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This research aims to investigate the interplay between spirituality, sciences, school principal leadership, teacher engagement, and the link & match concept between education and business, and their impact on education quality and sports achievement. The study employs a qualitative approach, utilizing purposive sampling to select participants. Data analysis involves thematic analysis to derive patterns, themes, and connections within the collected data. Preliminary findings suggest intricate relationships between the identified factors, indicating their significant influence on both education quality and sports achievement. This research contributes to understanding the multifaceted dynamics shaping educational outcomes and athletic success, offering insights for educational leaders, policymakers, and practitioners.

Health efforts are carried out with an emphasis on the wider community in order to achieve optimal levels of health, without neglecting the quality of service to individuals. This study aims to determine the level of satisfaction felt by patients who come for treatment regarding comfort, staff service, service procedures and also service results at the Delitua Community Health Center, Deli Serdang Regency. This research used a cross sectional study test design with a sample size of 33 people determined through saturated sampling by conducting interviews using a questionnaire. The results of the study showed that all the variables studied showed a significant relationship with patient satisfaction at the Delitua health center, namely comfort p(0.009)<a(0.05), staff service p(0.023)<a(0.05), service procedures p (0.015)<a(0.05) and service results p(0.023)(0.05), the community health center must further improve the quality of health services which include comfort, staff service, service procedures and service results, in order to provide satisfaction for patients who use them. health services at the Delitua community health center.    

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

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.

This study is based on the fact that the need for competent teachers in the learning process is very necessary, because the main problem in this study is how much influence varies teaching on student learning achievement in ELPIDA Junior High School (Class VII) and how effective the implementation of varied teaching is on student learning achievement in ELPIDA Junior High School (Class VII). The method used in this study is Quantitative research with a classroom research strategy. Based on the results of the research conducted, it shows that with this student achievement, teachers can find out "whether the application of varied teaching affects student learning achievement" at ELPIDA Junior High School. From the results of the simple regression analysis, it can be concluded that the influence of varying teaching on student learning achievement is very high, namely the diterminant coefficient / KP 29.1% and the value of variable relationships is greater than the standard table, which is 0.980 > 0.428 based on these calculations, then the H1 hypothesis is accepted. Thus, the hypothesis that teaching varies has a significant effect on learning performance in Elpida Junior High School grade VII, has been proven.

Every human being is created in pairs between a man and a woman, thus forming a marital relationship. But navigating the marriage ship will not go the way you want it to, with divorce sometimes being a shortcut in the marital relationship. Divorce in marriage will have many repercussions, including raising children after divorce. As child support is often overlooked by heirs to their rights and obligations, Islamic law and civil law provide for alimony during marriage or after marriage (divorce). The methodology of this research uses a normative juridical approach and the type of research is library research. Then the primary data sources used are Islamic Family Law and Civil Law. The secondary data sources used are books related to problem formulation and discussion. The data validity testing technique in this research uses data source triangulation. The result of this study is that child maintenance after divorce according to Islamic family law is fully borne by the father, but this obligation can be reduced, if the father cannot work for a living (paralyzed, etc.) and does not have a trump card to give. Meanwhile, child maintenance after divorce according to the provisions of civil law is the responsibility of both parents.

Today's business competition requires companies to be able to compete with other companies. PT. Biru Pratama Logistindo Line is a company engaged in import-export services. This study aims to determine the relationship between service quality, facilities and timeliness of delivery of the satisfaction of service users of PT. Biru Pratama Logistindo Line. The data analysis technique used is multiple linear regression analysis and the sampling technique uses proportional random sampling with 42 respondents as consumers of PT. Biru Pratama Logistindo Line taken from a total population of 62 consumers. The analytical tool used in this research is SPSS (Statitical Package for Social Science) Version 22.0.

ARI is an acute infection that attacks the respiratory tract, namely the organs that start from the nose to the alveoli along with the adnexa. In general, the risk factors for ARI are physical environmental factors, host factors, agent factors and social environmental factors, physical environmental factors, namely indoor air pollution. , the physical condition of the house. The purpose of this research is to find out how the correlation of knowledge and the environment with the incidence of ARI in the community in Nania Village, Ambon City. The research design used in this research is descriptive analytic research with a cross sectional approach. This research was carried out in Nania Village, Ambon City in July-August 2020. The research sample used was 60 people. The sampling method in this study was simple random sampling. From the research results, it was found that there was a relationship between the incidence of ARI and room occupancy density, a value of 0.000 was obtained, there was a relationship with the type of floor, a value of 0.000 was obtained, there was a relationship with the type of wall, a value of 0.000 was obtained, there was a relationship with the ceiling of the house, a value of 0.000 was obtained, there is a lighting relationship obtained a value of 0.000. So it can be concluded that there is a significant relationship with the incidence of ARI in the Nania village community, Ambon city.  

Based on the data ofNabire District Health Office concerning findings of cases in 2009 which are recorded as TB type patients: Positive BTA Pulmonary TB 209, Positive BTA relapsed TB 3, Negative BTA but positive Rontgen about 625 cases, Extra Pulmonary Pediatric patients 72 and 175 with total number for all cases of each type of TB patients about 1083 persons. The aim of this study is to analyse the risk factors of home environment Pulmonary Tuberculosis related Prevention Practices in Nabire Regency. The research design was observasionally retrospective study with case control study design. All of the patients who had been diagnosed as Positive BTA Pulmonary TB through microscopic examination both in the hospitaJ or Community Health Center (Puskesmas) laboratory were taken as the sample of the study, in January - July 2010 periode. Matching separation that based on age and gender, the control group member is each person who more or less has the same characteristic with the case group, live at Nabire district and 15 years of aged, as part of the case group neighbours but does not suffer pulmonary TB. The results indicate a signicantly relationship between occupation density (p = 0,001); OR= 4,376), in room ventilation (p = 0,001; OR = 3,541), in house ventilation (p = 0,017; OR= 2,637), in room lighting intensity (p = 0,017; OR= 2,615), in house lighting intensity (p = 0,002; OR= 3,455), in room hwnidity (p = 0,037; OR = 2,406), in house humudity (p = 0,001 ; OR = 4,376), presence of window in room (p= 0,002; OR= 3,500), in room temperature (p = 0,131; OR= 2,143), in house temperature (p = 0,001; OR= 3,984) with incidence of Pulmonary Tuberculosis. There is no relationship between floor type (p = 0,001; OR = 4,376) and separation room (p = 0,851;OR = 0,869) with the incidence of Pulmonary Tuberculosis. It is suggested to attempt the increment of Pulmonary tuberculosis findings, improvement of house environtment condition with emphasized on sanitation aspect of healthy house at the time of build, and increase clean and healthy behaviours.

This  research   was  conducted   at  Nostalgia   Restaurant   The  Sidji  Hotel Pekalongan which aims to analyze and explain the influence of food product quality and service on guest satisfaction  which is experiencing  poorly good conditions including color, appearance, portion, tecture, temperature and level of maturity of a food  product  not in accordance  with  guest  expectations  and  there  are some infrastructure services that do not meet the standards in providing services to guests. The research data were obtained through questionnaires and interviews. The sample used in the study was 100 respondents. The research results are expected to provide useful information for the manager and guest satisfaction. The data obtained were processed   using   descriptive   analysis   and   quantitative   statistical   analysis. Quantitative analysis uses multiple regression analysis to determine the effect of the independent variable on the dependent variable, model test, hypothesis testing, and however before the test is carried out, the validity and reliability tests are conducted first. The results of the regression analysis show that there is an increase in the quality of food products and services on guest satisfaction. Then the test results of multiple regression analysis show a significant F value, with a correlation value of determination  R2 square of 0.598. This shows that the quality of food products and services significantly affects guest satisfaction together with a close relationship of 59.8%. This shows that to increase guest satisfaction, it is necessary to increase the quality of products, both food and beverages served to guests, as well as excellent service in accordance with guest expectations.

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.    

Learning video is a type of media used in learning activities by involving the senses of sight and sense of hearing in an activity process. Messages and information that can be channeled through this media can be in the form of verbal and nonverbal messages that rely on sight and hearing. The objectives of this study are, 1) To find out the relationship between the use of learning videos during the COVID-19 pandemic to the learning outcomes of fiqh students in class V at MI Rare Muchtary for the 2020/2021 academic year, 2) To find out how much the contribution of the use of learning videos during the COVID-19 pandemic to the fiqh learning outcomes of fifth grade students at MI Rare Muchtary for the 2020/2021 academic year. This research is a quantitative correlational study. The sample used in this study were 49 students. then the data were analyzed using the product moment correlation formula. The results showed that the relationship between the use of instructional videos on the fiqh learning outcomes of fifth grade students at MI Rare Muchtary was moderate or adequate. With the value of the correlation coefficient (r_xy) is 0.648. This means that Ho is rejected and Ha is accepted, so that the relationship between the use of learning videos and learning outcomes of fiqh is positive. 2) the instructional video variable (X) has a simultaneous contribution of 36.2% to the variable of student fiqh learning outcomes for class V (Y) and the remaining 63.8% is influenced by other factors not examined in this study.

Osteoarthritis is a group of rheumatic diseases that most often causes joint disorders, causes pain and disorders in the elderly which generally attacks weight-bearing joints, especially the knee joints. Being overweight can cause damage to joint cartilage. populations with overweight or obesity have greater risk factors for knee osteoarthritis than populations with normal negative weight. excess body weight can reach four to five times greater, thereby accelerating damage to joint cartilage structures. The purpose of this study was to find out the relationship between obesity and knee osteoarthritis in the Working Area of the Batu Aji Health Center, Batam City in 2020. The type of research was analytic with a cross-sectional design, using purposive sampling by looking at secondary data. There were 67 respondents in this study. The results of this study obtained the results of the statistical test chi suare p value = 0.001 (0.05), this indicates that there is a significant relationship between obesity and the incidence of knee osteoarthritis in the elderly in the Batu Aji Health Center Work Area, Batam City in 2020. It is recommended for the elderly to can do physical activities such as gymnastics, morning walks and consume foods and drinks rich in calcium such as milk and fruits in order to maintain bone health in the elderly

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

Immunization is one of intervention to give immune for the baby/child with the procedure input vaccine into the body so the body could make antibody against  to disease spesificly. Immunization services for baby/child at tatinang have not yet reached Universal Child Immunization. It was mean more than 90%  had achieved. They are BCG (50%), DPT (40%), Hepatitis B (20%), Polio (60%) and Campak (10%).  The aim of this research to know sttitude related  to mother’s effort for giving immunization in children at tatinang. This research is analysis description with cross sectional study. All of mothers who have child 12-23 month at tatinang, as respondent have taken by total sampling (30 respondent) and used chi-square with significant level ?=0,055. Result of research has showed that there was relationship between attitude p=0,000. For respondent to more interesting in giving immunization for children base on their ages to protection from some disease

Elderly can be said to be the final stage of development in the human life cycle. Meanwhile, article 1 paragraph (1), (2), (3), (4) of Law no. 13 of 1998 concerning health states that an elderly person is someone who has reached the age of more than 60 years (Maryam, 2011). A decrease in muscle function and strength will result in a decrease in the ability to maintain postural balance or body balance in the elderly. Joint pain is an inflammation of the joints which is characterized by joint swelling, redness, heat, pain and movement pain. (Santoso, 2009). The type of data used is primary data taken directly from respondents using a questionnaire. The statistical test used is the chi-square test ∝= 0.481. The results of the analysis showed that the majority of elderly people with less experience experienced joint pain (43.5%). The results of the chi-square statistical test obtained p= 0.481, which means there is a relationship between knowledge and activeness of the elderly in doing elderly exercise with the incidence of joint pain in the elderly. Seeing the results of this research, the health workers on duty should provide education about exercise for the elderly and joint pain.    

One of the problems for the elderly during the COVID-19 pandemic is limited mobility due to activities that only take place at home during the pandemic. This causes the daily activities of the elderly to be limited. This study aims to determine the relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village. The research is descriptive correlation type with a cross sectional study approach. The population is the elderly in Tenggela Village, It was concluded that there was a relationship between family support and the independence of the elderly in fulfilling daily activities during the Covid-19 pandemic in Tenggela Village.

Online learning is carried out as a form of health protocol in order to inhibit the spread of the corona virus. The method is descriptive correlation type, cross sectional study approach. The populations were all the students in grades V and VI of SDN 2 Kota Barat, amounting to 66 people. With the Total Sampling technique. The results showed most of the school-age children at SDN 2 Kota Barat had a high category of online learning adaptation and experienced mild anxiety. The relationship between online learning adaptation and anxiety levels in school-age children during the pandemic at SDN 2 Kota Barat. Children who have been able to adapt well have also indirectly succeeded in reducing the anxiety they face during the teaching and learning process. It is recommended for nursing students not only to focus on studies related to health and nursing, but also to examine the world of education which of course is related to health problems