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In the development of the economy, the State of Indonesia experienced a change in the structure of the economy from an agricultural basis to an industrial one, which resulted in many benefits from these changes. The industrial sector has a close relationship with the economy of a country because the progress of the industrial sector is an indicator of the success of a country's economy. Descriptive methods are used to analyze physical and social phenomena and the readiness of an area to become a cluster. The analysis reveals that cluster policies are implemented by national and regional cluster programs. It was also determined that an important element of the cluster policy is the identification of sources of finance and the people responsible for implementing the program. The instrument can be applied by cluster policy actors which are defined in a broad sense, namely business, associations, government actors. In the industrial world, there are five industrial forces in determining the competition of an industry. The method used to determine the strength of the industry based on external factors of the company.

This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

This article discusses the meaning of figure of speech as outlined in a choice of words that is quite interesting and makes the reader curious about the meaning, also seen from the expressive approach that we can see from the author's point of view in making the poem. The purpose of making this article is to develop writing skills and increase students' and the public's interest in reading, as well as to describe the relationship or purpose of the author in conveying the poem "I Want Your Painting" to find the meaning contained in the poem with an expressive approach.  

Dividend distribution by companies listed on the Indonesia Stock Exchange is a consideration of investors in making investments. Dividend policy considers how much dividends will be paid, the frequency of dividend payments, and the method of dividend payments, both in cash and in the form of stock dividends. The decisions of these investors affect the price of shares on the stock exchange. The market price of a company's shares formed between buyers and sellers during a transaction is called the company's market value, because the price on the stock exchange is considered a reflection of the real value of the company's assets. The stock price in the market shows the performance of the company. This study shows the relationship between dividend policy and PBV which reflects company performance. By using quantitative research methods. It can be concluded that dividend policy affects PBV..    

The dominant problem that requires special attention in the elderly is a decrease in health and a problem of poor nutritional intake which can be caused by a lack of knowledge or due to decreased functions of the digestive organs due to the aging process. Bivariate data analysis was used to see the significance of the relationship between the independent variable and the dependent variable which was carried out using the Chi-square (x^2) statistical test. If Ρ=(0.05) > Chi-Square results then Ho is accepted and Ha is rejected, meaning there is no relationship between the research results and theory. If ρ=(0.05) < from the Chi-Square results then Ho is accepted and Ha is rejected, meaning there is a relationship between the research results and theory. The results of the analysis showed that of the 36 respondents the majority had insufficient knowledge about a healthy diet as many as 18 respondents (50.0%), respondents who had sufficient knowledge about a healthy diet as many as 17 respondents (47.2%) and respondents who had good knowledge about diet healthy as much as 1 respondent (2.8%). The research obtained in Sumber Mufakat Village, Kabanjahe District, shows that the majority are elderly (60-74) as many as 20 respondents (55.6%), the majority have basic education (SD-SMP) as many as 33 respondents (91.66%) , the majority worked as farmers as many as 31 respondents (86.11%), the majority received information from health workers as many as 22 respondents (61.1%), the majority had less knowledge as many as 18 respondents (50.0%) and the majority had a positive attitude as many as 20 respondents (55.6%), where the level of education greatly influences a person's level of knowledge. This shows that the higher a person's level of education, the higher their level of knowledge. The majority of elderly people have less knowledge about a healthy diet, as many as 18 respondents (50.0%). preventing diabetes mellitus where the better the knowledge of the elderly, the better the attitude of the elderly in preventing diabetes mellitus in Sumber Mufakat Village, Kabanjahe District, 2018 with a p value = 0.00.    

Background: School-age children are referred to as latent periods, the more independent school-age children are, the more they have problems in the selection of snacks. The findings of the Food and Drug Administration (BPOM) found several results of food content which showed 91.26% qualified, 8.71% ineligible,285 samples contained Rhodamin B, 211 samples contained Formalin, 162 samples contained Borax and 5 food samples contained Methanyl Yellow. Parenting is a factor that influences the behavior of snack, parents are the first source of information to understand about the behavior of healthy snacks in children.Objective: The purpose of this study was to foster journals regarding the relationship between snacking patterns in school-age children.Methods: Literature review method, which includes searching for journals from Elsevier, Pudmed, Google Scholer, and Garuda which received 6 journals because they have been tested based on the Critical Appraisal Checklist (JBI) instrument for analysis of Cross Sectional Studies. Then use PRISMA to select them and use the Plagiarsm Checker X application with 17% results.Results: Literature review data conducted on 6 journals that have been obtained shows that there is a relationship between parenting patterns and snack selection behavior in school age children and 1 journal there is no relationship. 6 research journals obtained the dominant value of journal 1 Lonto et al., (2019), with respondents of democratic fostering pattern category as many as 30 people or (46.9%) and 44 respondents (68.8%) with healthy snack behaviors. The better the parenting pattern applied to the child, the lower the level of snack selection behavior in the child.Suggestion: Literature review results are expected to be an educational material, especially school-age children and parents about the importance of foster care patterns to prevent snack selection behavior in school-age children.

Leprosy infectious disease can cause peripheral nerve disorders and skin disorders. The problem in question is not only from a medical point of view but extends to the social, namely leprosy sufferers can be ostracized or shunned by society. So important is the role of the family in providing support for leprosy sufferers to achieve recovery through adherence to taking medication. The purpose of writing this literature review is to determine the relationship between family support and medication adherence in leprosy patients. The research design used a literature review conducted on a data base including Google Schoolar, PubMed, and Spinger. Article analysis found 16,776 but only 10 articles that met the inclusion criteria. The results of journal analysis showed that for each of the 10 articles, it was found that in 7 articles there was a relationship between family support and adherence to taking medication in leprosy patients. In addition, the other 4 articles said that the family plays an important role in providing support, encouragement, and motivation for family members who have leprosy to adhere to treatment. One of the factors that can increase treatment adherence in patients with chronic diseases is good family support.

Antenatal care (ANC) visits are contacts between pregnant women and caregivers in terms of assessing the health and well-being of the baby as well as opportunities to obtain information and provide information to the mother and health workers. If a pregnant woman does not have a pregnancy check-up, it will not be known whether her pregnancy is going well or whether she is experiencing a high risk situation and obstetric complications which are dangerous for the life of the mother and fetus and can also cause high morbidity and mortality. The aim of this research is to determine the relationship between Antenatal Care (ANC) Management and Childbirth Complications at the Pratama Kita Clinic, Langkat Regency in 2023. This type of research uses a correlational research method with a cross sectional approach. The subjects of this study were pregnant women, totaling 49 respondents. Retrieval of data using a questionnaire on the management of antenatal care with labor complications. The analysis was carried out univariately and bivariately. The formula in this study uses the Chi Square formula. The management of antenatal care (ANC) is associated with labor complications with a p value = 0.000. The results of the study showed that there was a relationship between antenatal care (ANC) management and birth complications.

The purpose of this study was to examine the effect of corporate governance mechanisms on financial distress with earnings management as a moderating variable. The population used consists of companies in the infrastructure, utility, and transportation sectors listed on the Indonesia Stock Exchange in 2020 – 2022. This study uses a causality study with purposive sampling and analyzed by logistic regression. The results of this study indicate that institutional ownership has a significant negative effect on financial distress, while the audit committee has no effect on financial distress. Earnings management as a moderating variable weakens the relationship between institutional ownership and financial distress but is not significant. Meanwhile, earnings management strengthens the relationship of the audit committee to financial distress but is not significant. The implication of this research is that companies need to increase the role and function of supervision and audit committees to minimize the risk of financial distress. Although earnings management is not able to moderate institutional ownership and audit committees, companies still need to improve supervision, especially on the financial reporting process to avoid the risk of financial distress.

Storage is an activity of storing and maintaining by placing drugs received in a place that is considered safe from theft and physical disturbances that can damage the quality of drugs. Pharmaceutical Wholesalers are companies in the form of legal entities that have permits for the procurement, storage, distribution of drugs or materials in large quantities in accordance with statutory provisions (Permenkes, 2011). Using primary data sources and secondary data. This study aims to determine the implementation of storage circulation in drug warehouses in pharmaceutical distribution companies at PT. Bharadah Sakti Semarang. The data collection method was carried out through interviews, observation, and documentation at the PT. Bharadah Sakti Semarang. The observation results obtained indicate that the management of drug supplies in warehouses uses the Economic Order Quantity (EOQ) method.  

value = 0.000 or valuer rAdolescence is a period of transition between childhood into adulthood, problem that often occurs in adolescence are less nutrition resulted in malnourished. Hb is a quantitative indicator to determine iron deficiency with the most severe level. Menstruation adalahperdarahan derived from this research uterus.Jenis Praeksperimen with the design of "The One Shot Case Study" to obtain information about the menstrual cycle in young girls. The sample in this study were taken by the formula vincean as many as 52 samples. With independent variable hemoglobin levels in young women and adolescents dependent variable menstrual cycle putri.Pada univariate analysis presented in the form of a frequency distribution expressed in absolute frequency which is the number of occurrences and relative frequencies in the form of presentation (%) and on a bivariate analysis used chi-test square.Hasil research shows the majority of respondents have irregular menstrual cycles 61.5% and the mean Hb 10-11gr%, based on chi-square statistical test showed  < = 0.000.r0.005, so it can be concluded that Ho refused and Ha received means there singnifikan relationship between hemoglobin levels with the menstrual cycle in young women are a significant association between hemoglobin levels with the menstrual cycle, where the better levels of hemoglobin, the possibility of a regular menstrual cycle is getting better, with the value.

The Islamic capital market is an alternative source of funding as well as an investment vehicle for a company whose operational activities are based on sharia principles. In this case the Islamic capital market affects the level of economic growth of a country.  where when the level of investment is high, the country's economic growth will increase and vice versa. The purpose of this study is to determine the role of the Islamic capital market in increasing economic growth in Indonesia. This research uses the literature study method with sources from articles, books and data analysis using descriptive analysis regarding the role of the Islamic capital market in increasing economic growth in Indonesia. The results of the study show that Indonesia's economic growth is inseparable from the role of Islamic stock investment. Economic growth can be measured with the value of Gross Domestic Product (GDP). GDP  continues to increase over the past few years, as well as the sharia stock market capitalization which is quite stable. Where is the relationship between capitalization Islamic stock market with a positive Gross Domestic Product (GDP).

Problems related to labor or labor are problems that often occur in developing countries, one of which is Indonesia. Termination of Employment (PHK) is something that is feared by workers due to economic conditions which have an impact on companies that have to go out of business and this results in unilateral layoffs by the company. One of the implementing regulations for the Job Creation Law that has been issued is Government Regulation Number 35 of 2021 concerning Work Agreements for Specific Periods, Outsourcing, Working Time, Work Relations and Rest Periods, and Termination of Employment (PHK). Article 15 states that employers are required to provide compensation money to workers or laborers whose employment relationship is based on a Specific Time Work Agreement (PKWT). Compensation money as referred to in Article 15 paragraph (1) PP Number 35 of 2021, is given to workers/laborers who have had continuous service for at least 1 (one) month. Compensation is everything that is received by workers, both physical and non-physical. The form of compensation given can be in the form of money or goods that are given directly or indirectly. Regulations regarding compensation are regulated in Law Number 13 of 2003 concerning Manpower and Government Regulation Number 35 of 2021 concerning Work Agreements for Specific Periods, Outsourcing, Working Time and Break Time and Termination of Employment. The compensation given by Hotel X to Mrs. S is in accordance with Article 16 of Government Regulation Number 35 of 2021 concerning Work Agreements for Specific Time, Outsourcing, Working Time and Break Time and Termination of Employment. Where Mrs. S demanded compensation from Hotel X with the calculation of the remaining salary withheld due to covid reasons, overtime pay, and leave money.

There have always been ups and downs in regional governance, with a number of autonomy issues and less-than-perfect institutional working relationships between the Centre and the regions. Instead of being resolved by the 2014 Local Government Law, Law No. 23/2014, these issues have further complicated the relationship between local authorities and the central government. This research aims to analyze the review of the principles of regional government and the implementation of the SOTK. This research uses a normative juridical method that focuses on legal precedents, relevant laws, and regulations. The result of this research is that regional autonomy is based on the idea that autonomous regions have the authority as well as the rights and obligations in managing their own local interests in accordance with the law. In Indonesia, local governance is guided by three basic principles, namely 1) The principle of decentralization. 2) The idea behind de-concentration. 3) Assistance tasks as a concept. There are three parts to the model of how local governments and the federal government work together, namely 1) agency model, 2) the interaction Model, and 3) the relative Autonomy Model The structure of each region will include various interventions. However, the drafting guidelines from the government make the SOTK look uniform, centralized and rigid, so despite the differences, each region's SOTK still has some similarities.

This study focuses on the objective of describing Islamic education in the identical relation of cigarettes and lighters, so that it is different from previous writings, and focuses on the element of novelty. The research is the result of qualitative research with a phenomenological approach setting on the relationship between cigarettes and lighters through literature reference sources, qualitatively analyzed by emphasizing the findings of meaning. The results of the research show that in Islamic education there are always pioneers who open up space for the advancement of an education. They laid a useful foundation for the robustness of further educational buildings. Therefore, never forget the services of the pioneers of education, because without them you cannot feel the progress of education in the current era. The implications of research on the importance of the process of studying the knowledge of educational pioneers are manifested enthusiastically, not in results. The research is expected to be useful for building sustainable Islamic education  

This study aims to see the effect of disclosure of corporate social responsibility based on Islamic law on financial performance. This study uses a quantitative approach with a sample size of 8 out of 11 Islamic Commercial Banks in Indonesia taken using a purposive sample. The data collection process is carried out by downloading the annual financial statements of Islamic commercial banks from the annual financial statements, information on corporate social responsibility disclosures based on the Islamic Social Reporting (ISR) consists of 38 items, the zakat variable is measured by 2.5% of the profit before taxes, while the financial performance is seen from the value of Return on Assets (ROA) and Return On Equity (ROE) of each company. Path analysis is used to see the direct and indirect relationship of the disclosure of corporate social responsibility based on Islamic Social Reporting to financial performance, where zakat is a mediation. Path analysis shows that the disclosure of corporate social responsibility using ISR has a direct effect on financial performance (P < 0.001; R2 = 0.33), zakat on financial performance also affects financial performance (P < 0.001; R2 = 0.24). So it can be concluded that the disclosure of social responsibility using Islamic Social Reporting and the implementation of zakat in Islamic commercial banks in Indonesia can be used as steps to improve the company's financial performance.

Stroke is a major health problem in the world. Stroke is the third cause of death in the world after coronary heart disease and cancer. Stroke, both ischemic and hemorrhagic, can have an impact on the sufferer. The aim is to determine the relationship between family knowledge and behavior and early management of stroke events. The research design is a correlative descriptive study with a cross sectional approach. This research was carried out in the Internal Room of HCU lt1 and G3 Neuro lt1 Prof. Hospital. Dr. Aloei Saboe. The number of samples is 67 people. The results showed that the average family knowledge of stroke patients was sufficient with a total of 45 respondents (67.2%), the initial treatment of families in most stroke patients was insufficient with a number of 41 respondents (61.2%). The results of the chi-square analysis test obtained a p-value = 0.000 <? 0.05, so it can be concluded that there is a relationship between family knowledge and the initial treatment of stroke patients. The existence of this research is expected to add to and increase family knowledge in the initial management of stroke patients.  

Introduction: Elderly is a life where from babies, toddlers, teenagers, adults and the elderly. In this process there are significant Bio-Psycho-Social changes in his life such as social changes, namely the breaking of relationships with colleagues, loss of status or role (tasks, authorities and responsibilities) in the workplace environment, changes in individual roles in the family and public. Method: The research method used in this study is a qualitative descriptive research method. The collection techniques for this research were interviews, observations, physical examinations and documentation. Results: The results showed that before giving dhikr and meditation therapy, 4 patients (80%) were in the moderate stress category, and 1 patient (20%) was in the severe stress category. After giving dhikr and meditation therapy, 4 patients (80%) were found with mild stress category, and 1 patient (20%) with moderate stress category. Conclusion: Prior to the remembrance therapy, the mental condition of the elderly at the Peni Griya Jannati experienced depression due to the pressures of daily life, experiencing loneliness due to living with family or loved ones, mental emotional disorders that were not yet stable, and anxiety disorders. So that the process of dhikr therapy must be carried out in the elderly.  

The study of Indonesian society is always related to the condition of a pluralistic Indonesian society, both in terms of race, ethnicity and religion. In addition, the study of Indonesian society also has several sections including studies of traditional, transitional, modern Indonesian society, and studies of rural and urban communities. Traditional communities are usually referred to as rural communities, with a population of less than 2.500 people. A transitional society can be described as a society that is just experiencing growth, because in this transitional process, society is expected to be at a faster pace in understanding technological growth, which inevitably has to be able to master this technology. And in modern society, every level of society can be influenced by means of communication to convey information, such as radio and television. Meanwhile, rural and urban communities have a relationship of interdependence. With an illustration, urban communities need labor from rural communities, while rural communities need jobs created by urban communities. With the sections from the study of Indonesian society, the pluralism that has been formed long ago, can be seen clearly. Because each part of the study of society, has its own characteristics.Between village and traditional communities have the same characteristics. Because in the village community, there must be a strong sense of bond as well as traditional society. Whereas urban society has the same characteristics as modern society, because every urban society has an open view of new things, so it is not difficult for them to move forward to become a modern society. However, before achieving this, they must go through several phases, among which the first phase is called the colonial phase because it places leaders as foremen, the second phase is referred to as the developmental phase of administration and management because of the emergence of administrative and secretarial academics, the third phase is referred to as This phase is referred to as the global leadership phase, because leadership studies have begun to appear in specific fields.

Youth is when humans are in their twenties. During youth, humans cannot be called adults, but they cannot also be called children. However, as the next generation, some Christian youths do not understand the importance of cultivating spirituality in building a close relationship with God. There are various models that can be implemented nowadays in order to produce young people who build a close relationship with God, one of which is the spiritual cultivation of Christian youth in building a close relationship with God. This learning certainly utilizes various youth spirituality that are relevant in the world of education. The goal is to improve the outcome and quality of their Faith process. The method used in this writing is a qualitative method. Through qualitative methods the authors use library research (library research). Spiritual formation is very important for young Christians. Because youth has a very important role for the growth of the church, and youth is the backbone of the church in carrying out the functions and roles of the church it is very necessary. Therefore the church needs to foster and direct youth. In accordance with God's word in Proverbs 22:6 "Educate a young person according to the path that is proper for him, so that even when he is old he will not deviate from that path." In conclusion, youth is the next generation in the family, church and society in the future. So it is necessary to know that it is very important spiritual cultivation for young Christians to build a close relationship with God.