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Research on the Effect of Presidential Aid BLT UMKM on Productivity of Micro, Small and Medium Enterprises in Batang Regency aims to find out how UMKM working capital assistance affects the productivity of UMKM actors and to find out how the influence of this UMKM working capital assistance program has an effect on increasing the economic growth of UMKM actors in the Regency. Trunk. The research method used is quantitative, where data is obtained by distributing questionnaires to recipients of the MSME working capital Banpres while for sampling using a random sampling technique where a sample of 233 Banpres MSME recipients is obtained. Data analysis uses a regression formula. The results showed that 1) MSME working capital assistance had an effect on the productivity of MSME actors, 2) MSME working capital assistance had an effect on increasing the economic growth of MSME actors in Batang Regency

The research aimed to determine the effect of price, location, and service quality on the decision of use services of PT. Pos Indonesia, Soreang. The population in this study was consumers who had used the services of PT Pos Indonesia, Soreang. The sampling collection technique used accident sampling with a total of 100 respondents. The data analysis technique used in this research is multiple linear regression. The result of multiple linear regression analysis shows that the variables of price, location and service quality simultaneously have a positive relation to consumer decision. Based on the results of the f test, it shows that the variables of price, location, and service quality simultaneously have a positive and significant impact on consumers decisions. The result of the coefficient of determination is 0.55 or 55%, meaning that independent variables such as price, location, and service quality can explain variations in consumer decisions to choose the delivery service of PT Pos Indonesia (Soreang). While the remaining 45% of other variables not examined in this study. Company management should pay attention to parking spaces and price competitiveness to increase consumer interest in using the delivery service of PT Pos Indonesia, Soreang.

Diabetes mellitus is a metabolic disorder caused by a lack of the hormone insulin. The hormone insulin is produced by a group of beta cells in the gland of the pancreas and plays an important role in glucose metabolism in body cells. According to the World Health Organization (WHO, 2013) 80% of DM sufferers in the world come from developing countries, one of which is Indonesia. The prevalence of DM in Indonesia reaches 4.7% of the national population and is expected to reach 5.9% by 2030. In general, the prevalence of DM in Aceh province is 1.8%. The purpose of this study was to determine the effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City. This study uses Quasi Experiment Design research design using one group pre test-post test design. The sampling technique uses total sampling by measuring blood sugar levels before and after diabetes exercises with a total sample of 16 people. Bivariate analysis uses paired t-test. The results showed that there was an Effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City with a statistical result of 0,000.

PT.Senteral Inti Gas is a company engaged in the field of gas distributors. Problem that occur in the company is: a decrease in employee work performance which is characterized by frequent errors in work, employee attendance rates began to decline and the emergence of procrastination work. The population in this study were all employees in the company of 67 people. The sample is taken by a saturated sampling technique in which all members of the population are used as samples. Thus the sample in this study amounted to 67 people. The simultaneous hypothesis test results show that reward and punishment have an influence on the work performance of employees of PT.Senteral Inti Gas Medan. The results of the partial hypothesis test show that the reward variable has a more dominant influence on the work performance of PT .enteral Inti Gas Medan employees compared to the punishment variable.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This study aims to analyze the determinants of capital structure in manufacturing industries listed on the Indonesia Stock Exchange. The data used is taken from the financial statements of manufacturing companies whose shares are still actively traded on the Indonesia Stock Exchange. The variables used are profitability proxied by return on equity (ROE), sales growth, asset structure, liquidity proxied by current ratio (CR), tax, business risk and capital structure proxied by debt-to-equity ratio (DER). Sampling using purposive sampling method, and data analysis using multiple regression. The results show that liquidity (current ratio) has a negative effect on capital structure at a significance of less than 1%. Meanwhile, profitability (return on equity), sales growth, asset structure, tax and business risk have no effect on capital structure.  Keywords: profitabilias, sales growth, asset structure, liquidity, tax, business risk, capital structur

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

This research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

This research elucidates the impact of globalization on the content and subjects of the Madrasah Ibtidaiyah curriculum, focusing on the challenges and opportunities it presents. The study utilizes a combination of literature review and thematic analysis to explore the influence of globalization on the curriculum and the strategies employed by Madrasah Ibtidaiyah to strike a balance between traditional Islamic teachings and global knowledge and skills. The findings reveal that globalization has influenced the content and subjects taught in the Madrasah Ibtidaiyah curriculum by necessitating the incorporation of global perspectives, emphasizing universal values, and contextualizing global knowledge within an Islamic framework. However, Madrasah Ibtidaiyah faces challenges in adapting its curriculum, including the need to ensure the preservation of Islamic teachings, address cultural sensitivities, and navigate societal expectations. Despite challenges, globalization offers opportunities for Madrasah Ibtidaiyah to enhance its curriculum and prepare students for a globalized world. This includes fostering intercultural communication, promoting global citizenship, encouraging critical thinking, nurturing tolerance and inclusion, and developing cultural sensitivity. The incorporation of global perspectives significantly impacts students' understanding of diversity and multiculturalism by exposing them to different cultures, challenging stereotypes, promoting intercultural communication, and fostering a sense of global citizenship.

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

The increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively. Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system. The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing. The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.

Penyakit Stroke adalah salah satu penyakit serebiovaskuler yang lebih sering terjadi di berbagai negara baik negara maju maupun negara yang sedang berkembang seperti Indonesia. Di RSUD H. Andi Sultan Daeng Radja, data pasien stroke tahun 2017 sebanyak 103 orang, tahun 2018 sebanyak 140 orang, dan tahun 2019 sebanyak 150 orang, ini artinya terjadi peningkatan pada pasien stroke setiap tahunnya. Akibat dari meningkatnya jumlah pasien stroke di RS ini, banyak dari pasien arus berbaring lama di perawatan. Periode Januari 2019 sampai Januari 2020, tercatat sebanyak 18 resiko dekubitus karena baring lama.Tujuan penelitian ini adalah untuk diketahuinya hubungan penggunaan matras anti dekubitus dengan integritas kulit pada pasien stroke di RSUD H. Andi Sulthan Daeng Radja Kabupaten Bulukumba. Desain penelitian menggunakan cross sectional. Cara pengambilan sampel yang digunakan yaitu probability sampling dengan tehnik sampling Consecutive Sampling. Penelitian ini telah dilakukan di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba pada bulan Agustus 2020. Hasil penelitian yaitu jumlah responden yang menggunakan matras antidekubitus sebanyak 13 orang (92,9%) sedangkan tidak menggunakan matras sebanyak 1 orang (7,1%) sedangkan jumlah responden berdasarkan integritas kulit selama kurang waktu tujuh hari perawatan  yaitu membaik sebanyak 13 orang (92,9%) sedangkan memburuk sebanyak 1 orang (7,1%). Uji analisis fisher exact test didapatkan nilai p = 0.041 (< α = 0.05). Berdasarkan hasil penelitian yang dilakukan ada hubungan penggunaan matras anti dekubitus dengan perubahan derajat dekubitus pada pasien stroke di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba. Diharapkan adanya penelitian lanjutan dengan jumlah sampel yang lebih banyak dengan pengkajian yang mendalam serta mengontrol faktor-faktor yang mempengaruhi dekubitus.

Preschoolers are children aged three to six years. Covid - 19 is a pandemic that is shaking the world right now. Due to the Covid - 19 pandemic, children cannot play with friends outside the home. Limited play space for children makes it easy for them to feel bored just to stay at home, causing children to become anxious. The purpose of this case study is to apply storytelling play therapy to reduce anxiety levels in preschool-aged children at home due to the covid-19 pandemic. The method of this case study is descriptive. The result of the case study is a decrease in anxiety score in subject I from 45 to 30 and subject II from 51 to 34. The conclusion of this case study shows that storytelling therapy is effective in reducing the anxiety level of preschool children. Suggestions for this case study are expected that parents can apply storytelling to reduce anxiety levels in children at home due to the Covid-19 pandemic.

Hypertension is a condition where systolic blood pressure is equal to or more than 140 mmHg and diastolic blood pressure is more than or equal to 90 mmHg. The cause of hypertension can be influenced by genetic factors, environmental factors or influenced by a combination of these two factors. From the causative factors, hypertension can be classified into 2, namely: primary or essential hypertension for which the cause is not known, and secondary hypertension which is hypertension arising from other diseases. According to the American Heart Association in 2019, there were about 4 billion people on the Asian continent, but levels of awareness, treatment and blood pressure control tend to be low. The Chinese population has a presentation of 47% of the population who are aware and check themselves for hypertension, 14% of whom are undergoing treatment. Singapore has 74% of people aware of hypertension and 69% undergoing treatment. In America, about 46% of adults have hypertension, about 40% of whom are African-American-non-Hispanic men and women. Women aged 20 to 34 years, 13% had hypertension; nearly 86% of the condition was in their mid-70s. Men at that age also had the same condition, increasing from about 26% to 80%.

The provision of passive ROM therapy in the form of range of motion exercises on the part of extremities experiencing weakness and decubitus, this motion exercise is very useful to avoid complications due to lack of movement such as joint stiffness.. This study aims to knowing the ROM description in nursing care in stroke patients with impaired physical mobility. This case study uses descriptive method. This case study was conducted in 12 – 28 april 2021 by comparing two respondents with the same case and given the same action. The results of the case study conclude the application of passive ROM techniques performed in non– hemorrhagic stroke patients there is a weakness in proximity there is an effective an ineffective,. The results of of increasing muscle strength on Subject I from 5151 to 5352, meanwhile in Subject II from 5151 to 5252, this is because the first patient and his family are very enthusiastic and eager to exercise independently while the second patient have an obesity and his family also have motivation but it still difficult due to the severity of the deases. Application of ROM in both non hemorrhagic stroke patients gave different responses.

An increase in blood pressure that is not controlled will provide some further symptoms to organs such as the brain in the form of strokes, and heart in the form of coronary heart disease and hypertrophy. Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 is a nonpharmacological therapy that can reduce blood pressure in patients with primary hypertension so as to prevent further symptoms of hypertension. This case study aims is to discribe the application Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 to the reduction in blood pressure in patients with primary hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in subject I decreased blood pressure from 175/90 mmHg to 140/30 mmHg, while in subject II decreased blood pressure from 160/100 mmHg to 125/80 mmHg. The results of this case study reveal that the application Benson relaxation therapy and murottal Al-Qur’an surah Ar-Rahman ayat 1-78 shows the results of a decrease in blood pressure that is quite effective in patients with primary hypertension in RSUD Ungaran. Hopefully,  Ungaran hospital can make Benson relaxation and Murottal Al-Qur'Aan relaxation surah Ar-Rahman ayat 1-78 as a basis for the development of nursing and companion of pharmacological therapy.