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This research aims to analyze the financial performance of PT. H.M Sampoerna Tbk based on financial ratio data from 2018 to 2022. The study adopts a quantitative approach using a descriptive study method by collecting and analyzing the company's financial data. Liquidity, solvency, and profitability ratios are utilized to measure the financial performance of the company. The findings indicate that there are variations in the company's financial performance during the research period. Nonetheless, the company still records adequate net profit and returns. However, it is crucial for the company to enhance liquidity management, carefully manage debt, and improve operational efficiency to achieve sustainable growth in the future.

Indonesia merupakan daerah yang sering mengalami gempa bumi karena itu, konstruksi bangunan harus didesain sesuai dengan standar peraturan yang berlaku. Penelitian ini bertujuan untuk mengetahui perilaku struktur dan skema terjadinya plastifikasi pada elemen struktur, serta menentukan level kinerja struktur gedung agar tetap kokoh saat terjadi gempa. Analisis pushover dengan displacement coefficient methode FEMA 440 (2005) yang berbasis statik nonlinier digunakan untuk mengetahui level kinerja struktur bangunan. Studi kasus dilakukan pada gedung beton bertulang RND PT Bernofarm Sidoarjo yang berfungsi sebagai kantor dan laboratorium di bidang farmasi. Gedung tersebut dibangun pada tahun 2015 dengan 6 lantai dan tinggi 28 meter. Sendi plastis baru dapat diketahui dengan melakukan analisis pushover. Digunakan program ETABS v.19 dan SAP2000 v.22 untuk analisis pushover sehingga diperoleh nilai perpindahan untuk arah X dan Y sebesar 0,311 m sehingga level kinerja struktur gedung ialah Damage Control. Pada kategori ini, bila terjadi gempa, elemen struktural gedung mengalami kerusakan minimal sehingga gedung masih dapat digunakan setelah terjadi gempa, namun fasilitas atau kelengkapan operasional gedung mungkin ada yang tidak dapat digunakan sehingga diperlukan perbaikan sebelum digunakan kembali. Ancaman terhadap korban jiwa sangat kecil.

Asas good water resources governance baru akan dapat tercapai apabila pengelolaan Daerah Aliran Sungai (DAS) dilakukan melalui suatu perencanaan yang utuh dan terpadu (hulu, tengah, hilir), menyeluruh (antar dan lintas sektor), berkelanjutan dan berbasis kelestarian lingkungannya, mencakup aspek teknis, aspek asas legalitas yang kuat dan mengikat bagi seluruh pemangku kepentingan, aspek tata kelola pemerintahan desentralisasi yang berlaku; dan aspek masyarakat dan pihak swasta yang terlibat dalam pemanfaatan DAS serta aspek kontrol, transparansi, akuntabilitas hasil yang dilakukan mulai dari tahap perencanaan sampai pelaksanaan pengelolaan. Pendekatan penelitian yang digunakan adalah pendekatan pengumpulan data yang luas dan banyak mengenai pengelolaan DAS hasil Diskusi FGD Pemangku Kepentingan, sedang evaluasi kebijakan pengelolaan DAS dilakukan dengan menggunakan Analisis SWOT (Strength, Weakness, Opportunity dan Threat). Hasil dari penelitian ini adalah bahwa Kebijakan Pengelolaan DAS secara terpadu dan berkelanjutan perlu dikuatkan melalui : (1) Meningkatkan hermonisasi dan sinkronisasi peraturan perundang-undangan pengelolaan DAS; (2) Mewujudkan pembentukan Forum DAS dan komitmen bersama antar stakeholders; (3) Mewujudkan adanya partisipasi masyarakat dan dunia usaha dalam pengelolaan DAS dan (4) Mewujudkan Pemahaman Bersama tentang Pengelolaan DAS.

Stabilisasi tanah didefinisikan sebagai usaha untuk memperbaiki karakteristik tanah dengan menambahkan bahan aditif untuk meningkatkan kekuatan tanah. Banyak bahan yang bisa digunakan sebagai bahan stabilisasi diantaranya yaitu, semen, kapur, bottom ash dan fly ash. Penelitian ini hanya menggunakan satu jenis bahan aditif yaitu kapur. Metode yang digunakan berupa pengujian labolatorium dengan uji tekan bebas/unconfined compression test (UCT) dengan kombinasi campuran kapur 0%,5%,7%,10% dan 12%. Berdasarkan pengujian sifat fisis, tanah asli di Kecamatan Gunungpati Kabupaten Semarang dikategorikan sebagai tanah lempung organik dengan nilai berat jenis tanah rata-rata (Gs) 2,44 dan berat volme tanah basah (γb) 1,594gr/cm³. Berdasarkan pengujian UCT tanah asli memiliki nilai kuat tekan bebas (qu) 0,345 kg/cm2 dan kohesi undrianed (Cu) 0,249 kg/cm2 termasuk kategori lempung lunak. Berdasarkan penelitian dapat disimpulkan bahwa nilai qu dan Cu semakin meningkat sesuai dengan penambahan prosentase kapur, dengan nilai qu dan Cu maksimum pada campuran kapur sebesar 12%. Pada penelitian ini dihasilkan persamaan linier y=0,041x + 0,3288 R² = 0,9868, persamaan tersebut merupakan persamaan antara penambahan prosentase kapur dengan nilai qu maksimum pada prosentase kapur 0% 5%,7%,10% dan 12%.

According to the World Health Organization (WHO) in 2017 contraceptive use has increased in many parts of the world, especially in Asia and Latin America and is lowest in Sub-Saharan Africa. Globally, users of modern contraception have increased significantly from 35% in 1970 to 63% in 2017. The 2019 Indonesia Health Profile data shows that most active family planning participants choose injections and pills as contraceptives and are even very dominant (more than 80 %) compared to other methods; inject (63.7%), Pill (17.0%), Implant (7.4%), IUD/IUD (7.4%), Condom (1.2%), MOW (Women's Operative Method) (2 .7%), MOP (Male Operative Method) (0.5%). (RI Ministry of Health, 2020). The side effect of hormonal contraception is disruption of menstruation. The main side effects of DMPA (Depot Medroxyprogesterone Acetate) contraception and implants are menstrual disorders in the form of amenorrhea, spotting, changes in cycles, frequency, length of menstruation and amount of blood loss. The side effects of a contraceptive method are a factor that needs to be considered in determining the decision to continue using the contraceptive method (Hartanto, 2013). The type of research used in this research is analytic with a cross sectional approach. Cross sectional is a research approach that emphasizes the time of measurement/observation of independent variable data and depends only once at a time. The research sampling technique is total sampling. This research will be conducted at the Pratama Vina Clinic, Medan Baru District, Medan City in 2023. The results of the chi-squere test d. There is a significant relationship between the type of hormonal contraception and menstrual disorders in women of childbearing age at the Pratama Vina Clinic, Medan Baru District, Medan City, in 2023 (p= 0.013) and there is a significant relationship between the length of use of hormonal contraception and menstrual disorders in women of childbearing age at the Pratama Vina Clinic, Medan Baru District, Medan City in 2023 (p=0.031).

Every citizen has the right to guaranteed access to quality and affordable health services. Initially, all administrative matters related to JKN can be carried out at the BPJS Kesehatan office. However, the covid 19 pandemic situation requires people to limit social interactions to prevent the chain of transmission of covid 19 infection. Therefore, digital innovations such as the JKN mobile application are needed by the public, especially JKN participants. The JKN mobile application is an innovation developed to make it easier for participants who initially carried out administrative activities at the BPJS Kesehatan office, to switch to applications that can be accessed anytime and anywhere. This research is a qualitative research that aims to explore in depth how the use of the JKN mobile application, especially during the Covid-19 pandemic. The informants in this study consisted of 8 informants consisting of BPJS Kesehatan officers and 7 JKN participants who had used the JKN mobile application domiciled in Gianyar Regency, Bali. This study was conducted using the indepth interview method with purposive sampling technique. This research shows the results that the JKN mobile application is very helpful for participants in terms of checking or changing participant data, accessing contribution information and printing digital cards that can be used in health facilities. However, there are still many features that have not been utilized due to participants' ignorance of the existence of features such as online consultations and online queues. So that wider socialization is needed regarding the benefits of the JKN mobile application both on social media and electronic media.    

Bioterrorism is an intentional act of terror by making pathogenic germs or toxins with the aim of killing or causing harm to individuals or populations (humans, animals and plants) which results in political, economic, social and cultural conditions. Law Number 4 of 1984 concerning Outbreaks of Infectious Diseases, until the arrival of the Covid 19 pandemic and the emergence of a lawsuit against the Law to the Constitutional Court. Not in accordance with the development of the Law on Infectious Disease Outbreaks that is no longer relevant to various current conditions. Revision of the Law on Combating Outbreaks of Infectious Diseases is an unavoidable necessity at this time. Revision of the Plague Law should be the task and responsibility of the DPR. The Central Government through the Task Force for the Acceleration of Handling COVID-19 has made four strategies that will be consistently implemented to strengthen the physical distancing policy as a basic strategy to overcome the Corona COVID-19 Virus pandemic.

Crimes that often occur in cyberspace are crimes that are relatively new, cybercrime is growing rapidly along with the development of internet technology that is happening today. The spread of hoaxes during the Covid 19 pandemic has become a big problem because many people believe hoaxes, causing the handling of Covid 19 to be very slow and causing many victims. The Covid 19 pandemic has forced all people in the world, including Indonesia, to be comfortable living side by side with Covid 19. This research uses a normative legal research method using a statutory approach. The main source of this research is regulations. The results of this study indicate several crimes that can be used as protection by consumers who experience losses due to fake news amid the Covid 19 pandemic, namely Article 14 paragraph (1), paragraph (2), Article 15 Article 14 paragraph (1) and Article 45A paragraph (1). ) and (2), and article 28 of Law Number 11 of 2008 concerning Information and Electronic Transactions.

The pandemic has an impact on almost all sectors of life. The emerging of the covid virus made everyone have to adapt to the new world rules. The health protocol is one way to control the COVID-19 disease. In other ways such as vaccination. In case no need a lot of cost, health protocols are also effective in reducing the number of cases of COVID-19. The implementation of the health protocol in its implementation is accompanied by sanctions to make the community more obedient. However, the unclear rules, and the frequent changes in these rules make many people who violate health protocols and get sanctions for it. Not to mention the uneven socialization from the government that makes people less disciplined towards health protocols.

At the beginning of 2020 the world was shocked by a new virus thought to have originated from Wuhan, China. named 2019 Novel Corona virus. The World Health Organization (WHO) names the new virus as corona virus disease 2019 (Covid-19), that health workers, both doctors, nurses and hospital administration staff, need legal protection from the government. Health workers are willing to devote themselves to serving public health and even sacrifice their lives and those of their families to tackle the spread of Covid-19. The formulation of the problem in this study is How is legal protection for health workers and the Covid-19 acceleration task force? and How is the form of guidance and supervision of the implementation of Covid-19 prevention services, the method used is a normative juridical approach. The work safety of health workers due to the Covid-19 pandemic has not been carried out properly as mandated in laws and regulations, in the implementation of the rights of health workers During the Covid-19 pandemic, it is still neglected and has not been fulfilled. Therefore, the role and responsibility of the government is needed to fulfill the rights of health workers as the frontline.

The patient's lack of understanding regarding informed consent in doctors' medical actions is motivated by several factors. Informed consent is a process as well as the result of an effective communication between the patient and the doctor/dentist and not just the signing of the consent form. The relationship between doctors, hospitals and patients or what is known as the therapeutic transaction is generally the origin of conflict. Conflict can occur when the parties do not carry out their roles as expected by the other party. This requires learning or educating patients regarding informed consent through the information media platform provided at the hospital. This journal discusses the reasons why many patients do not understand the contents of informed consent.

The evaluation of trainer performance plays a critical role in maintaining the quality and reputation of LKP Bina Karya Mandiri as a non-formal training institution. This study aims to assess trainer performance objectively using the Simple Additive Weighting (SAW) method as part of a Decision Support Sistem (DSS). A descriptive-quantitative approach was employed through a case study involving five trainers: Wasito, Diah Rita Sari, Ahmad Jayadi, Bayu Adi Guna, and Komarudin. Data were collected through observation and surveys based on four primary criteria: Material Mastery, Teaching Methods, Participant Satisfaction, and Discipline, each assigned a predetermined weight. The findings indicate that the SAW method effectively transforms performance data into a structured and interpretable ranking. Based on preference value calculations, Bayu Adi Guna achieved the highest score of 0.935, followed by Wasito, Komarudin, Ahmad Jayadi, and Diah Rita Sari. These results demonstrate that SAW is a reliable tool for supporting decision-making in trainer performance evaluation. The implications of this study suggest that training institutions can adopt SAW to enhance objectivity, transparency, and efficiency in performance assessments, thereby strengthening human resource management practices.

Garbage is the biggest threat, especially in Indonesia, statistically the second largest country in the world after China. Most of Indonesia's population lives in coastal areas and that is where most of the trash is found. Garbage on the coast can come from human activities such as tourists, municipal waste disposal and part of the river. The purpose of this research is to increase awareness and participation to create a clean environment to protect clean coastal and estuarine environments. The research method is library research with a systematic review design based on descriptive analysis, namely journal articles searched in the Google Scholar database. The results of the study applying the clean movement can minimize waste, and appeal to the public to have a sense of concern for the environment so that the beach is not polluted, does not damage the environment and maintains public health.

The Care service is an itegral part of the health service included basic service and refered service. The care service done by paramedics are in the forms of care parented . Most petients complain that the medical personels often show unfriendly attitude and lack of interest on the patient needs with simple and careless services . some studies showed that around 33.58% of patient satiasfication was influenced by their perception on service quality . the objective of the research is to know the short time effectivity of them method on care service in Myria hospital.. It is a quantitative descriptive research. The research population were all of 46 paramedics in task the stayed care room. The research sample was the total population , as much as 43 paramedics. The research variables were the effectivity components, onsisting , of productivity, efficiency, and satisfaction. Data were analyzed by the univariat anaiysis on the three variables. The results of research showed that the good respondent productivity were done by 24 personels (44.2%), and poorrespondents productivity were done by 19 personels (55.8%). On the efficiency,variable 23 respondents (53.5%) showed poor efficiency and 20 respondents (46.5%) showed good efficiency ,and on the satisfaction variable , 15 respondent (34.9%) showed high satisfaction and 28 respondents (65.1%) showed low satisfaction. Based on the research result, it is recomended to the Myria Hospital to make some efforts in increasing working productivity by giving a chance to its paramedics to follow some training and higher education programs.    

Supportive Group Therapy is a therapy consisting of several people who plan, organize and respond directly to issues and pressures as well as adverse circumstances and is also a significant method of dealing with hallucination problems. Hallucinations experienced by individuals can be caused by precipitation and predisposing factors. The objective of research was to determine supportive group therapy on the ability to overcome hallucinations in schizophrenic clients at RSUD Tombulilato. Quasi-experimental research design with a group pretest – posttest one group design. Sampling used total sampling with 15 respondents. Data collection used an observation sheet with the results, there were 15 (100%) respondents controlling low hallucinations before being given supportive group therapy by 12 (80.0%) respondents and controlling high hallucinations by 3 (20.0%) respondents. After being given supportive group therapy, it controlled low hallucinations by 2 (13.3%) respondents and controlled high hallucinations by 13 (86.7%) respondents. Statistical test results used the paired t-test showed a p-value = 0.000 with ? <0.05, there was a significant influence between the effect of supportive group therapy on the ability to overcome hallucinations in clients with schizophrenia. It is expected the influence of supportive group therapy can improve the ability to deal with patient hallucinations.

The Merdeka Learning Campus Merdeka Program (MBKM which has been running at the Faculty of Language and Literature education and all faculties of education at the University of HKBP Nommensen Medan) is considered to have an impact on the quality of learning and student quality. This study analyzes the impact of MBKM on student quality from the perspective of FKIP students. Based on the results of a survey analysis of 224 respondents, FKIP students who interact directly with inbound students, found a positive impact on student quality. The biggest impact is seen in increasing diversity tolerance and accepting differences. Apart from that, FKIP Nommensen Medan students also felt an increase in their communication and collaboration skills.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

This study aims to determine the challenges and opportunities of tourism in Singakawang, West Kalimantan. The method used in this research is using descriptive qualitative. Furthermore, the problem formulations used in this study include (i) How is the tourism sector in Singkawang; (ii) What are the advantages of the tourism sector in Singkawang; (iii) How to improve the tourism sector in Singkawang? Furthermore, the results of this study found that Singkawang has excellent tourism potential both from the aspect of tourist attractions, nature tourism, culinary tourism and besides that tourism in Singkawang must also be supported by various elements which include (i) Accommodation, (ii) Transportation, (iii) Transportation, (iv) Attractions and landmarks, (v) Tourist Information Centers, (vi) Restaurants and Eateries, (vii) Shopping Facilities, (viii) Recreation and Entertainment, (ix) Infrastructure for Safety and Security, (x) Universal Accessibility. Therefore, the implication of this research is to know the condition of tourism in Singkawang and the advantages of its tourism sector, as well as to know the supporting factors that can improve the tourism sector in Singkawang. In addition, the novelty of this research is related to the tourism sector in Singkawang whose information is still limited.    

The purpose of this study is to discuss how a servant leader is an honest, responsible leader and can delegate tasks to his subordinates. Higher education rectors in implementing servant leadership can also increase the satisfaction and performance of the lecturers they lead. Work discipline can encourage the creation of satisfaction and performance of lecturers in tertiary institutions. This research was conducted with the aim of knowing the impact of work discipline, compensation, servant leadership and job satisfaction on the performance of lecturers at the Indonesian Muslim University. This study used a quantitative approach with a total of 52 respondents as research subjects. Methods of data processing using path analysis (path analysis) and descriptive statistical methods. From the results of the study it was concluded that servant leadership does not have an effect on job satisfaction, compensation has a positive effect on employee performance, the greater the compensation, the greater the employee morale, work discipline has a positive effect on job satisfaction, servant leadership has a positive effect on lecturer performance, discipline work has a positive effect on lecturer performance, and job satisfaction has no effect on lecturer performance..    

Illegal fishing still occurs in Indonesian waters, although various efforts have been made to deal with it. This illegal activity is not only a problem for Indonesia, but also a cross-country problem because the actors and activities are cross-country, and because of that, the handling of this problem must be carried out cross-country, especially through bilateral cooperation. This study aims to determine the Indonesian Government's Efforts to Handle Illegal Fishing on the Border of Indonesia and the Philippines. The lack of a defense and security system in Indonesian waters has led to the emergence of threats such as illegal exploitation and exploration of fishery products that are not reported and are not in accordance with predetermined rules carried out by foreign parties. This act of fishing activity is commonly referred to as Illegal. This research uses a descriptive-analytic research method.With data collection techniques through interviews, observation and documentation. The results of the research show that cooperation between Indonesia and the Philippines can run well if the Philippines itself is quick in responding to ideas and agreements that have been mutually agreed upon, the slow response from the Philippines itself makes the second agreement slow to process, therefore the strategy that can be carried out by Indonesia in encouraging a quick response from the Philippines itself is by discussing every collaboration that is ongoing or has expired intensively and continuously. Bilateral talks can accelerate cooperation between the two countries in a better and more advanced direction.