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Background : Pregnancy is a physiological process that through by women. Its process begins with conception to the birth process. Prevention of emergency conditions during pregnancy is detected by early detection through pregnancy checks four times by observe the development and growth of the fetus and monitor the mother’s health. During pregnancy, the mother will experience hemodilution or blood dilution so that she is at risk from anemia. Method : This research was an analytic survey with a cross sectional approach. There were 30 pregnant women in third trimester at PMB Dewiady Medical, Margorejo District, Pati Regency were selected using a purposive sampling technique. The research data consists of primary and secondary data. Data analysis between variables used the Chi Square formula. Results : As many as 20 pregnant women (66.7%) adhered to taking Fe tablets, the rest did not comply as many as 10 pregnant women (33.3%). Pregnant women without anemia reached 20 pregnant women (66.7%), while 10 pregnant women (33.3%) had mild anemia. The results of the Chi Square test obtained a value of p(<0.001) <0.05 with a calculated X2 value = 30.000 which indicates a relationship between compliance of pregnant women in consuming Fe tablets and Hb levels in pregnant women. The more obedient pregnant women are in consuming Fe tablets, the more normal the Hb levels of these pregnant women will be. Conclusion : There is a relationship between adherence in consuming Fe tablets to Hb levels of third trimester pregnant women at PMB DewiAdy Medical, Pati District, Pati Regency.

The calculation and recovery of production costs is greatlypinfluenced by the application of the method. As a result, production costs will show the actual value. This research was conducted at MSMEs in Sidoarjo, especially those engaged in pecel seasoning processing. This study aims to analyze the method of determining the cost of goods sold and cost allocation applied by MSMEs in Sidoarjo by calculating production costs according to the full costingrmethod. The type of4data used is qualitativeydata presented in descriptive or description form and quantitativerdata presented in numerical form. The source of data is primarysdata obtained from interviewszconducted with pecel seasoning business managers in Sidoarjo and secondary data derived from literaturepstudies and other publications that support the writing of this research. The results explain that the full costing method is suitable for analyzing production costs because it includes all general costs, fixed costs, and variable costs in the production9process.

The main goal of working human resources is to get compensation, but there are times when compensation and workload are often unequal. For this reason, this research was conducted, in order to find out how much influence compensation and workload have on workers' satisfaction, especially contract workers and other workers, who expect a daily salary, because the workers' compensation system is usually daily, and depends on how many jobs they get. carried out by the worker. This study uses a quantitative method with several tests namely reliability analysis, classical assumption deviation test, and linear regression. The t value of the compensation variable (X1) is -0.859, thus t count < t table, then Ho is accepted and H1 is rejected, which means that the compensation variable (X1) has no significant effect on employee job satisfaction. The t value of the workload variable (X2) is 1.116, thus t count <t table, then Ho is accepted and H1 is rejected which means that the workload variable (X2) has no significant effect on employee job satisfaction. In the Anovab table, the calculated F value is 0.656 while the F table value is 3.26. Thus F count < F table means that the compensation and workload variables have no significant effect on job satisfaction at PT. Socfindo Matapao. The coefficient of determination (R2) value of the regression result is 0.038 meaning that compensation and workload contribute to the influence on job satisfaction of employees of PT. Socfindo Matapao of 3.8% This result is the result of (R2 x 100%), while the remaining 86.2% is influenced by other variables not examined in this study.

This study aims to examine the effect of investment opportunity set and return on assets on earnings quality with company size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique used was purposive sampling, based on predetermined criteria, there were 171 companies or 513 financial statement data as samples. The analytical method of this study uses multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS Version 25. The results show that: 1) Investment Opportunity Set has no significant effect on earnings quality, 2) Return On Assets has a significant effect on earnings quality, 3) company size cannot moderate the effect of investment opportunity set on earnings quality, 4) company size can moderate the effect of return on assets on earnings quality. Future research namely being able to change the category of companies used as research samples, for example companies in the trade, service and investment sector or other companies, can conduct research with a period of more than 3 years, because the larger the number of research samples is expected to produce more accurate data, researchers can add or use other independent variables that can significantly affect earnings quality such as liquidity, leverage, profit growth, dividend policy, accounting conservatism and etc., and it is expected to be able to use other moderating variables which are thought to have more influence

The purpose of conducting this research is to analyze and find out how the influence of return on assets and earnings per share has on mining sector stock prices listed on the Jakarta Islamic Index for the period 2016 – 2021. This research uses quantitative methods and panel data regression analysis methods. The samples used were 7 companies with a total of 6 years of data, namely 42 data, using a purposive sampling technique. The results showed that the variable return on assets partially has a significant effect on stock prices, while the earnings per share variable partially has no significant effect on stock prices. Simultaneously, the variables return on assets and earnings per share have a significant influence on the mining sector stock prices listed on the Jakarta Islamic Index for the period 2016–2021 with a coefficient of determination for this model of 93.61%.

This study aims to determine the effect of technology acceptance on the interests of the millennial generation to invest in the capital market. The adoption of the TAM model was used in this study, with a quantitative descriptive method approach, data collection using a questionnaire with a sample of 135 people based on calculations with the Slovin formula. Data were analyzed using smart partial least square. The results of this study provide answers to the proposed hypothesis in which the variable perceived ease of use, perceived usefulness, perceived enjoyment have a positive and significant effect on the variable of behavioral intention to use, then the variable perceived enjoyment and behavioral intention to use also have a positive and significant effect on variables actual to use, but there is one variable that does not significantly influence the effect of the variable perceived usefulness on the variable actual to use. This research clarifies how the role of technology applied in online stock trading can influence the behavior of the interests of investors in the Indonesian capital market, especially among millennials. This research is expected to be useful for the development of science and for the development of capital markets with a clearer understanding of how the TAM model influences the behavior of millennial generation interests to become investors in the capital market.

This study aims to describe the application of the scaffolding technique given by the teacher to overcome students' learning difficulties in solving word problems in the material of a system of two-variable linear equations. This type of research is case study research. The subjects of this study were 36 grade 8 students of junior high school. Subject taking using purposive sampling technique. The data collection technique uses the Learning Implementation Plan (RPP) instrument, syllabus, interviews, field notes, and documentation, each of which has been tried out and has met the validation requirements by the validator. The data analysis technique used is the process of data reduction, the process of presenting data, the process of drawing conclusions. After being given the scaffolding technique in each group, it was found that students were able to complete the test with good and correct completion steps. Students are able to determine variables and mathematical models correctly. In addition, students are also able to explain the steps of solving well.

This research is motivated by the progress of science, especially in the field of technology which is very fast, along with competition in the industrial sector which is getting tougher where companies have used sophisticated and modern equipment in carrying out their production activities. The research was conducted to examine the Effect of Green Accounting on Economic Performance. The quantitative approach method used uses data processing simple linear regression analysis. Return On Assets (ROA) is used to measure research variables. The sample companies for this research are 7 companies in the mining industry sector and the chemical industry sector which are listed on the IDX for the 2017-2021 period. The results of the study show that the Green Accounting variable has no positive effect on Economic Performance, as tested through the T-Test.

The purpose of this research is to find out and explain whether there is an influence between the variables of intrinsic motivation, work discipline, work facilities, and financial compensation on the performance of employees of CV. Alrava Albasia. The population used in this research is all employees of CV. Alrava Albasia, numbering 80 people. A sample of 80 people and using saturated sampling technique. The analysis technique used is validity test, reliability test, normality test, multicollinearity test, hetoroscedasticity test, autocorrelation test, multiple linear regression analysis, t test (partial), F test (simultaneous). From the results of the study it was obtained that partially there is a significant influence between intrinsic motivation on employee performance, this can be seen from the significant value t of 0.012 <0.05 work discipline has a significant influence on employee performance with a significant value of 0.005 <0.05 work facilities has a significant influence on employee performance with a significant value of 0.010 <0.05 financial compensation has a significant influence on employee performance with a significant value of 0.000 <0.05. Intrinsic motivation, work discipline, work facilities and financial compensation simultaneously affect the performance of CV employees. Alrava Albasia with a significant F value of 0.000<0.05.    

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 study aims to analyze the effect of independence, professionalism, and time budget pressure on the quality of audits of local government financial reports (LKPD) at the Indonesian Supreme Audit Agency (BPK) DIY Representative. This research is included in the quantitative research. The statistical method used to find the hypothesis is multiple linear regression analysis. Collecting data in this study by distributing research questionnaires to auditors who work at the BPK RI DIY Representative by using the total sampling formula. Later on, the results from hypothesis testing show that independence has no significant effect on the quality of LKPD examination, the independent variable of professionalism shows a significant positive effect on the quality of LKPD examination, and the dependent variable has no significant effect on the quality of LKPD examination.

Tujuan penelitian ini adalah untuk mengetahui ada atau tidak pengaruh penggunaan teknologiinformasi internet terhadap perilaku sopan santun peserta didik kelas IX SMP 18 Surakarta. Penelitianini menggunakan metode penelitian kuantitatif dengan teknik analisis data korelasi. Penelitian inidilaksanakan di SMP Negeri 18 Surakarta.Subjek dalam penelitian ini adalah peserta didikberjumlahkan 60 peserta didik. Variabel penelitian ini terbagi menjadi dua, yaitu variable bebas X(penggunaan teknologi informasi internet) dan variable terikat Y (perilaku sopan santun peserta didik)yang dilakukan dengan memberikan angket kepada pserta didik untuk di isi dengan jumlahpertanyaan 18 butir dan 5 opsi alternatif jawaban. Sebelum angket digunakan, dilakukan uji validitasdan reliabilitas. Data setelah terkumpul dilakukan analisis. Teknik analisis data yang digunakandengan uji analisis statistic korelasi.Berdasarkan hasil analisis data menujukan bahwa hasil uji korelasi menunjukan hasil 0,189.Hasil uji korelasi ini jika dikonsultasikan table lebih besar dari 0,05 berarti Ha ditolak dan menerimaHo, sehingga dapat dikatakan bahwa penggunaan teknologi informasi internet tidak berpengaruh atautidak signifikan terhadap perilaku sopan santun peserta didik kelas IX SMP Negeri 18 Surakartakarena tingkat signifikansi yang dimiliki variabel penggunaan teknologi informasi internet lebih besardari 0,05 yang berarti tidak membawa dampak terhadap perilaku sopan santun peserta didik.

This take a look at targets to investigate and study the impact of leverage, firm size, firm value, managerial ownership, institutional ownership and audit committees on income smoothing. This research was conducted at the Indonesian Stock Exchange of manufacturing companies. The sampling method uses purposive sampling with the research period from 2018 to 2021. The relationship or influence between variables is explained using the logical regression analysis method. The results showed that firm value had a significant positive effect on income smoothing. Institutional ownership has a significant negative effect on income smoothing. While leverage, firm size, managerial ownership and audit committee have no significant effect on income smoothing  

This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value 

The purpose of this study was to determine the effect of the online shop on the intention to buy goods online in students of the Faculty of Economics, Indonesian Christian University, Toraja. The type of research used is descriptive quantitative. The data analysis technique used in the study of the influence of the online shop on the interest in buying goods online is simple linear regression analysis, using validity tests, reliability tests and hypothesis testing. Furthermore, the data were analyzed using IBM SPSS Statistics software version 23. The independent variable (X) in this study was Online Shop and the dependent variable (Y) was Purchase Interest. There is a significant effect between the Online Shop on Buying Interest, it is known that based on the calculation results of the value 2.353> 2.035 with a significant value of 0.025 <0.05, then HO is rejected and H1 is accepted which means there is a significant (significant) effect between the Online Shop variable (X) and Purchase Interest variable (Y)

Research shows that Work Discipline and Organizational Citizenship Behavior (OCB) together have a positive and significant effect on employee performance. By testing the coefficient of determination, the R-Square value is 0.402 or 40.2%. Which means that the influence of the Work Discipline (X1) and Organizational Citizenship Behavior (OCB) (X2) variables on the dependent variable Employee Performance (Y) is 40.2% and the remaining 59.8% is influenced by other variables outside the regression or other factors not examined in this study. Partially, the work discipline variable has a significant influence on employee performance with a t-test value of 3.400 > 1.998 ttable. Partially the results of the Organizational Citizenship Behavior (OCB) variable have a significant influence on Employee Performance with a t-count of 3.008 > 1.998 t-table. Meanwhile, based on the results of the simultaneous test obtained from this study on the variables of Work Discipline and Organizational Citizenship Behavior (OCB) it has been obtained that the calculated F value is 20.850 > 3.15 F table and sig 0.000 <0.05.

Ship KM. Egon is one of PT Indoneisan National Shiiping fleets that seves the Indonesian people for smooth sea transportation. This ship is a ship made in Germany in 1991 with a length of 94,30 meters and a windth of 16 meters which is one of the means of transportation that crosses various islands. In one voyage this ship is capable of transportation 500 pax of vehicles, loads of goods passengers with a capacity of 500 passengers with the destination of KM ship. Egon it self is Sheet Harbor, Waingapu Port, Surabaya Port, Batulicin Port, and Pare-pare Port. This study aims to determine the effect of Quality/Service Quality, Corporate Image, Safety Assurance on Passenger’s Decisions to Use the KM Ship Egon especially at PT. Pelni Surabaya Branch, the population in this study were passengers on the KM Egon ship owned by PT. Pelni Surabaya Branch and the sampels used in this study were 92 respondents. Data collection methods used are observation (Observation), interviews, and distribution of questionnaires. The sampling technique used is non-probability sampling purposive sampling type, then the data is analyzed using multiple linear regression with the help of (software) Statistical Package For Social Science (SPSS) Version 26. The regression formulation in this study is as follows:     Y = 1.785 + 0,310X1 + 0,202X2 + 0,220X3 + µ. From this equation, it is known that the most dominant variable influencing passenger decisions is the corporate image variable with a regression coefficient of 0.202. The R2 (R Square) test obtained results of 0.517 or 51,7% which means that Passenger Decisions are influenced by the variables of Quality/Service Quality, Corporate Image, Safety Assurance which are 51,7% and other factors that affect Shipping Safety at PT. Pelni Surabaya Branch, which is 48,3%.

This study aims to determine the Analysis of Operational Factors, Tariffs, Facilities and Safety Against Guidance Services at PT. Port of Indonesia (Persero) Regional 4 pelabuhan Bitung This research was conducted on employees of the Shipping Agency working area of ​​Tanjung Redeb as a population. Data was collected through the methods of Observation, Literature Study, Interview, Documentation and Questionnaire. The analytical technique used is based on the results of research and multiple analysis with the help of the SPSS V.26. Here’s the result from research of regression : Y = -0,219 + 0,308X1 + 0,200X2 + 0,192X3 + 0,349X4 + µ. The multiple linear regression equation can be seen that the most dominant variable influencing the guidance is the safety variable with a regression coefficient of 0.349. With the coefficient of determination (Adjusted R square) the results obtained are 0.837 or 83.7%, which means that the guidance at PT. Port of Indonesia (Persero) Regional 4 Pelabuhan Bitung is influenced by operational variables, tariffs, facilities and safety which is 83.7% and other factors that affect the guidance of PT. Port of Indonesia (Persero) Regional 4 Pelabuhan Bitung is 16.7%. Thus the results of the study indicate that Operations, Tariffs, Facilities and Safety have a positive and significant effect on the PT. Port of Indonesia (Persero) Regional 4 Pelabuhan Bitung.

The development of social media platforms encourages companies to develop marketing strategies on various social media platforms. One of the marketing strategies is done by using influencers. This study aims to determine the effect of video influencers on purchasing body care products for students of the Pematang Siantar Indonesian Business Polytechnic. This type of research is quantitative research with a sample of 173 respondents. The sample is all active students of the Indonesian Business Polytechnic who use body care products. The data is collected and then tested on the validity, reliability, classic assumption, and normality tests. The analysis technique uses simple linear analysis with the help of SPSS. The results of the study show that there is a significant positive influence from video influencers on purchasing decisions for body care products. The effect of Video Influencers is 41.5%, while the remaining 58.5% is influenced by other variables not examined in this study, such as price variables, price discounts, influencers used, and others.

Nausea and vomiting are symptoms that a reasonable and often happen in the first trimester of pregnancy. It usually occurs in the morning, but can occurs at any time including at night. This condition can cause dehydration or lack of fluid and electrolyte inbalance, hence the condition of pregnant mother's get worse. Lemon aromatherapy is one of alternative method to decrease nausea and vomiting in the first trimester of pregnancy. It provides relaxation and sedative by stimulating the limbic system. This study was conducted to find the effect of lemon aromatherapy to decrease nausea and vomiting in the first trimester of pregnancy. Design used in this study was pre-experiment (one-group pretest-posttest designed). The population were all pregnant women that have nausea and vomiting in the first trimester of pregnancy. The samples were 12 respondent taken by purposive sampling according to the inclusion criteria. The independent variable was lemon aromatherapy. While the dependent variables were nausea and vomiting in the first trimester of pregnancy. Data were collected using structured questionnaire and observation. Data were then analyzed using statistic test (wilcoxon signed rank test) with level of significance ??0.05. The result showed that giving lemon aromatherapy had an effect to decrease nausea and vomiting in the first trimester of pregnancy (p=0.002). There were differences of nausea and vomiting between pre-treatment lemon aromatherapy (x=8.50) and post-treatment lemon aromatherapy (x=4.25). It can be concluded that giving lemon aromatherapy could decreased nausea and vomiting in the first trimester of pregnancy. Lemon aromatherapy is useful to breathe when experiencing morning sickness, for relief, encouraging, refreshing, and improving mood, giving a relaxed feeling, comfortable and quiet. Recommendation for the nurse and other health profession to use lemon aromatherapy as alternative medication of nausea and vomiting in pregnant women.