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In today's competitive business environment, there are many companies that look like a single entity when in fact they are made up of several separate companies. Some of these companies conduct business combinations consisting of mergers, acquisitions, and consolidations. In conducting these business combinations, there are regulations that govern, namely PSAK 22 as a result of IFRS convergence. This study aims to further analyze business combinations with IFRS convergence. The research method used is a quantitative engineering approach by focusing on literature review. The results of this study indicate a change in the purchase method to goodwill impairment testing, adjustments to non-controlling interests, and more detailed disclosures.

HIV stigma is negative attitudes and beliefs about HIV sufferers. One of the obstacles in controlling HIV/AIDS is stigma and discrimination against People living with HIV/AIDS (PLWHA). Stigma and discrimination are carried out by ordinary people, including students who do not have sufficient knowledge about HIV/AIDS. This research aims to determine the factors that influence stigmatizing attitudes towards HIV/AIDS among health students in Bogor. This research activity was carried out at the Prima Husada Bogor Midwifery Academy. The method used is quantitative analysis with a descriptive correlation research design with a cross sectional approach. Using an incidental sampling technique with an online questionnaire measuring tool consisting of 38 questions, there were 180 respondents from the total sampling results. Data were analyzed using the Chi-Square test with a confidence level of 95%. Results: Based on the research results, 60.6% of students have stigmatized attitudes, 82.2% of students have marital status of parents who live together, 53.9% of people have less knowledge about HIV/AIDS, 53.3% of people lack sources of information, 60 .6% have less trust, 48.3% of people have a negative attitude towards HIV/AIDS, and 72.8% live in rural areas. There is a strong correlation in the level of knowledge and stigma with p-value = 0.000. and p-value 0.003, and there is a significant correlation between attitudes and stigma, with p-value 0.037. The result is that stigmatization of attitudes among young women is influenced by factors of knowledge, belief and attitudes towards HIV/AIDS and PLWHA.

In this mini service project, the focus partner is a private university, namely Nurul Jadid University. The problem faced by partners is that the process of controlling the production equipment used at Nurul Jadid University is still manual, causing less than optimal efficiency and a fairly high error rate. The form of service that will be carried out is by implementing an Automatic Switch Control system using Internet of Things (IoT) technology at Nurul Jadid University. This system will replace manual processes with automation methods that can monitor the condition of production equipment and control it in real time. The proposed solution will involve installing sensors connected to an IoT (Internet Of Things) network on each production equipment. Data from these sensors will be sent to the control center which will control the Automatic Switch to regulate and monitor equipment performance in real-time.

The focus of this research is, 1) how business management at CV Antique Production to improve consumer satisfaction in the Islamic Perspective of Islam. 2) What are the constraints on printing business management at CV Antique Production in improving consumer satisfaction in the Islamic Emergency Perspective. 3) What are the solutions of the constraints on printing business management on CV antique production in improving consumer satisfaction in the Islamic Emergency Perspective. This research uses descriptive approach with the type of qualitative research. The data source obtained is primary and secondary data. Data collection techniques with observation, interview and documentation. Data analysis techniques use data reduction, data presentation, and concludes. This research is the management of printing business done by CV. Antique Production To improve consumer satisfaction in the Islamic economic perspective is to implement management functions or management in Islam well. The management function consists of: the implementation (planning), organizing), implementation (actuating), and control (controlling). Constraint business management facing by CV. Antique Production To improve consumer satisfaction include internal constraints that is lack of employees when many demand and delay of product raw material supplies, and external constraints are of unclear consumers with product details of the product and competitor or competitors. Solutions to overcome constraints on printing business management by CV. Antique Production To improve consumer satisfaction includes the solution of internal constraints that adds employees with freelance systems, adding more than one supplyer and check periodically inventory of product raw materials while solutions for external constraints are providing conservation sessions of the booking and consuming businesses by opening product gallery and developing its employee skills.

Egg shells, chicken bones and beef bones are included in organic waste. According to Rahmayanti (2020), organic waste comes from living creatures which can be reused into organic fertilizer. The high phosphorus content in egg shells is 95% and the high nitrogen content in livestock bones is able to fulfill plant elements for growth and development. This research is in line with research by Lubis, et al., (2020), where the content of egg shells has a significant effect on increasing the height growth of Japanese Cambodian (Adenium obesum) starting from increasing plant height and increasing the number of plant leaves. On the other hand, the use of organic fertilizer from chicken, beef and egg shell waste can be an alternative in controlling environmental problems.

Febrile seizures are one of the manifestations of health problems that often occur in children aged three months to 5 years and can potentially cause harmful complications in children. Complications of febrile seizures occur due to a lack of parental skills in providing proper first aid to children with febrile seizures. Health education about febrile seizures is thought to improve parents' skills in performing first aid measures for children with febrile seizures. This study aims to explain the effect of health education about febrile seizures on increasing the skills of mothers in providing first aid to children with febrile seizures.This study uses a quasi-experimental design with a one-group pre-posttest design without a control. The samples involved in this study were mothers with children aged three months - 5 years in Blukon Village, Lumajang District, who met the inclusion and exclusion criteria determined by the researchers with a total of 48 people. The intervention applied in this study was providing health education about febrile seizures. Data collection used observation sheets as a checklist for first aid management in children with febrile seizures, carried out before and after the intervention. Data were analyzed using the Wilcoxon signed rank test with the help of IBM SPSS 25 software.The pre-test results showed that the mean ± SD of the mother's skill in performing first aid for children with febrile seizures was 2.41 ± 0.84. The mean ± SD score of mothers' skills in providing first aid to children with seizures increased after attending health education about febrile seizures to 6.47 ± 0.68. The results of data analysis showed that the provision of health education about febrile seizures had a significant effect on increasing the skills of mothers in performing first aid for children with febrile seizures with a ρ-value = 0.000 or less than 0.05.In controlling patterns of delivering health education about febrile seizures, this research calls for increased effort and assistance from local health workers. First aid procedures for children experiencing febrile seizures will become more instinctive or skillful when understanding is followed by frequent demonstrations. .                                                                                  

Management of traditional villages by local communities (community based tourism) is the most important element because the community can become a driving force if it is managed and developed through the concept of tourism. The lack of variety in tourist activities in traditional villages and the activities that can be done are relatively the same, causing tourists who visit to feel bored and bored. Qualitative research was used in this study to describe factually, systematically and in detail regarding the management of community-based traditional villages in Sijunjung Regency (CBT). Data was collected using observation techniques, interviews, using 5 informants and documentation. Data was obtained from primary data in the form of the number of tourist visits to traditional villages, secondary data in the form of the organizational structure of traditional village management, and other documents. Based on the research results, it is stated that the management of traditional villages uses 4 basic management functions, namely Planning, Organizing, Actuating and Controlling.

The government has carried out a TTD program but the prevalence of anemia still cannot be reduced. The red Dragon Fruit (Hylocereus polyrhizus) is effective for controlling iron deficiency and is almost entirely absorbable and helps increase iron absorption from food through the formation of ferrous ascorbate complexes. This study aims to determine the tendency of increasing hemoglobin (Hb) levels in anemic pregnant women before and after giving blood enhancer supplements and dragon fruit. This research method uses a quasy experiment research design. The population of this study is anemic pregnant women recorded in the Awayan Health Center area in December – January 2023. The final hemoglobin content of the intervention group was mostly not anemic amounted to 14 people (93.33%), while the hemoglobin content of the control group was mostly mild anemia amounted to 9 people (29.97%). Research shows that there is a significant increase in hemoglobin levels between before and after blood enhancer tablets and dragon fruit additives where p value = 0.000 and there is an effect of Hb levels after intervention from test results 1.1 times with a confidence level of 95%.    

The problem of this research is about the role of teachers in instilling Character Values ​​in class VIII students at the Talibura 1 State Junior High School. The aim of this research is to describe the role of teachers in instilling character values ​​in class VIII students at SMP Negeri 1 Talibura and to determine the driving and inhibiting factors. The method used in this research is a descriptive qualitative research approach. Qualitative descriptive research is research that is a type of qualitative research. It is hoped that this research will be able to provide an overview or tell about the role of teachers in instilling character values ​​in class VIII students at SMP Negeri 1 Talibura. The conclusion of this research is that teachers are good, but because there are still some children who violate school rules, teachers must maximize their role and encouraging and inhibiting factors in instilling students' character values. For this reason, cooperation between parents and the school environment is especially important for teachers. because controlling juvenile delinquency is not only done by teachers but by teachers, families and the school environment. For this reason, it is recommended that teachers at SMP Negeri 1 Talibura must try to carry out their role optimally in tackling juvenile delinquency at school. Must always be happy to provide motivation, direction, guidance and habituation. Role models, and supervision and emphasis on students so that they can become human beings who are capable of speech and behavior, in everyday life

Mycobacterium tuberculosis is a bacterium that causes the infectious disease pulmonary tuberculosis (TB). Bayongong District is ranked second in terms of TB cases found in Garut Regency. The involvement of adolescents in controlling TB disease is needed as an agent of change to increase early detection of TB in their family members. With early detection of TB disease, treatment can be started quickly and transmission can be controlled. To increase teenagers' knowledge and awareness of TB disease, it is necessary to provide education to teenagers, namely high school students in Bayongbong District, about the importance of recognizing symptoms, transmission, prevention and treatment, as well as laboratory examinations for TB disease. Education is carried out by presenting material related to TB disease. Apart from that, students were also shown a video on how to carry out a TB examination using BTA (Acid Fast Bacteria) staining and TCM (Rapid Molecular Test). Before and after education, each student received a questionnaire designed to measure their level of knowledge. After community service, education about TB disease among high school students resulted in an increased understanding of TB symptoms, transmission, prevention, treatment and examination.

Palembang City Research and Development Bappeda has several main tasks and is carried out by several different fields, one of which is the field of Regional Development Planning, Control & Evaluation which focuses on preparing regional development planning and budgeting, controlling through monitoring regional programs and activities, as well as carrying out evaluations. and reporting on regional development programs and activities. To carry out several main tasks in the PPEPD field, there are several work tools in the form of systems with running business processes, one of which is the Monitoring and Evaluation Information System (SI MonEv) which is used quarterly. Based on the analysis carried out at the Palembang City Research and Development Bappeda, especially in the field of PPEPD with a system that is already running to assist in carrying out tasks, there are several problems found in the process and its use, namely the inaccurate layout of the features and assets in the system interface, which causes a feeling of discomfort. in its use, and there are no features to support ease of use. Therefore, several system design efforts are needed that are able to provide solutions to problems, convenience, and refresh the existing system. This development takes the form of evaluating and designing the user interface on the system to provide refreshment to the interface and adding features to support ease of operation such as graphical data visualization to simplify the monitoring process, a search feature to simplify the process of searching for reports, notifications to provide notification of each entry of the latest report in order to avoiding missing information, and providing a deadline feature to minimize delays in the reporting process.

This research aims to determine the control of thrips pests on the production of cayenne pepper plants and the impact of controlling thrips pests on farmers' income in Lalopisi Village, Meluhu District, Konawe Regency. The location of this research is Lalopisi Village, Meluhu District, Konawe Regency. The number of samples in this research was 10 farmers. To complete the first and second research objectives, namely by using a qualitative descriptive method, based on the research results, it shows that thrips pest control on cayenne pepper plants in Lalopisi Village, Meluhu District, Konawe Regency is carried out in two ways, namely mechanical pest control and chemical pest control. . Control of thrips sp pest attacks. carried out by respondents or cayenne pepper farmers in Lalopisi Village, Meluhu District, Konawe Regency, had an impact on increasing the production and income of cayenne pepper farming.

Inventory control is very important for companies because without proper inventory control the company will experience problems in meeting consumer needs both in the form of goods and services produced by the company. RSUD Dr. Pirngadi is one of the companies that uses conventional methods to calculate the total cost of inventory so that the costs incurred both for ordering syringes and storage costs are still high, therefore it is necessary to control the inventory of syringes which aims to minimise inventory costs so that company goals can be achieved. In solving the problem of controlling inventory costs to minimise total inventory costs, namely using robust optimisation. Robust optimisation is an optimisation model that contains uncertainty data to obtain the right solution using linear program solving. The results of research at the RSUD Dr. Pirngadi obtained the total cost of inventory according to company policy for the use of 3 mL Terumo syringes is Rp.426,104,665 while the robust optimisation method is Rp.319,647,106 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.106,987,599 or 25%.  Furthermore, the total inventory cost of using a 5 mL Terumo syringe according to company policy is Rp.208,402,454 while the robust optimisation method is Rp.166,608,139 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.41,794,315 or 20%.

This research addresses water supply issues at PT. Indofood CBP Sukses Makmur Semarang, Noodle Division. The Submersible Pump often experiences damage, such as Short Circuits due to phase failure. To address this, a Phase Failure Relay (PFR) was added to control the pump. The study employs observation, literature review, and interviews to evaluate the impact of PFR on pump control and safety aspects. The research findings indicate that the addition of PFR successfully prevents damage, with the potential for reducing repair costs, providing a practical solution in controlling the Submersible Pump at PT. Indofood.

Skripsi ini berjudul Pengelolaan Wakaf Produktif di Masjid Abu Bakar Sari Kecamatan Telanaipura Kota Jambi dan bertujuan untuk mengetahui pengelolaan wakaf produktif, pemanfaatan hasil wakaf produktif dan pandangan ekonomi Islam terhadap pengelolaan wakaf produktif di Masjid Abu Bakar Sari Kecamatan Telanaipura Kota Jambi. Pada penelitian ini menggunakan pendekatan kualitatif yang bermanfaat untuk memberikan informasi fakta dan data mekanisme pengelolaan wakaf produktif di Masjid Abu Bakar Sari Kecamatan Telanaipura Kota Jambi, dengan metode pengumpulan data dengan melakukan observasi, wawancara dan dokumentasi. Dari hasil penelitian ini ditemukan bahwa : (1) Pengelolaan wakaf produktif di Masjid Abu Bakar Sari dari aspek manajemen Planning, Organizing, Leading dan Controlling, belum berjalan dengan baik. Karena adanya berbagai permasalahan yang terjadi. (2) pemanfaatan hasil wakaf yang dilakukan sebagian besardigunakan untuk pemanfaatan secara konsumtif terutama untuk kegiatan keagamaan seperti pengajian, dan lain-lain. Belum ada pemanfaatan untuk meningkatkan ekonomi, di bidang kesehatan maupun sosial lainnya. (3) pandangan ekonomi Islam terhadap wakaf produktif yang dalam pelaksanaannya dilakukan dengan sistem sewa, dimana penyewaan harta wakaf produktif di Masjid Abu Bakar Sari tidak ditemukan adanya unsur riba atas keterlambatan pembayarannya, jikapun ada keterlambatan atas pembayaran tersebut nazhirmemberikan waktu dan kesempatan untuk membayarnya.

Pangkalan Kerinci is an area with many industries in it, including the pulp industry or paper pulp producer. PT RAPP is a company operating in the pulp sector. As a result of this industry, many people complain about air pollution due to industrial activities carried out by PT. RAPP. These activities are monitored by the Pelalawan Regency Environmental Service in collaboration with other stakeholders. The aim of this research is to find out how the planning, implementation and evaluation of communication from the Pelalawan Regency Environmental Service is in controlling industrial air pollution in Pangkalan Kerinci City, Pelalawan Regency. This research is a type of qualitative research with descriptive methods. The subject in this research is the Pelalawan Regency government (Environmental Service) with the determination using purposive techniques. Data collection techniques in this research are through interviews, observation and documentation. The number of informants in the study was 9 people according to the criteria determined through purposive sampling. The data analysis technique used uses the model from Miles and Hubberman and the data validity technique, namely triangulation. The result of this research is that the planning carried out by the Pelalawan Regency Environmental Service was carried out by listening to complaints from the surrounding community, always formulating objectives to provide understanding to the community and then develop message by conveying environmental messages in an informative, persuasive and cognitive manner, which is then continued with media production planning by the Pelalawan City environmental service. The Environmental Service carried out planning implementation after presenting the work program idea, then carrying out technical guidance outreach activities related to PP Number 22 of 2021, collaborating with NGOs and local communities and conveying environmental messages through billboards. Meanwhile, evaluation activities are carried out every six months.  

The Association of Indonesian Doctors has been formed and declared in a Decree of the Ministry of Law and Human Rights, Number AHU-003638.AH.01.07.2022. The Indonesian Doctors Association is no longer the sole forum for medical organizations in Indonesia. The study of the legality of this new association and the study of the organization of the Indonesian Doctors' Association have violated the right to associate and human rights because it is the sole forum for the medical professional organization which is the focus of the problem raised by the author. The study uses a normative juridical approach to seek answers with certainty and legal certainty through existing legal theories, norms and legislation. The conclusions obtained are that in order to protect patients, improve service quality, and ensure legal and statutory certainty, the medical professional association or organization must be one. Determination of quality and service, competency standards, and professional ethics must come from a professional organization. With a noble purpose, a single professional organization does not violate the law on association and human rights. The presence of a new medical society organization will not interfere with the position of the Indonesian Doctors Association as a professional organization. The suggestion from this study is that new organizations such as the Association of Indonesian Doctors must synergize and become the task force for the Indonesian Doctors Association in controlling the running of the organization while simultaneously providing a driving force for services to the Indonesian people.   Key words: Professional organizations; Constitution; Medical practice

Hypertension is a non-communicable disease which is one of the main causes of death in the world. A person can be said to be diagnosed with hypertension if the systolic blood pressure is at a level of 140 mmHg or more and the diastolic blood pressure is at a level of 90 mmHg or more. Interventions that can be done in preventing and reducing high blood pressure by providing education on controlling progressive muscle relaxation exercises. This study aims to determine the effect of Progressive Muscle Relaxation Exercises on reducing blood pressure in the working area of the Kopeta Health Center, Alok District, Sikka Regency. Methods of data collection techniques through observation, interviews, physical examination and documentation. The results of data analysis showed several diagnoses, namely health behavior tends to be risky, risk of decreased cardiac output, readiness to increase knowledge. Hypertension education with control using progressive muscle relaxation is one of the non-pharmacological interventions that can be used to reduce blood pressure. Conclusion: based on the results of the case evaluation conducted, it was found that the application of progressive muscle relaxation exercises can lower blood pressure slowly, besides that this intervention can have a relaxing effect on Mr. I.B and Mr. F.W.

Sultan Muhammad Salahuddin Airport located in Bima regency, West Nusa Tenggara is the main terminal for the people of Bima and its surroundings who travel using air services. As the main terminal for Bima people who will travel by air service, Bima Airport must have a risk management system in accordance with applicable regulations, especially in the airside area where all aircraft operational activities take place in the airside area. This study aims to determine the suitability of the safety criteria of Sultan Muhammad Salahuddin Bima Airport and the steps taken by the airport in the event of a non-conformity or an event that can be categorized as hazard identification and Risk assessment (HIRA). This study used mixed methods Data collection was carried out by observation, structured interviews and documentation. The general data in this study is primary data and secondary data. Data analysis used using qualitative and quantitative data analysis techniques. The results of this study are based on research that has been carried out based on ISO 31000 on Aviation Hazard Risk Management Analysis on the Airside Side as an effort to minimize the risk of accidents with the Hira method at Sultan Muhammad Salahuddin Airport which is carried out using stages consisting of the risk identification stage, risk analysis and risk evaluation as well as the risk treatment stage, So from the study 10 dangers and risks that are likely to occur. Of the 10 risks, there are 9 risks in the red zone (high) and 1 risk in the yellow zone (medium). Of the 10 risks, they then get treatment or control because they are in the red zone and yellow zone. Controlling the possibility of 10 existing risks, Sultan Muhammad Salahuddin Airport uses control measures in implementing measures to minimize the impact of possible risks that occur, namely avoiding and reducing risks. This is supported by risk treatment carried out by the company and adjusted to 10 risks that are likely to occur.

One of the significant issues faced by developing countries, including Indonesia, is the problem of rapid population growth. To overcome this problem, the Indonesian government has implemented the Family Planning (KB) Program. The family planning program provides an opportunity for residents to regulate the distance between child births or reduce the number of births by using various contraceptive methods, both hormonal and non-hormonal. The aim of this Community Service Activity is to improve maternal and child health services, with the hope of controlling the rate of population growth. This activity was carried out by providing information about family planning and free family planning services to 20 WUS who were family planning acceptors in Malakaji District, Gowa Regency. After free family planning services, there was a question and answer session about family planning and evaluation monitoring was carried out. The results of this activity showed that the family planning participants were able to answer questions well and some of them were willing to use IUD or implant family planning. From the results of this activity, it can be seen that knowledge about family planning increased after the outreach was carried out. Before the counseling was carried out, the majority of knowledge was lacking, 12 mothers or 80%. Meanwhile, the mother's knowledge before being given counseling was lowest at Good knowledge, namely 1 person or 6.67%. Mothers' knowledge after counseling was highest in good knowledge, namely 14 people or 93.33%, so it can be concluded that Community Service activities, in the form of counseling about family planning, had a positive impact on WUS in the area and succeeded in increasing family planning knowledge