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Sekitar 40 % dari jumlah total penduduk Indonesia yang berusia di atas 40 tahun mempunyai keluhan nyeri sendi dan otot. Peserta lansia di Posyandu Lansia Talang Aur Wilayah Kerja Puskesmas Talang Aur Kabupaten Ogan Ilir Palembang adalah Lansia penderita rematik yang mengalami nyeri sendi, dalam mengatasinya masih menggunakan terapi farmakologi. Lansia Belum pernah di ajarkan tindakan kombinasi kompres hangat dan masase. Tujuan dari  pengabdian masyarakat ini untuk menerapkan tindakan kombinasi kompres hangat dan masase dalam menurunkan nyeri sendi pada lansia  yang menderita Rematik. Hasil Kegiatan Pemberdayaan Kepada Masyarakat ini, meningkatnya pengetahuan lansia tentang rematik dan penatalaksanaannya., serta mampu melakukan (mendemonstrasikan) tindakan kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi.   Metode pendekatan yang digunakan adalah Edukasi (Penyuluhan), Demonstrasi pemberian kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi. Pelaksanaan PKM ini melibatkan dosen-dosen yang sesuai dengan keilmuan dalam bidangnya yang berpengalaman dalam Keperawatan Medikal bedah.Serta dibantu oleh mahasiswa Keperawatan.          Kata Kunci: Rematik, Nyeri Sendi, Kompres hangat, Masase  

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

The Covid-19 pandemic that has been going on since the end of 2019 has had a broad impact on various sectors, one of which is in the transportation sector. If this transportation is carried out using mass transportation or public transportation, then during the Covid-19 pandemic it will make it easier for the virus to spread if these public transport users do not comply with health protocols. Socialization regarding the use of mass transportation in the new normal era has been carried out in various locations and levels of society. In general, people still do not understand about this new normal era, so many do not comply with health protocols. This social service activity aims to provide insight to the community, especially groups of young high school students in using mass transportation in the new normal era. It is hoped that the teenagers can increase their awaraness of implementing health protocols so that they can reduce the spread of the virus that causes the Covid-19 pandemic.

Activities in improving literacy of scientific article writing by the KIR of SMAN 5 Bandar Lampung aims to encourage students in scientific article writing activities towards journal publications which so far have not been carried out, because writing skills are not obtained naturally through the process of practicing and continuing to learn. The training methods carried out include questionnaires, brainstorming, introduction of several writing tools, systematic deepening of writing good scientific articles, and evaluation. The result of this activity is an increase in the understanding and motivation of students and coaches about the importance of publishing articles that have a good impact on themselves, school and community. So three articles that are ready to be written and published in journals, a coaching clinic series that is needed is assistance to encourage the quantity and improve the quality of writing by direct practice.  

Teknologi sudah tidak dapat dihindari lagi, apalagi saat ini Pengajar di tempat pengajian Alqur’an dituntung agar bisa memberikan penilaian yang objektif terhadap anak didikannya dimana teknologi digunakan sebagai penunjang pendidikan nonformal. Jika sebelumnya Pengajar hanya mengandalkan catatan atau notes sebagai media untuk menyimpan nilai anak didik. Namun, untuk era industri 4.0 Pengajar tidak dapat menggunakan itu sebagai media. Aplikasi komputer seperti Micrososft excel dan Micrososft Word dapat dijadikan salah satu alternatif untuk menyimpan nilai siswa. Aplikasi komputer tidak hanya untuk menyimpan data tetapi juga dapat digunakan Pengajar untuk mengolah nilai akhir siswa sehingga mempermudah kinerja guru mengisi raport. Oleh karena itu dilaksanakan sosailisasi aplikasi komputer berupa penyusunan format raport, pembuatan buku penghubung antara Orang tua dan peserta didik, pembuatan absensi dan jurnal pengajar, dengan mengguanakan Microsoft Word dan Microsoft Excel, adapun Microsoft Power Point digunakan untuk salah satu metode pengajar menyampaikan materi kepada peserta didik.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Penelitian ini berfokus pada analisis bentuk dari laporan keuangan organisasi nirlaba yaitu Masjid Raya Sulaimaniyah Kesultanan Serdang, Kota Perbaungan, penelitian ini dilakukan bertujuan untuk mengetahui bagaimana bentuk laporan keungan dari masjid raya sulaimaniyah, apakah bentuk dari laporannya sudah sesuai pada ketentuan PSAK, untuk itulah penelitia ini di lakukan. Untuk mendapatkan hasil data dan informasi yang efektif penulis menggunakan metode kualitatif untuk mendapatkan hasil yang baik dan akurat Jenis dan sumber data yang dilakukan dalam penelitian ini adalah jenis primer dan sekunder, dalam jenis penelitian primer penulis melakukan kegiatan wawancara dengan pengurus masjid, sementara jenis penelitian sekunder adalah didapat melalui laporan keuangan dari masjid tersebut, metode yang digunakan yaitu wawancara dan observasi, sehingga didapatkanlah hasil dari penelitian Masjid Raya Sulaimaniyah memiliki pelaporan keuangan yang baik.

With the choice of tourists increasing and giving each other the concept of trust, with almost similar values, this makes tourists more curious and confused. The influence of quality, quality, price and persuasive persuasion will influence tourists continuously in weighing which one is the best, which is more in his heart. However, on the other hand, this condition actually shows the weakness of the Tourism Office that tourists are a determining factor for the future of one of the tourist attractions, with the confidence of tourists supporting the economy of the people in tourist sites, especially under the Semarang Regency Tourism Office. Currently the Semarang Regency Tourism Office uses posters and advertises through yellowpages as a medium for delivering information, from the promotional methods carried out there are still obstacles, including the use of posters and through yellowpages advertising, which is very limited in terms of size and information to be conveyed. Therefore, it requires a promotional media that is able to provide complete information about tourism profiles to potential tourists

Rendahnya literasi membaca siswa menjadi masalah utama dalam pendidikan di Indonesia. Literasi membaca merupakan dasar yang harus ditanamkan dalam diri siswa. Penelitian ini bertujuan untuk menganalisis faktor-faktor penghambat minat baca siswa pada sekolah dasar kelas V pada salah satu sekolah swasta di kabupaten Lembata. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan jenis penelitian studi kasus (case study). Hasil penelitian menunjukan ada dua faktor penghambat minat baca siswa sekolah dasar yakni faktor internal yang terdiri dari siswa belum lancar membaca, kurangnya motivasi dan pembiasaan dalam membaca, dan kurang memahami isi bacaan, sedangkan faktor eksternal terdiri dari lingkungan sekolah yang kurang mendukung, faktor ekonomi keluarga, kurangnnya fasilitas dan kebiasaan siswa bermain gadget.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Discipline is defined as an effort to control oneself and the mental attitude of the individual or society in developing obedience and obedience to the rules and regulations based on encouragement and awareness that arises from the heart. If it is associated with learning, the discipline of learning is more related to the mental attitude of the individual in his obedience to carrying out learning activities The research was conducted at SD Negeri Kaliwungu 01 and SD Negeri 02 in Kaliwungu Village, Kaliwungu District. The research sample was taken by purposive sampling. The variable of this research is learning discipline as the independent variable, which is measured by two sub-variables, namely learning discipline in the school environment and family environment. The second variable is learning achievement as the dependent variable. The results showed that there was a relationship between the sub-variables of learning discipline in the school environment and learning achievement, but its contribution was very weak. This can be seen from the value of the correlation coefficient is 0.064 with a significance value on both sides of 0.491>0.05. While the sub-variable of learning discipline in the family environment also has a relationship with learning achievement with the value of the correlation coefficient is 0.183 with a significance value on both sides of 0.043 <0.05. In addition, the two sub-variables are interrelated which shows the correlation coefficient value of 0.366 with a 2-sided significance = 0.000 <0.05. Overall, the results of this study also show that there is a relationship between learning discipline variables (both school and family environments) with student achievement at SDN Kaliwungu 01 and 02. This relationship is known by the Kendall concordance test with a correlation coefficient of 0.539 and Asymp. Sig. =0.000<0.05. These results indicate that there is a relationship between learning discipline and learning achievement. In addition, the magnitude of the effect on achievement is 53.9%.

Technological developments at this time are very advanced in various ways, inviting everyone to find new discoveries, therefore an information processing work system that is fast, precise and accurate is expected to improve service to consumers to achieve goals. MA Miftahul Ulum Ngemplak administration includes payment of Education Development Contribution (SPP), extracurricular money (including: scouts, computers, volleyball and drum bands) and Intra-School Student Organization (OSIS) money up to the preparation of financial reports every day, every month to every years to be reported to interested parties, such as the school treasurer, principal and head of the foundation, and all these payments are still recorded manually. This system has a weakness, namely in terms of recording school administration payments it is less effective because it has to record in triplicate, namely on student payment cards, daily data payment report books, and monthly data payment report books, as well as the process of finding data and submitting student payment reports is not fast. With the existence of a system, it is hoped that later the design can assist in the transaction process for paying tuition fees, UTS, UAS and all expenses at MA Miftahul Ulum Ngemplak, besides being able to produce software applications that aim to increase productivity and support facilities in administrative activities, especially tuition payments. , UTS, UAS and expenditure transactions at MA Miftahul Ulum Ngemplak and the recording process becomes more effective because recording is only once during the school financial administration payment process and speeds up the process of searching for data and submitting school financial administration payment reports

This study aims to find out how to apply the marketing mix strategy and to find out the strengths, weaknesses, opportunities and threats in implementing the marketing mix strategy at PT. Innovative Brebes Synergy. Another goal is also to find out how the strategy at PT. Brebes Innovative Synergy in dealing with competitors with other companies that have the same product. This study used descriptive qualitative method. Data collection techniques using interview and documentation techniques. Data analysis using SWOT analysis. The place and its location at PT. The synergy of Innovative Brebes with the speakers, namely the General Manager and the Quality Control division. The results showed that the application of the marketing mix strategy at PT. The synergy of Innovative Brebes in the SWOT matrix is ​​in quadrant I. The strengths of the 4P marketing mix are: product, price, while the weaknesses are: promotion and price. The threat is promotion and place. The strategy in dealing with competitors with other companies that have the same product creates a strong brand image and maintains product quality to be able to differentiate the product from other products.

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

The purpose of this study was to analyze the role of GCG in moderating the influence of Economic CSR, Environmental CSR and Social CSR on Corporate Value. In this study use of purposive sampling method, using certain considerations relevant to the research objective. The number of samples obtained are 13 SOEs listed on Indonesia Stock Exchange  in the 2017-2020. The data were analyzed using panel data regression with the Eviews program. The results of the study indicated that economic CSR has an effect on corporate value, however environmental CSR has no effect on corporate value and social CSR has a negative effect on corporate value. GCG can weakens the relationship between Economic CSR and corporate value and GCG does not moderate the relationship between Environmental CSR and corporate value, however GCG can strengthen the relationship between Social CSR and corporate value.

This study aims to find empirical evidence about the factors that affect the timeliness of the submission of financial statements. The factors tested in this study are company size, profitability, audit opinion, leverage, liquidity, company age. This study uses a quantitative method. The purpose of sampling was chosen as the sampling technique. The financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020 are the population in this study. This study consisted of 536 populations and through the specified criteria, 501 companies were selected as samples. From the data that has been collected then tested using logistic regression at a significant level of 5 percent. The results of this study indicate that profitability and company age significantly affect the timeliness of submitting company financial statements, while company size, audit opinion, leverage and liquidity do not significantly affect the timeliness of submitting financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2017 – 2020.

This study aims and is useful to examine and analyze the impact of professional competence, work discipline, and transformational leadership on teacher performance, and whether professional competence and work discipline on teacher performance can be moderated by transformational leadership. The purpose of this research is to explain, as well as expand from previous research, namely about how the influence of professional competence and work discipline on teacher performance with transformational leadership as moderating. The sample in this study was obtained using a simple random sampling technique in the form of a questionnaire. The object of this research is all PNS Teachers of State Junior High Schools in Pekalongan City. This research shows the product that: (1). Professional competence has a positive and significant effect on teacher performance, (2). Work Discipline has a positive and significant effect on teacher performance, (3). Transformational leadership has a negative and significant effect on teacher performance, (4) Transformational leadership cannot moderate the effect between professional competence on teacher performance, (5). Transformational leadership cannot moderate work discipline on teacher performance.

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

Earnings information is often the target of management engineering to maximize its satisfaction because there are parties who pay attention to profits so that it encourages management to take action in managing earnings or earnings management. One of the earnings management actions that are often carried out by several companies to beautify their financial statements is income smoothing. This study aims to analyze the effect of return on assets, debt to equity ratio, bonus plan and income tax on income smoothing. The analytical method used in this research is logistic regression analysis. The results of this study indicate that return on assets has a positive and significant effect on income smoothing, the debt to equity ratio and bonus plan have a negative and significant effect on income smoothing, while income tax has no significant effect on income smoothing.    Keywords: income smoothing; return on assets; debt to equity ratio; bonus plan; income tax