Publication Search

The purpose of this research is to test the influence gender differences, level of education and business age to income of Small Medium Enterprises (SMEs) in Solo Raya. This researcher will analyze the influence gender  differences, the level of education and business age towards the income of SMEs in Solo Raya. There are more than 960 SMEs managed by government of Solo Raya. In order to analyze the data, the collection of data is done through survey and interview to the owners of SMEs in Solo Raya. The researcher utilizes ordinary linier regression analysis SPSS program while the sample size is 150 owners of SMEs. Results show that gender, level of education and business age differences significantly influences the income of the SMEs.

This study aimed to find an alternative solution, to “return to the right path” with the wages of employees of PT Asia Pacific Fibers, Inc. which is outside the structure and pay scales (overpaid and underpaid). For employees whose wages are above the wage structure, certainly can not necessarily reduce the underpaid wages and vice versa can not be added just like that. The argument must be given a reasonable and acceptable to all parties. This argument not only for the 32 people who are outside the wage structure of wages. But it also applies to other employees. For those whose wages are above the wage structure, attempted to hold / pressed  so that the gap is too wide. As for who is under the wage structure should be encouraged to enter the structure and pay scales range.The argument in question is to provide wage adjustment mechanism that is acceptable to all parties. Managing underpaid and overpaid very closely with wage adjustments each year conducted by the company. Population as well as Sample is an employee of PT Asia Pacific Fiber, Inc Kaliwungu some 32 people. The data was collected by interviews, gathering documents and questionnaires to dissect the background of the respondents. With this study, the expected structure and pay scales can be maintained so that the overpaid and underpaid does not existancy more. 

This study aims to analyze some factors that influence the management of Small and Medium sized Enterprises (SMEs) in garment industries which are located in the Klaten Regency. The object of this research is small-Medium garment enterprises that are registered in the SME guidance by the Central Java Province Cooperative and SME Office in Klaten regency. Independent variables in this study are management accounting practices, contingent factors, and age of enterprises, whereas dependent variable in the study is the SMEs management. The data analysis technique uses multiple linear regression analysis. The results of data show that management accounting practices and contingent factors has influenceon SME management, significantly; while the age of enterprises variable does not have influence on the management of SME.

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business  fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and  he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the  company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.

Anemia gizi besi pada ibu hamil masih merupakan salah satu masalah kesehatan masyarakat di Indonesia dimana angka kematian ibu hamil yang cukup tinggidata WHO menunjukkan bahwa sekitar 30% ibu hamil di Indonesia mengalami anemia.Teh dapat menghambat penyerapan zat besi karena didalam teh ada tanin.Penelitian ini bertujuan untuk mengetahui hubungan antara kebiasaan minum teh dengan kejadian anemia pada ibu hamil di Dusun Telaga Piru Kecamatan Seram Barat Kabupaten Seram Bagian Barat Tahun 2019. Desain penelitian yang akan digunakan adalah cross sectional. Populasi berjumlah 32 ibu hamil di Dusun Telaga Piru Kecamatan Seram Barat Kabupaten Seram Bagian Barat.Sampel pada penelitian ini adalah seluruh populasi yang berjumlah 32 responden. Data dianalisis dengan menggunakan uji spearman rho.. Hasil penelitian menunjukan ada hubungan antara kebiasaan minum teh dengan kejadian anemia pada ibu hamil di Dusun Telaga Piru Kecamaatan Seram Barat Kabupaten Seram Bagian Barat tahun 2019 (p-value : 0.022). Diharapkan bagi tenaga kesehatan dapat memberikan penyuluhan kesehatan kepada masyarakat tentang kandungan dan bahaya mengkonsumsi teh pada waktu yang tidak tepat dan untuk ibu hamil agar meningkatkan gizi mereka terutama penyerapan unsur besi.

Human resources who work in organizations should have the ability to improve the quality of performance. Many things affect the performance of employees in an agency including work ability, work environment, workload, competence, how the organizational culture of the agency and employee work discipline in carrying out their activities while in an agency, especially the Office of Lamposi Tigo Nagori District Payakumbuh City. This type of research is quantitative. The population in this study included the State Civil Apparatus (ASN) Lamposi Tigo Nagori District Office Payakumbuh City, amounting to 44 people. Data management in this study will use the smartPLS software. The environment, discipline and organizational culture do not significantly influence performance. Competence has a significant effect on performance. T count was obtained for 2.891 with a p value of 0.004. The work environment, competence and work discipline do not have a significant effect on performance after intervening variables of organizational culture. The high performance demands on Lamposi Tigo Nagori Sub-district Office employees in Payakumbuh City must be balanced with better provisioning of competencies through various trainings as well as more appropriate and appropriate rewards.

This study aims to look at the effect of communication skills and organizational climate on work performance with job satisfaction as a moderating variable in all 24 Urban Village Offices in Bukittinggi City. The sample in this study was 94 civil servants consisting of 1 Village Secretary and 3 Section Heads in each Village Office in Bukittinggi City who were directly responsible to the Village headman. The data analysis method used is SEM (Structural Equation Modeling) analysis technique based on PLS (Partial Least Square) variance. Data collected through questionnaires, interviews, and documentation studies. The results of this study show that the variable communication skills and organizational climate both have a positive and significant effect on work performance variables in the Urban Village Offices in the City of Bukittinggi. So is the case with the variable job satisfaction which also has a positive and significant effect on the variable work performance. From the moderating variable used is the job satisfaction variable, it can be seen that job satisfaction strengthens the influence of communication skills on work performance, but conversely, the results obtained show that job satisfaction has a negative effect or weakens the relationship of organizational climate on employee job performance in Urban Village throughout Bukittinggi City.

This research was motivated by the results of the BPJS assessment of the Guguk Panjang Health Center where the impression value of the Guguk Panjang Health Center was 66.25%. The research method used is a quantitative approach. Data collection technique used is the distribution of questionnaires. Data analysis uses Outer Loading and Inner Loading Analysis, while data processing is assisted by using SemPLS software. Based on the research results, the authors conclude that the quality of basic health services is related to patient satisfaction. There is a relationship between the dimensions of service quality simultaneously. From the results of the study, it was found that the variable dimension of service quality that has the greatest effect on patient satisfaction is the Assurance (Skills) dimension with an Original Sample value of 0.222, the second is environmental comfort with hypothetical results (p value 0.017), while the smaller dimension is Empathy. (p.Value 0.50%). Whereas for the dimension of Staff Reliability there is no relationship with Patient Satisfaction with a hypothesis value of 0.449 > 0.05 as well as the Responsiveness and provision of information dimension has no relationship with patient satisfaction with a value of 0.535 > 0.04. Thus patient satisfaction with services at the Bukittinggi City Health Center is prioritized for an increase in the dimensions of Reliability and Responsiveness of Officers.

Teacher profession requires certain expertise and skills, where expertise and skills can be obtained from an education or special education training. The reality is that there are still many teachers who have met the qualifications and certified of educators, but their competence is still far from being expected to be able to produce students who have integrative abilities. The purpose of this study was to determine the effect of work commitment, soft skills and spiritual quotient on teacher professionalismat SMA Negeri 5 Bukittinggi in 2020. This type of research is quantitative research. The study was conducted at SMA 5 Bukittinggi. The study population was all teachers, 63 people. Data management in this study will use the smartPLS software. The results of the t statistic test were found to be 2,727greater than the T-table of 1. 999 with a p value of 0.007 smaller than 0. 05. The results of the t-statistic test were 3,629, greater than the T-table 1. 999 with a p value of 0. 000 less than 0. 05. The t-test results obtained by 3,629greater than the T-table 1. 999 with a p value of 0. 039smaller than 0. 05. The demands of teacher professionalism in the modern era must be balanced with the provision of good competencies through various workshops, competency development and also trainings that are followed on an ongoing basis

Fine motor is the child's ability in relation to physical skills involving small muscles, eye, and hand coordination. Decorative drawing is one of the methods that is used to improve children's fine motor skills by decorating images on paper that involve nerve muscle elements, the brain, and the ability of the child's fingers. The purpose of the study is to apply decorative drawing therapy towards the fine motor development of children aged 4-5  years  in  the  region  of  Puskesmas  Rowosari  Semarang.  This  study  belongs  to descriptive case studies. The subject of this case study used two respondents who had normal fine motor development. Data were collected by observation and measured by Denver II sheet before and after therapy. The results of the case study were found in subject I with normal fine motor development of 70% increasing to a high of 78%, while in subject II with normal fine motor development 73% increased to high by 82%. It is suggested to  Puskesmas Rowosari  Semarang to use  decorative  drawings to improve children's fine motor skills as playing therapy in toddler posyandu activities.

Hospitalization is a process that has planning or emergency reasons that require the child to stay in the hospital. Hospitalization at school-aged children is 6-12 years forcing children to part with their beloved environment such as family and group soisalnya causing anxiety. Anxiety is an emotional response to the assessment of something dangerous, associated with feelings of uncertainty, helplessness, fear of fear is not clear why. This case study illustrates the application of bibliotherapy to decrease the anxiety level of school-aged children during hospitalization. The case study design used is descriptive case study. The case study was conducted in RSUD Dr. Adhiyatma, MPH Semarang. result of case study got decrease of subject anxiety level I before application of bibliotherapy value of anxiety level 40 after application of bibliotherapy decrease to 34 and subject II anxiety level level before applying of bibliotherapy value of anxiety level 31 after application of bibliotherapy decrease to 26. subject of subject anxiety level decrease 6 value and subject II down 5 values.

Breast milk is the best food for babies, because breast milk contains nutrients and all the nutrients with the amount and composition needed by the baby. one of the obstacles in the process of lactation on the first day is the mother does not produce enough breast milk or the baby does not want to suck so that the mother does not want to breastfeed the baby. Way that can be done to increase milk production is by doing the technique  marmet. This case study aims to illustrate the increased production breast milk in post partum mothers after nursing with marine techniques in hospitals Bougenville Room TK III 04.06.02 Bhakti Wira Tamtama Semarang. The type of this research is descriptive by using case study approach method. Subjects in this study were two patients with postpartum mother with criteria of primiparous mother, postpartum mother who breastfeeding, mother who is willing to be respoden, babies performed nursing. The analysis was measured based on an observed sheet of fluid milk production. the results of case studies show an increase in milk production from a score of 12 categories not smooth to score 19 categories smoothly on subject I and score 13 categories not smooth to score 20 categories smoothly on subject II. Recommendations need to be consistent nurses in taking action marmet techniques to increase milk production in primipara mother.

Homosexuals or currently better known as LGBT (lesbian, gay, bisexual and transgender) is a phenomenon that has graced the media lately. Starting from the prosecution for legalizing same-sex marriage, the pros and cons of its existence, prostitution of minors for gays to prosecution by certain groups to criminalize homosexuals. Although homosexuals have existed for a long time, it is not yet known for certain the cause of this same-sex liking. Including the debate whether homosexuality is classified as a nuisance, risk or grace (normal). Homosexuality is a feeling of being attracted to the same sex (Stuart, 2013). Homosexuality does not occur between men and men (gay) or women and women. Another understanding according to Behrman, et al (2012) states that homosexuality is a physical and romantic force of the same sex. Currently, the phenomenon of homosexuality is better known as the term LGBT (lesbian, gay, bisexual and transgender). This phenomenon has existed since ancient times, but nowadays homosexual behavior has begun to tend to be carried out openly. This is different from ancient times where homosexual behavior was carried out in secret (Budiarty, 2011).

The increase in Life Expectancy (UHH) has an impact on the increase in the elderly population and the problems due to aging. One of them is the system for regulating blood sugar levels which is disrupted due to changes in the body composition of the elderly in the form of increased fat composition from the body 14% to 30%. Efforts to prevent the incidence of Diabetes Mellitus is to achieve good nutritional status with anthropometric measurements, namely the division of body weight in kg with height in meters squared expressed in body mass index or BMI. This study aims to analyze the relationship between BMI and blood sugar levels in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency. The research design used was descriptive observational with a cross sectional approach. The number of samples was 40 elderly who were taken by purposive sampling technique. The instrument used to measure BMI is a digital weight scale, and a microtoise that has been calibrated, while blood sugar levels are measured using a glucometer. Data were analyzed by Pearson Corellation test. The results of this study indicate the frequency distribution of blood sugar levels in the elderly at the Posyandu Sabar Narimo on average 139.92 mg/dl and an average BMI of 25.24 kg/m2. The results showed that BMI was related to the variable of blood sugar levels with a correlation coefficient (r) of 0.614 and a significance value (?) of 0.0234 then there is a relationship. The conclusion in this study is that there is a relationship between blood sugar and BMI in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency.

This study aims to determine the effect of Profitability, Leverage, Liquidity, Company Size on bond ratings in non-financial companies registered at PT. PEFINDO from 2013-2017. The sample used in this study was 157 non-financial companies.The sampling method uses purposive sampling with the research period from 2013 to 2017. The relationships and / or influences between variables are explained using multiple linear regression analysis methods.This study consists of the results of the study showing that 1) Profitability does not  bond ratings 2) Leverage  bond ratings 3) Liquidity does not  bond ratings 4) Company size  bond ratings.  Keywords: Bond Ranking, Profitability, Leverage, Liquidity, Company Size

This study aimed to examines the influence of leverage, institutional ownership, audit commitee, sales growth, profitability and firm size on the tax avoidance. This research was conducted at Indonesia by using analysis unit manufacture company that have gone public. The population of this research are manufacture company that listed in Indonesia Stock Exchange. The sampling method using purposive sampling with the study period of 2014 until 2017 and obtained as many as 127 companies. The technique of data analysis is used multiple regression analysis. The results of this study shows that leverage, Institutional Ownership and Audit Commitee positive not significant on Tax Avoidance. Sales Growth negative not significant on Tax Avoidance. Profitability positive significant on Tax Avoidance. Firm Size negative significant on Tax Avoidance.  Keyword: Leverage, Institutional Ownership, Audit Commitee, Sales Growth, Profitability, Firm Size and Tax Avoidance

This research aims to examine the effect of firm size, profitability,financial leverage, boox-tax differences and public ownership structureto income smoothing at manufacturing companies listed on the Indonesian Stock Exchange (Bursa Efek Indonesia) in 2014-2017.The population in this research are Manufacturing Companies listed on the Indonesia Stock Exchange (Bursa Efek Indonesia). Sampling method using purposive sampling in the technique of data analysis is multiple linear regression analysis.The results of this research indicate that firm size, profitability, financial leveragehave a positif significant influence on Income Smoothing. Public ownership structurehave a negativesignificant effect on Income Smoothin whileboox-tax differences have no effect on Income Smoothing.  Keywords: Firm Size, Profitability, Financial Leverage, Boox-Tax Differences, Public Ownership Structure, and Income Smoothing.

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure

This study examines the effect of PAD, DAU, DAK, DBH, Area on Capital Expenditures and their impact on Economic Growth. The population in this study is the Province / Region of Sumatra, Java, and Bali in 2012-2017.The sampling method uses purposive sampling with the study period from 2012-2017 producing 96 samples. The relationship and or influence between variables is explained by using the multiple regression analysis method. the results of the study show that PAD, DAK and area have a significant positive effect on Capital Expenditures, DAU and DBH have no effect on Capital Expenditures, Capital Expenditures have a significant negative effect on Economic Growth. Testing the control variable shows that the relationship between the Human Development Index has no effect on Economic Growth, while Direct Foreign Investment has a significant positive effect on Economic Growth.  Keywords: Capital Expenditures, PAD, DAU, DAK, DBH, Area, Human Development Index, Direct Foreign Investment, and Economic Growth

This study aims to examine and analyze the influence of corporate governance factors on firm value and earnings quality as mediating variables. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2014-2017 period. The sample in this study was taken by using Purposive Sampling techniques, so as to obtain a sample of 425. The analysis technique used was to use multiple regression and path analysis (path analysis).The results of this study indicate that managerial ownership, institutional ownership and independent commissioners have a positive but not significant effect on earnings quality. Managerial ownership has a positive and significant effect on firm value. Institutional ownership, independent commissioners and earnings quality have a negative but not significant effect on firm value. The quality of earnings has not been able to mediate the influence of managerial ownership, institutional ownership and independent commissioners on the value of the company.  Keywords: managerial ownership, institutional ownership, independentcommissioner, profit quality and company value.