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This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

The purpose of this study was to test the effectiveness of the accounting information system at PT. SHIBA AZAKI. The problem in this study is whether this sales information system has an effect on controlling receivables at PT. SHIBA AZAKI. In this study the author uses quantitative research methods, while the type of associative research uses a questionnaire as an instrument used to obtain data. The population used in this study were all employees of PT. SHIBA AZAKI using 36 people as research samples. The result of this research is that there is a positive influence and significant of the sales accounting information system on the effectiveness of controlling accounts receivable at PT. SHIBA AZAKI

Social media is a new phenomenon that has changed the way the business environment operates. Through social media, businesses gain access to resources that are otherwise unavailable to the business owner. This research is a causality research, which aims to analyze the causal relationship and influence of two or more phenomena, through hypothesis testing. The population and sample in this study are SMEs who open e-commerce businesses on social media. The number of samples used in this study amounted to 154 respondents. Based on the analysis and discussion, it is concluded that the Marketing operation advantages variable has no significant effect on Marketing Performance, the Cost-effectiveness variable has a significant effect on Marketing Performance, the Customer Communication Channel variable has a significant effect on Cost-effectiveness, the Customer Communication Channel variable has a significant effect on Increased customer satisfaction, Customer The Communication Channel has a significant effect on Marketing operation advantages, the Customer relationship performance variable has a significant effect on Marketing Performance, the Increased customer satisfaction variable has a significant effect on Marketing Performance and the Social media marketing implementation capabilities variable has a significant effect on Customer relationship performance.

The increasing use of the Internet by a society marked by soaring costumer and businessmen, to encourage the emergence of an internet service demand in excess of what can be obtained in the real world. This includes the opportunity to sell goods online commodity. Business people in general are still conducting business transactions manually through direct face to face or over the phone. But sometimes this method is not very effective, because not everyone knows the phone number of the company. Should be developed based E-commerce system that focuses on individual-based business transactions using the Internet (technology-based digital networks) with application of E-commerce transactions can be done more quickly and more intensively. Therefore the grace of catering company wants to advertise his wares by using websites that have a sales system based on e-commerce with the aim of selling efficiency of the way the previous sales system. The method used in the design and development of e-commerce in the catering grace Semarang is a Research and Development (R & D) in this study only up to the stage six (6) to produce the end product is a prototype, so it was not until the stage of implementation of the product. The sixth step is Research and information collecting, Planning, Develop prelminaryformof product, Preliminary field testing, revision and Main Main product field testing. The results of the research prototype applications products that have been tested in the field and meet the objectives stated in the design and application development e-commerce in the catering grace Semarang

Along with the development of technology, computerized systems are needed in the business world. The computer has a function as a data processing tool that will assist in completing work quickly and precisely. MA Nurul Ulum as an educational institution, especially in the implementation of payment administration activities, still uses a manual or conventional system, so there are still many shortcomings and obstacles that result in a job not being able to run properly. Therefore we need a new system, namely a computer-based payment administration system in order to be able to manage and process payment data quickly, because with computer technology both students and other parties who want to know information related to tuition payments can get it quickly. The purpose of this study is to improve the quality of service to students or parents in making tuition payments. The advantage of the system that will be made is that it provides an administrative information system for paying school fees so that it can make it easier to perform data processing and data retrieval. With an administrative information system that has been integrated in a database, it will facilitate the process of financial calculations and the existence of a Client Server-based school administrative information system will connect between sections, namely the administrative section, school treasurer, principal and head of the foundation making it easier to access financial information. school any time

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.

Penyakit Stroke adalah salah satu penyakit serebiovaskuler yang lebih sering terjadi di berbagai negara baik negara maju maupun negara yang sedang berkembang seperti Indonesia. Di RSUD H. Andi Sultan Daeng Radja, data pasien stroke tahun 2017 sebanyak 103 orang, tahun 2018 sebanyak 140 orang, dan tahun 2019 sebanyak 150 orang, ini artinya terjadi peningkatan pada pasien stroke setiap tahunnya. Akibat dari meningkatnya jumlah pasien stroke di RS ini, banyak dari pasien arus berbaring lama di perawatan. Periode Januari 2019 sampai Januari 2020, tercatat sebanyak 18 resiko dekubitus karena baring lama.Tujuan penelitian ini adalah untuk diketahuinya hubungan penggunaan matras anti dekubitus dengan integritas kulit pada pasien stroke di RSUD H. Andi Sulthan Daeng Radja Kabupaten Bulukumba. Desain penelitian menggunakan cross sectional. Cara pengambilan sampel yang digunakan yaitu probability sampling dengan tehnik sampling Consecutive Sampling. Penelitian ini telah dilakukan di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba pada bulan Agustus 2020. Hasil penelitian yaitu jumlah responden yang menggunakan matras antidekubitus sebanyak 13 orang (92,9%) sedangkan tidak menggunakan matras sebanyak 1 orang (7,1%) sedangkan jumlah responden berdasarkan integritas kulit selama kurang waktu tujuh hari perawatan  yaitu membaik sebanyak 13 orang (92,9%) sedangkan memburuk sebanyak 1 orang (7,1%). Uji analisis fisher exact test didapatkan nilai p = 0.041 (< α = 0.05). Berdasarkan hasil penelitian yang dilakukan ada hubungan penggunaan matras anti dekubitus dengan perubahan derajat dekubitus pada pasien stroke di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba. Diharapkan adanya penelitian lanjutan dengan jumlah sampel yang lebih banyak dengan pengkajian yang mendalam serta mengontrol faktor-faktor yang mempengaruhi dekubitus.

Preschoolers are children aged three to six years. Covid - 19 is a pandemic that is shaking the world right now. Due to the Covid - 19 pandemic, children cannot play with friends outside the home. Limited play space for children makes it easy for them to feel bored just to stay at home, causing children to become anxious. The purpose of this case study is to apply storytelling play therapy to reduce anxiety levels in preschool-aged children at home due to the covid-19 pandemic. The method of this case study is descriptive. The result of the case study is a decrease in anxiety score in subject I from 45 to 30 and subject II from 51 to 34. The conclusion of this case study shows that storytelling therapy is effective in reducing the anxiety level of preschool children. Suggestions for this case study are expected that parents can apply storytelling to reduce anxiety levels in children at home due to the Covid-19 pandemic.

Hypertension is a condition where systolic blood pressure is equal to or more than 140 mmHg and diastolic blood pressure is more than or equal to 90 mmHg. The cause of hypertension can be influenced by genetic factors, environmental factors or influenced by a combination of these two factors. From the causative factors, hypertension can be classified into 2, namely: primary or essential hypertension for which the cause is not known, and secondary hypertension which is hypertension arising from other diseases. According to the American Heart Association in 2019, there were about 4 billion people on the Asian continent, but levels of awareness, treatment and blood pressure control tend to be low. The Chinese population has a presentation of 47% of the population who are aware and check themselves for hypertension, 14% of whom are undergoing treatment. Singapore has 74% of people aware of hypertension and 69% undergoing treatment. In America, about 46% of adults have hypertension, about 40% of whom are African-American-non-Hispanic men and women. Women aged 20 to 34 years, 13% had hypertension; nearly 86% of the condition was in their mid-70s. Men at that age also had the same condition, increasing from about 26% to 80%.

The provision of passive ROM therapy in the form of range of motion exercises on the part of extremities experiencing weakness and decubitus, this motion exercise is very useful to avoid complications due to lack of movement such as joint stiffness.. This study aims to knowing the ROM description in nursing care in stroke patients with impaired physical mobility. This case study uses descriptive method. This case study was conducted in 12 – 28 april 2021 by comparing two respondents with the same case and given the same action. The results of the case study conclude the application of passive ROM techniques performed in non– hemorrhagic stroke patients there is a weakness in proximity there is an effective an ineffective,. The results of of increasing muscle strength on Subject I from 5151 to 5352, meanwhile in Subject II from 5151 to 5252, this is because the first patient and his family are very enthusiastic and eager to exercise independently while the second patient have an obesity and his family also have motivation but it still difficult due to the severity of the deases. Application of ROM in both non hemorrhagic stroke patients gave different responses.

An increase in blood pressure that is not controlled will provide some further symptoms to organs such as the brain in the form of strokes, and heart in the form of coronary heart disease and hypertrophy. Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 is a nonpharmacological therapy that can reduce blood pressure in patients with primary hypertension so as to prevent further symptoms of hypertension. This case study aims is to discribe the application Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 to the reduction in blood pressure in patients with primary hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in subject I decreased blood pressure from 175/90 mmHg to 140/30 mmHg, while in subject II decreased blood pressure from 160/100 mmHg to 125/80 mmHg. The results of this case study reveal that the application Benson relaxation therapy and murottal Al-Qur’an surah Ar-Rahman ayat 1-78 shows the results of a decrease in blood pressure that is quite effective in patients with primary hypertension in RSUD Ungaran. Hopefully,  Ungaran hospital can make Benson relaxation and Murottal Al-Qur'Aan relaxation surah Ar-Rahman ayat 1-78 as a basis for the development of nursing and companion of pharmacological therapy.

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

Blood is an important component of the human body, therefore the supply of blood at the Indonesian Red Cross must be maintained. In the era of the Covid-19 pandemic that hit Indonesia, the amount of blood supply at the Indonesian Red Cross decreased. Seeing this condition, lecturers and students from the Management Program of the Universitas Islam Batik Surakarta initiated blood donation activities to the community with the aim of providing education and socialization of the importance of blood donation in the pandemic era, increasing the number of blood bags, humanitarian efforts to help others and a concrete manifestation of the implementation of community service as one of the Tri Dharma of Higher Education. The activity was held on October 14, 2020 at the Keluarahan Tipes, Serengan with health protocol and 3M principles. Participants who registered were 28 participants, who qualified as donors as many as 25 participants. The amount of blood that was collected was as many as 25 bags. The result, the event can run smoothly and orderly and it is hoped that this activity can be held regularly.

Inheritance by testament (ad testamento) is a deed that contains a person's statement about what he or she wants for wealth after he dies. The testament or will that is made must be in the form of a deed and notarial deed. This means that making a will requires the name of a public official to ratify the will. If it is not made before a notary, then the testator who wrote his own will can submit the will to the notary after it has been signed. As long as the testator has not died, the will can be changed or revoked by him. In contrast to an agreement that requires the agreement of the parties involved, a will is one-sided which means a statement of the will of the heir, or does not require the approval of the heirs. To protect the rights of the heirs, the heir cannot ignore the absolute rights of the heirs themselves when the inheritance is divided by a testament that exceeds the absolute rights of the heirs (in the event that there are legal heirs)

Maos Lor Village, is one of the villages that has considerable agricultural potential and is one of the centers for banana production. However, the added value of banana cultivation in the village is not yet optimal. The selling price of bananas given is still quite low so that it has an impact on the level of economic development of the community which is still low when compared to the potential of the area owned. The objectives of this community service are to: 1) Increase knowledge in processing bananas into banana Dodol through training for community groups in the Maos Lor Village environment and 2) Improve community skills in increasing the added value of the Banana Dodol processed business. The activity was carried out in March-July (4 months) with several activities including socialization, training on making Calcium Dodol and post-production assistance. The results of this activity include the formation of a small business group of Banana Dodol "BAJA MAOS) which so far has been able to produce as much as 52 kg

Tujuan dari kegiatan pengabdian ini adalah untuk memberikan penguasaan secara teori dan prektik (softskill) bagi kalangan mahasiswa dalam memahami UU ITE secara leibh komprehensif.Metode yang digunakan adalah secara daring/on line dengan MS TEAMS.Hasil yang diperoleh bahwa pengetahuan secara teoretis, pemahaman secara praktis berdasarkan ilustrasi dan contoh-contoh kasus hukum pelanggaran UU ITE yang disampaikan menjadi sangat penting guna menyadarkan mereka agar berhati-hati dalam bermedia sosial.Saran yang bisa dikemukakan adalah agar para mahasiswa fakultas hukum yang sudah hampir menyelesaikan studinya bisa menjadi agen perubahan perilaku di masyarakat kearah perilaku yang produktif dan taat hukum.Kata Kunci : Sosialisasi, UU No. 11 Tahun 2008

Pembelajaran online dampak pandemi memberi kesulitan terhadap guru dalam merancang rencana pelaksanaan pembelajaran dan melaksanakan pembelajaran sikap kewarganegaraan. Ditambah perkembangan tekhnologi dan kebijakan perlu ditindaklanjuti dengan tindak nyata di lapangan. Kenyataan dilapangan menunjukkan bahwa guru guru masih mengalami kendala dalam menyikapi kebijakan yang ada terkait konstruksi rencana pelaksanaan pembelajaran. Solusi yang ditawarkan terhadap permasalahan tersebut adalah workshop dengan tujuan meningkatkan kompetensi guru dalam menyusun desain instruksional berdasarkan kebijakan terbaru (RPP 3 Komponen) menggunakan aplikasi guna penguatan sikap kewarganegaraan siswa. Diakhir pelatihan diharapkan guru dapat menghasilkan satu RPP berupa e-RPP yang berdasar pada oreintasi sikap kewarganegaraan. Metode kegiatan berupa workshop secara  daring menggunakan web meeting zoom,channel youtube, google classroom, dan aplikasi  e RPP. Luaran pengabdian berupa prosiding isbn/ jurnal issn, video dan publikasi  media online.

Jahe merupakan salah satu jenis tanaman obat yang dikembangkan sebagai bahan obat tradisional. Namun produktivitas jahe merah mengalami penurunan. Tujuan kegiatan ini memberikan pengetahuan pesemaian jahe merah.  Kegiatan dilakukan Desa Wonorejo, Kecamatan Jatiyoso, Kabupaten Karanganyar. Metode yang digunakan yaitu sosialisasi dan pelatihan. Kegiatan dilaksanakan dengan beberapa tahapan sebagai berikut: 1) Koordinasi dengan tokoh masyarakat dan petani mitra; 2) Sosialisasi tentang hasil penelitian tahun 2020; 3) Penyuluhan tentang pesemaian jahe merah, dan 4) Pelatihan pesemaian jahe merah. Hasil kegiatan menunjukkan bahwa petani sangat tertarik dan berminat dalam budidaya jahe merah, yang tercermin dari keaktifan dalam berdiskusi maupun dalam melaksanakan pelatihan. Hasil demplot pada pelatihan menunjukkan bahwa pemberian pupuk kandang dengan proporsi tanah: pupuk kandang 2:1 baik pada lahan maupun polybag meningkatkan persentase daya kemunculan tanaman dan pertumbuhan tanaman, sehingga hal ini dapat direkomendasikan pada tingkat petani jahe merah.

Adanya covid-19 mengubah strategi pembelajaran yang awalnya dilakukan secara tatap muka di sekolah berubah menjadi program pembelajaran secara daring. Tugas orang tua di masa pandemi ini memiliki peran penting dalam memberikan pendampingan belajar kepada anak. Orang tua akan berperan seperti halnya guru disekolah untuk mengontrol dan mengawasi anak dalam proses pembelajaran dirumah. Kondisi orang tua di SDN Kestalan No.5 Surakarta memiliki kendala terkait strategi efektif untuk melakukan pendampingan belajar bagi anak dirumah. Metode yang digunakan pada kegiatan ini adalah pendekatan Individual Learning-Centered (ILC). Pendekatan ini berfokusi pada aktivitas belajar anak yang memahami keunikan dan potensi anak dalam belajar. Metode yang dapat digunakan pada pendekatan ini adalah sharing information, experience based dan problem-solving based. Kesimpulan dari kegiatan ini adalah orang tua telah memahami cara untuk melakukan pendampingan pembelajaran secara efektif ditinjau dari gaya belajar anak, kedekatan emosi anak, pemahaman kemampuan dan potensi anak dan komunikasi efektif.Kata kunci:Pendampingan belajar, invidividual learning centered

Pencurian dengan kekerasan dapat di antisipasi oleh ibu-ibu pengajian, istilah pencurian , yang mana pada masa sekarang disebut dengan maling tak jarang pemuda bahkan orang tua banyak terlibat dalam hal tersebut. bahwa dalam melakukan pencurian pelaku tidak hanya mengambil barang orang lain, tapi juga melakukan kekerasan . Salah satu cara yang dapat dilakukan untuk meminimalisir tindak kejahatan pencurian pencegahan dan penanggulangan kejahatan baik itu preventif maupun represif, guna meminimalisirkan semua kejahatan-kejahatan yang sedang terjadi disetiap kehidupan masyarakat. Tujuan yang ingin dicapai adalah meningkatkan peran masyarakat dalam tindak pidana ringan, Solusi yang diberikan memberikan pemahaman hukum pada ibu-ibu pengajian. Agar anggota pengajian dapat memberikan edukasi kepada lingkungan sekitar, dan sekaligus membantu aparat Penegak Hukum dalam melaksanakan tugas-tugasnya sebagai aparat pelindung, pengayom, dan pelayan masyarakat.