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This study aims to analyze the effect of tax sanctions, tax knowledge, and taxpayer awareness on taxpayer compliance. The population of this research is land and building taxpayers in Boja District, Kendal Regency with a sample of 100 taxpayers. The calculation of the sampling was calculated by random sampling using the formula Slovin and got the results as 100 respondents. Primary data using a questionnaire distributed to taxpayers This study has theoretical and implications practical. This study uses Multiple Linear Regression Analysis The results showed: 1). Tax sanctions have no significant negative effect on taxpayer compliance. 2). Tax knowledge has a positive and significant effect on taxpayer compliance. 3). Taxpayer awareness has a positive and significant effect on taxpayer compliance.

Forensic audits and investigative audits are used to uncover, detect and prevent fraud. In preventing fraud, the auditor is required to have competence, professionalism and spiritual intelligence to maximize fraud prevention. The population in this study were all auditors who worked at BPKP Representatives of Central Java. The sampling technique used convenience sampling and obtained a sample of 40 respondents. The method of collecting data is through a survey method using a questionnaire. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that forensic audits, investigative audits, and auditor competence have no significant effect on fraud prevention. while professionalism and spiritual intelligence have a significant positive effect on fraud prevention

Banking is one of the business entities that collects funds from the people in the form of savings and distributes them back to the people in the form of credit or in the form of savings in order to raise the standard of living of the people. The population of this study are banking companies registered with the Financial Services Authority (OJK) in the 2016-2020 period. The sampling technique in this study uses the panel data regression method, with a total of 50 banking companies that issue financial statements according to predetermined criteria. The results of this study indicate that the Loan to Deposit Ratio (LDR) variable simultaneously has a significant effect on bank lending. Meanwhile, Third Party Funds (DPK), Capital Adequacy Ratio (CAR), Return On Assets (ROA), Net Performing Loans (NPL), and Operating Expenses on Operating Income (BOPO) have no significant effect on bank lending.

Law Number 6 of 2014 states that Village Funds are funds sourced from the state revenue and expenditure budget that are intended for villages and are used to finance the implementation of government activities, implementation, development, community development and also community empowerment. Fund management accountability is a form of village government accountability to the community. The purpose of this study was to examine and analyze the effect of apparatus competence, internal control system, organizational commitment and community participation on village fund management accountability in Sukolilo District, Pati Regency. This study uses primary data by giving questionnaires to respondents. The population of this study is village officials and community representatives who are involved in the allocation of village funds in Sukolio District, Pati Regency, which consists of 16 villages with a total of 80 respondents. The sampling technique in this study is saturated sampling or census sampling with the data analysis tool used is multiple linear regression analysis using the SPSS 23 program.  The results showed that the competence of the apparatus, internal control system, organizational commitment and community participation affected the accountability of village fund management.

The purpose of this study was to determine differences in the financial performance of telecommunication companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The method in this research uses descriptive quantitative. The sampling technique was carried out by purposive sampling. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial reports for the first quarter - fourth quarter of the Telecommunication Sector Company for the period 2018 and 2020. The research variables used are Current Ratio, Net Profit Margin, Return On Assets, Debt to Asset Ratio and Debt to Equity Ratio. The results of this study indicate a significant difference in the Current Ratio and Debt to Asset Ratio While the Net Profit Margin, Return On Assets and Debt to Equity Ratio there are no significant differences

This study aims to determine the improvement of poetry reading skills through audio visual media. By Class X Students of SMA Negeri 1 Lawe Month of the 2021/2022 Academic Year. Based on the results of the research and discussion that have been described in the previous chapter, it can be concluded that there is an increase in reading skills of Ws.Rendra's poems from the sun by using Audio Visual Media by class X students of SMA Negeri 1 Lawe Bulan in the 2021/2022 academic year. It can be proven from the average score of the initial test of students' poetry reading skills is 70.91 with a standard deviation of 3.66 and an increase in the value of the final test results with an average value of 79.32 with a standard deviation of 5.33. Based on the data from the results of the students' initial and final tests and if it is associated with the Indonesian KKM score for SMA of 75, the students' ability to read the poem "Sajak Matahari" can be said to be good after audio-visual media in the form of youtube videos are performed. In addition, at a value of > 12.63 > 1.720, therefore from the results of testing the hypothesis above, it can be concluded that there is an increase in Poetry Reading Skills through Audio Visual Media. By Class X Students of SMA Negeri 1 Lawe Month of the 2021/2022 Academic Year.

This research is to find out whether there is an increase in the ability to write short stories by using comics in the XI IPA class of SMA Negeri 2 Lawe Bulan in the 2021/2022 academic year. This type of research is quantitative research. Data were collected using tests for work in the pretest and posttest classes. The population in this study was 33 people. Data collection techniques were carried out in two meetings. First, before using comic media. Second, after using comic media. Data analysis technique. First, read short stories written by students. Second, converting comments into values. Third, describe the level of students' short story writing skills by finding the average. Fourth, clarifying the ability to write short stories before and after using comic media for class XI students of SMA Negeri 2 Lawe Bulan. The results of this study are First, the short story writing skills of class XI students of SMA Negeri 2 Lawe Bulan before using comic media obtained an average grade of 63.03 which was categorized as less. The ability to write short stories for class XI students of SMA Negeri 2 Lawe Bulan after using comic media obtained an average grade of 82.12 which was categorized as Good.

Along with human activities that continue to exist, it can be ascertained that the volume of waste will always increase along with the increasing consumerism of society every year. The impact is not only on the environment but also on human health. Therefore, a breakthrough in waste management is needed through the development of organic waste management in Kupang City into high economic value waste. The method used is a quantitative approach, namely to find out the stages of waste management in Kupang City and also the organic waste development model that needs to be done. Furthermore, a descriptive analysis was carried out on the opportunities for the use of organic waste in Kupang City, preceded by projecting the population of Kupang City. Afterwards, measurements of the composition and characteristics of household waste were carried out to determine the size of each component of the waste management system in Kupang City, which needed to be fixed from the source of waste. That was by sorting household organic and inorganic waste before being disposed of in a temporary dump according to the Government Regulation No. 81, year 2021, chapter 17, paragraph 1. However, the community does not comply with the existing regulations in reality. Therefore, it needs to be socialized to the waste-producing community. The stages of waste management in Kupang City are started by collecting waste from households, then the waste is transported using garbage carts or garbage motorcycles to temporary shelters at each point, and finally transported by garbage trucks to final disposal in Alak Village, Kupang City. The conversion of organic waste into high-value waste is accomplished by utilizing 67.5% of organic waste as biogas and compost.     

Usaha yang sedang diminati oleh banyak kalangan adalah Usaha Mikro Kecil Dan Menengah, mereka memilih ini dikarenakan modal yang tidak terlalu besar dan lokasi usaha yang mudah dibuat misalnya dengan cara sewa atau milik sendiri. Tetapi, sistem pencatatan yang ada di usaha mereka masih dilakukan dengan cara sederhana. Kegiatan pengabdian masyarakat ini berpusat pada pemilik UMKM koperasi yang ada di Pondok Pesantren Hidayatul Qur’an Batanghari, Lampung Timur. Tujuan dari kegiatan ini adalah untuk mengenalkan strategi dalam usaha yang diharapkan bisa untuk diaplikasikan dan membawa hasil yang baik untuk UMKM tersebut, serta untuk menerapkan sistem pencatatan akuntansi yang teratur guna pengelolaan keuangan yang lebih baik lagi.

Ruptur perenium adalah robeknya perineum pada saat janin lahir. Robekan ini sifatnya traumatik karena perineum tidak kuat menahan regangan pada saat janin lewat. Dampak dari terjadinya ruptur perineum pada ibu dapat mengakibatkan terjadinya infeksi pada luka jahitan di mana dapat merambat pada saluran kandung kemih ataupun pada jalan lahir yang dapat berakibat pada munculnya komplikasi infeksi kandung kemih maupun infeksi pada jalan lahir. Ruptur perineum juga dapat mengakibatkan perdarahan karena terbukanya pembuluh darah yang tidak menutup sempurna sehingga perdarahan terjadi terus menerus. Penanganan komplikasi yang lambat dapat menyebabkan terjadinya kematian pada ibu post partum mengingat kondisi fisik ibu post partum masih lemah. Tujuan penelitian ini adalah untuk melakukan asuhan kebidanan persalinan pada Ny. R dengan Rupture Perenium derajat II di Bidan Praktek Mandiri Deby Cyntia, SST.MKM Kec. Medan Amplas Tahun 2021 secara menyeluruh dengan pendekatan 7 langkah varney. Metode penelitian yang digunakan adalah penelitian deskriptif. Subjek penelitian adalah Ny. R dengan Robekan Perenium derajat II Di Bidan Praktek Mandiri Deby Cyntia,SST,MKM Kec. Medan Amplas yang dilaksanakan  pada tanggal 23 – 26 Februari 2021. Hasil penelitian ini adalah telah dilakukan asuhan kebidanan persalinan pada Ny. R dengan Rupture Perenium Derajat II memberikan asuhan teknik senam kegel dan pendidikan kesehatan perawatan robekan perenium secara bertahap dalam waktu 5 hari keluhan ibu sudah teratasi. Diharapkan kepada petugas kesehatan agar dapat melakukan pendidikam kesehatan rupture perenium sesuai SOP dan kebutuhan pasien.    

Destination study that is for the role of brand image in mediate amenity to satisfaction tourists in Bukit Lawang . Method analysis by year first in study this use approach SEM (Structural Equation Modelling) . Research results show that 1) By straight a minute have influence positive and significant to brand image on Bukit Lawang . 2) In straight a minute have influence positive and significant to tourist satisfaction at Bukit Lawang . 3) In no direct brand image has role significant in mediate a minute to tourist satisfaction at Bukit Lawang .  

The Feasibility Study of the Revitalization of the Merdeka Field in Medan City is to obtain a Foundation of the Planning and Design Program regarding the Development of the Merdeka Field Area in Medan City that meets the needs of the community as a nationally viable public facility. The feasibility study of the revitalization of Merdeka Field in Medan used primary data and secondary data. In the feasibility study of the revitalization of Merdeka Medan Field, it was analyzed through spatial aspects through Medan City Bylaw No.1 of 2022 concerning Regional Spatial Planning (RTRW) and Medan City Zoning Regulations from 2022 to 2042. The result of the feasibility study of the revitalization of Merdeka Field Medan is that the concept planned for the revitalization of Merdeka Square is in accordance with the Regional Spatial Plan (RTRW) of the city of Medan by remaining a Green Open Space (RTH) that functions as a catchment area. In addition, the Merdeka Square area also provides Blue Open Space (RTB) which can function as a medium for water storage and prevention of flooding.    

This study aims to: (1) analyze and discover the nature of the approval of the Notary Honorary Council as an effort to protect the law against notaries in the judicial process; (2) Analyze and find law enforcement for Notaries related to Professional Ethics. This type of research is normative law. While the research approach used, namely: Legislation, conceptual approach, and case approach, as well as a comparative approach. The legal materials used in this study are primary legal materials and secondary legal materials. While the analysis of legal materials using qualitative analysis. The results of the study show that: (1) The regional MKN has the authority to examine applications submitted by investigators, public prosecutors or judges; as well as giving approval or rejection of requests for approval to take photocopies of minuta deed and summons Notaries to attend investigations, prosecutions, and judicial processes (66 paragraph (1) UUJNP), (2) Sanctions imposed on Notaries who violate the professional code of ethics are regulated in Article 85 UUJN, namely in the form of: Verbal warning; Written warning; temporary stop; Honorable discharge; and Dishonorable Dismissal by the Notary Honorary Council.

Abstrak. Investasi dapat mempengaruhi tingkat kemiskinan di suatu negara, investasi juga sebagai salah satu komponen terpenting dari pembangunan ekonomi. Penelitian ini bertujuan untuk mengetahui seberapa besar dampak yang ditimbulkan dari investasi terhadap tingkat kemiskinan di provinsi Banten. Data penelitian ini bersifat time series dimana data ini bersumber pada BPS. Penelitian ini, yang dilakukan dengan metode analisis regresi sederhana. Penanaman modal dalam negeri sebagai variabel independen dan tingkat kemiskinan sebagai variabel dependen. Berdasarkan hasil penelitian, angka kemiskinan di Provinsi Banten dipengaruhi secara signifikan oleh variabel PMDN. Akibatnya, angka kemiskinan di Provinsi Banten akan turun sebagai akibat dari realisasi PMDN ini.

This research is a descriptive study that aims to describe the use of punctuation errors in writing EBI Standard Reports for Grade VII students. The approach used is a qualitative descriptive approach. The research was carried out at SMP Negeri 1 Bambel with the research subjects being 11th grade students. The data in this study are errors in the use of punctuation marks in writing EBI Standards for Class VII Students. The forms of errors in the use of punctuation were found, namely omission. The results of this study indicate that based on 11 student writings that have been analyzed, the biggest error in the use of punctuation marks is the omission of periods and commas between elements in a detail with an indication of inaccuracy and ignorance of students in the use of punctuation marks.

Latar Belakang:  Arthritis gout merupakan penyakit yang diakibatkan oleh adanya gangguan metabolisme purin yang ditandai oleh hiperuriklemia. Kadar asam urat diatas batas normal dapat menyebabkan resiko kelainan hemodinamik seperti penyakit kardiovaskular dan resiko kelainan metabolik seperti disfungsi ginjal. Penanganan kadar asam urat pada arthritis gout tidak hanya terapi farmakologis namun juga bisa intervensi keperawatan komplementer seperti akupresur dan ekstrak daun salam. Tujuan: Membuktikan akupresur dan ekstrak daun salam efektif dalam menurunkan kadar asam urat pada klien arthritis gout. Metode: Penelitian ini mengunakan true eksperiment dengan pendekatan pre and post test control group design dan jumlah sampel sebanyak 30 responden dibagi menjadi 3 kelompok dengan teknik random simple random sampling kemudian diberikan akupresur pada titik hegu dan taixi dengan durasi 5 menit dan ekstrak daun salam dosis 1 gram selama 12 hari perlakuan. Hasil: Kadar asam urat mengalami penurunan pada kelompok intervensi, kontrol 1 dan kontrol 2. Tetapi berdasarkan uji Anova pada variabel kadar asam urat menunjukkan kelompok intervensi paling efektif penurunannya dengan nilai (1,98±0,53) pada kelompok kontrol 1(0,95±0,28) serta kelompok kontrol 2 (1,17±0,28) dengan nilai signifikan kadar asam urat (p=0,000). Kesimpulan: Kelompok yang paling efektif untuk menurunkan kadar asam urat dalam intervensi keperawatan komplementer yaitu perlakuan akupresur dan ekstrak daun salam pada kelompok intervensi.

Most of people in the world are familiar with smart phones or smartphones, and because of their very complete and practical uses, smartphone users are always increasing every year. Smartphones are used for various types of activities such as for social media, for entertainment such as playing games, doing office work, even personal matters such as financial management applications. Therefore, an application was created that can support personal financial recording so that it can make it easier for users.

Determining majors is one of the obligations for all students who still want to continue their education. Decisions taken often cause problems when differences in abilities and limitations in thinking result in not graduating on time. Also, we often see majors chosen only because they follow the advice of friends or family and because of the development of the need for human resources in the world of work. Determination of majors should be done by considering the capabilities possessed. Therefore, this application was created which aims to design an expert system that can provide an overview for prospective students about what majors are suitable or in accordance with their abilities. The method used in making this expert system is Forward Chaining, where the facts related to determining the direction are stated first, then draw an appropriate conclusion. By making this application, it is expected to provide convenience for prospective students both in terms of time and cost.

Background : Breast cancer is the second most common cancer in the world and is the most common cancer in women with an estimated 1.67 million new cancer cases diagnosed in 2012 (25% of all cancers). According to data from the World Health Organization (WHO), the incidence of cancer increased from 12.7 million cases in 2011 to 14.1 million cases in 2017, while the number of deaths increased from 7.6 million people in 2011 to 8.2 million in 2017. 2017 (WHO, 2018).The main problem with breast cancer is irregularity and it is rare to do a breast self-examination (BSE) correctly. The implementation of BSE activities for all women starts from the childbearing age, because 85% of breast abnormalities are actually discovered by the patient for the first time if there is no mass screening. Purpose : The purpose of this community service is to increase public knowledge, especially women of childbearing age about the importance of early detection of breast cancer through Breast Self-Examination (BSE). Method : The target of community service is 28 women of childbearing age in Kembang Mumpo Village, South Bengkulu Regency. This service begins with health socialization about the importance of doing Breast Self-Examination (BSE) using leaflets and booklets as well as direct presentation of the material, then continued with the practice of how to do BSE correctly. Result : The result of community service was an increase in knowledge by 69% from before socialization to after socialization was given. The final result after the practice of doing BSE. Conclusion: The conclusion is there is an increase in the knowledge and motivation of target women of childbearing age (WUS) to perform Breast Self-Examination (BSE). Where the target of WUS has begun to understand how important BSE behavior is as an early detection effort to prevent breast cancer, namely by continuing to live a healthy lifestyle and have a high awareness of doing BSE examinations

Background: The National Disaster Management Agency noted that in the period of 2020 there have been 2,925 natural disasters. Aceh is a province that is prone to disasters such as being prone to flash floods, landslides, and earthquakes. This series of natural phenomena has made the people of Aceh familiar with various disasters. One of the ways to prevent the number of victims in a disaster is to have volunteers around the community, namely health cadres. Health cadres are trained as monitors, reminders and advocates to promote health so that it is possible for cadres to have the ability to perform basic life support in the event of an emergency. Purpose: to increase the knowledge and skills of health cadres about BHD training in the community during an emergency. Methods: BHD training activities are carried out for cadres who have not received training. Socialization to cadres about BHD through lectures, questions and answers, and demonstrations using Phantom BHD. The activity was carried out in 3 sessions with the details of the activities. They were pretest activity in the form of filling out questionnaires by the participants, providing material on BHD that must be accepted by cadres, and posttest on the knowledge and understanding of cadres about material that has been given. Results: The results obtained were an increase in the knowledge of cadres from a low level of knowledge of 5.7% to a high level of 68.6%. This shows that there is a change in the level of knowledge and understanding of cadres about basic life support. Conclusion: After this community service, the ability of cadres to carry out basic life support increases so that it is expected to increase life expectancy in the community in the event of an emergency