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This research aims to analyze the concept of Disgorgement Fund in Indonesia, India, and the United States through a comparative legal study approach. The Disgorgement Fund is a legal mechanism aimed at returning illegally obtained profits to the aggrieved parties and serves as a form of recovery for investors. The methodology employed includes analysis of legislation, court practices, and regulatory policies in the three countries. The findings indicate that while all three countries share the same goals in the implementation of the Disgorgement Fund, there are significant differences in the implementation and legal approaches taken. In the United States, the Disgorgement Fund is detailed by the Securities and Exchange Commission (SEC), while in Indonesia and India, it is still in the developmental stage and often influenced by local social and economic contexts. This research provides recommendations for enhancing the legal framework and implementation of the Disgorgement Fund in Indonesia and India, as well as offering a broader perspective on understanding the importance of investor protection in the context of the global capital market.

Data matching of Population Identification Number (NIK) as Taxpayer Identification Number (NPWP) needs to be done. This is an order from Law (UU) Number 7 of 2021, Presidential Regulation Number 83 of 2021, and Regulation of the Minister of Finance Number 112/PMK.03/2022. Regarding the implementation of data matching of NIK to NPWP which must be accelerated. The Directorate General of Taxes (DJP) of the Ministry of Finance (Kemenkeu) has set the time for matching NIK to NPWP to be fully implemented in mid-2024. Tax Volunteers support Taxpayers (WP) in matching Population Identity Number (NIK) and Taxpayer Identification Number (NPWP). Matching NIK NPWP functions as part of the steps to improve tax compliance and administration in Indonesia. The purpose of this comparison is to inform the truth and reliability of personal data and tax information of Indonesian citizens.

The research aims to determine the positive and significant influence of using quizizz-based audio-visual learning media on students' interest in learning in class XI Christian Religious Education subjects at SMA Negeri 1 Tukka, Central Tapanuli Regency for the 2023/2024 academic year. The research hypothesis is that there is a positive and significant influence between the use of quizizz-based audio visual learning media on students' interest in learning in class XI Christian Religious Education subjects at SMA Negeri 1 Tukka, Central Tapanuli Regency for the 2023/2024 academic year. The One-Group Pre-Post Design research method is an experiment carried out on just one group without a comparison group. The population of all class The sample was purposive sampling, namely students of class XI IPA 1 and XI IPA 2 with a total of 44 people. The research instrument is a closed questionnaire. The results of data analysis obtained: a) The value rcount=0.603>rtabel=0.297 and tcount=4.899>ttable=2.021 shows that there is a positive and significant relationship between the use of quizizz-based audio visual learning media and students' interest in learning in Christian Religious Education subjects. b) Regression equation. c) The determination test revealed that the magnitude of the effect was 36.39%. d) Hypothesis testing obtained Fcount=23.914>Ftable=3.23, so H0 is rejected and Ha is accepted. The research concluded that there was a positive and significant influence between the use of quizizz-based audio visual learning media on students' interest in learning in class XI Christian Religious Education subjects at SMA Negeri 1 Tukka, Central Tapanuli Regency for the 2023/2024 academic year.

Ships as an important means of transportation require the availability of good quality fresh water to meet the daily needs of the crew. Because the quality of fresh water that does not meet the standards can interfere with the activities of the crew. This research aims to build a water treatment system on board controlled by ATMEGA 2560 microcontroller. The system is equipped with turbidity sensor SEN0189, TDS sensor SEN0244, and PH sensor SEN0161 to monitor the freshwater quality. The process of working this tool by treating fresh water which then the parameters are detected by the PH sensor, TDS sensor, and turbidity sensor which then the detection results are displayed on the LCD monitor, and the buzzer and LED turn on when the condition of the fresh water parameters does not meet the standards. The methodology and design of this system will be carried out with experimental research methods where in this method at least one variable is manipulated to study the cause-and-effect relationship. The results of testing water treatment using ATMEGA 2560 show that the system can work optimally in treating fresh water. And the accuracy of the PH sensor, TDS sensor, and turbidity sensor is quite accurate with the difference in error with the comparison measuring instrument less than 5%.

Background: Perineal wounds are wounds due to tearing of the birth canal either due to rupture or due to episiotomy at the time of delivery of the fetus. One of the impacts of normal labor is the risk of perineal infection. The prevalence in Indonesia of post partum infection reaches 7.3% and ranks third in causes of death after bleeding. For this reason, it is necessary to make efforts in taking care of the wound to keep it clean and dry, and avoid infection. Objective: Application of betel leaf and honey decoction to accelerate the healing process of perineal wounds. Methods: This type of research uses descriptive research methods and observes 2 respondents with post partum conditions and is given the implementation of wound care carried out in Boyolali with the application time of June 18, 2024-June 24, 2024. Results: The REEDA score after being given the intervention experienced an improved status with a comparison of the results of the application of the 7th action on the first respondent, the initial REEDA score of 2 decreased to 0 while the application of the 7th action on the second respondent, the initial REEDA score of 1 decreased to 0. Conclusion: There is an effect on the application of wound care using betel leaf decoction water and honey which shows that green betel leaves and honey are effective in healing perineal wounds.

The Fear of Missing Out (FoMO) phenomenon that is increasingly prevalent in the digital age has a significant impact on the mental health of adolescents, including among Christian teenagers. FoMO is characterized by feelings of anxiety due to fear of being left behind from other people's activities or achievements, often triggered by social media. This study aims to identify proactive efforts that Christian Religious Education (PAK) teachers can make in overcoming the negative influence of FoMO on adolescent mental health. The method used is a qualitative study with a descriptive approach, through in-depth interviews and observations of PAK teachers and adolescents in a Christian education environment. This study also used a literature review to strengthen the understanding of the role of PAK teachers in the spiritual and social context. The results show that PAK teachers have a crucial role in guiding adolescents to understand their spiritual identity, teaching the wise use of technology, and creating a learning environment that supports mental health. PAK teachers can also be role models who motivate adolescents to focus on a personal relationship with God and not get caught up in social comparisons. With these efforts, it is hoped that adolescents can overcome FoMO pressure and develop better mental health.

Background: The impact of hypertension that is not treated properly and uncontrolled will cause various complications, such as heart failure and coronary heart disease, in the brain there is a stroke, if it hits the kidneys there is chronic kidney failure, and if it hits the eyes there will be visual impairment. The various complications that may arise are very serious diseases and have an impact on the patient's psychology because of their low quality of life. Objective: To describe the results of blood pressure comparison before and after the application of Red Ginger Water Foot Soak Therapy in the elderly. Methods: This study used a descriptive research design with a case study approach by observing blood pressure in 2 elderly respondents, carried out 5 days for 1 consecutive week within 15 minutes. The instruments used are observation sheets, Blood Plesure Monitor, and stopwatch. Results: There is a decrease in blood pressure after giving Warm Red Ginger Water Foot Soak to Mrs. T from stage 2 hypertension to stage 1 hypertension and to Mr. S from stage 1 hypertension to stage 1 hypertension. S from stage 1 hypertension to prehypertension. Conclusion: The application of warm red ginger water foot soak therapy can potentially reduce blood pressure in the elderly with hypertension in both respondents.

Background: Hypertension is commonly referred to as high blood pressure. A person has hypertension if his systolic and diastolic blood pressure has risen above 140/90 mmHg. Hypertension is the leading cause of premature death worldwide with more than 1 in 4 men and 1 in 5 women and more than one billion people experiencing the condition (WHO, 2020). Non-pharmacological therapy acupressure therapy can be an option for the elderly to overcome hypertension. Objective: To describe the results of the comparison of blood pressure reduction in the elderly before and after the application of acupressure therapy on 2 (two) respondents. Methods: This study uses a descriptive method, selecting samples according to the inclusion criteria and selecting 2 elderly respondents who experience hypertension. The research instrument used a digital Sphygmomanometer and the research was carried out 15 minutes for 3 consecutive days. Results: There was a decrease in systolic pressure in Mrs. T by 10 mmHg and a decrease in Mrs. P's systolic pressure by 7 mmHg. While the diastolic pressure of Mrs. T was 12 mmHg and Mrs. P decreased by 10 mmHg. The results of the application of acupressure therapy on both respondents showed a change in blood pressure reduction from previously included in the classification of grade 1 hypertension to high normal. Conclusion: There are differences before and after acupressure in elderly hypertension.

The use of X-ray Thorax (XCR Thorax) in assisting thoracocentesis procedures has some limitations. XCR Thorax only provides a two-dimensional image, which may limit the accuracy in determining the exact location for the puncture. In addition, XCR Thorax cannot detect septation or loculation which may affect the success of the thoracocentesis procedure. Thoracic ultrasonography offers advantages in detecting pleural effusion compared to conventional radiographic methods, but has not been standardized in national guidelines. This study aims to see the difference in the success rate of thoracocentesis between the use of thoracic ultrasound guidance and thoracic photo guidance in patients with clinical tuberculosis at Respira Lung Hospital Yogyakarta. This cross-sectional study used a static group comparison approach to compare the success rate of thoracocentesis between two groups at Respira Lung Hospital Yogyakarta: 30 patients with Thorax ultrasound and Thorax photo guidance (Group A) and 30 patients only with Thorax photo guidance (Group B). With a purposive sampling method and analysis using the chi-square test, this study aims to analyze differences in the success rate of thoracocentesis in real clinical conditions without intervening in existing procedures in the hospital. Thoracocentesis with thorax photo plus thorax ultrasound guidance showed a success rate of 100% compared to 66.67% in procedures with thorax X-ray alone (p < 0.001). The results showed that the use of thoracic ultrasound as a thoracocentesis guide had a higher success rate compared to the use of thoracic photo guidance.

This research aims to determine the effectiveness of village und management in improving the development of mendalo indah village, jambi luar kota district, muaro jambi regency. The type of research used is qualitative research. The data collection methods used are observation, interviews, and documentation. Furtherore, the research result are analyzed using the descriptive percentage ratio for the effectiveness of village fund management in the field of physical development of mendalo indah village. Meanwhile, the data analysis technique used in this research is to calculate he comparison of village fund realization with the village fund expenditure target multiplied by 100%. Based on the result of this research, the affectiveness of village fund management in improving village development in mendalo indah in 2017-2022 is the effective category. Because the level of effectiveness each year is at 90-100%

This study evaluates the impact of positive emotions on rheumatoid arthritis (RA) treatment outcomes through a meta-analysis of 47 studies (2015-2024) involving 12,384 patients. The primary findings reveal a significant positive correlation between positive emotions and improved RA treatment outcomes (r = 0.42, p < 0.001), with the strongest effects observed in enhanced quality of life (r = 0.51) and physical function (r = 0.45). Patients exhibiting high positive emotions demonstrated greater reductions in pain (d = 0.38), decreased inflammation (d = 0.29), and improved physical function (d = 0.45) compared to control groups. Moreover, moderator analyses uncovered stronger effects among elderly patients (? = 0.012, p = 0.025) and those with longer RA duration (? = 0.018, p = 0.009). Finally, mediational analyses indicated that positive emotions contributed to improved treatment adherence (indirect effect = 0.09, 95% CI [0.05, 0.13]) and increased physical activity (indirect effect = 0.07, 95% CI [0.03, 0.11]) in RA patients. These findings extend Fredrickson's (2001) Broaden-and-Build theory and support Keefe et al.'s (2002) biopsychosocial model. Compared to meta-analyses by Brosseau et al. (2018) and Zhou et al. (2020), this study provides more comprehensive evidence on the role of positive emotions in various RA treatment outcomes. The novelty of this research lies in the analysis of previously unexplored mediating and moderating mechanisms, as well as a comparison of effectiveness with pharmacological interventions (SMD = 0.18, 95% CI [-0.05, 0.41], p = 0.124). These results support the integration of positive emotion-based interventions in RA management and expand upon Strand et al.'s (2019) findings on patient expectations in RA treatment.

This Classroom Action Research (PTK) aims to describe the improvement of learning outcomes and social emotional skills through differentiated learning process applied to the material of observation report text at SMA Negeri 21 Surabaya. This research uses a cycle design consisting of planning, observation, implementation and reflection. Data was collected through student worksheets, observation sheets, and questionnaires. The results showed an increase in learning outcomes by 17% in the first cycle, and 27% percent in the second cycle stage. Student learning outcomes are shown through the percentage of students who reach the minimum completeness criteria (KKM) which was initially 60% in the pre-cycle then increased to 77% in the second cycle, and increased to 100% in the second cycle. The results of students' socio-emotional skills are shown through observation sheets and questionnaires. This observation stage is carried out in two stages and the results are in the form of a comparison of social emotional skills before the differentiated learning approach and afterwards.       

MSMEs are productive economic businesses run by individuals or small business entities to grow and develop their businesses in order to build the economy, so that MSMEs become the most important pillars in the Indonesian economy. The large number of competitors in the business world requires entrepreneurs to find strategies that can increase the sales cycle and fulfill the number of requests. Solusi Cash & Kredit is a company engaged in cash and credit sales of smartphones, furniture, and electronics. According to the owner of Solusi Cash & Kredit, Vivo smartphones are one of the best-selling brands on the market. The phenomenon that occurred in the company during August 2023 to June 2024 was the occurrence of fluctuations or instability in product sales levels. The purpose of this study was to determine the results of the comparison of sales forecasting with the Exponential Smoothingi and Least Square methods. The results obtained were that the exponential smoothing alpha 0.3 method had a MAPE value of 18.27% with a forecast value for the next period of 34 units per month. Alpha 0.5 had a MAPE value of 14.74% with a forecast value for the next period of 36 units per month. Alpha 0.7 had a MAPE value of 12.64% with a forecast value for the next period of 36 units per month. Alpha 0.9 had a MAPE value of 11.7% with a forecast value for the next period of 37 units per month. The least square method had a MAPE value of 7.2% with a forecast value for the next period of 41 units per month.

This study aims to explore the foundation of code in the C++ programming language with a focus on data structures. Data structures are a fundamental component in efficient and effective software development. This literature review explores various types of data structures implemented in C++, including arrays, linked lists, stacks, queues, hash tables, and trees. An analysis is conducted on the basic principles and implementation of these data structures in the context of C++, taking into account the strengths and weaknesses of each structure. In addition, this study also discusses the evolution and comparison of data structure implementations from the perspective of performance and algorithm complexity. The results of this study provide in-depth insights into how data structures can affect the design and efficiency of C++ applications, as well as provide guidance for software developers in choosing the most appropriate data structures for their specific needs. The conclusions of this study highlight the importance of a deep understanding of data structures in software development and their contribution to the success of software projects.

Voice is one of the signs in a brand. Voice comes in in non-traditional brands. Sound marks are listed in Law Number 20 of 2016 concerning Marks and Geographical Indications. In the arrangements, there is still confusion regarding this matter, so that very few votes are registered in its implementation. A small number of vote registrations really creates problems of confusion in registration. This research uses normative research through a statutory and regulatory approach and a comparative approach. The results obtained from the research are that there are obstacles in registering sound as a brand so that sound brands are refused registration. This problem concerns the bad faith carried out by the registrant. Comparison of the regulation of sound as a brand in Australia and Indonesia has similarities and differences in registration. Australia has regulated sounds that cannot be registered and regulates the duration of sounds that will be branded. while Indonesia has not yet regulated this.

Background : In old age, there is a decline in the body's immune function, including a decline in heart function, one of the diseases of which is hypertension. Hypertension is high blood pressure with systolic blood pressure results >140 mmHg or diastolic blood pressure ≥ 90 mmHg.. The prevalence of hypertension cases according to the Surakarta City Health Service showed an increase in the incidence of hypertension in 2023 reaching 67,355 cases. One of the non-pharmacological therapies that can be used is deep breathing relaxation techniques. Objective: This study describes a comparison of blood pressure development before and after the application of deep breathing relaxation techniques. Method: This study used a case study of 2 respondents conducted on May 11-13, 2024 for 2 times in a row with a therapy duration of 10 minutes. Results: The application of Deep Breathing Relaxation Therapy to both respondents obtained comparative results of development before and after therapy in Mrs. S systolic 24 MmHg and diastolic 17 MmHg while Mrs. T showed a decrease with systolic 25 MmHg and diastolic 13 MmHg. Conclusion: The results of the study can be concluded that there is an effect of deep breathing relaxation techniques on reducing systolic and diastolic blood pressure in both respondents.

Background: Hypertension or what can be called high blood pressure that occurs when blood vessel pressure is too high, said to be high if the blood pressure is 140/90 mmHg or more. According to the World Health Organization (WHO), the prevalence year is 1.28 billion people who experience hypertension aged 30-79 years. The prevalence of hypertension in Pucangsawit Health Center in 2022 was 4.492 hypertensive patients in Surakarta City, One of the non-pharmacological therapies that can be given to hypertensive patients is anti-stroke gymnastics. Objective: Describe the results of blood pressure comparison and after the application of Anti- Stroke Gymnastics in patients with hypertension. Method: This study uses a descriptive research design with a case study approach by observing blood pressure in 2 respondents with hypertension, conducted 2 weeks for 6x within 30 minutes. The instruments used are observation sheets, Blood Pressure Monitors, and anti-stroke gymnastics SOP videos. Results: There is a decrease in blood pressure after giving Anti-Stroke Gymnastics to Mrs. E from 148/81 mmHg to 130/78 mmHg and to Mrs. S from 157/111 mmHg to 143/101 mmHg. Conclusion: The application of anti-stroke gymnastics can potentially reduce blood pressure in hypertensive patients in both respondents.    

Crayfish is one of the fishery commodities that has high economic value, behind having high economic value in lobster cultivation there are several things that need to be considered, namely the conditions of the cultivation environment, feed, and water quality, based on the findings in the field of crayfish cultivators inukabumi have innovations in feed making, this is done to reduce feed production costs, the feed innovation is a mixture of pellets, conch and cassava, with a ratio of comparison in tub 1 P: 1 K: 1 S: 1.4 tub 2 P: 1, K: 1.4 S.: 1, and tub 3 100% pellets, this feed has never been tested to determine the nutritional content of the feed, in this study conducted to test the effectiveness of feed for crayfish growth, while the test results show that the proximate value in tub 1 is 20.55% Protein, tub 2 is 14.32% Protein and tub 39.41% Proterin in this study conducted 3 tubs and each stocked 100 e / tub, this study was conducted for 14 days of maintenance, and feeding is done 2 times a day, the results of this study indicate that the survival rate is low, with SR values in tub 1, (22%) tub 2, (23%) and tub 3 (10%), this is influenced by inappropriate feed, and water quality that is not in accordance with predetermined quality standards, and during the maintenance of crayfish many were found dead due to molting failure with a size of> 9.2 cm, so that the feed used is inappropriate      

Trenggalek and Malang districts are among the coastal cities in East Java that have mangrove forests. The function of mangroves as a wear prevention to maintain the plains is the background of this research. The purpose of this study is to compare the vegetation density of mangrove forests in Trenggalek and Malang using Landsat 8 image 2 channel algorithm method by calculating the vegetation index value with NDVI and EVI methods. The difference in vegetation values can be seen based on thematic maps with differences in average diameter of mangrove trees where in mangrove forests in Trenggalek Regency has an average diameter of mangrove trees of 6.55 cm while in Malang Regency has an average diameter of mangrove trees of 5.73 cm. There are also differences in vegetation values based on the two methods used in the study, namely NDVI and EVI show differences in vegetation values. Using the NDVI method, the vegetation value is 0.53232 for the Malang area while 0.6263 for the Trenggalek area. Although both are classified as very dense, there is a difference in the t-test on the average vegetation value using the NDVI method. Using the EVI method, the vegetation value of 0.33994 for the poor area is classified as moderate while 0.42033 in the Trenggalek area is classified as dense.    

Project management is managing projects by considering all aspects of construction projects. A project must run according to plan and can be completed on time, so planning is needed before a project runs; scheduling must be considered. Scheduling is an important step in determining the exact duration and sequence for each activity in the project to create a logically structured schedule that can be implemented realistically. Many methods can be applied in project scheduling, such as S Curve and CPM (Critical Path Method). The use of different scheduling methods is considered to affect the final result of scheduling. Therefore, it is necessary to analyze the two methods. The analysis was carried out by comparing the critical trajectory, duration, and cost of structural work on the Kediri Regency Stadium Design and Build Project produced by the two methods so that it can be concluded which method is more efficient. The results showed differences in critical trajectories in the S curve and the CPM methods. In addition, the difference in duration is obtained; the S curve method requires a work duration of 140 days with a cost of Rp 48,041,965,577.96. Meanwhile, the CPM method requires a work duration of 131 days at a cost of Rp 47,535,997,308.05. Based on the results, the CPM method is superior in terms of time and cost.