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Petis is made from fermented shrimp or fish that is added with sugar and salt, it looks like a paste and has a dark brown or black color. This study is a descriptive study that aims to determine the presence or absence of Salmonella sp in petis sold in Sumber Subdistrict, Cirebon Regency, to find out what percentage of petis is contaminated with Salmonella sp. POM No. 13 of 2019 concerning Maximum Limits of Microbial Contamination in Fish and Fishery Products Including Molluscs, Crustaceans and Fermented Echinoderms. The population in this study were petis sold in Sumber Cirebon District, traders collected 15 samples using the Accidental Sampling technique. The research method used is a descriptive survey, in the examination using the isolation method through culture media and biochemical tests. The research was carried out at the Microbiology Laboratory of AAK An Nasher Cirebon in April 2022. The results obtained 9 positive samples of Salmonella sp and 6 negative samples of Salmonella sp. Based on BPOM regulation No. 13 of 2019 concerning the Maximum Limit of Microbial Contamination in Processed Food, it must be negative for Salmonella per 25 grams. From these results it can be said that the petis containing Salmonella sp was 60% and the negative petis contained 40% Salmonella sp.

Ultraviolet light is commonly used as a laboratory sterilization method to complement chemical sterilization. Until now, there has been no standard reference for the use of exposure time and exposure distance that can be effectively used for sterilizing laboratory rooms. Based on this, it is necessary to conduct this research to test the effectiveness of ultraviolet irradiation in the laboratory with varying exposure times, including 0.5, 1, 1.5, and 2 hours with an irradiation distance of 1, 1.5, and 2 meters. This experimental research was conducted at the Medical Laboratory of the Mangunwijaya Catholic Polytechnic of Medical Laboratory Technology Program. Capture of airborne microbes using the settle plate method. The results showed that the percentage reduction in the number of microbes before and after irradiation was 96.30, 62.97, 85.18, and 59.26 CFU/m3, respectively, for exposure time 0.5, 1, 1.5, and 2 hours, while the percentage decrease in the number of microbes for distance 1; 1.5; and 2m is 66.67; 67.74; 64.71 CFU/m3. The conclusion was that the adequate time to reduce the number of air microbes was 0.5 hours, while the effective distance was 1.5m.

Teachers' literacy teaching creativity is the ability of teachers to constantly develop literacy materials or lesson materials and be able to create an interesting and active atmosphere and be able to modify lessons.  Creativity development in literacy learning is also very important and teachers are required to demonstrate and show the creativity process. One alternative that teachers can do is to create, compile and develop effective, efficient and creative literacy teaching materials.  This study aims to determine the development of teacher creativity in making reading, writing and counting teaching materials. The method used was descriptive qualitative method. The research subjects were teachers in Cimanggu sub-district. The results of this study indicate that: creative teachers are teachers who are able to develop pedagogical skills, namely being able to compile more varied teaching materials. In addition, they are able to improve pedagogical skills in developing reading, writing and counting literacy teaching materials so that learning becomes more innovative and effective. The development of quality literacy teaching materials can support human resources who are more competent, creative, productive and have high fighting values to face the era of globalization.

Political education is an important tool in increasing political awareness of the community, especially in the challenging era of globalization. This study aims to explore how political education at SMK N 1 Jayapura can contribute to increasing political awareness of students and the surrounding community. The method used is a qualitative approach with data collection through interviews, observations, and documentation studies. The results of the study indicate that structured political education can improve students' understanding of political issues and globalization, and encourage them to actively participate in the democratic process.

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.

Pencucian pakaian dan layanan dry cleaning, yang saat ini dapat dijalankan di rumah atau melalui bisnis yang tersedia, menjadi semakin populer. Hal ini telah menyebabkan persaingan sengit di industri ini. Untuk mengatasi persaingan ini, diperlukan usaha untuk memperkenalkan dan mempromosikan layanan pencucian pakaian dengan menggunakan metode Customer Relationship Management (CRM). Tujuan utamanya adalah menarik lebih banyak pelanggan, menjaga hubungan baik dengan pelanggan yang sudah ada, serta efektif mengelola data pelanggan dan keuangan bisnis pencucian pakaian. Penelitian ini bertujuan untuk mengembangkan sistem informasi yang menggunakan metode CRM untuk meningkatkan interaksi yang positif dan nyaman dengan pelanggan. Dalam pengembangan sistem ini, bahasa pemrograman seperti PHP dan HTML digunakan, dengan penggunaan database PostgreSQL dan framework Laravel. Hasilnya adalah sebuah sistem informasi yang kompatibel dengan penerapan metode CRM, memberikan kemudahan bagi pelanggan dalam mencari informasi tentang layanan pencucian pakaian. Saran dari penelitian ini adalah untuk terus meningkatkan penggunaan metode CRM agar interaksi dengan pelanggan dapat lebih aktif dan efektif.

Telang flower is generally used as food coloring amd traditional medicine. The contents of telang flower has many benefits for humans. Also, it is hoped that the use of telang flower in the manufacture of lip balm will be a new innovation in cosmetic products. The aim of this research is to create a lip balm based on telang flower which functions to moisturize the lips. This research uses literature, ekasperiment, documentation, observation, and public teasting methods. This experiment resulted in two products with different compositions. In addition, that the two products have been tested publicly on 20 panelists ranging in age from 18 to 25 years. From 20 panelists who have tried 2 lip balm products. It was found that most pf them preferred products with a composition of 8 grams of teang flower extract, 50 grams of coconut oil, 30 grams of olive oil, 300 grams of beeswax, and 15 grams of ethanol. This can be seen from the public test average calculation score oh the favorite indicator, namely 2,5. Basade on the statemensts above, it can be concluded that the opporatunity to be developed as a new innovation in the world of cosmetics.

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Dull skin is a skin condition that is full of dead skin cells. The cause of dull skin is due to lack of water supply, pollution and sunlight and lack of facial care. Facial care can be done using a face mask. Facial masks are treatments intended to treat facial skin. Rice water is obtained from washing rice. Cherry water contains vitamins that are beneficial for skin health. Greentea has antioxidants that are good for skin health. The abundant content of EGCG antioxidants in greentea has the ability to rejuvenate damaged skin cells. The aim of this research is to create a mask based on leri and greentea water which functions to treat dull skin. The research method used is descriptive qualitative. Data collection methods used are literature, interviews, experiments and documentation. The experiment was carried out at the Laboratory of the Make-Up Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No. 77, Gajahmungkur Village, Gajah Mungkur District, Semarang City. The experiment was carried out 3 times with the composition of (1) 15 grams of water powder and 10 grams of greantea, (2) 15 grams of water powder and 15 grams of grentea, (3) 10 grams of water powder and 15 grams of grenteea. From the results of these three experiments, this experiment produced a mask with a green color, coarse texture and a fresh scent of greentea.

The bridal clothing modification kebaya and lehenga is expected to be an innovation in fashion products and can increase the variety of bridal clothing. The objectives of this study is to knowing the process of making modified bridal dress Kebaya from Indonesia and Lehenga from India. The method used in this research is the R&D method (Research and Development), literature, questionnaires, and documentation.  The making of Modified Bridal Dress Kabaya and Lehenga was carried out at the Fashion Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Gajah Mungkur District, Semarang City.  Data analysis in this research was carried out using descriptive analysis.  The result of this research is the kebaya as the superior of the lehenga which is equipped with chunri (shawl).  The process of making this modified bridal dress Kabaya and Lehenga includes designing, measuring, making patterns, cutting materials, sewing material that has been patterned or cut, set the application, and finishing by sequencing the Lehenga and kebaya.

The use of young jackfruit which has low prices and abundant production is only as a basic ingredient for making traditional foods. Considering the benefits and nutritional content of young jackfruit, it is necessary to innovate the manufacture of young jackfruit cream soup with fusion techniques. The research objectives are 1) to know the process of making young jackfruit cream soup using fusion technique; 2) knowing the formula and thickening agent for young jackfruit cream soup; 3) find out the community's acceptance of young jackfruit soup cream. The experiment was carried out three times by making cream soup with 3 different thickeners, namely wheat flour with a roux system, pumpkin and potatoes. The experiment was carried out to obtain the best formula. The experimental results show how to make young jackfruit with fusion food processing techniques, starting with material selection, weighing ingredients, boiling young jackfruit, making spices, sauteing spices, boiling all ingredients, sorting bones, thickening with, wheat flour/ pumpkin/potatoes and blending. soup, filter soup. The right formula for young jackfruit cream soup is young jackfruit 120 g, pumpkin thickener 40 g(531)/roux flour 20 gr (351)/ potato 40 gr (253), 50 ml liquid milk, 2 g salt, 10 g onion, 4 g granulated sugar, 5 g margarine, 500 cc water and 140 g claws. The three experimental products were tested hedonic by 10 semi-trained people and code 531 was preferred because it has the characteristics of creamy soup with a creamy texture, savory taste, light brown color, and has the aroma of young jackfruit mixed with milk.

Background: Anemia is a condition in which the concentration of hemoglobin (Hb) in the blood is lower than the normal value. Anemia that occurs due to iron deficiency so that the formation of red blood cells and other functions in the body is disrupted is iron nutritional anemia. Based on Riskesdas data in 2018, the prevalence of anemia was 48.9% in the 15-24 year age group. According to WHO, adolescents are residents in the age range of 10-19 years, young women have a higher risk, this is because young women experience menstruation (menstruation) every month. The impact of the incidence of anemia in adolescents can reduce concentration and learning achievement, as well as affect productivity among youth. Based on this background, the author is interested in carrying out community service activities for the prevention of anemia in young women during the new normal period of Covid-19 at Panca Atma Jaya Vocational School, Klungkung. Purpose: The purpose of this activity is as a form of implementation of Tri Dharma Stikes Panca Atma Jaya Klungkung. Methods: Participants who took part in this activity were 67 students using the pretest and posttest methods. Results: The results obtained were an increase in the pretest score (before being given education) which was 69.41% to 89.42% in the posttest result (after being given education). Conclusion: There is a significant relationship between posttest scores, which increases after education is held, so anemia prevention education needs to be given and improved to improve anemia prevention behavior in adolescent girls.

Presence is an activity that aims to determine the level of attendance of a person in an agency, school or company. One of the problems that occurs is the student attendance system at STMIK Rosma Karawang due to cheating when making attendance at lecture activities begins. By looking at the problems contained in STMIK Rosma Karawang, a program is needed. To create a program requires a method. The method used is a waterfall as a software development method. The proposed database design is a DFD (Data Flow Diagram). Implementation of the program using Android Studio. With the design of the program is a solution to solve problems that exist in the presence system at STMIK Rosma Karawang, and can achieve an effective activity in supporting activities at STMIK Rosma Karawang.

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.

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

Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

Bank BJB Syariah Karawang provides Loans and KPR. Loans and mortgages are Bank products in which the Bank provides a sum of money to lend to customers, with interest giving, but only a small proportion of them know the interest calculations or called Sharia-Buying when taking credit, whether it is a home loan or vehicle. The methodologi that the authors use in the writing of this thesis include the method of identification and system design. System identification includes organization identification, system running, and problem identification. While the design of the system includes design input output, DFD, ERD, data dictionary and database. Implementation activities in this company has been running well and also has been using computer-based systems, but the technology used is still a technology of the past. In doing the calculation of home loans based on sharia has also been using a computer system. As the authors observe, there are still problems that occur such as recording the margin calculation of each customer that takes a long time, so that will result in errors in the calculation of bank margin that has been established Based on the above matters, the authors argue that to overcome these problems, it is necessary to design and implement an integrated system among related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005. With the implementation of the system it is expected that the input process and calculation of margin bank syaiah needed for the future can run smoothly and on time.

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 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

The implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the things mentioned above, the author argues that in order to overcome the problem in question, it is necessary to design and implement a system that is integrated between related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005 while system design includes design input output, DFD, ERD, data and database dictionary. With the implementation of this system, it is expected that the process of checking and calculating helmet socket raw material supplies for the future can run smoothly and on time.