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The determination of cost of goods sold aims to determine the price of product sales by a company. Calculation of basic price in a company to reduce the number of losses in the company. Because often the company suffered losses due to the large cost of production does not match the product selling price. The background of this study is how the calculation of cost of goods sold on manufacturing companies and how to determine the method of selling prices of products in manufacturing companies. In collecting this research data using descriptive research with quantitative qualitative data analysis techniques. Data collection method used is method of documentation and interview method. The data collected in the form of production data, sales, raw materials and others. The method used in determining cost of goods sold is using the approach of calculation method of full costing and method of variable costing.The calculation of cost of goods sold is a method of determining the price of products that charge elements of different production costs between the method of full costing with variable costing. In 2013 - 2015 UD. Eternal Blessing using Full Costing method in getting the results of 2013 amounted to Rp. 280.573.00. Year 2014 of Rp. 236.789.00. Year 2015 of Rp. 350.931,00. Meanwhile, when using Variable Costing method in getting the results in 2013 of Rp. 233701.00. Year 2014 of Rp. 209.398.00. Year 2015 of Rp. 323.299,00. Thus in knowing that between using method of full costing with variable costing happened difference. This difference is because the full costing method imposes all production costs, whereas the variable costing method does not impose fixed overhead costs. Fixed overhead costs exclude production costs. From this research it can be concluded that UD. Kedungpring Lamongan Eternal Blessings experience ups and downs of total profits per year and this study proves that cost of goods sold should pay attention to cost issues affecting the sale price.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Hypertension is nicknamed the silent killer because it is a disease without symptoms. This refers to a condition where blood pressure increases beyond normal limits, namely systolic pressure ≥140 mmHg and diastolic pressure <90 mmHg. Educational activities and detection of hypertension symptoms were carried out because the incidence rate was still high in the Maccini Sawah Health Center Working Area. This service is carried out with the target of people aged ≥ 40 years so that they can maintain a healthy lifestyle and have the knowledge, attitudes and skills to implement the principles of healthy living for every community. The aim of this service is to increase public awareness, understanding of prevention, lifestyle changes and increased participation in health decisions. The method for implementing this community service is education and blood pressure checks carried out simultaneously. There were 23 people who took part in this activity. The activity ran smoothly and well where the people who had been invited to take part in the education and detection of hypertension symptoms had followed it to completion with a total of 20 families participating. There are still many people who do not have their health checked at the health center. The community health center needs to carry out a door to door visit program to increase the coverage of the P2M program and reduce morbidity due to non-communicable diseases, especially hypertension.

Adolescence is a challenging period because it involves the transition from childhood to adulthood. Physical and psychological changes in adolescents can have an impact on their mental health. To prevent mental disorders in teenagers, various prevention efforts continue to be carried out, including providing education about mental health in teenagers, but at Bawakaraeng High School they have never received education about the importance of recognizing mental disorders in teenagers. The aim of this community service is to provide mental health information including efforts to prevent mental disorders in teenagers with thought stopping and five finger hypnosis. Community service was carried out at Bawakaraeng High School, November 16 2020 with a total of 60 students participating. The results of this service activity showed an increase in knowledge about mental health in adolescents, namely from 16,67% to 83,33% in the good category and participants were able to carry out stress management with mental health and five finger hypnosis.. Adolescent mental health education can provide increased knowledge about adolescent mental health and stress management that can be carried out by adolescents.

Stroke is a non-communicable disease that still has the highest death rate in the world. Even though stroke is not transmitted from one sufferer to another through contact, prevention must still be improved. Lifestyle and socioeconomics are thought to be one of the biggest factors that cause strokes. This activity aims to prevent and manage stroke by increasing knowledge in detecting signs and symptoms of stroke, preventing recurrent strokes and changing lifestyle modification behavior. Community service activity methods include health education, health checks to identify risk factors for hypertension/stroke, empowering families to recognize signs and symptoms of stroke, controlling stroke risk factors and lifestyle modification. The results of the activity showed that the majority of respondents had had one stroke (60%), the majority of families had sufficient knowledge (60%) about preventing recurrent strokes, the majority of respondents had a low risk (50%). Increased knowledge of patients and families in detecting signs of preventing stroke risk factors is targeted at changing behavior and improving healthy lifestyles to prevent recurrent strokes.

Factors influencing the readiness of coastal communities for tsunami events include knowledge, attitudes, fulfillment of basic needs, preparation for handling victims and disaster management. The results of the interview of researchers on March 8, 2019 with the secretary of Lurah Tondo, from 2013-2018 there had never been a simulation or counseling about the tsunami disaster in the Tondo Village. The purpose of this study is to analyze the factors that influence the preparedness of coastal communities against tsunami in Tondo Kelurahan, Kota Palu h. This type of research is quantitative with an analytical approach using cross sectional design. The population in this study are all coastal communities in Tondo, Palu City, totaling 362 families. The sample was 96 people, with cluster sampling technique. The results of the study of 96 respondents good knowledge as much as 45.8%, sufficient knowledge 28.1% and 26% less knowledge. Pearson chi-square test results p value: 0,000. Good attitude as much as 33.3%, enough attitude 54.2% and lack of attitude 12.5%. Pearson Chi-Square test results p value value: 0.001. Fulfillment of basic needs were fulfilled 55.2% and not fulfilled as much as 44.8%. Chi-Square test results p value value: 0.002. Conclusion there is a relationship of knowledge, attitudes and fulfillment of basic needs with the preparedness of coastal communities against the tsunami in the Village of Tondo, Palu City

Diabetes Mellitus is a group of chronic metabolic disorders due to abnormal metabolism of carbohydrates, fats, and proteins, characterized by hyperglycemia which is results in long-term microvascular, macrovascular and neuropathic complications. Oral antidiabetic therapy is the main pharmacological therapy to treat type II diabetes mellitus. This therapy can be oral antidiabetic therapy. Thus, to find out the effectiveness of either combination or single of antidiabetics on diabetes mellitus patients, researchers conducted a studies of inpatients at RSUD Madiun. This study included as non-experimental observational study with a cross-sectional study design at RSUD Madiun. Data were collected from Medical Records in October 2018. The sampling method that used in this study was non probability with purposive sampling technique, so there are 58 patients as a total sample. The results showed that the effectiveness of controlling blood sugar levels when using an effective single ADO was Metformin, because Metfomin was able to reduce blood sugar levels with an average length of stay of 6.17 and the effectiveness of controlling blood sugar levels when using an effective combination of ADO was Metformin and acarbosa, because Metfomin and acarbosa are able to reduce blood sugar  average length of stay 7 days inpatient.

Early childhood development has an important role in the development of an individual. In order for a child to have good development, it is necessary to carry out early detection of the child's growth and development with the aim of achieving optimization of a child's development. Data shows an increase in the prevalence of parents who do not regularly monitor their children's growth and development. Monitoring the growth and development of toddlers is carried out in conjunction with early detection of developmental disorders in toddlers so that intervention and simulation can provide optimal results. This community service activity aims to determine children's developmental growth and deviations that occur as well as providing education to parents, especially about the growth and development of pre-school children and the factors that support children's growth and development. The target of the activity is pre-school children and mothers/parents of Prima Bhakti Kindergarten students. The method used in the activity is the KPSP child growth and development detection instrument and to increase parents' knowledge about growth and development, it is carried out through counseling, question and answer discussions and demonstrations on how to stimulate children's growth and development. The results of early detection of growth assessment using the WHO curve showed that 95% had normal stature and normal nutrition and 5% were malnourished. Examination of children's development with the KPSP instrument was 100% developmentally appropriate. The education provided to parents shows that they are active participants in question and answer discussion activities and demonstrations of growth and development stimulation.

Increasing the prosperity of owners or shareholders is one of the goals of companies that have gone public. The high prosperity will increase the market performance of companies going public. The purpose of this study is to determine the role of financial performance in improving the stock price of companies going public. The population used in this research is 65 companies in the consumer goods sector that are listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The sampling technique used purposive sampling method, in order to obtain a sample of 60 companies that meet the sample criteria. The data analysis method used in this research is multiple linear regression analysis, descriptive analysis, normality test, coefficient of determination, and t test. Financial performance variables are measured from three ratios, namely solvency ratios, profitability ratios, and activity ratios. The results showed that the solvency ratio and profitability ratio have a significant influence on the stock price of companies going public. The activity ratio shows that the results cannot affect the stock price of companies going public

The purpose of this study was to determine the effect of work conflict and work stress either partially working, and the simultaneous of the employee performance at PT Herculon Carpet Semarang. This research is a descriptive quantitative study with  sample 72 employee. Data collection methods used were purposive sampling. Data were analyzed with the statistical software SPSS 25. The result of the research showed that variable of  work conflict influence significant positive for employee performance with thitung score amounted 4,261 > ttabel 1,995 and significant score 0,000 ˂ 0,05, variable of work stress influence significant positive for employee performance with thitung score amounted 3,215 >ttabel 1,995 and significant score 0,002 ˂ 0,05, then variable of work conflict and work stress simultant influence significant positive for employee performance Fhitung score amounted 22.044 > Ftabel 3,13 and significant score 0,000 ˂ 0,05. Result for koefisien determinasi (R2) amounted 0,390 or amounted 39%

The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

ABSTRAK Sebagai langkah untuk mengoptimalisasi pengumpulan dana ZIS, dibutuhkan sebuah strategi untuk mempermudah donatur dalam menyalurkan dana zakat, infaq, dan sodaqoh. Sebagai sistem pembayaran nontunai yang praktis, Qris dijadikan media pengumpulan dana ZIS oleh BAZNAS Provinsi Bali dalam upaya meningkatkan minat para donatur. Fokus penelitian ini adalah (1) Bagaimanakah strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali? (2) Bagaimanakah sistem berbayar nontunai Qris mendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali? (3) Bagaimanakah cara menyelesaikan faktor penghambat dari pengumpulan dana ZIS melalui sistem berbayar nontunai Qris di BAZNAS Provinsi Bali? Adapun tujuan penelitian ini adalah (1) Untuk mengetahui strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali, (2) Untuk mengetahui Qris menjadi pendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali, (3) Untuk mengetahui penyelesaian dari faktor penghambat strategi pengumpulan dana ZIS melalui Qris. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan akan dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data dilapangan. Sumber data ialah sumber data primer dan sekunder melalui teknik pengumpulan data: (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Untuk menguju validitas keabsahan data: (1) Kekuatan pengamatan, (2) Triangulasi dan, (3) Referensi. Untuk teknik analisa data meliputi: (1) Reduksi data, (2) Penyajian data dan, (3) Simpulan atau verifikasi.. Hasil akhir dari penelitian ini adalah BAZNAS Provinsi Bali dalam menyebarkan Qr Code Qris melalui media offline milik mereka yaitu: Majalah dan brosur. Adapun yang melalui media online mereka lakukan pada: (1) Broadcast Whatsapp; (2) Instagram; (3) dan juga Facebook. Upaya BAZNAS Provinsi Bali dalam meningkatkan minat donatur yaitu dengan cara: (1) Membuat donatur nyaman dengan mendoakan mereka setelah berdonasi; (2) Membangun kepercayaan mereka melalui label BAZNAS sebagai lembaga pemerintah dan melakukan publikasi terhadap pelaporan keuangan mereka. Penulis berharap dengan adanya penelitian ini nantinya bisa menambah pustaka dan sarana pengembangan ilmu pengetahuan.   ABSTRACTAs a step to optimize ZIS fundraising, a strategy is needed to make it easier for muzakki to distribute zakat, infaq, and sodaqoh funds. As a practical non-cash payment sistem, Qris has been used as a medium for collecting ZIS funds by BAZNAS Bali Province in an effort to increase the interest of donors. The fokus of this research is (1) How is the ZIS fundraising strategy through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province? (2) How does the Qris cashless paid sistem support the ZIS fundraising strategy in BAZNAS Bali Province? (3) How how to solve the inhibiting factors of collecting ZIS funds through the Qris non-cash paid sistem at BAZNAS Bali Province? The objectives of this study are (1)To find out the strategy of collecting ZIS funds through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province, (2) To find out Qris is a supporter of the ZIS fundraising strategy at BAZNAS Bali Province, (3) To determine the resolution of the inhibiting factors of the collection strategy ZIS funds via Qris. This research method uses a descriptive method with a qualitative approach. Informants will be selected using a purposive technique. Collecting data obtained based on facts and data in the field. Data sources are primary and secondary data sources through data collection techniques: (1) Observation, (2) Interview, and (3) Documentation. To validate the validity of the data: (1) The power of observation, (2) Triangulation and, (3) Reference. Data analysis techniques include: (1) data reduction, (2) data presentation and (3) conclusion or verification. The final results obtained in this study explain that BAZNAS Bali Province distributes Qr Code Qris through their offline media, namely: magazines and brochures. As for what they do through online media on: (1) Broadcast Whatsapp; (2) Instagram; (3) and also Facebook. The efforts of BAZNAS in Bali Province in increasing the interest of donors are by: (1) Making donors comfortable by praying for them after donating; (2) Build their trust through the BAZNAS label as a government agency and publish their financial reporting. The author hopes that this research will add libraries and tools for developing science.

Abstract Zakat is one of obligation of muslim also in social side and have strategic function. Purpose of this research is to explain and goves konkrit stategy to zakat organization in Indonesia to optimalize productive zakat moreover in social function. Method of this research is qualitative with library literature. Result of this research are zakat organization could be sinergy with sociey especially muslim society and government to create well elaboration to optimalize economy ummah. With new formula in their focus programs that is wish amilin can contribute as well to reach zakat potency in Indonesia.   Keywords: Zakat, Zakat Organization, Strategys.   Abstrak Zakat merupakan suatu bentuk ibadah wajib dan sosial yang memiliki fungsi strategis. Tujuan dari penelitian ini ialah memberikan strategi konkrit kepada amil zakat di Indonesia dalam mengoptimalkan zakat produktif dalam fungsi strategisnya. Metode penelitianini ialah kualitatif dengan studi literatur. Hasil dari penelitian ini ialah amil zakat harus terus mengoptimalkan perannya sebagai lembaga zakat dengan bersinergi dengan masyarakat khususnya umat Islam dan pemerintah sehingga akan menciptakan singergisitas yang baik dalam mengoptimalkan zakat sebagai rencana strategis pembangunan ekonomi umat. Dengan merumuskan dan memformulasikan program-program yang terfokus diharapkan amilin dapat berkontribusi lebih jauh dalam pencapaian potensi zakat di Indonesia.   Kata Kunci: Zakat, Amil Zakat,Strategis.

Background: Cognitive level is a mental process or physical or thought activity that leads to the role of perception, ability, memory and thought processes possessed by every human being. The incidence of cognitive decline in Indonesia in 2019 as many as 47% of elderly experience a decrease in cognitive level. The occurrence of changes and setbacks in the cognitive level in the future will have an impact on the health of the elderly one of which is, a decrease in memory and changes in memory. This study aims to determine the cognitive level in the elderly in the village of more Banjar Duur Kaja Gianyar in 2020. Method: This study used a descriptive research method with cross sectional approach, the measuring instrument used in this study was the MMSE (Mini Mental State Examination) questionnaire. The population in this study is the elderly who live in the village of more Banjar Duur Kaja Gianyar with a total sample of 47 samples. The sampling technique used in this study was purposive sampling. Results: The results of the study of 47 elderly, the cognitive level of the elderly in the category of probable cognitive levels. Respondents with age > 60 are 18 elderly (45%) have a probable cognitive level. Respondents who were not educated 15 elderly (36.59%) had a probable cognitive level. Respondents who did not work 8 elderly (38.10%) had a probable cognitive level. 11 male respondents (44%) had a probable cognitive level. Conclusion: The cognitive level of the elderly in the village of more Banjar Duur Kaja Gianyar is in the category of probable cognitive level of 19 elderly (40.4%).    

This study aims to create an electronic medical record information design system where an electronic medical record system is a system that provides complete information on patient data and medical records during the maintenance and storage of all patient data. The Archive Management System at the Indonusa Surakarta Polytechnic Medical Records Laboratory is not yet computerized. Patient data entry still uses paper, while the recording and storage of medical records is done manually. This study aims to make applications related to electronic medical record information systems at the Indonusa Surakarta Polytechnic Laboratory. In this descriptive study the researcher used a qualitative approach, what will be done to the person in charge of the medical record laboratory. Based on the study results by conducting questionnaires and observations, data relevant to outpatient outpatient recordings is needed, for example medical information record numbers, patient data info, and disease data info, in designing an electronic medical record information system.    

Rosella (Hibiscus sabdariffal L.) contains anthocyanins which can be used as natural dyes and at the same time as an antioxidant that functions as an antidote to free radicals. The aim of this research was to formulate and test the physical characteristics of the blush on cream preparation from the essence of Rosella (Hibiscus sabdariffa L.) as a natural dye. This type of research is an experiment in the laboratory. The extract of Rosella calis flower is crushed and the filtrate is taken by extracting it. The extract is made into blush on cream preparations with a concentration of 20%, 40% and 60%. The organoleptic test results of blush on cream on the control were soft textured, white, smelled like cream, soft-textured F1, ivory white, Rosella flower-like smell, soft-textured F2, light cream colored, Roselle flower-like smell, and F3 small granular texture pink color, distinctive smell of Rosella flower, homogeneity test on homogeneous control, homogeneous F1, homogeneous F2, and not homogeneous F3, control pH test values: 6, F1: 6, F2: 6, F3: 4, control spreadability test: 6 , 3 cm, F1: 5.7 cm, F2: 5 cm, F3: 4.5 cm, control adhesion test: 4.42 seconds, F1: 4.21 seconds, F2: 4.19 seconds, F3: 4.12 seconds and emulsion type test on control: M / A, F1: M / A, F2 M / A, F3: M / A. The formulation and physical characteristics test of blush cream from the extract of Rosella flower petals (Hibiscus sabdariffa L.) cannot be formulated as a blush cream preparation and does not have good characteristics, one of which is the exposure to light and heating during the formulation.

Security Parking UIN Walisongo Semarang at this time can be said to be in poor condition. The high case of loss of a motor vehicle cause anxiety for the academic community. Parking system that is traditional that is doing the checking of identity cards at the exit of the campus is less effective. Hence the need for a system of security parking modern and computerized, so that activities out of the vehicle can be recorded and stored automatically. Based on these problems, the authors designed a parking Security System as a WEB-based form of increased security parking campus UIN Walisongo Semarang. By using RFID technology (Radio Frequency Identification) are planted on the card identity, which can later be used as an authentication tool typing will enter and exit the campus area. To provide double security, there are Features of the Live Camera with the base website that serves as a tool for monitoring vehicles that are parked in real time. The output of this final project is to produce a prototype security system parking. Not only specialized hardware, but also software design of the System monitoring of vehicles in live Web-based. So the users of the parking facilities can monitor the vehicle anywhere.  

The corona virus (Covid-19) has attacked almost the entire world, including Indonesia. Places where community activities must comply with health protocols, one of which is checking human body temperature. The measurement of human body sensors is a very significant difference even though it is applied to the same human body, this is due to several factors. This research analyzes the measurement results of the human body temperature sensor. This study aims to determine an effective and efficient human body temperature sensor. The process of measuring human body temperature uses a microcontroller-based temperature sensor. After the results of temperature measurements using different temperature sensors are obtained, the measurement results are analyzed and compared to obtain an effective and efficient temperature sensor. Based on the analysis, the results of measuring human body temperature using a thermal camera are an effective and efficient sensor.

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

The nutritional problems faced in Indonesia today remain the same, namely that many children suffer from malnutrition. The national movement to increase breastfeeding is one of the government's efforts to improve the health status of mothers and children. However, the achievement of exclusive breastfeeding has not been achieved, one of the reasons is the breastfeeding factor. Meanwhile, the point in the success of providing exclusive breastfeeding and continuing it for up to 2 years is related to a mother's understanding of lactation management. So this service activity is carried out to teach mothers who are young pregnant, late pregnant and have just given birth to a 1 month old baby to participate so that their knowledge increases. The method in this activity is a pre-test before providing information related to breastfeeding and lactation management, then continuing with the post-test to see the success of the activity. The mothers' enthusiasm was seen to be very high and resulted in a strong determination to be able to provide exclusive breast milk to their babies. The success rate of this activity was 80%, judged from the responses and questions from the participants.