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SMP Harapan Mulia adalah salah satu sekolah swasta di Kota Denpasar, sekolah ini memiliki program smart classroom yakni pembelajaran dengan menggunakan iPad dan Digital Books. Program ini diterapkan sebagai upaya adaptasi dengan perkembangan IT yang semakin pesat, program ini akan berhasil dan berdampak positif bagi diri siswa jika dibarengi dengan pola asuh yang baik dari orangtua sebagai bentuk kontrol. Berdasarkan latar belakang tersebut maka adapun tujuan penelitian ini adalah untuk mengetahui: 1) Pengaruh iPad terhadap hasil belajar siswa, 2) Pengaruh pola asuh terhadap hasil belajar siswa dan 3) Pengaruh iPad dan pola asuh terhadap hasil belajar siswa di SMP Harapan Mulia Denpasar. Penelitian ini adalah deskriptif kuantitatif dengan pendekatan korelasional, populasinya seluruh siswa kelas VII dan VIII dengan sampel 67 siswa. Teknik pengumpulan data menggunakan kuesioner, dokumentasi, dan observasi. Hasil penelitian menunjukkan bahwa: 1) nilai thit -0.186 < ttab 2,000 artinya variabel X1 tidak berpengaruh terhadap variabel Y 2) nilai thit 0.287 < ttab 2,000 artinya variabel X2 tidak berpengaruh terhadap variabel Y, 3) nilai Fhit 0.052 < Ftab 3,15 Artinya variabel X1 dan X2 secara simultan tidak berpengaruh terhadap variabel Y. Kontribusi variabel X1 dan X2 terhadap variabel Y sebesar 0,2% sisanya 99.8% dipengaruhi oleh variebel lain yang tidak diteliti.   Abstract Harapan Mulia Junior High School is one of the private schools in Denpasar City, this school has a smart classroom program, namely learning using iPad and Digital Books. This program is implemented as an effort to adapt to the increasingly rapid development of IT, this program will be successful and have a positive impact on students if it is accompanied by good parenting from parents as a form of control. Based on this background, the objectives of this study are to determine: 1) The effect of iPad on student learning outcomes, 2) The effect of parenting on student learning outcomes and 3) The effect of iPad and parenting on student learning outcomes at Harapan Mulia Junior High School Denpasar. This research is a quantitative descriptive with a correlational approach, the population is all students of class VII and VIII with a sample of 67 students. Data collection techniques using questionnaires, documentation, and observation. The results showed that: 1) the value of thit -0.186 < ttab 2,000 means that the X1 variable has no effect on the Y variable 2) the thit value of 0.287 < ttab 2,000 means that the X2 variable has no effect on the Y variable, 3) the Fhit value of 0.052 < Ftab 3.15 It means variables X1 and X2 simultaneously have no effect on variable Y. The contribution of variables X1 and X2 to variable Y is 0.2%, the remaining 99.8% is influenced by other variables.

Public speaking skills are one of the most important soft skills in various aspects of life. This study aims to find out how far 12th-grade students at SMK Darussalam Cilacap understand the importance of these skills and how educationals programs can improve their abilities. Through this study, is expected to be a reference for schools in developing similar programs and improving the quality of graduates.

Laboratory examination is very important to diagnose a disease, one of which is the examination of total cholesterol to diagnose heart disease, this examination uses serum samples obtained from blood clots that have been centrifuged, various variations of freezing are carried out to accelerate the examination results ranging from blood that is immediately centrifuged and blood that is allowed to freeze for 5-10 minutes, while according to PERMENKES No. 43 of 2013 to get blood serum allowed to freeze for 20-30 minutes at room temperature which is then centrifuged. This study aims to determine the results of differences in total cholesterol levels in blood samples immediately centrifuged and blood samples that are allowed to freeze at room temperature 260C for 10 and 20 minutes before centrifugation. The method used in this study is an experimental research method, this examination uses the CHOD-PAP enzymatic colorimetric method. For data analysis using the SPSS program using the one way anova test. This study was conducted on 15 respondents obtained from students of An Nasher Health Analyst Academy Cirebon randomly. The results of the examination of total cholesterol levels in blood samples that were immediately centrifuged had an average value of 205.8 mg/dl with the lowest value of 112 mg/dl and the highest value of 314 mg/dl, while in blood samples that were allowed to freeze for 10 minutes had an average value of 188 mg/dl with the lowest value of 144 mg/dl and the highest value of 278 mg/dl, and in blood samples that were allowed to freeze for 20 minutes had an average value of 142.6 mg/dl with the lowest value of 95 mg/dl and the highest value of 186 mg/dl. The results of this study indicate that there is a significant difference in total cholesterol levels in blood samples immediately centrifuged and blood samples left to freeze at room temperature 260C for 10 and 20 minutes before centrifugation.

The use of Fiber Optic as a light emitter in Cocktail Dress is expected to be a new innovation in the development of party fashion. The objectives of this study are: 1) To explain the process of making a cocktail dress using Fiber Optic as a light emitter. The method used in this research is the Research and Development (R & D) method. The R&D method is a research method that tests a product to produce the best product by conducting direct trials. In addition to using the method (R&D), it also uses the method of literature, documentation, and experiments. The experiment of making Cocktail Dress using Fiber Optic as a light emitter was carried out at the Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Semarang City. The percentage of additional ingredients in making Cocktail Dress, namely: 3 meters Bridal Satin Fabric, 1meter Furing, 2 meters Trikod, 1 seed thread, zipper size 50 cm 1 item, zippers size 25 cm 1 item, Fiber Optic in amount of 0.75 mm-400 m. The results of this study indicate that the Fiber Optic Cocktail Dress has the characteristic that the resulted cocktail dress can shine with the light emitting from the Fiber Optic. Thus, it can be concluded that there is an opportunity for innovation from Cocktail Dress by adding Fiber Optic.

The bridal clothing modification kebaya and lehenga is expected to be an innovation in fashion products and can increase the variety of bridal clothing. The objectives of this study is to knowing the process of making modified bridal dress Kebaya from Indonesia and Lehenga from India. The method used in this research is the R&D method (Research and Development), literature, questionnaires, and documentation.  The making of Modified Bridal Dress Kabaya and Lehenga was carried out at the Fashion Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Gajah Mungkur District, Semarang City.  Data analysis in this research was carried out using descriptive analysis.  The result of this research is the kebaya as the superior of the lehenga which is equipped with chunri (shawl).  The process of making this modified bridal dress Kabaya and Lehenga includes designing, measuring, making patterns, cutting materials, sewing material that has been patterned or cut, set the application, and finishing by sequencing the Lehenga and kebaya.

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

The comparation of brownies using cacao powder and cocoa powder are expected to be the standart to determine the best brownies. Purpose of the riset 1). To know the making of brownies using cacao powder and cocoa powder 2). To know the characteristic brownies using cacao powder and cocoa powder 3).To know the acceptability Panelist toward brownies using cacao and cocoa powder. Method of the riset is using literature method, documentation, experiment and hedonic test. The making of brownies cacao and cocoa experiment based on Program Study Culinary Art Academy Kesejahteraan Sosial Ibu Kartini Laboratory. Sultan Agung Street No.77 sub-distric Gajah Mungkur, Semarang. The percentage addition of cacao and cocoa powder in the making of brownies are 33% from weight of the flour. Result of the riset shown brownies with addition cacao and cocoa powder has sensory characteristics as sweet, bitter, a little bit savory, the colour is dark brown, the texture is solid and soft, the smell is like the characteristics of brownies. The acceptability of the Panelist with addition of cacao and cocoa powder in the brownies shown that the Panelist likes the brownies with cacao powder addition. Then we can conclude addition of the right choco powder for brownies is cacao powder.

Dull skin is a skin condition that is full of dead skin cells. The cause of dull skin is due to lack of water supply, pollution and sunlight and lack of facial care. Facial care can be done using a face mask. Facial masks are treatments intended to treat facial skin. Rice water is obtained from washing rice. Cherry water contains vitamins that are beneficial for skin health. Greentea has antioxidants that are good for skin health. The abundant content of EGCG antioxidants in greentea has the ability to rejuvenate damaged skin cells. The aim of this research is to create a mask based on leri and greentea water which functions to treat dull skin. The research method used is descriptive qualitative. Data collection methods used are literature, interviews, experiments and documentation. The experiment was carried out at the Laboratory of the Make-Up Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No. 77, Gajahmungkur Village, Gajah Mungkur District, Semarang City. The experiment was carried out 3 times with the composition of (1) 15 grams of water powder and 10 grams of greantea, (2) 15 grams of water powder and 15 grams of grentea, (3) 10 grams of water powder and 15 grams of grenteea. From the results of these three experiments, this experiment produced a mask with a green color, coarse texture and a fresh scent of greentea.

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Al-Ihsan Kauman Kemiri Kutoarjo Islamic Boarding School is a non-formal Islamic educational institution that realizes that apart from being equipped with religious knowledge, students need to be provided with various activities that can equip and make them competitive in the economic field. By looking at the potential of the students and the background of each student, Al-Ihsan Islamic Boarding School Kauman Kemiri Kutoarjo implemented an independent student training program. This research aims to analyze the implementation of the independent student training program at Al-Ihsan Islamic Boarding School Kauman Kemiri Kutoarjo so that it can identify problems that arise. arose in the implementation of the independent student training program at the Al-Ihsan Islamic Boarding School. This research is qualitative research. The data analysis techniques used are data collection, data reduction, data verification and presentation as well as drawing conclusions. The results of this research are that the Al-Ihsan Kauman Kemiri Kutoarjo Islamic Boarding School implements an independent student training program well. The implementation of the independent student provision program at the Al-Ihsan Islamic Boarding School refers to empowering human resources. The benefit of having an independent student training program at the Al-Ihsan Kauman Kemiri Kutoarjo Islamic Boarding School is to train and equip students in the field of economics, but on the other hand there are obstacles to the personal character of each student and time constraints regarding the implementation of this program because they have to adjust to study time. them. In order for the independent student training program to run well, it is hoped that there will be time discipline and consistency from all parties involved. It is hoped that the Islamic boarding school will carry out monitoring and evaluation during the course of this program as well as determining the next process for the independent santri training program at the Al-Ihsan Kauman Kemiri Kutoarjo Islamic Boarding School. 

The aim of this research is the need for a study and evaluation to determine the implementation of the motor vehicle tax sanction exemption program, supporting programs other than motor vehicle tax sanction exemption and how the motor vehicle tax sanction exemption program increases public awareness and compliance in paying taxes, so that income from the tax sector motorized vehicles can achieve the value targeted by the Provincial Government. This research uses a descriptive qualitative method by determining sources using purposive sampling techniques, namely decisions taken by research about who needs to be interviewed, when to make observations, or what documents or how many documents need to be studied. The data collection methods used were interviews, documentation, literature study and observation. This research uses data analysis according to Miles and Huberman where the stages are data reduction, data presentation, and drawing conclusions. The results of the research show that the policy in Governor Regulation (Pergub) Number 25 of 2021 dated 06 May 2021 concerning the motor vehicle tax sanction exemption program can work. smoothly according to the expected targets and realization, and effective in increasing public compliance and awareness in paying their taxes. Through other supporting programs, namely Samsat Siaga, Mitra Putra Bangsa, and D2D (door to door). These three programs really help increase public awareness and compliance in paying their taxes. And there is a policy of deleting people's vehicle data if they do not pay taxes for 2 (years), so that taxpayers are expected to be aware and obedient to carry out their obligations to pay taxes on time. 

This study aims to examine and evaluate the results of the implementation of an android-based labor payroll system. The purpose of this research is to find out the description of the system, application implementation, problems, and solutions on android-based payroll at Mitra Indo Agro. The results of the study obtained are used to evaluate the factors and parts of the payroll system for this android-based application that needs to be improved. This study uses a qualitative descriptive research method. Determination of informants using snowball sampling technique where the research subjects as many as 4 employees who are directly related to the android-based payroll process. Data collection techniques are through field studies consisting of interviews, observations, documentation, and literature studies. Data analysis techniques through data reduction steps, data exposure, data interpretation and drawing conclusions. The data validation technique uses source triangulation. The data presentation technique uses a program flow (flowchart) and fishbone diagrams (fish bones). The results of the research have shown that the Android-based GajiQ system helps provide large databases with the CRUD (Create, Read, Update, Delete) method , automate reports such as attendance recap, salary calculations, payroll history reports and make it easier to find labor data. The implementation of the Android-based GajiQ application can be a new medium of choice for companies to manage payroll in real time, quickly, and accurately that does not involve many parties in making payroll, payments, and payroll procedures. Problems found by the system are still bugs or crashes, error messages such as app force close appear. 

This study aims to determine the evaluation of the financial performance of the Purworejo District Health Office through a value for money approach. This study used descriptivequalitativemethod. -2027wasdeclaredquiteeconomical,namely88.27%in2017becauseitwasintherangeof80%<90%andfor3(three)years.2018-2020isdeclaredaseconomicalbecauseanaverageof92.47% lies in the range of 90% -100%. However, in 2021 it was again declared quite economical at 89.54%. While the pattern of development of the level of efficiency in the financial management of the Purworejo District Health Office for 5 (five) years 2017-2021 is declared inefficient because the efficiency value is more than 100%. This is due to the existence of different work programs each year with different sources of funds even though they have minimized spending with the target. However, in 2021 it was again declared very effective. The greater the level of effectiveness achieved, the better the performance of the PurworejoHealthOffice. This is because there is realization of the budget lower than the target.

The principles of transparency and accountability must be upheld in the management of village funds. Second, as a key in implementing the program planned by the village government and ensuring that the amount of funds is allocated properly. This researcher entitled The Effect of Government Accountability and Transparency on Village Fund Management (Case Study Turus Village, Kemiri District, Purworejo Regency. The main purpose of this research is that the researcher wants to examine more deeply about the management of the Village Fund, especially in the village of Turus.Sources of data using primary and secondary data.The population in this study is the people who live in Turus Village.The sampling technique used is the purposive sampling technique, with a total of 80 samples.Instrument testing techniques include validity and reliability tests. The data analysis technique used is the classical assumption test in the form of: 1) normality, 2) multicollinearity, 3) heteroscedasticity. Hypothesis testing using multiple linear regression analysis coefficient of determination, t test and F test. The results show that 1) the regression coefficient (β) of Accountability (X1) on the management of village funds (Y) is 0.245 with a significant value of 0.008 (p value <0.05), which means that the Accountability variable has an effect on the management of Village Funds. 2) The test results show the regression coefficient value (β) of Transparency (X2) to the management of village funds (Y) of 0.588 with a significant value of 0.000 (p value <0.05), which means that variable transparency partially affects the management of Village Funds. 3) The value of sig p is 0.00, because the value of sig. p < 0.05, it can be interpreted that there is a simultaneous influence between the accountability variable and the transparency variable on the management of village funds. then it is known that F count = 36.467 which means that the variables of accountability andtransparency simultaneously affects the management of village funds. 4) The result of the coefficient of determination shows 0.486. It can be interpreted that the transparency and transparency variables simultaneously are 48.6%, while the variables outside the measured are (100%-48.6%) = 51.4%.