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This study aims to examine and analyze the effect of budgetary participation, clarity of budget targets, organizational commitment to budgetary slack. This research uses quantitative research using primary data. The primary data is a questionnaire that distributed to respondents. This research used PLS-SEM with the help of SmartPLS version 3.0 for windows software to data analysis. This results prove that the variables of budgetary participation, clarity of targets, and organizational commitment have an influence on budgetary slack.

Introduction.Effective therapeutic lack of communication between a nurse with patient resulted in the increasingly distress often what happens on patients can refuse to give the act of nursing by therapeutic lack of communication. Purpose of this research is to analyze The Relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado. This research used descriptive analytic method with cross sectional study approach. The sampling technique in this research used accidental sampling method. Method.Data collecting was conducted by observation and questionnaires. The collected data then processed by SPSS version 16.0. Result.The test result of chi-square got a significant value p=0,000 that shows that p value is smaller than α 0,05. Conclusion.of this research is the researcher found there is a significant relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado that is showed by the test result of chi-square that got (p) = 0.000 < 0.05. The value of 0,000 is below of value of alpha 5% (0,05).    

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

Taxes have a very important role in the life of the country because taxes are needed in financing most of the country's development interests so that people's welfare is achieved. Public awareness is needed in order to create a tax orderly culture for the people of Indonesia. One of the efforts to raise public awareness can be done through outreach to school students so that early awareness of taxes has been formed. Institut Teknologi dan Bisnis Ahmad Dahlan community service team carried out socialization to Senior High School of Muhammadiyah 4 Lamongan students regarding taxes using the offline method. The students responded enthusiastically to the tax introduction activity. With this activity, the community service team hopes that Indonesian people will become more aware of tax obligations.

This activity is a community service activity for the people of Purbosari village, Ngadirejo sub-district, Temanggung Regency. as part of the activities of the Central Java Province Bappeda for the 2017 fiscal year. The problem that is being handled is the problem of the loss of livelihoods of the tobacco farming community due to restrictions on tobacco farming and tobacco products. This activity is also an implementation  of  the   Regulation   of  the  Minister  of   Finance of the Republic of Indonesia Number: 28 / PMK.07 / 2016 concerning the Use, Monitoring and Evaluation of Tobacco Excise Production Sharing Funds. The model used is a community-based tourism development model as a form of the tourism sector's creative economy that provides optimal benefits to the community. The service process is carried out by means of efforts to empower the people's economy in the tourism sector with a community-based tourism (CBT) approach or community-based tourism by involving local communities in activities, which include the introduction of tourism potential and training on the utilization of local non-tobacco agricultural potentials to be processed into culinary products and by by tours. The local community is motivated to become the main actor in the management of tourism activities that arise from the utilization of the local potential that exists in the service location. The result of this activity is the achievement of community understanding of tourism as an alternative to activities other than tobacco farming, understanding of local tourism potential, development of tourism activities and tourism support activities in the location.

To encourage political participation, good political education is needed. Political education can target young people as agents of change that have much influence in political development. Therefore, it is important to provide political education in strengthening the political participation of Indonesian youth. This program aims to provide Political Education in Strengthening Youth Political Participation. The service program was held in a four-month time series, from January to April 2019. The socialization activities had been held in Mandan, Sukoharjo Regency on Saturday, April 21, 2019 for one day, attended by 34 young people. The method used in program was socialization and active discussions, and providing motivation for the participants, which was previously preceded by participant assessment activities. The socialization activity lasted for one day. The core material of socialization consists of (1) political introduction; (2) the importance of political participation; (3) youth's ideal actions in political participation. The members of this program were Youth Organization of Mandan , Sukoharjo. Through this program, it can be beneficial for: (1) youth and the general public, to get a picture of political education and positive political participation; (2) for regions, can develop regional potential, regional promotion, and regional development; (3) for tertiary institutions, as fulfillment of the Tri Dharma element of Higher Education. Keywords: Mandan, political education, youth.

The transformation of objects in computer graphics is very closely related to the factor of scale and rotation. Both are often a challenge in the introduction of objects through numerical features in digital images. Feature processing techniques that can overcome these problems such as Distance - Angle signature that is invariant to the scale and rotation factor. From the results of experiments conducted on 5 types of geometric shape images which amounted to 15 data with scale and rotation factors obtained the results that the Angle Signature can be applied well on all data. Inequality in the signature plot images obtained is due to the lighting conditions and background objects that are not uniform, which occurs in the image of a circle for all three types.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

English learning for children called English for Young Learners (TEYL) is developing in various parts of the world, especially in developing countries including Indonesia. This policy began in Indonesia since the enactment of the 1994 Curriculum, and its implementation continues to be increasingly necessary. This is related to the government's efforts to prepare reliable and quality students, who will be able to compete at the national and international levels. English has become a very important language in the international community. Therefore, everyone is expected to be able to learn, master and understand English well. In Indonesia, English occupies an important priority as the first foreign language that must be studied and mastered by students and has been taught in schools ranging from kindergarten to university level. In learning English, there are four (4) language skills that must be learned by students, namely listening, speaking, reading, and writing. One of the important language skills to be learned by students is speaking. One element of language that needs to be improved to support speaking skills is vocabulary. Vocabulary plays an important role in word recognition. The more English vocabulary that is owned and mastered by students, the better they are at understanding various learning materials delivered in English. Mastery of a large and extensive English vocabulary can also improve students' ability to communicate using English. The introduction of English vocabulary in SDN 01 Suruh Tasikmadu Karanganyar can use learning media that is fun, easy and effective. The learning media is Word Webs. The Word Webs media has the benefit of increasing students' knowledge of English vocabulary and strongly supports speaking skills. Word Webs learning media is a learning media that can be used in the teaching and learning process of English especially Vocabulary. Through this Community Service Activity or Pengabdian Kepada Masyarakat, learning English using Word Webs media at SDN 01 Suruh Karanganyar feels more fun and memorable. This will make students feel enthusiastic and happy in learning English provided by using Word Webs media. This media can also help teachers in teaching English vocabulary to support students' speaking skills with fun.

Temanggung robusta coffee has flavors and raw material components that reflect the regional characteristics. To assure the quality and increase the competitiveness, coffe harvesting and post-harvest processing must be carried out according to the geographical indication standart (IG). The application standar of IG practically still has several problems such as a low motivation of harvest and post-harvest processing aspects as well as farmer’s group management. By cooperating with two farmers’ group in Muncar and Ngadisepi village, Gemawang sub-district, Temanggung Regency, Universitas Sebelas Maret has implemented community partnership program. This aim at increasing motivations and skills of farmers in managing coffee processing based on IG standart. Methods used in this programs include: (1) training, (2) introduction of a pulper device, and (3) supervision. This program has: (1) increased motivation, knowledge, skills of farmers’ group in coffee post-harvest processing based on IG standart, (2) increased motivation for strengthening management of farmers’ group institutions, (3) provided applied technology, and (4) increased the economic of coffee value added.

This study aims to design learning media that can increase enthusiasm, motivation and understanding of students towards Javanese script material, as well as media that can be used by teachers in learning Javanese language learning activities by reading Javanese characters and their partners. The method used by researchers is the R&D (Research and Development) method while the method used in the development of instructional media is the waterfall method. The material presented in the Javanese script learning media are (1) Introduction of Javanese script, (2) Sandhangan, (3) Couples, (4) Swara script, (5) Wilangan. In making learning media researchers used Adobe Flash CS6 software, CorelDraw X5, Adobe Photoshop CS6 and Adobe audition CS6, with the final product being an interactive CD (Compact Disk). Validation test from material experts and media experts got the criteria of "good" - "very good", while the results of the final product trial evaluation with 52 students stated "agreeing" - "strongly agreeing" with the use of Javanese script learning media. thus the Javanese alphabet learning media on elementary students of Muhammadiyah Weleri was declared feasible to be used in learning activities to read and understand Javanese script.

Abstract: The principles of legal certainty very dominating in the law enforcement inIndonesia. The principle of legal certainty that comes from century XVII/XVIIIin Europe is a great idea from tangible in writing, made by competentauthorities. The term of analytical jurisprudence indicates that the law shoulbe removed from the study of metaphysics. Doctrine analytical jurisprudenceannnot be implemented just after about two centuries introduction by theoriginators. It is doe to changes and development of society so rapidly. Forthose in law enforcement must look spirit and the time made law. Don’t justlook at the text but the context of the law with the purpose of the law.Key word: law enforcement, Analytical Jurisprudence,religion models of reinforcement.

Iridology provided special perspective to the concept of health and medical practices. Only by observation from outside the body, namely check for signs of an iris iridology idiomatic condition would be revealed by the organ and tissue in the body system, long before clinical symptoms of an illness experienced by a person may feel or diagnosed by conventional methods Required analytical methods for measuring and determining cholesterol in the human body, by testing the Sobel edge detection, Prewitt and Robert Canny edge detection realized in a software help to define or classify normal cholesterol levels, moderate to high cholesterol levels in the human body. Introduction of the iris database features Matching method by distance classifier based on the results of segmentation, edge detection, semi-polarization and the quantization able to detect the level of cholesterol in the human body ranges up to 80% of the 90 samples. Keywords: Iridology, edge detection, distance classifier, semi-polarization, quantization

Abstract: The Various policy which is gone through  a government representing mirroring of Law No. 22 Year 1999 instructed development of to area can improve the area economics. In order to giving broader autonomy. To finance-related area especially area give by the introductions to be able to fill the source of existing fund as according to potency and each area situation so that later can improve the Original Earnings of Its Area for the sake of its own household defrayal. Keyword : Area Iease, PAD