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This research aims to determine the effect of profitability ratios and activity ratios on profit growth at PT. Astra Agro Lestari during the 2012-2021 period. The independent variables used to measure profitability ratios are return on investment (ROI) and Gross Profit Margin (GPM), the independent variables used to measure activity ratios are measured by Receivable turnover (RTO) and Fixed asset turnover (FATO). The dependent variable used in this research is profit growth. The data in this study uses secondary data, namely financial reports for 10 years, starting from 2012-2021 at PT. Astra Agro Lestari Tbk. The data analysis techniques used are the classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination t test and f test. The results of research using the t test show that the return on investment (ROI) variable has no significant effect on profit growth, the Gross Profit Margin (GPM) variable has no significant effect on profit growth, the Receivable Turnover (RTO) variable has no significant effect on profit growth and the Fixed variable asset turnover (FATO) has no significant effect on profit growth.  

Hypertension is now a global problem because its prevalence continues to increase in line with lifestyle changes. Blood pressure that continues to increase causes the heart's workload to become excessive, triggering damage to blood vessels, heart failure, kidney failure, and blindness. Hypertension can be treated with non-pharmacological techniques, one of which is with morning walks. Purpose: to determine the effect of implementing morning walks on blood pressure in elderly people with hypertension in Bendungan Village, Sragen Regency. Method: This research method is a case study and descriptive research using pretest and posttest observation sheets. In this case study, the researcher used a tensimeter to measure the respondent's blood pressure, carried out for 30 minutes a week (frequency 4 times). Results: The results of the implementation showed that there was a different decrease in blood pressure between respondent 1 and respondent 2 after implementing morning walks for 30 minutes 4 times a week. Both respondents were categorized as grade 2 hypertension decreasing to degree 1 hypertension. Conclusion: The conclusion from the application results is that the rate of decrease in blood pressure in Mrs. M is greater, namely systolic pressure of 24 mmHg diastolic 1 mmHg while Ny. W decreased systolic pressure 15 mmHg diastolic 6 mmHg.

Diabetic ulcers are partial or total damage to the skin which can extend to the tissues under the skin, tendons, muscles, bones or joints that occur in someone who has diabetes mellitus. The symptoms of a diabetic wound, namely a person experiencing a change in the shape of the foot, decreased pain sensation, decreased function of the oil and sweat glands, are early signs of the appearance of a diabetic wound (Purnomo et al., 2020).

Background: The elderly commonly undergo changes encompassing physical, psychological, and biological aspects. One such biological change is altered sleep patterns, resulting in poor sleep quality. Sleep quality disturbances among the elderly can be alleviated through the application of dhikr therapy. Objective: To determine the difference in sleep quality before and after the implementation of dhikr therapy for enhancing sleep quality. Method: This study employed a descriptive design involving 2 female participants, conducted from June 4th to June 10th, 2023, at the 'Aisyiyah Sumber Surakarta elderly care facility. Each participant received 7 consecutive days of intervention. The instrument used was the Pittsburgh Sleep Quality Index (PSQI) questionnaire to measure sleep quality levels before and after the therapy. Results: Prior to intervention, participant 1 had a sleep quality score of 16 (poor category), and participant 2 scored 11 (poor category). After dhikr therapy, participant 1's sleep quality improved to 10 (poor category), and participant 2 achieved a score of 7 (poor category). Both participants experienced decreased sleep quality scores. Conclusion: Dhikr therapy can enhance sleep quality among the elderly. Despite reduced sleep quality scores post-intervention for both participants, these changes suggest improved sleep quality due to dhikr therapy's application.  

Efforts to improve the community's economy through screen-printed t-shirt businesses. Problem: Implementation of activities still uses manual methods. Literature review and observation of implementation of activities in the field. Result: Screen printing t-shirt business activities need to be changed from the manual method to the modern method (screen printing machine) to increase the income of screenprinting t-shirt entrepreneurs, and there is a need for assistance from the government.

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

This study aims to analyze financial accountability and utilization of zakat, infaq and shadaqah funds at Lazismu Medan City. This study uses qualitative research using primary data and secondary data approaches. Data collection techniques were carried out by interviews, observation and documentation. To motivate muzakki to pay ZIS through the Zakat Management Organization (OP Z), it is necessary to increase the credibility of OPZ by applying accountability values, namely trustworthiness, professionalism and transparency. The results of the study show that financial accountability in the Amil Zakat, Infaq and Shadaqoh Muhammadiyah Institutions in Medan City has been proven to have implemented PSAK 109 as the accounting standard used. Aspects of presenting ZIS at Lazismu are implemented by preparing financial reports consisting of statements of financial position, cash flow reports, reports on changes in funds, reports on changes in assets under management and notes to financial statements (CALK). Financial reports on the management of ZIS are published once a year. Apart from that, Lazismu also performs regular monthly reporting. And Utilization and ZIS at Lazsimu Medan City experienced an increase in distribution in 2021 more ZIS funds were distributed and programs were implemented compared to 2020. This shows that more mustahiq receive benefits from zakat, infaq and shadqah funds.    

Background: According to the Indonesian Ministry of Health in 2016, the prevalence of adolescent girls in Indonesia who experienced menstrual pain was around 55% (Susanti, et al, 2018). Based on a preliminary study conducted by researchers on December 5 2022 at MTS Al Mukmin Cemani Grogol Sukoharjo. Information obtained was that 6 out of 10 students said they experienced menstrual pain at the beginning of menstruation as well as feeling lazy to move, weak body and easily felt tired. So from the results of the information obtained, it is necessary to reduce menstrual pain by giving chocolate to find out its effect. Objective: To determine whether there is an effect of giving chocolate on reducing menstrual pain in class VII MTS Al Mukmin Cemani Grogol Sukoharjo. Research method: this research uses a pre-experiment with a one group pretest posttest design. The sample of this research is 20 respondents. Results and discussion: This research uses the Wilcoxon statistical test with a pre-test mean of 3.10 and a post-test mean of 1.10 so that a p-value (asymp.sig 2-tailed) is 0.000 < 0.05, this means H0 is rejected and H1 is accepted. H1 is accepted, meaning there is a significant effect before and after being given chocolate on changes in pain reduction. Conclusion: There is an effect of giving chocolate on reducing the intensity of menstrual pain as proven by the analysis results of p value (0.000) < α value (0.05).

Background: Diabetes Mellitus (DM) is a group of metabolic diseases characterized by hyperglycemia. Type 2 diabetes mellitus is the most common type of diabetes mellitus, accounting for about 90% of all diabetes cases. If not treated immediately can cause damage to the eyes, kidneys, heart disease, hypertension, stroke and even cause gangrene. One of the non-pharmacological treatments is progressive muscle relaxation therapy. Objective: To determine changes in blood sugar levels in patients with type 2 diabetes mellitus before and after progressive muscle relaxation therapy. Method: Descriptive method with a case study approach to 2 respondents in Jengglong Hamlet, Karanganyar Regency. The duration of giving progressive muscle relaxation therapy to respondents was 20 minutes in the morning and evening for 7 days from 25 May 2023 to 31 May 2023. Results: The blood sugar levels of the two respondents before applying progressive muscle relaxation therapy were 243 mg/dL and 255 mh/dL. After application, blood sugar levels dropped to 167 mg/dL and 221 mg/dL. Conclusion: The application of progressive muscle relaxation is able to reduce blood sugar levels in both type 2 diabetes mellitus patients in Jengglong Hamlet, Karanganyar Regency.

The Resik Lan Aman Village program is one of the programs launched by the Serang City Government since 2021 which aims to change people's behavior in order to create a clean and safe environment, but the community still does not really understand the purpose of this government program, so the Resik lan Aman Village competition, just a competition, this program does not foster understanding and awareness of the cleanliness and safety involved. The aim of this assistance is to provide an understanding of what a clean and healthy village environment looks like, the importance of safety and prevention. The results of this assistance show that not all residents of the Jakung Tengah neighborhood understand that the environment is clean and safe. Don't yet understand what facilities must be provided in a clean and safe village. However, after this assistance, residents' understanding is better and residents' awareness of environmental cleanliness and safety is better.

This study aims to describe the development of Asaik Dance which is seen from the aspects of use and function in the past and present in the most cognate village, Hamparan Rawang District, Sungai Penuh City. This type of research is qualitative research with descriptive methods. The main instruments in this study are the researchers themselves and are assisted by supporting instruments such as, stationery, video and photo cameras, tape recorders. Data collection techniques are carried out by means of observation, interviews, and documentation. The steps to analyze the data are data that has been successfully collected from the results of observations, interviews and reduced documentation and then presented and verified. The results showed that the development of Asaik Dance was seen from the aspects of usefulness and function in the past and in the present, nothing has changed, such as the use of dance for traditional medicine, namely medicine, which serves to overcome the problem of ghaib disease, or non-medical diseases. Although Islam has developed, this dance is still used and functioned as in the past.

Background of study: Diabetic ulcers is a complication of diabetes mellitus resulting from sensory, motor, autonomic neuropathy and/or vascular disorders of the limbs. One of the diabetic ulcer treatment techniques is using aloe vera gel. Aloe vera contains anti-bacterial, anti-inflammatory and can repair tissue damage of diabetic ulcers. Objective: to determine changes and developments after applying aloe vera gel to diabetic ulcer wound healing. Methods: This research uses descriptive case studies by observing nursing care for diabetic ulcer patients using aloe vera gel at the Rasika Gunungkidul Wound Clinic with an application 6x and application is carried out every 2 days using the Bates-Jensen Wound Assessment Tool. Results: The results of the assessment score before application in respondent 1 score 32 points with categories wound degeneration and respondent 2 score 21 points with categories wound degeneration. After application with aloe vera gel the score on respondent 1 was 21 points with categories wound degeneration while on respondent 2 was 10 points with categories wound regenration. The two respondents had a decrease in score which indicated that the wound had progressed significantly. Conclusion: The application of aloe vera gel can be used as an effective non-pharmacological method for diabetic ulcer wound.  

Giving breast milk to babies is very important to support the baby's growth and development, and breast milk contains the best nutrition for newborn babies and is the only healthy food that babies need in the first month of life. However, not all mothers can provide exclusive breast milk for their babies, this is due to the mother's inability to overcome breastfeeding problems in the early period due to several factors that influence breast milk production including socio-cultural changes, psychological factors, physical factors of the mother, increasing promotion of formula milk, staff factors. health, mother's diet, baby's birth weight, use of contraception. One method of care that can be given to mothers to support smooth breastfeeding is an Oxytocin massage during home care services. The research aims to determine the effect of oxytocin massage on breast milk production in postpartum mothers, Bulukumba Regency. The design used in this research was Case Control and the sample in this research was 10 respondents. And the measuring instrument in this research uses a measuring cup. The results showed that breast milk production before the oxytocin massage treatment was 0% smooth and after the oxytocin massage treatment the average increase in breast milk production was 0.4 with the amount of smooth breast milk being 100%. Meanwhile, in the control group there was no increase in breast milk production. The results of the statistical test using the dependent t-test showed that the value was p=0.003, meaning there was a significant difference before the oxytocin massage and after the oxytocin massage. Conclusion There is an effect of Oxytocin Massage on breast milk production in postpartum mothers in Bulukumba Regency.

Pregnancy is a physiological phenomenon that begins with fertilization and ends with the birth process. During pregnancy, pregnant women experience many physical and psychological changes that cause anxiety. Anxiety can be overcome with self-hypnosis techniques for relaxation, which are carried out independently at home by incorporating positive programs, namely Five-Finger Hypnosis Therapy.This implementation design uses the case study method. The number of samples is 2 pregnant women who experience moderate anxiety and live in Jagalan Village, and the study was carried out for 3 consecutive days with a duration of 5–10 minutes using the HARS measuring instrument (Hamilton Anxiety Rating Scale). The level of anxiety in both respondents before doing five-finger hypnosis on Mrs. T and Mrs. Y is included in the moderate anxiety category. After carrying out five-finger hypnosis therapy on Mrs. T and Mrs. Y, they are in the category of mild anxiety. The application of five-finger hypnosis therapy is effective in reducing anxiety levels in pregnant women in Jagalan Village.

Sectio is a surgical operation to help pregnant women give birth by making an incision in the abdominal wall (laparotomy) and uterus (hysterectomy). Compared with regular births, which only cause about 9% more suffering, births by cesarean section cause about 27.3% more pain. Pharmacology and non-pharmacology can be used together to treat pain. Within 24 hours after a caesarean section, patients can experience a five times greater reduction in pain thanks to lavender aromatherapy. There are no risks associated with using the main active components of lavender oil, linalyl acetate, and linalool, which may provide a calming effect. When lavender aromatherapy is inhaled, the compounds it contains trigger the hypothalamus to produce endorphins which can calm and soothe. Lavender aromatherapy also has properties that make it antibacterial, analgesic, antidepressant and antispasmodic. By offering and using lavender aromatherapy, this research approach is descriptive and takes the form of a case report. The aim of this research is to determine whether the use of lavender aromatherapy can help patients after giving birth by caesarean section reduce their discomfort. After receiving lavender aromatherapy, the research findings changed from a scale of 7 to 3. Research findings show that the use of lavender aromatherapy can help postpartum patients undergoing cesarean section reduce their discomfort.

The background of the authors conducting this research, because in learning the history of Islamic culture students are not eager to listen and pay attention to the teacher in the learning process, students receive learning from the teacher using the lecture method. It was at this time that the signs that students were bored with learning SKI began to be seen, when learning took place there were students who were lazy to study, students tended to be busy, sleeping in class, and talking with their desk mates when the teacher explained the material so that students did not focus on learning. The purpose of this study was to find out the characteristics of the saturation and the factors that cause the boredom of learning SKI experienced by students of class X at MAN 1 Agam, and to find out how to overcome the saturation of learning SKI for students of class X at MAN 1 Agam. This study uses a qualitative approach that is field research (field research) with data collection techniques through observation and interviews. The key informants were class X students and the supporting informants were class X Islamic Cultural History subject teachers and school principals. Then the writer performs data analysis with data reduction, displays data, and then provides conclusions from a study. Based on the research results it was found that; (1) The characteristics of students who experience learning burnout in Islamic Cultural History (SKI) at MAN 1 Agam are: decreased motivation to learn, feel weak and get tired quickly, and have difficulty concentrating and easily forget in learning. (2) Factors that cause boredom in studying the history of Islamic culture are physical factors/physical fatigue, motivational factors in learning, methods that do not vary/monotone, inadequate facilities and infrastructure, study hours and lack of recreation and entertainment. (3) Ways to overcome the saturation of learning Islamic cultural history can be done in various ways, namely: approaching students, applying various learning methods, evaluating at the end of each lesson, and making physical changes to the room.

This research aims to see how the mathematical thinking abilities of students who have a field independent cognitive style are based on Shafer and Foster's theory. This research uses a descriptive approach. The sample for this research is 3 class VII students of SMP Negeri 6 Purworejo. The technique for selecting subjects in this research was purposive sampling technique. The data collection techniques used were mathematical thinking test methods, interview methods and documentation. The data analysis technique used is reduction, presentation and drawing conclusions. The results of research regarding the level of mathematical thinking ability based on Shafer and Foster's theory in solving algebra material problems showed that students at SMP Negeri 6 Purworejo who had a field independent cognitive style in solving the reproduction level were able to know basic facts, namely knowing and writing down any information that could be known in questions and determine the problem correctly, at the completion of the connection level students are able to integrate information, namely explaining the steps to solve the problem correctly and applying the right algorithm to solve the problem, at the completion of the analysis level students are able to mathematize situations, namely being able to change real problems into mathematical form by make equations and make generalizations, namely being able to find the correct answer.

This study aims to examine the effect of changes in tax rates, income levels and understanding of taxation on MSME taxpayer compliance. The population in this study are individual taxpayers who have businesses in Gresik Regency. The approach in this research is a quantitative approach. The sampling technique in the research was carried out by the methodpurposive sampling obtained a sample of 58 respondents. The data used is primary data by distributing questionnaires to individual taxpayers who have businesses. Testing data analysis using application assistance SmartPLS Version 3.2.9. The results showed that changes in tax rates had a significant positive effect on MSME taxpayer compliance, income levels had a positive and significant effect on MSME taxpayer compliance and understanding of taxation had a significant positive effect on taxpayer compliance.

Betel is a native Indonesian plant that grows creeping or protruding on the trunk of other trees. Not only for ornamental plants, betel leaves are also believed to be able to overcome various diseases. Betel leaf can also be used for vaginal discharge whose healing properties have been clinically tested. A woman is more prone to vaginal discharge during pregnancy because during pregnancy there are hormonal changes which one of the factors is an increase in the amount of fluid production and a decrease in vaginal acidity. Objective: To determine the effect of giving betel leaf boiled water to reduce vaginal discharge in pregnant women. Method: This type of research is a quasy experiment with a non equivalent control group. The study was conducted by providing intervention in the experimental group in the form of betel leaf decoction, while in the control group was not given. Results: In the experimental group, the difference in healing leucorrhoea had an average of 13.1. In the control group, the difference in healing vaginal discharge had an average of 7.9. The results of the statistical test obtained a p value of 0.015 < α (0.05), so there was a difference in the difference in healing leucorrhoea in the experimental and control groups at the Wulan Mardikaningtyas, Amd.Keb PMB in Sukoharjo City (p = 0.015). Conclusion: Betel leaf boiled water is effective for reducing vaginal discharge in pregnant women.

Early marriage is a phenomenon that is often found in various regions of the world, including in Indonesia. This phenomenon presents a number of risks and negative impacts on individuals, families and society as a whole. Therefore, one of the project groups of 19 Community Service Lectures in Bungkuk Village focuses on early marriage socialization which has the aim of increasing youth awareness about the negative effects of early marriage, as well as educating them about the importance of postponing marriage until a more mature age. The method used in carrying out this work program is an Asset Based Community Development (ABCD) based approach which is based on facts and data obtained in the field. A collaborative approach involving students, lecturers, youth, and related parties is also an integral part of this program. The expected outcome of this work program is to increase the awareness of young people in Bungkuk Village about the risks of early marriage, which will eventually lead to changes in behavior and views towards postponing marriage. Through this article, it is hoped that readers will gain a deeper understanding of the significance of this community service program in overcoming the challenges of early marriage and promoting the positive development of young people.