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Developing children's interests and talents in a religious context is crucial to shaping the character and morality of the younger generation. This study aims to explore the various methods used in religious activities in Heram District, Waena Kel. Jayapura City, and to measure their impact on the development of children's interests and talents. Through qualitative and quantitative approaches, data was collected from observations, interviews, and questionnaires. Results show that religious activities not only increase children's interest in spiritual aspects, but also contribute to their social and emotional development.

The Infant Mortality Rate (IMR) in Indonesia in 2007 was 34 per 1000 live births, decreased in 2012 to 32 per 1000 live births. One of the causes of Infant Mortality Rate (IMR) is incomplete basic immunization. The role of parents, especially maternal knowledge, is one of the factors in achieving complete basic immunization coverage rates. The aim of this research is to determine the relationship between the level of maternal knowledge about immunization and the completeness of immunization in babies aged 0-14 months in Talaka Village, Kab. Ma'rang, using analytical observation methods with a cross sectional approach. The population of this study were mothers who had babies aged 0-14 months and . The sample was selected using a simple purpose sampling technique with a sample size of 62 respondents, data collection using a questionnaire. Data analysis used univariate analysis and bivariate analysis using the chi squere test. The results of the analysis show that there is a relationship between the mother's level of knowledge about immunization and the completeness of immunization in babies aged 0-14 months In Talaka Village, Kab. Ma'rang with p value = 0.002.

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

Tujuan dari penelitian ini adalah mengetahui implementasi Metode Komunikasi Verbal dan Non Verbal untuk meningkatkan Motivasi Berprestai dan Hasil Belajar TPQ Tentang Terjemah Surat An nas pada Siswa kelas 1E semester I SD Muhammadiyah 2 Denpasar. Subjek penelitian ini adalah siswa kelas 1 sebanyak 32 orang. Data yang dianalisis menggunakan deskriptif kualitatif untuk menunjukan rata–rata skor motivasi berprestasi, hasil belajar, dan kriteria ketuntasan yang digambarkan dalam bentuk grafik poligon. Hasil penelitian ini menunjukan bahwa, dari hasil observasi tentang motivasi belajar sebelum penelitian hanya 60% pada siklus I menjadi 91% sedangkan Prestasi belajar dari post test mulai nilai 61,3 naik menjadi 69,1 ( siklus-I ) kemudian naik lagi menjadi 80,9 pada siklus – II sedangkan ketercapaian ketuntasan belajar dari 40,6% menjadi 65,6% dan pada Siklus-II menjadi 90,6%, dapat disimpulkan bahwa Metode Komunikasi Verbal dan Non Verbal dapat diterapkan untuk meningkatkan motivasi berprestasi dan Hasil belajar, disamping itu untuk menciptakan suasana yang menyenangkan. sehingga secara bertahap prestasi Tahfidz juz 30 peserta didik dapat meningkat. ABSTRACTThe purpose of this research is to know the implementation methods of Verbal and Non Verbal Communication to increase Motivation Achievement and Learning Results TPQ About translations of the An nas in the grade 1 Muhammadiyah Primary School 2 nd Denpasar, semester 2. The subject of this research is the grade 1E by as much as 32 people. The data were analyzed using descriptive qualitative to indicate average score of achievers motivation, learning outcomes, and pass criteria minimals illustrated in graph form polygons. The results of this study showed that, the results of observation of the learning motivation research before just 60% in cycle I becomes 91% whereas the achievement of the learning post test start value rose to 69.1 61.3 (cycle-I) then up again into 80.9 on cycle – II while learning results from 40.6% to 65.6% and cycle-II being 90.6%, it can be concluded that the method of Verbal and Non Verbal Communication can be applied to increase the motivation

SMP Harapan Mulia adalah salah satu sekolah swasta di Kota Denpasar, sekolah ini memiliki program smart classroom yakni pembelajaran dengan menggunakan iPad dan Digital Books. Program ini diterapkan sebagai upaya adaptasi dengan perkembangan IT yang semakin pesat, program ini akan berhasil dan berdampak positif bagi diri siswa jika dibarengi dengan pola asuh yang baik dari orangtua sebagai bentuk kontrol. Berdasarkan latar belakang tersebut maka adapun tujuan penelitian ini adalah untuk mengetahui: 1) Pengaruh iPad terhadap hasil belajar siswa, 2) Pengaruh pola asuh terhadap hasil belajar siswa dan 3) Pengaruh iPad dan pola asuh terhadap hasil belajar siswa di SMP Harapan Mulia Denpasar. Penelitian ini adalah deskriptif kuantitatif dengan pendekatan korelasional, populasinya seluruh siswa kelas VII dan VIII dengan sampel 67 siswa. Teknik pengumpulan data menggunakan kuesioner, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa: 1) nilai thit -0.186 < ttab 2,000 artinya variabel X1 tidak berpengaruh terhadap variabel Y 2) nilai thit 0.287 < ttab 2,000 artinya variabel X2 tidak berpengaruh terhadap variabel Y, 3) nilai Fhit 0.052 < Ftab 3,15 Artinya variabel X1 dan X2 secara simultan tidak berpengaruh terhadap variabel Y. Kontribusi variabel X1 dan X2 terhadap variabel Y sebesar 0,2% sisanya 99.8% dipengaruhi oleh variebel lain yang tidak diteliti.   Abstract Harapan Mulia Junior High School is one of the private schools in Denpasar City, this school has a smart classroom program, namely learning using iPad and Digital Books. This program is implemented as an effort to adapt to the increasingly rapid development of IT, this program will be successful and have a positive impact on students if it is accompanied by good parenting from parents as a form of control. Based on this background, the objectives of this study are to determine: 1) The effect of iPad on student learning outcomes, 2) The effect of parenting on student learning outcomes and 3) The effect of iPad and parenting on student learning outcomes at Harapan Mulia Junior High School Denpasar. This research is a quantitative descriptive with a correlational approach, the population is all students of class VII and VIII with a sample of 67 students. Data collection techniques using questionnaires, documentation, and observation. The results showed that: 1) the value of thit -0.186 < ttab 2,000 means that the X1 variable has no effect on the Y variable 2) the thit value of 0.287 < ttab 2,000 means that the X2 variable has no effect on the Y variable, 3) the Fhit value of 0.052 < Ftab 3.15 It means variables X1 and X2 simultaneously have no effect on variable Y. The contribution of variables X1 and X2 to variable Y is 0.2%, the remaining 99.8% is influenced by other variables.

As an old educational institution, SMK Ma'arif NU 1 Ajibarang is growing rapidly, however it has not implemented Information Systems and Information Technology optimally in its business processes and does not yet have an Information Systems strategic planning portfolio. This is deemed necessary in making a strategic information system, in order to provide superiority in business competition. Information system strategic planning is one of the keys in implementing information systems and information technology in business activities. Strategic planning in this study uses themethod Ward and Peppard to compile an information system strategic plan at SMK Ma'aif NU 1 Ajibarang and AHP to determine the application roadmap. The results of this analysis define the information system strategic planning company in the form of an information system business strategy, information system management strategy and information technology, information system strategy, information system recommendations, future applications and implementation plans.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the 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 period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

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

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

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

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

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

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

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

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

The puerperal period is also called the post partum or puerperium period, which is the time between the birth of the baby and the placenta leaving the uterus until the return of the reproductive organs to a normal state as before childbirth. The puerperium lasts six weeks. The purpose of this study was to determine the effect of oxytocin massage on breastfeeding in post partum mothers in the post maternal partum (PMP) room at Bumiayu Health Center, Brebes Regency 2021. The research method used is pre-experiment (experimental activity that aims to determine an effect that arises as a result of certain treatments) using one-group pretest-post test design, namely an experimental design that uses one group of subjects and takes measurements before and after treatment. on the subject. This design is to determine the effects before and after treatment. The analysis in this study used the t-test. From the results of statistical testing using the T-test, the significance value was 0.000 (p <0.05). So it can be concluded statistically Ha is accepted and Ho is rejected, meaning that it can be concluded that there is an effect of oxytocin massage therapy on breastfeeding in post partum mothers at Bumiayu Health Center. In connection with the results of this study, it is hoped that post partum mothers with the help of their husbands or families at home can inform the surrounding community so that they can increase their knowledge and insight to apply oxytocin massage as a solution to overcome the problem of unsanitary breastfeeding.