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The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

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 implementation of activities in PT Global Indotech Industry has run quite well but has not used a computer-based system to check and calculate raw materials. As the author observed, it turns out there are still problems that occur in checking and calculating the raw material supplies of helmet sockets, such as miscalculating raw material stocks and slow checking of stock availability of raw materials, so that it will disrupt scheduled production systems and can harm the company. Based on the things mentioned above, the author argues that in order to overcome the problem in question, it is necessary to design and implement a system that is integrated between related functions in a system using Microsoft Visual Studio 2008 and its database Microsoft SQL Server 2005 while system design includes design input output, DFD, ERD, data and database dictionary. With the implementation of this system, it is expected that the process of checking and calculating helmet socket raw material supplies for the future can run smoothly and on time.

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

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

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

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 test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

Fever can be interpreted as a body temperature that is higher (>37°C) than normal temperature because of the temperature control center in the hypothalamus, the temperature control center balances temperature during health or fever by regulating the formation and release of heat. For this reason, the purpose of this study was to determine the antipyretic effectiveness of various concentrations of extracts. In this study, 5% peptone was used to induce fever in 15 white rats which were divided into 5 treatment groups. Groups 1 was given 1% NaCMC as a negative control, groups 2 was given paracetamol 9 mg/200gBB) as a positive control, groups 3 was given 10% lire leaf extract (2 mg/200gBB), groups 4 was given 20% lire leaf extract (4 mg/200gBB), and groups 5 was given 40% lire leaf extract (8 mg/200gBB). This results of this study obtained extract levels of 7,44% and there was a weak antipyretic effect at concentrations of 10% and 20% lire leaf extract, while the greatest antipyretic effect was found in 40% lire leaf extract, almost comparable to 9 mg paracetamol.

Turi (Sesbania grandiflora L) is native to Southeast Asia. This plant is used as a medicinal plant and also a vegetable. Turi (Sesbania grandiflora L) is a plant that is efficacious for the treatment of various diseases such as analgesic, antipyretic, diuretic and laxative. The purpose of this study was to identify the content of secondary metabolites in turi leaf extract extracted with ethanol, ethyl acetate and n-hexane as solvents. This research was conducted in two stages, namely extraction by maceration method using ethanol, ethyl acetate and n-hexane as solvents. And the identification stage of secondary metabolites consisting of identification of alkaloids, steroids, terpenoids, saponins and flavonoids. The results showed that the positive ethanol and ethyl acetate extracts contained flavonoids, saponins, terpenoids and steroids, while the negative n-hexane extract contained secondary metabolites.

Introduction.Effective therapeutic lack of communication between a nurse with patient resulted in the increasingly distress often what happens on patients can refuse to give the act of nursing by therapeutic lack of communication. Purpose of this research is to analyze The Relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado. This research used descriptive analytic method with cross sectional study approach. The sampling technique in this research used accidental sampling method. Method.Data collecting was conducted by observation and questionnaires. The collected data then processed by SPSS version 16.0. Result.The test result of chi-square got a significant value p=0,000 that shows that p value is smaller than α 0,05. Conclusion.of this research is the researcher found there is a significant relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado that is showed by the test result of chi-square that got (p) = 0.000 < 0.05. The value of 0,000 is below of value of alpha 5% (0,05).    

The purpose of this research is to analyze the internal control system in Orthopedic and Traumatology Hospital of Surabaya by comparing it with the internal control system brought up by COSO (Committee of Sponsoring Organizations). The research method used in this study is qualitative interpretive paradigm describing and understanding the events that occured based on the perspective and experiences of the subject researched directly. The data in this research are collected through interviews, direct observations to the research object and documentation. The results of the analysis and research shows that the internal control system on cash receipts in Orthopedic and Traumatology Hospital of Surabaya is quite effective. This is shown by the elements of internal control set in the hospital. This can be proven with the existence of forms which have been numbered and proofs of transactions are printed with three copies each and always verified. However there are still some concurrent duties and cash adjourment to the bank. Keywords: Internal Control System, Cash Receipts

The puerperal period is also called the post partum or puerperium period, which is the time between the birth of the baby and the placenta leaving the uterus until the return of the reproductive organs to a normal state as before childbirth. The puerperium lasts six weeks. The purpose of this study was to determine the effect of oxytocin massage on breastfeeding in post partum mothers in the post maternal partum (PMP) room at Bumiayu Health Center, Brebes Regency 2021. The research method used is pre-experiment (experimental activity that aims to determine an effect that arises as a result of certain treatments) using one-group pretest-post test design, namely an experimental design that uses one group of subjects and takes measurements before and after treatment. on the subject. This design is to determine the effects before and after treatment. The analysis in this study used the t-test. From the results of statistical testing using the T-test, the significance value was 0.000 (p <0.05). So it can be concluded statistically Ha is accepted and Ho is rejected, meaning that it can be concluded that there is an effect of oxytocin massage therapy on breastfeeding in post partum mothers at Bumiayu Health Center. In connection with the results of this study, it is hoped that post partum mothers with the help of their husbands or families at home can inform the surrounding community so that they can increase their knowledge and insight to apply oxytocin massage as a solution to overcome the problem of unsanitary breastfeeding.  

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

The purpose of early detection and prevention of Osteoporosis is to increase public understanding of Osteoporosis. The implementation method carried out to carry out community service regarding early detection and prevention of Osteoporosis is to conduct coordination meetings between teams and the Sub-District of Panai Hilir Labuhan Batu, then conducting screenings and by conducting seminars and gymnastics to increase understanding and prevent Osteoporosis in the community, then cross-sectoral cooperation is carried out, then socialization of prevention and early detection of Osteoporosis is carried out, as well as providing assistance and monitoring whether the activities carried out are appropriate to the community or on target

Berdasarkan data sekunder, penyakit hipertensi mengalami peningkatan setiap tahunnya. Survey awal yang dilakukan di Puskesmas Wori bulan oktober ada 27 kasus hipertensi dan meningkat pada bulan November sebanyak 115 kasus hipertensi. Tujuan penelitian ini untuk mengetahui Hubungan perilaku keluarga dalam program gerakan masyarakat hidup sehat (GERMAS) dengan penyakit hipertensi di Puskesmas Wori. Metode yang digunakan yaitu deskriptif analitik bersifat Cros Sectional. Sampel dalam penelitian ini yaitu 30 responden dengan teknik pengambilan sampel Accidental Sampling. Data dikumpulkan menggunakan kuisioner dan lembar observasi, selanjutnya diolah menggunakan SPSS dengan uji statistic Continuity Correction. Hasil dalam penelitian didapatkan nilai ρ = 0,001 dengan tingkat kemaknaan (α) = 0,05 artinya terdapat hubungan antara perilaku dalam pelaksanaan program germas dengan kejadian penyakit hipertensi di Puskesmas Wori. Kesimpulan yaitu Sebagian besar lansia di Puskesmas Wori memiliki perilaku dalam pelaksanaan GERMAS yang kurang baik. Sebagian besar lansia di Puskesmas Wori memiliki penyakit hipertensi. Disarankan agar program Germas dapat ditingkatkan di Puskesmas Wori.    

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.            

Salah satu penyebab kematian ibu antara lain masih rendahnya pemahaman tentang kontrasepsi dan kesehatan reproduksi, rendahnya akses terhadap pelayanan kontrasepsi dan banyaknya pasangan usia subur (PUS) tidak mendapat pelayanan kontrasepsi, pada hal itu beresiko meningkatkan jumlah kematian ibu karena aborsi yang tidak aman (Budijanto, 2013).      Berdasarkan data wilayah kerja puskesmas Kombos pada tahun 2017 diketahui bahwa Jumlah peserta KB aktif berjumlah 3.711 (68,6%) dari total 5.408 Pasangan Usia Subur (PUS). Ini berarti masih ada 1.697 (31,4 %) PUS yang bukan merupakan peserta KB aktif. Berdasarkan data tersebut dapat disimpulkan masih tingginya PUS yang tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos tahun 2017.       Desain penelitian dalam penelitian ini yaitu deskriptif kuantitatif. Penelitian ini telah dilaksanakan di wilayah kerja puskesmas Kombos Kota Manado pada  bulan Mei 2019. Variabel dalam penelitian ini adalah mono variable yaitu Faktor PUS tidak menggunakan alat kontrasepsi. Populasi dalam hal ini adalah semua PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 1697 peserta. Sampel dalam hal ini adalah sebagian PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 94 peserta. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan aksidental sampling. Instrumen yang digunakan dalam penelitian ini adalah menggunakan kuesioner. Analisa data ada penelitian ini menggunakan tabel distribusi frekwensi. Faktor penyebab Pasangan Usia Subur (PUS) tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos Kota Manado menunjukkan 19,1% ingin punya anak, 16,4 % takut efek samping, 15,3% tidak nyaman, 14,5% fertilitas (ingin banyak anak0, 14,5% tidak ingin, 9,2% masalah akses alat KB, 6,5% masalah kepercayaan/agama..    

Security is an aspect that is needed by all circles today. With security, it can reduce the risk of crime and worry about the crime. This study discusses a room monitoring camera system using a PIR sensor, if a movement occurs it will be detected by this sensor. To process it, NodeMCU is used, then using the Telegram Bot as a notification if a movement occurs. The way this system works is that the PIR sensor will detect the presence of people or not in the room that is given this security system, then NodeMCU will process the data to send notifications in the form of messages and the IP Camera will display live video broadcasts.