD Dr. Amino Gndohutomo central java province of hallucinations is the most common problem that is reaching 2.398 inhabitants. One of the efforts to deal with the hallucination is scolded. Scolded is an effort that can be done to control his hallucinations by way of rejecting the hallucinations that arise. The purpose of this case study to find out the decrease in the score of the hallucinations of schizophrenia patients have heard before and after the therapy done and scolded. This research uses descriptive analysis type by using the method of approach to the case studies. The subjects used are 2 subjects with impaired auditory hallucinations. The results showed there is a difference between before and after the therapy is carried out on the subject I from 42 became 37, and subject II from 39 became 30. It can be concluded that the result of this study indicate that scolded therapy able to reduce the level of hallucinations in schizophreia patients, therefore if done with a routine then the level of hallucination will come down and help the healing process.

The purpose of this study was to investigate the effect of voluntary disclosure, value relevance, and foreign ownership on information asymmetry, the effect of voluntary disclosure, value relevance, foreign ownership, and information asymmetry on the cost of equity and the mediating role of information asymmetry to voluntary disclosure, value relevance, and foreign ownership of the cost of equity. Population used in this study is the whole manufacturing company listed on Indonesia Stock Exchange (IDX) period 2015 - 2017. Total samples are 240 companies for 3 years selected by purposive sampling method and using secondary data, i.e. annual report and financial report collected from IDX database, yahoo finance and each company’s official website. The results of this study indicate that voluntary disclosure and value relevance of financial statements can reduce information asymmetry, while foreign ownership can increase information asymmetry, but the influence of value relevance and foreign ownership is weak. The findings also indicate voluntary disclosure, value relevance, and information asymmetry can increase the cost of equity, while foreign ownership can reduce the cost of equity, but the effect of voluntary disclosure, value relevance, and foreign ownership is weak. This finding implies that companies must pay attention to the problem of information asymmetry because investor trust is important in reducing the company's cost of equity. Low information asymmetry will also increase security for investors in investing.  Keywords: voluntary disclosure, value relevance, foreign ownership, asymmetry information, and cost of equity.

This study aims to examine and analyze the effect of CAR, LDR and NPL on Profitability (ROE) at Conventional Banks listed on the Indonesia Stock Exchange in 2015-2017. The independent variables in this study are CAR, LDR and NPL. The dependent variable in this study is profitability (ROE).The sampling method uses purpose sampling at banking companies listed on the Indonesia Stock Exchange with the 2015-2017 period of 97 companies for 3 years to 97 data. The influence between variables is explained by using multiple regression analysis methods.The results showed that CAR had a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. LDR has a significant positive effect on ROE on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period. NPL has a significant negative effect on Profitability (ROE) on conventional banks listed on the Indonesia Stock Exchange in the 2015-2017 period.  Keywords: CAR, LDR, NPL,  Profitability.

This study investigates the effect of corporate social responsibility on going concern, and the effect of green banking as moderate on relationship between corporate social responsibility and going concern. Population used in this study is the whole bank listed on Indonesia Stock Exchange (IDX) period 2013 – 2016. Total samples are 11 banks for 4 years selected by purposive sampling method and using secondary data, i.e. annual report, financial report, and sustainability report collected from IDX database and each bank’s official website. Analysis results show that the effect of corporate social responsibility in bank can increase going concern. The findings also indicate that green banking is able to moderate the relationship between corporate social responsibility and going concern, but green banking has weak influence as a moderating variable. These findings imply going concern is measured by not only financial aspect but also the impact that company gives to its social environment.  Keywords: corporate social responsibility, going concern, and green banking.

This study aims to explain the effect of financial capital on the performance of SME companies through innovation strategies. In this case, the direct effect of financial capital on innovation strategies is explained, the direct effect of financial capital on SME company performance and, the effect of financial capital on the performance of SME companies through innovation strategies. This research is a quantitative study with an analysis unit of SME companies in Makassar City. the number of samples of 180 SME companies taken accidentally. The analytical methods that are used include validity, reliability, goodness of fit, conventional factor analysis, regression analysis, and path analysis with the help of Amos software. The results of this study indicate that: a) financial capital does not have a direct positive effect on innovation strategy b) Wear capital has a significant positive direct effect on SME company performance c) Innovation strategy does not have a significant effect in mediating between capital gains and SME company performance.  Keywords: Financial Capital, Innovation Strategy and SME Company Performance.

This study aims to analyze the effect of capital intensity, inventory intensity, independent board of commissioners and managerial ownership on the effective tax rate. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The sample selection uses the purposive sampling method. The results of the sample selection obtained a final sample of 75 companies with an analysis unit of 225. The data analysis of this study used descriptive statistical analysis and Structural Analysis Modeling (SEM) with AMOS 22 software. The results showed that inventory intensity had a significant positive effect on ETR, while for intensity capital, independent board of commissioners and managerial ownership, have no significant effect on ETR. The conclusion of this study is that the size of ETR in manufacturing companies is influenced by inventory intensity. Whereas capital intensity, independent board of commissioners and managerial ownership in manufacturing companies cannot influence the size of the ETR value.  Keywords: ETR; capital intensity; inventory intensity; managerial ownership.

This study aims to determine the level of achievement of taxes and levies, local tax efficiency, and contributes taxes and levies on Salatiga’s local  revenue. This research uses descriptive quantitative method. The technique of collecting data through interviews, observation, and documentation. The data used is data relating to the realization of taxes and levies, budgets of local taxes and levies, as well as Salatiga’s local revenues. The data analysis used in this research is the analysis of the level of achievement of taxes and levies, local tax efficiency analysis, and analysis of the contribution of taxes and levies. Results of the study are: (1) The level of achievement of targets for local taxes and levies during the years 2011-2015 in the category very effective. (2) The efficiency rate for local taxes and levies from 2011-2015 as a whole are at an efficient level. (3) The contribution of local taxes on Salatiga’s revenue from 2011 until 2015 less contribute. Keywords: local taxes, levies, local revenues, the level of achievement of targets, efficiency, contribution.

Diabetes melitus menjadi masalah kesehatan di dunia karena terjadi peningkatan setiap tahun. Oleh karena itu dibutuhkan obat atau agensi terapi yang efektif dan murah untuk menanggulangi diabetes melitus. Ekstrak kulit terong Belanda mempunyai kandungan antosianin dan betakaroten yang memiliki kemampuan menurunkan kadar gula darah, sehingga dapat dijadikan sebagai obat tradisional yang efektif dan murah. Tujuan penelitian ini adalah untuk menganalisis pengaruh pemberian ekstrak kulit terong Belanda terhadap penurunan kadar gula darah tikus wistar jantan yang diinduksi aloksan. Metode penelitian ini menggunakan rancangan penelitian pre and post test randomized controlled group design. Penelitian ini menggunakan tikus wistar jantan sebanyak 25 ekor  yang dibagi menjadi 5 kelompok perlakuan yaitu perlakuan dengan aquadest (kontrol negatif), ekstrak kulit terong Belanda (Solanum betaceum) dosis 0,25 ; 0,75 ; 1,25 g/kg BB dan metformin sebagai obat diabetes dengan dosis 18 mg/tikus (kontrol positif). Semua kelompok diinduksi aloksan sampai dengan kadar gula darahnya mencapai ≥ 200 mg/dL lalu diukur kadar gula darah sebagai data pre test. Perlakuan diberikan selama 14 hari dan pada hari ke – 14 diukur kadar gula darah sebagai post test. Ekstrak kulit terong Belanda dosis 0,25; 0,75 dan 1,25 g/kg BB mampu menurunkan kadar gula darah secara signifikan selama 14 hari akan tetapi belum ada dosis yang memiliki efektifitas yang sebanding dengan metformin dalam penurunan kadar gula darah apabila diberikan selama 14 hari.Kata kunci: Ekstrak kulit terong Belanda, diabetes, tikus, aloksanABSTRACT Diabetes melitus is a health problem in the world because the sufferers increase from year to year. So that it is needed an effective and economical drug or therapeutic agency to cope with the disease. Tamarillo peel extract contains anthocyanin and beta-carotene which are capable to reducing blood sugar levels, so that it can be used as an effective and economical traditional medicine. The aim of the study was to analyze the effect of the administration of Tamarillo peel extract on decreasing blood sugar levels in male wistar rats induced by alloxan. The research method used a pre and post test randomized controlled group design. This study used 25 male wistar rats divided into 5 treatment groups namely aquadest treatment (negative control), metformin as a diabetes drug with a dose of 18 mg / rat (positive control), and Tamarillo skin extract (Solanum betaceum) dose 0, 25; 0.75; 1.25 g / kg BB. All treatment groups were induced by alloxan until their blood glucose levels reached ≥ 200 mg / dL then measured blood sugar levels as the pre test data. The treatment was given for 14 days and on the 14th day blood sugar levels were measured as a post test. Tamarillo peel extract dose of 0.25; 0.75 and 1.25 g / kg BB can significantly reduce blood glucose levels for 14 days but there is no dose that has an effectiveness comparable to metformin in reducing blood glucose levels if given for 14 days.Keywords: Tamarillo peel extract, diabetes, rats, alloxan

      Brownies merupakan cake coklat yang terbuat dari tepung terigu, lemak, telur, gula pasir dan coklat. Metode pemasakan brownies ada dua yaitu pemanggangan dan pengukusan. Penelitian ini menggunakan tepung jewawut dan tepung maizena agar dihasilkan brownies kukus bebas gluten. Penelitian ini bertujuan untuk mengetahui formulasi tepung yang memiliki kadar protein tertinggi pada brownies dan untuk mengetahui lama pengukusan yang optimal sehingga menghasilkan brownies kukus tepung jewawut dan tepung jagung yang paling disukai. Penelitian ini menggunakan Rancangan Acak Lengkap (RAL) dengan dua faktorial yaitu faktor pertama ratio tepung jewawut dan tepung jagung (50:50, 40:60 dan 30:70), sedangkan faktor kedua lama pengukusan (30 menit, 40 menit dan 50 menit). Hasil penelitian menunjukkan Brownies kukus tepung jewawut dan tepung jagung dengan ratio 50:50 dan lama pengukusan 50 menit merupakan ratio yang terbaik karena memiliki kadar protein paling tinggi yaitu 5.828%.  Pada perlakuan ini menghasilkan 19.967% kadar air, 1.585% kadar abu, 1.786% gula total, serta uji organoleptik terhadap warna 3.590 (coklat gelap), tekstur 3.340 (lembut), flavor jewawut 2.855 (sedikit terasa) dan kesukaan keseluruhan 3.285 (disukai). Kata kunci : Brownies, tepung jewawut, tepung jagung, kadar protein.  ABSTRACT      Brownies is chocolate cakes made from flour, fat, eggs, sugar and chocolate. There are two methods of cooking brownies namely roasting and steaming. This study uses millet flour and maizena flour to produced gluten free steamed brownies. This study aims to determine the best of flour formulated which has highest protein content in steamed brownies and to knew the optimal steaming time that produced the most favored  of  steamed brownies millet flour and  corn flour. This study used a completely randomized design (CRD) with two factorials, the first factor is ratio of millet flour and corn flour (50:50, 40:60 and 30:70), while the second factor was the duration of steaming process (30, 40 and 50 minutes). The result of the study showed steamed flour of millet flour and corn flour with ratio of 50:50 and with steamed process duration 50 minutes is the best ratio because it had the highest protein content of 5.828%.  In this treatment yielded 19.97% moisture content, 1.585% ash content, 1.786% total sugar and organoleptic test is 3.590 (dark chocolate) colors, 3.340 (soft) texture, 2.855 (slightly felt) millet flavors and 3.285 (preferred) overall preferences. Keywords :  Brownies, millet flour, corn flour, protein content

Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian karbon aktif dalam mengurangi cemaran formalin pada “jambal roti”. Rancangan percobaan yang digunakan untuk percobaan yaitu Rancangan Acak Lengkap (RAL) 2 faktorial, dengan faktor pertama yaitu konsentrasi karbon aktif 0, 3, dan 6% serta perlakuan kedua yaitu lama perebusan selama 5, 10, dan 15 menit. Penelitian ini dimulai dari pembuatan “jambal roti” dengan penambahan formalin dan perebusan dengan karbon aktif kemudian dianalisis uji kadar formalin, NaCl, protein, dan air. Hasil penelitian menunjukkan bahwa konsentrasi karbon aktif dan lama perebusan memberikan pengaruh yang signifikan pada kualitas jambal roti. Semakin tinggi konsentrasi karbon aktif dan lama perebusan maka semakin berkurangnya kadar formalin pada jambal roti. Hasil terbaik penelitian ini adalah karbon aktif 6% dan lama perebusan 15 menit. Menghasilkan formalin 3.21 ppm, NaCl 9.40%, protein 42.00%, dan air 30.02%. Kata kunci: Karbon Aktif, Formalin, Jambal Roti, Lama Perebusan. ABSTRACT                 Salted fish was a method for food preservation using combination of salting and sun drying. Among the people, the manufacture of salted fish use hazardous chemical material such as formaldehyde. The addition of hazardous substances affects the quality especially the safety. Safe food define as food that free from biological, chemical, microbiological contaminants that can affect health. Active carbon suspected to be polar which able to adsorb formaldehyde. The purpose of this research was to determine the influence of active carbon in reducing formaldehyde in salted fish “jambal roti”. The research used completely randomized design (CRD) with 2 factors, the first factor was the concentration of active carbon 0, 3, and 6% and the second was the boiling time (for 5, 10, and 15 min). This research was started from making “jambal roti” with the addition of formaldehyde and boiling with active carbon then analyzed for formaldehyde content, NaCl, protein, and moisture. The result showed that the concentration of active carbon and boiling time had a significant effect in quality salted fish “jambal roti”. The higher the concentration of active carbon and boiling time the more formaldehyde in “jambal roti” were removed. The best results of the research was 6% active carbon and 15 min of boiling time. Resulting 3.21 ppm of formaldehyde, 9.40% of NaCl, 42.00% of protein, and 30.02% of moisture. Keywords: Active Carbon, Formaldehyde, Jambal Roti, Boiling Time

Es krim adalah produk pangan beku yang dibuat dengan kombinasi proses pembekuan dan agitasi dengan bahan-bahan yang terdiri dari susu, pemanis, pengemulsi, penstabil dan flavor. Penambahan buah bit dan berbagai jenis gula dapat meningkatkan nilai gizi es krim. Penelitian ini bertujuan untuk mengetahui aktivitas antioksidan yang tertinggi pada produk dan mengetahui karakteristik kimia, fisika, dan sensori es krim buah bit. Penelitian ini menggunakan metode Rancangan Acak Lengkap (RAL) dengan menggunakan dua faktor. Faktor pertama adalah bubur buah bit (20%, 30%, dan 40%) dan faktor kedua yaitu jenis gula (gula pasir, gula stevia, dan madu). Hasil penelitian menunjukkan bahwa  perlakuan es krim yang terbaik diperoleh berdasarkan aktivitas antioksidan tertinggi es krim yaitu pada perlakuan bubur buah bit 40% dan jenis gula berupa madu. Pada perlakuan tersebut memiliki karakteristik: aktivitas antioksidan 32,474% kadar protein 2,139%; kadar lemak 0,145%; kadar gula total 7,064%; overrun 14,172%; kecepatan meleleh 36,660 menit; warna  2,958 (ungu); rasa manis 2,500 (sedikit manis); tekstur lembut 3,216 (lembut); flavor buah bit 3,342 (semakin nyata); dan kesukaan keseluruhan 2,705 (sedikit suka). Kata kunci: Es krim, buah bit, jenis gula ABSTRACTIce cream is a product of frozen food that made with a combination of the process of freezing and agitation with ingredients consisting of milk, sweetener, emulsion, stabilizer, and flavor. The addition of beet fruit and the kind of sugar can improve the nutrition value of ice cream. The purpose of this research were to determine the highest antioxidant activity in a product and to determine the characteristic of physicochemical and sensoric characteristic of beet ice cream. This research used the method of Completely Randomized  Design (CRD) with two factors. The first factor was porridge of beet fruit (20%, 30%, and 40%) and the second factor was the type of sugar (cane, stevia, and honey). The result of this research indicates that the best treatment of ice cream based on the highest antioxidant activity was on the treatment of porridge beet fruit 40% and the type of sugar is honey. These treatment has a characteristic antioxidant activity 32,474%; protein 2,139%; fat 0,145%; the total of sugar 7,064%; overrun 14,172%; the velocity of melting 36,660 minutes; color 2,958 (purple); sweet taste 2,500 (a little sweet); soft texture 3,216 (soft), flavour of beet fruit 3,342 (more real); and the total of predilection 2,705(a little like).Keywords: Ice cream, beet fruit, type of sugar

Roti mocaf merupakan  produk roti yang menggunakan  mocaf (modified cassava flour) sebagai substitusi  tepung terigu. Penggunaan mocaf  dimaksudkan sebagai salah satu diversifikasi pangan. Salah satu tahapan penting pada pembuatan roti ini adalah proofing. Proofing merupakan waktu istirahat yang diperlukan adonan untuk mengembang, yang dapat dilakukan dengan cara menutup dengan plastik atau dengan memberikan uap air dalam alat rak pengistirahatan. Penelitian pendahuluan telah dilakukan terhadap lama waktu proofing (10, 15  dan 20 menit) yang diperlukan hingga roti dapat mengembang sempurna. Dari penelitian pendahuluan didapatkan bahwa  proofing optimum dilakukan  selama 20 menit. Penelitian ini dilakukan dengan menggunakan Rancangan Acak Lengkap (RAL) dengan 2 faktorial, Faktor pertama penggunaan tepung mocaf sebesar 10 ; 20  dan 30 % , faktor  kedua adalah perlakuan  proofing, yaitu  menggunakan uap air  dan  menggunakan plastik.  Roti mocaf yang dihasilkan dilakukan pengujian terhadap warna, rasa,tektur dan kesukaan secara keseluruhan roti  baik menggunakan panelis maupun menggunakan alat. Data yang didapat dianalisis menggunakan Anova dengan taraf perbedaan 5%. Apabila di antara perlakuan berbeda nyata maka pengujian dilanjutkan dengan menggunakan Duncan Multiple Range Test  (DMRT).Hasil penelitian menunjukkan bahwa   perlakuan proofing dengan cara uap air  dan cara ditutup plastik  pada pembuatan roti mocaf tidak berbeda nyata pada rasa, tekstur, warna dan kesukaan secara keseluruhan baik secara uji inderawi maupun dengan menggunakan alat.Kata Kunci :  Roti mocaf ; proofing ;  cara uap air ABSTRACT Mocaf bread is a bread product that uses mocaf as a substitute for wheat flour. The use of mocaf is intended as one of food diversification. One of the important steps in making bread is proofing. Proofing is the time needed for the mixture to expand, which can be done by covering with plastic or by providing water vapor in the resting shelves.Preliminary research has been carried out on the length of proofing time (10, 15 and 20 minute), which was needed until the bread can expand perfectly. From preliminary research it was found that the optimum proofing was carried out for 20 minutes. This research was conducted using a randomized complete design with 2 factors,  first factor was  the  use of  mocaf flour with ratio of 10: 20 and 30 precent, second factor was proofing treatment, that was using water vapor method and using covering plastic method.Mocaf bread produced  was tested for color, taste, texture and overall preference for bread both using panelists and using equipment. Data obtained was analyzed using analysis of variances with significance of 5%. If there is a significance difference then it was analyzed using Duncan Multiple Range Test (DMRT).Results of research showed that proofing treatment by water vapor method and plastic cover did not significantly affect on taste, texture, color and overall preference of mocaf bread, as evaluated by sensory and physical test.   Keywords : Mocaf bread ; proofing ;  steam methode

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.

Kebutuhan dana merupakan salah satu input yang diperlukan untuk menunjang keberlangsungan usaha, tidak terkecuali bagi UKM. Tujuan penelitian ini adalah mengeksporasi dan menggambarkan pola pendanaan UKM yang dikaitkan dengan siklus hidup usahanya. Obyek penelitiannya adalah UKM batik yang berlokasi di Pekalongan, Jawa Tengah. Sampel ditentukan berdasarkan kriteria yang ditetapkan peneliti (purposive sampling method), dan terpilih 50 pengusaha sebagai responden. Data yang telah terkumpul selanjutnya diolah secara deskriptif kualitatif untuk menggambarkan pola pendanaan UKM pada masing-masing siklus hidupnya. Penelitian ini menemukan adanya variasi pola pendanaan antar (cross section) pada setiap fase usaha. Setiap fase usaha memiliki kondisi yang berbeda-beda, sehingga menuntut kebutuhan modal (sumber dan jumlah) yang berbeda pula. Implikasi dari riset ini adalah menunjukkan bahwa pengusaha perlu menyesuaikan keputusan pendanaannya sesuai dengan perubahan fase hidup perusahaan. agar usaha dapat terus berkelanjutan.