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This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

Stress is a large imbalance between physical or psychological demands and the ability to respond when there is a failure to meet the demands faced. One method that can be used to reduce stress is hypnotherapy. This study aims to determine the effect of hypnotherapy on the reduction of stress levels in undergraduate students of nursing. The research design used a quasy experiment with two groups pre and post test using a purposive sampling approach which was carried out on the final year students of undergraduate nursing. This research instrument using perceived stress scale. Data analysis using Paired T test. The results of the study on 32 respondents using the Independent T test on the average stress after (posttest) in the Intervention with Control group obtained P value = 0.000 <? (0.05) there is a difference in the average stress after (posttest) in the Intervention group with the group control. Based on this research, hypnotherapy is effective in reducing stress levels and is expected to provide input to other educational and research institutions so that it can overcome stress on students with hypnotherapy.

This study evaluates the quality of local government public services in fire disaster management. Using a descriptive qualitative approach, this study focuses on interviews, observation, and documentation techniques for data analysis. The results identified a shortage of firefighting equipment and a significant reliance on the sub-district as the primary coordinator with the DPKPB. Despite rapid response efforts from the subdistrict government, more public education on fire prevention and handling still needs to be done. The main challenges are inhibiting factors such as natural conditions, lack of public awareness, and lack of infrastructure. This research suggests improved equipment provision, more effective community outreach, infrastructure development, and coordination between agencies and communities to quickly and efficiently respond to fire emergencies.    

Background : Hypertension is a medical condition characterized by increased contraction of arteries which causes resistance to blood flow which increases blood pressure against the walls of blood through narrow blood vessels. Objective : To determine the effect of finger grip relaxation techniques and deep breathing on reducing blood pressure in hypertensive patients. Methods : Research design with descriptive method with case study approach. The implementation of Hypertension nursing care was carried out in the internal medicine room starting from June 15 to June 21, 2021. The subjects in this study were 2 patients suffering from hypertension morning and afternoon. Results : After being treated for 3 days, the results showed that the blood pressure of both patients decreased in patient 1 Mr “I” from 180/100 mmHg to 160/90 mmHg, in patients 2 Mrs “S” from 160/100 mmHg to 140/90 mmHg the pain scale of the two patients from 6 (moderate) to 3 (mild) the body is not weak, has started to be energetic and can sleep at night. cooperation between the health team and patients and families is very necessary for the success of nursing care for patients. Conclusion : With the management of finger grip relaxation techniques and deep breathing to reduce blood pressure in hypertensive patients with the results of the nursing evaluation the problem was partially resolved.

One of the problems for the elderly during the COVID-19 pandemic is limited mobility due to activities that only take place at home during the pandemic. This causes the daily activities of the elderly to be limited. This study aims to determine the relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village. The research is descriptive correlation type with a cross sectional study approach. The population is the elderly in Tenggela Village, It was concluded that there was a relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village.

The use of masks during the Covid-19 pandemic is very important to protect yourself and others from the risk of transmitting this virus. As it is known that most of the transmission of Covid-19 is through droplets, it is felt necessary to protect yourself. Masks can be a barrier for droplets both coming from within and from others. The purpose of research was to determine the description of compliance with the use of masks in the community during the pandemic in Kota Tengah District. This research method uses a quantitative descriptive approach with a cross sectional design. Samples were taken using cluster random sampling technique, Data was collected using a questionnaire sheet and data analysis was carried out using a frequency distribution table. The results showed that most of the people of Kota Tengah district were obedient in using masks but there were still many who did not comply with using masks

Online learning is carried out as a form of health protocol in order to inhibit the spread of the corona virus. The method is descriptive correlation type, cross sectional study approach. The populations were all the students in grades V and VI of SDN 2 Kota Barat, amounting to 66 people. With the Total Sampling technique. The results showed most of the school-age children at SDN 2 Kota Barat had a high category of online learning adaptation and experienced mild anxiety. The relationship between online learning adaptation and anxiety levels in school-age children during the pandemic at SDN 2 Kota Barat. Children who have been able to adapt well have also indirectly succeeded in reducing the anxiety they face during the teaching and learning process. It is recommended for nursing students not only to focus on studies related to health and nursing, but also to examine the world of education which of course is related to health problems

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation.  Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.  Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)

The presence of children in a marriage is one of the means of achieving happiness that is longed for by descendants, sometimes life in the family feels bland. The presence of married couples in general. For married couples who don't have children, it actually gives their own color to a family. It's just that recently the world of cyberspace has been stirred up by the term Childfree, even on several social media in Indonesia, on Twitter, Instagram, Facebook, YouTube and other online media platforms, it has become a trending topic of discussion in digital society. Childfree is an agreement made by a husband and wife not to have children for various reasons. This research aims to examine and consider the factors that motivate someone to choose childfree using the maqoshid al-syari'ah approach so that it can be a guide for placing a level of urgency on the choice of childfree in a family.

A surgical safety checklist is a communication tool for patient safety that is used by the surgical team in the operating room, including the sign in, time out, and sign out process. The time out process aims to prevent patient error, location, and surgical procedures. Therefore, compliance is required in conducting time out. The level of knowledge of nurses about time out is very important because it affects the behavior of nurses in doing time out. This study purposed to determine the correlation between the nurse knowledge level about time out and compliance in doing time out at the Bali Med Hospital, Denpasar. The design used was a descriptive correlation with the cross-sectional approach. The relationship test used the Spearman Rho test. This study involved 31 nurses as a sample with a total sampling technique. The results of research on nurse compliance were mostly 70.9% adherent category and the results for the knowledge level of nurses were mostly 77.4% with a good level. Based on the statistical test with ? = 5%, it was obtained p = 0.000 (p <0.05). It is concluded that there was a significant correlation. The direction of the correlation was positive (+), which means the level of knowledge was followed by the level of nurse compliance in doing time out. This research was expected to be an added reference for nurses in increasing compliance in doing time out.

AbstractCommunication in disaster management uses a variety of media. In communication context, the media used as a channel for delivering messages that called the communication medium. This study aims to find the most effective disaster education communication based on a descriptive quantitative approach. Reserchers took samples aged 17-20 years old who had participated in disaster socialization activities that held by Meterorological, Climatological, and Geophysical Agency in Cilacap, Central Java, Indonesia and every respondent has had disaster experience. The number of research samples is 175 respondent. In the context of communication, the medium becomes important because it is a channel for delivering message.  An import function of communication is how medium can delivered message to be undesrstood together. The fuction of communication is providing information, education and persuasion. It was found that varioys activities have beed carried out such as Goes To School, which is used to deliver messages used some communication medium like pocket books, animated video, and power point template.  Fact findings related to the best communication medium  were sozialization (face to face meetings), films, public service advertisements, and roleplays. Meanwhile, animated learning videos in class are not very popular. Keywords: disaster education communication, communication medium, communication function

Pandemi covid-19 telah memaksa pembelajaran dilaksanakan dengan cara berbeda. Siswa harus belajar dari rumah, sementara Sekolah dan guru harus menyelenggarakan pembelajaran yang efektif. Demikian pula orang tua harus berperan aktif melaksanakan pembelajaran dari rumah. Untuk itu, penulis melakukan penelitian terdahap upaya sekolah dan keterlibatan orang tua dalam pembelajaran di masa pandemi covid-19. Penelitian ini menggunakan pendekatan kualitatif dengan mengumpulkan data melalui wawancara. Hasil penelitian menunjukkan jika upaya TK Isa Almasih mewujudkan kegiatan belajar pada masa pandemi covid-19 adalah 1) Merancang pembelajaran yang menstimulus siswa belajar sesuai dengan tema belajar dan efisien secara ekonomi; 2) Bekerjasama dengan orang tua murid dengan mengadakan pertemuan terbatas membahas perkembangan siswa; 3) Menggunakan sosial media untuk  menyampaikan informasi yang berkaitan dengan bahan ajar dan pemberitahuan hasil belajar murid. Sementara bentuk keterlibatan orang tua dalam pembelajaran dari rumah yaitu 1) Menjadi penuntun anak dalam belajar dari rumah; 2) Orang tua berperan menjadi operator. AbstractThe Covid-19 pandemic has forced learning to be carried out in a different way. Students must learn from home, while schools and teachers must organize effective learning. Likewise, parents must play an active role in carrying out learning from home. For this reason, the authors conducted research on school efforts and the involvement of parents in learning during the Covid-19 pandemic. This study uses a qualitative approach by collecting data through interviews. The results showed that the efforts of Isa Almasih Kindergarten to realize learning activities during the Covid-19 pandemic were 1) Designing learning that stimulates students to learn according to the learning theme and is economically efficient; 2) Collaborating with the parents by holding a limited meeting to discuss student development; 3) Using social media to convey information related to teaching materials and notification of student learning outcomes. While the forms of parental involvement in learning from home are 1) Being a guide for children in learning from home; 2) Parents act as operators.

This study aims to analyze the potential of the Blenduk church area in Semarang. The potential of this area needs a visual identity design as a form of tourism promotion in the city of Semarang, which incidentally the government is still active in increasing the promotion of local tourism. This study intends to design a visual identity for the Blenduk church area, so this research was carried out with qualitative research. As a persuasive communication activity, this design uses the A-A Procedure approach. The data collection techniques in this study were observation, interviews, documentation and literature study. This study intends to contribute to the Semarang city government, especially the Culture and Tourism office, to design the visual identity of the Blenduk church area so that it has an identity that can be sold to the public and can increase the attractiveness of stakeholders to increase

ABSTRAK Penelitian ini dilakukan untuk membentuk karakter generasi cerdas melalui pembelajaran pendidikan pancasila dan kewarganegaraan. Penelitian ini menggunakan pendekatan metode deskriptif. Data yang diperoleh melalui pengamatan, wawancara, kajian pustaka dan dokumentasi. Kajian ini mengkaji upaya yang telah dilakukan guru pendidikan Pancasila dan kewarganegaraan dalam membentuk karakter generasi muda yang pintar, peran dan kendala positifnya. Dari penelitian ini ditemukan bahwa generasi penerus mampu menunjukkan kemampuan berpikir kritis dan menunjukkan perilaku karakter dalam lingkungan. Kata Kunci: Membangun Karakter, Generasi Pintar ABSTRACT This research was conducted to form the character of the intelligent generation through learning Pancasila and citizenship education. This study uses a descriptive method approach. Data obtained through observation, interviews, literature review and documentation. This study examines the efforts that have been made by Pancasila and citizenship education teachers in shaping the character of the smart young generation, their roles and positive constraints. From this research, it was found that future generations were able to show critical thinking skills and show character behavior in the environment. Keywords: Character Building, Smart Generation

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

Development is the process of changing the functional capacity or working ability of the body's organs towards a state that is increasingly organized and specialized according to the wishes of their respective functions. According to the 2015 United Nations Emergency Children's Fund (UNICEF) report, data was found that the incidence of growth and development disorders in children under five, especially motor development disorders, is still high, namely 27.5% or 3 million children. The aim of this research is to determine the factors that influence the motor development of preschool children at TKIT Al Hikmah. This type of research is analytical with a cross sectional approach which was carried out in February 2021. The research population was 40 preschool aged children. With a sample of 32 respondents. The sampling technique uses accidental sampling. Data were analyzed using a logistic regression test with a confidence level of 95%. The results of the research showed that there was an influence of the length of interaction and stimulation with children on the motor development of preschool aged children and there was no influence of age, education and mother's occupation on the motor development of children aged 3 - 4 years at TKIT Al Hikmah. It is hoped that mothers can increase developmental stimulation during interactions with children and make contact time with children a useful time for stimulation.

Political education is an important tool in increasing political awareness of the community, especially in the challenging era of globalization. This study aims to explore how political education at SMK N 1 Jayapura can contribute to increasing political awareness of students and the surrounding community. The method used is a qualitative approach with data collection through interviews, observations, and documentation studies. The results of the study indicate that structured political education can improve students' understanding of political issues and globalization, and encourage them to actively participate in the democratic process.

The Infant Mortality Rate (IMR) in Indonesia in 2007 was 34 per 1000 live births, decreased in 2012 to 32 per 1000 live births. One of the causes of Infant Mortality Rate (IMR) is incomplete basic immunization. The role of parents, especially maternal knowledge, is one of the factors in achieving complete basic immunization coverage rates. The aim of this research is to determine the relationship between the level of maternal knowledge about immunization and the completeness of immunization in babies aged 0-14 months in Talaka Village, Kab. Ma'rang, using analytical observation methods with a cross sectional approach. The population of this study were mothers who had babies aged 0-14 months and . The sample was selected using a simple purpose sampling technique with a sample size of 62 respondents, data collection using a questionnaire. Data analysis used univariate analysis and bivariate analysis using the chi squere test. The results of the analysis show that there is a relationship between the mother's level of knowledge about immunization and the completeness of immunization in babies aged 0-14 months In Talaka Village, Kab. Ma'rang with p value = 0.002.

Developing children's interests and talents in a religious context is crucial to shaping the character and morality of the younger generation. This study aims to explore the various methods used in religious activities in Heram District, Waena Kel. Jayapura City, and to measure their impact on the development of children's interests and talents. Through qualitative and quantitative approaches, data was collected from observations, interviews, and questionnaires. Results show that religious activities not only increase children's interest in spiritual aspects, but also contribute to their social and emotional development.

Bipolar disorder is a mental health condition characterized by extreme mood swings between manic and depressive episodes. Coastal communities often face limited access to mental health information and services, leading to a lack of awareness and early detection of this disorder. This community service program aims to enhance awareness and understanding of bipolar disorder among adolescents in the coastal area of Baubau City through a community-based counseling approach. The methods used in this program include socialization, interactive discussions, case simulations, as well as pre-test and post-test evaluations to measure program effectiveness. The results showed that after attending the counseling session, participants' understanding of bipolar disorder increased by 85%, while the community's readiness to seek professional help increased from 30% to 75%. Additionally, positive social changes occurred, such as reduced stigma against mental disorders and the emergence of community leaders who actively promote mental health education. These findings indicate that a community-based educational approach can be an effective strategy in improving mental health literacy, particularly in areas with limited access to psychological services. Therefore, it is recommended that continuous counseling programs and further collaborations between the government, healthcare professionals, and local communities be implemented to ensure the sustainability of this program.