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This research aims to analysis the soundness level of banks using the RGEC method at PT Bank Mandiri (Persero) Tbk in 2018-2021. The data studied is in the form of financial statements of PT Bank Mandiri (Persero) Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique used is a qualitative descriptive analysis technique using the RGEC method. The results of this research show that Bank Mandiri for 2018-2021 is viewed from the aspect of risk profile with two ratios, namely the ratio of Non-Performing Loans for banks in a healthy condition and the ratio of Loan to Deposit Ratio for banks in a fairly healthy condition. Aspects of Good Corporate Governance get the title of very healthy. Earnings aspect with two ratios, namely the ratio of the bank's Return on Assets in a very healthy condition and the ratio of the bank's Net Interest Margin in a healthy condition. Aspects of Capital with the ratio of Capital Adequacy Ratio of the bank is in very healthy condition.      

The importance of banking in driving development and the country’s economy, coupled with the rapid competition in the banking sector, requires banks to impove and increase their performance. Bank Indonesia has issued regulation regarding banking health, one of wich is by evaluating financial reports using the RGEC method. This type research is quantitatice research, the data source comes from secondary data. The financial report data that has been obtained is then tested using the RGEC method to determine the healthy level of the bank, in this case PT Bank Negara Indonesia Tbk 2020-2022. The results of research on bank health level seen from the Risk Profile component with the Non Performing Loan ratio for 2020 – 2021 are categorized as QUITE HEALTHY, in 2022 they are categorized as HEALTHY. The Loan to Deposite Ratio is for 2020 are categorized QUITE HEALTY, in 2021-2022 they are categorized as HEALTHY. Judging from the Good Corporate Governance component, it is categorized as HEALTHY. From the Earnings component with a Return On Asset ratio for 2020 QUITE HEALTHY, 2021 HEALTHY and 2022 VERY HEALTHY, for Net Interest Margin in 2020 – 2022 is in the HEALTY category, while the Capital component with the Capital Adequacy Ratio is in the VERY HEALTHY category.

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Net Profit Margin and Total Asset Turnover on Stock Price on Construction and Building Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2018-2022. This type of research is quantitative research. The sampling technique in this research is the purposive sampling technique to obtain as many as 16 samples of companies from 26 companies. This study used secondary data, namely the annual financial statements. The analysis technique uses multiple linear regression analysis using the Statistical Program for Social Science (SPSS) version 25 program. The results showed that net profit margin had an effect on stock price, meanwhile current ratio, debt to asset ratio and total asset turnover had no impact on stock price.

 Older adults are someone who is over 60 years old, which is the final stage of the development of human life, or someone who is starting to enter the stage of the aging process. This study aimed to determine the difference in effectiveness of giving bay leaf decoction with hypertension exercise to older adults with hypertension to reduce blood pressure in Karangayu, Semarang Barat, before and after the intervention. This research method used quasi-experimental pre-and post-tests for two intervention groups, 1 and 2. The sampling technique used was non-probability sampling on 74 respondents, using pre-test and post-test observation sheets with SOP for boiled bay leaves and SOP for hypertension exercises. This study showed that the average blood pressure before being given the bay leaf decoction intervention in group 1 was 89.2% with severe pain. In contrast, the average blood pressure after being given bay leaf decoction intervention was 86.5%, with mild blood pressure. For group 2, the average blood pressure before being given the hypertension exercise intervention was 94.6% with severe pain. Meanwhile, the average blood pressure after the hypertension exercise intervention was 75.7% with mild blood pressure. The results of the marginal homogeneity test obtained a P value of 0.001 (<0.05), meaning that there was a significant difference in mean between the pre-test and post-test, which affected the effect of giving bay leaf decoction with hypertension exercise on blood pressure in the older adults. Advice to health services, such as Posbindu (Pos Pembinaan Terpadu), on how to provide non-drug treatment with bay leaf decoction and hypertension gymnastics, which means physical exercise and traditional medicine, as part of training for Posbindu officers in secondary prevention services for high blood pressure in older adults.

Introduction : Aromatherapy is a way of treating disease by using odors that generally come from plants and smell nice and are called essential oils. Lavender essential oil can be used to treat insomnia, improve sleep quality and improve long-term hospital stays, as well as reduce the need for sedatives at night. Purpose: The purpose of this study was to determine the effect of lavender aromatherapy on sleep quality and anxiety in students who will face field work practices at the Vancanitty Health Vocational School, Cianjur Regency. Methods: The instruments used in this study consisted of three parts, namely SOP (Standard Operating Procedure) lavender aromatherapy, the PSQI sleep quality questionnaire and the ZSAS anxiety questionnaire whose results were known by giving the questionnaire before the lavender aromatherapy intervention was carried out and after being given lavender aromatherapy then measured the level of student anxiety decreased or increased. Statistical test using the Marginal Homogeneity Test. The population and sample in this study were 11th grade nursing students with a total of 28 students at the Vancanitty Health Vocational School. Results: The average level of students' sleep quality before lavender aromatherapy therapy was in the moderate category (60.7%) and after lavender aromatherapy therapy the average level of students' sleep quality was in the good category (75.0%). The average level of student anxiety before lavender aromatherapy therapy was in the medium category (64.3%) and after lavender aromatherapy the average student anxiety level was in the low category (75.0%). The result of the asym sig 2 tailed value is <0.01, so the hypothesis is accepted. Conclusion: There is an effect of lavender aromatherapy on sleep quality and student anxiety with a p value <0.01.

This research was about the partnership program of CSR conducted by the state owned entreprise through the economic empowerment of SMEs with the provision of capital to improve the revenue to create prosperity. This study was aimed to analyze the implementation of CSR partnership program. This study used the qualitative approach with documentation type and the documentation technique. The data analysis was done through data collection, data reduction, data display and conclusion. The results of this study stated that the implementation of the partnership program of CSR had a legal basis in the implementation and conducted through partnerships based on some business patterns. The CSR partnership program had the allocations funds from SOEs net income, deposits, administrative services/revenue share/margin, interest on deposits, etc. While recommendation that this research is that The Ministry of SOEs should make the procedures for implementing the partnership program that contains stages in providing funds for potential partnership established partners, implementing organizations and evaluation activities

This study aims to describe the forms of discrimination experienced by female characters based on Marginalization, Stereotypes, Subordination, Violence, and Overload. This research discusses in more detail the prohibition of discriminating against women in any form. The data in this study are in the form of sentences and words which are included in the form of discrimination against women. The source of the data in this study is the reading of the novel Silariang by Oka Aurora. The data in the study were collected using reading techniques, listening techniques, and note-taking techniques. The results of this study indicate that there is an act of discrimination against female characters in the silariang novel by Oka Aurora which is studied based on the theory of Apriandra, Sarah and Krisnan Hetti 2021 and then there are elements of acts of discrimination, namely: Marginalization does not give the right to express opinions and does not have the right to vote life partner, stereotypes, subordination, violence such as sexual violence due to arranged marriages and excessive burdens. The results of this study can be concluded that it is not only social status that causes discrimination but with the existence of culture and customs that must be inherited, guarded and firmly held by the parents of female figures, discrimination occurs so that actions against adat with silariang become the only way to break through solid walls of nobility, but in the end the blue blood becomes red blood too.    

Remaja merupakan kelompok usia yang sangat rentan terhadap resiko triad kesehatan reproduksi antara lain kehamilan yang tidak diinginkan, aborsi, perkawinan dan pernikahan dini, Narkoba, dan HIV/AIDS. Masalah kesehatan reproduksi siswa terkadang diperparah dengan kurangnya pengetahuan mereka tentang kesehatan reproduksi yang sehat. Salah satu cara pemerintah menangani masalah kesehatan reproduksi adalah melalui pendidikan. Remaja akan mendapatakan informasi yang akurat tentang kesehatan reproduksi melalui edukasi. Tujuan penelitian ini adalah mengetahui efektivitas edukasi media vidio terhadap tingkat pengethauan kesehatan reproduksi remaja. Metode yang digunakan yaitu kuantitatif dengan pendekatan penelitian quasy eksperimen dengan metode one group pre-test  dan post-test, responden penelitian ini sebanyak 64 responden. Teknik sampel yaitu menggunakan Random sampling. Hasil penelitian di dapatkan bahwa ada peningkatan penegtahuan sebelum dan sesudah diberikan edukasi media vidio kesehatan reproduksi remaja. Berdasarkan uji statistic marginal homogenity diketahui bahwa p-value =0,0001 (<0,05) yang bermakna terdapat efektivitas edukasi media vidio terhadap peningkatan tingkat pengetahuan kesehatan reproduksi remaja. Berdasarkan penelitian ini,edukasi kesehatan repdroduksi remaja melalui vidio dapat digunakan dalam meningkatkan pengetahuan pemahaman kesehatan reproduksi remaja.  

The practice of income smoothing is a common phenomenon that occurs as a management effort to reduce reported profit fluctuations. This study aims to determine the effect of managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, Bonus Plan, and dividend payout ratio on income smoothing practices. The sample of this research is non-financial companies that are listed on the Indonesia Stock Exchange in 2018-2020. Data obtained from www.idx.co.id. Logistic regression analysis model with SPSS. The conclusion in this study is that managerial ownership, institutional ownership, Net Profit Margin, Cash Holding, and dividend payout ratio have a significant positive effect on income smoothing. Meanwhile Bonus Plan did not have significant effect on income smoothing.

Cost of goods manufactured (COGM) is an important component of making a product, because knowing the COGM of a product can be used as a reference to determine the profit margin of a product. Without knowing the COGM of a product, we will be confused in determining the selling price. The COGM calculation is very influential for the sale of a product whether the product is experiencing a profit or loss. This study aims to determine the COGM calculations that have been carried out by MSMEs are in accordance with COGM accounting calculations or are still only limited to manual calculations. In addition, the main objective of this study is to design an accounting system for determining COGM in the Tempe Chips Industry in determining the cost of production and to apply a variable costing method to determine the cost of goods manufactured in SMEs so that the correct cost of production can be presented. The results of this study indicate that based on Cost of goods manufactured calculations carried out by MSME actors it is still very low so it is necessary to revamp the HPP calculations in accordance with accounting standards. Based on the evaluation of the old system, the author wishes to offer a new system, namely the Information System for Determining the Cost of Production of Tempe Chips SMEs which is expected to be an alternative in solving problems that are being faced by business owners. This new system makes it easy for users related to the process of recording data into the database, so that related parties can easily operate.  

This research discusses about the problem of resistance to gender injustice in Dian Purnomo's novel Perempuan yang Menangis kepada Bulan Hitam (PMBH). This study aims to describe and interpret the forms of resistance of women who experience gender injustice and to understand the forms of gender injustice experienced by these female characters. The method used in this study is descriptive qualitative by utilizing feminist literary criticism theory. Data sources are obtained from the entire contents or chapters of the PMBH novel. Data collection techniques using reading and note techniques. The data validity technique of this research is triangulation. The steps in analyzing are: 1) reading the PMBH novel; 2) determine the research focus; 3) marking important parts; 4) sorting data; 5) describe forms of gender inequality and forms of women's resistance; and 6) make conclusions. The results of the analysis show that the forms of gender injustice experienced by the character Magi Diela as the main character and other female characters as subordinate figures are in the form of marginalization, stereotypes, violence, workload, and subordination. The forms of resistance carried out by the character Magi Diela as the main character and other female subordinate figures are in the form of 1) actions and 2) thoughts.    

Performance appraisal aims to determine progress and to increase the trust of external parties. There are two types of assessment of company performance, namely the assessment of financial performance and non-financial performance. Financial performance is an analysis carried out to see how far a company has carried out by using the rules of financial implementation properly and correctly. The research methodology used is based on data and data sources, data collection methods, operational definitions, and analytical methods. The analytical method used is financial ratio analysis which is a form of quantitative analysis. In 2020, the current ratio, quick ratio and cash ratio are respectively 115%, 66% and 52% and in 2021 they are 113%, 64% and 53%. The cash turnover ratios in 2020 and 2021 are 2 times and 4 times. Debt to Asset Ratio in 2020 and 2021 is 46% and 41%. Working capital turnover for 2020 and 2021 is 2 times and 4 times. Fixed asset turnover for 2020 and 2021 is 0.23 times, and 0.28 times. Meanwhile, total asset turnover for 2020 and 2021 is 0.12 times and 0.16 times. The net profit margin in 2020 and 2021 is 37% and 35%. After conducting research on the performance of the BRI Simpang Rimbo Besar Unit, it can be concluded that the performance of the BRI Simpang Rimbo Besar Unit for the periods of 2020 and 2021 from a liquidity standpoint is quite good as well as from a solvency perspective. is good enough. However, in terms of activity and profitability, the performance of BRI Simpang Rimbo Unit is not good. For this reason, the authors suggest that the BRI Simpang Rimbo Besar Unit further improve promotions and service levels to attract potential customers

This research was conducted to collect information about financial statements from 2021-2022, namely the balance sheet and income statement at PT Duta Pertiwi Nusantara. This study uses a theoretical basis from financial management theory regarding profitability ratio analysis of financial statements, the analytical tools used in this study are Gross Profit Margin, Net Profit Margin, Return on Investment and return on Equity. Based on the results of the analysis, it shows that the Gross Profit Margin of PT Duta Pertiwi Nusantara has decreased from 2021-2022, seen from the Net Profit and Return on Equity Margin during 2021-2022 the results show the same percentage, which has decreased in 2022. Then the Return On Investment achieved during 2021 to 2022 experienced a slight increase in 2022. The results of this study indicate that the profitability ratios in the financial statements of PT Duta Pertiwi Nusantara have not been stable and Based on the problem formulation of this study, namely "How much is the analysis of profitability ratios in the financial statements of PT Duta Pertiwi Nusantara. "How much is the analysis of profitability ratios in the financial statements of PT. Duta Pertiwi Nusantara", it is concluded that the Profitability Ratio has a very large influence on the financial statements of PT. Duta Pertiwi Nusantara because we can understand the company's financial condition.

The application of responsibility accounting has a very important role, with the aim of evaluating work results and generating feedback so that future cooperative operations can be better. Accountability accounting can help assess financial performance so that the proper use and use of financial resources can be identified. With performance appraisal it can be known the condition of the cooperative in evaluating the results of activities so that it can be used to measure success in KUD Tani Wilis. This study aims to determine the application of profit center responsibility accounting in assessing financial performance. In this study the data used are primary data in the form of an overview, vision and mission, as well as cooperative organizational structure, and secondary data in the form of profit center accountability reports. Sources of data collection in the form of interviews and documentation with quantitative descriptive analysis techniques. The results of this study indicate that the application of responsibility accounting in KUD Tani Wilis is inadequate because it is not fully in accordance with the requirements of responsibility accounting. The results of financial performance in terms of profit center based on the analysis of Gross Profit Margin, Operating Profit Margin, and Net Profit Margin show unfavorable financial performance results. Cooperatives need to implement responsibility accounting in accordance with responsibility accounting requirements by separating controllable and uncontrollable costs, as well as providing account codes for these accounts in the accountability report so that it makes it easier for cooperative managers to control costs and see who is responsible if irregularities occur. Cooperatives must also pay more attention to the increase in cost of goods sold, and minimize production costs and operational costs as well as optimize sales/revenues and evaluate business costs or operational costs, so as to increase profits. By evaluating business costs or operational costs carried out by cooperatives in an effort to increase efficiency where economic resources can be used effectively so that costs are not wasted so that the profits obtained are more optimal and can improve the financial performance of cooperatives.  

Penelitian ini bertujuan untuk mengetahui kinerja keuangan pada Perusahaan yang dinilai dengan analisis rasio keuangan pada perusahaan Perum BULOG. dari tahun 2019 hingga tahun 2021. Data yang diteliti berupa Laporan Keuangan perusahaan Perum BULOG. Perusahaan harus memiliki kinerja keuangan yang sehat dan efisien dalam mendapatkan laba dan meningkatkan atas prestasi yang telah dicapai perusahaan. Metode penelitian yang digunakan untuk menilai kinerja keuangan pada perusahaan Perum BULOG adalah kuantitatif deskriptif dengan analisis rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas, rasio profibilitas. Hasil penelitian ini bedasarkan rasio likuiditas, rasio solvabilitas, rasio profibilitas yang diproksikan rasio lancar dengan kondisi kinerja keuangan perusahaan cukup baik, pada  rasio cepat dan rasio kas kondisinya kurang baik. Sedangkan pada Rasio Solvabilitas diproksikan pada rasio utang terhadap aset, rasio utang terhadap ekuitas, dan rasio utang terhadap modal tergolong rendah yang berarti Perum BULOG tidak tergantung pada hutang. Selain itu, Rasio profitabilitas yang diproksikan Gross Profit Margin, Net Profit Margin, Return on Assets, dan Return on Equity kondisi keuangan perusahaan mengalami kerugian yang cukup besar di tahun 2019 dan 2020, sedangkan di tahun 2021 kondisi kinerja keuangan perusahaan cukup baik.

People with disabilities often get low social stigma in the social environment. Persons with disabilities are often marginalized from the general public, this is because persons with disabilities are considered to lack abilities that are equal to non-disabled people. As people with disabilities, they also have the same rights as society in general, namely the right to get access to education, access to infrastructure and access to other public services that can be accessed easily. but on the other hand until now there are still many persons with disabilities who still do not get their rights. one of them is the right to get access to infrastructure such as road access, easy access to open facilities, this is caused by several factors, one of which is the design made on infrastructure that is less accessible for persons with disabilities. in this study aims to see how accessibility is fulfilled, especially in public facilities provided to persons with disabilities in the city of Jember. This research method uses descriptive qualitative using social construction theory. As for data collection in research through field observations and also interviews besides that it is also supported by literature studies. The results obtained in this study show that public facilities for blind persons with disabilities in the city of Jember are still not friendly for blind persons with disabilities to access.

Penelitian dan analisis ini bertujuan untuk mendapatkan bukti empiris mengenai debt to equity ratio (DER), return on equity (ROE), current ratio (CR), dan net profit margin (NPM) terhadap harga saham. Penelitian ini menggunakan data sekunder yang bersifat kuantitatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis yang digunakan adalah analisis regresi data panel dengan menggunakan aplikasi eviews versi 12. Penelitian menggunakan laporan keuangan dari 15 perusahaan sub sektor industri perkebunan kelapa sawit tahun 2018-2021 sebagai sampel penelitian. Teknik pengumpulan data menggunakan dokumentasi dan studi literatur. Metode analisis data yang digunakan adalah analisis regresi data panel dengan model Random Effects. Hasil penelitian menunjukkan bahwa debt to equity ratio (DER), return on equity (ROE), dan current ratio (CR) secara parsial berpengaruh signifikan terhadap harga saham. Sedangkan Net Profit Margin (NPM) secara parsial tidak berpengaruh signifikan terhadap harga saham. Dan debt to equity ratio (DER), return on equity (ROE), current ratio (CR) dan net profit margin (NPM) secara simultan berpengaruh signifikan terhadap harga saham.

COVID-19 containment apps have raised a new hope in dealing with COVID-19 in various countries.  Automatic contact tracing capabilities combined with various other transmission prevention functions have yielded favorable outcomes in controlling outbreaks.  Although its nature seems promising, the use of this type of application also saves the potential for human rights violations.  The risk is related to the increasingly widespread functionality of the application, the restrictions of personal freedom, the potential breach of privacy, and the possibility of marginalizing people who cannot access the application.  This paper describes how this application works in general, how it can affect respect for human rights, and then analyzes incidents that have the potential to violate human rights related to the use of the application to further provide some potential solutions on how the application can still be utilized with a minimum threat to  individual rights.

The Financial Services Authority (OJK) as a regulator of the money management sector, especially the financial sector, must adequately equip its capabilities to properly implement and support financial management sector activities. economic growth. OJK has a position in managing Islamic banks. The description of Islamic commercial banks is very important because they are only marginal in accelerating the development of the financial economy, especially micro, small and medium enterprises (MSMEs). The Financial Authority carries out the functions, duties, authority to regulate and control activities in the financial sector in an integrated, independent and responsible manner, particularly in the world of banking. The problems of this research are: First, how independent is the Financial Services Authority in regulating and supervising banks? Second, what is the role of the Financial Services Authority in regulating and supervising banks? Third, what is the role of the Financial Services Authority in consumer protection and consumer investigations? The type of research method is normative law and the type of research is descriptive. In conclusion: First, other parties do not interfere with the independence of OJK in its regulation and are found to be inseparable from government interference. Such deals can lead to government intervention. Second, the role of OJK in regulating and supervising banks related to the regulation and supervision of micro stability is very broad. Third, OJK's role in consumer protection is to inform and educate the public about the good quality of the financial sector, its services and products. Stop if it can harm consumers. It is recommended: First, in addition to regulating the independence of the OJK, there must also be freedom from state intervention, so that the government cannot intervene. Second, that the OJK really places the interests of the national economy and not the interests of entrepreneurs as the center of its regulatory task. Third, clarify the provisions that make it easier for the OJK to handle consumer complaints, so that there is no prejudice as if the OJK is providing financial support to consumers.  

This study aims to determine the impact of the dependent variable on profit changes with the four independent variables consisting of the current ratio, total asset turnover, debt to equity ratio and net profit margin. This type of research used is a quantitative method. The samples used were 11 food and beverage companies listed on the Indonesia Stock Exchange in 2016-2021. The sampling technique used is purposive sampling. The data analysis method used is multiple linear regression analysis using the SPSS 22 program. The results showed that the current ratio has a negative effect on changes in earnings and total asset turnover, debt to equity ratio, net profit margin has no effect on changes in profits.