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AbstractCikiwul is a village located in Bantargebang district. Where the Bantargebang location is a final waste collection site which is the main disposal site for around 6,500 tons of waste per day from all over Jakarta. Plastic bag waste is a serious enemy for environmental sustainability. The difficulty in breaking down makes plastic waste need proper handling so that it does not accumulate. One way is to do an ecobrick. Ecobrik is a plastic waste management method that is very easy for everyone to do and has a very high impact on environmental conservation. We do community service by disseminating the benefits of ecobricks, as well as providing training on how to do ecobricks together with Cikiwul residents. Training using the zoom platform, adapting to current conditions, activities are carried out by discussing and providing training videos on how to make ecobricks. It is hoped that this activity can reduce plastic waste, which its usefulness can be maximized into new objects that have useful values.AbstrakCikiwul merupakan salah satu kelurahan yang berada pada kecamatan Bantargebang. Di mana lokasi Bantargebang merupakan tempat penampungan sampah akhir yang menjadi tempat utama pembuangan sekitar 6.500 ton sampah per hari dari seluruh wilayah Jakarta. Sampah kantong plastik menjadi musuh serius bagi kelestarian lingkungan hidup. Kesulitan dalam terurai, menjadikan sampah plastik perlu penanganan yang tepat agar tidak semakin menumpuk. Salah satu caranya adalah dengan melakukan ecobrick. Ecobrik merupakan metode pengelolaan sampah plastik yang sangat mudah dilakukan setiap orang dan sangat tinggi pengaruhnya bagi pelestarian lingkungan. Pengabdian masyarakat yang kami lakukan dengan mensosialisasikan manfaat ecobrick, serta memberi pelatihan cara melakukan ecobrick bersama dengan warga Cikiwul. Pelatihan menggunakan platform zoom, menyesuaikan dengan keadaan saat ini, kegiatan dilakukan dengan berdiskusi dan memberikan video pelatihan cara pembuatan ecobrick. Diharapkan dengan adanya kegiatan ini, dapat mengurangi sampah plastik, yang dimaksimalkan kegunaannya menjadi benda baru yang memiliki nilai guna.Â

Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

The title of this devotion is "Tutoring to overcome learning difficulties" the guidance of learning is part of the guidance and counseling that has the purpose of guiding the child in order to achieve optimum learning achievement (according to his ability), especially for children who have learning difficulties or those whose value is ugly even though the IQ is not low. Parents and teachers are expected to be mentors for children who like it. However, not all parents and teachers can become mentors to children who are having difficulty learning it well. They need to know what they can do to overcome / guide the child in order to perform optimally. To overcome this it is necessary to have additional knowledge and understanding of learning guidance. The target audience in this devotion program is Non-Productive Society of teachers and parents of kindergarten Lakshmi 7 Surakarta. They need to be given additional knowledge because the kindergarten teacher Lakshmi 7 does not have S1 background but Lakshmi 7 kindergarten teacher only from SMK, so the knowledge about guidance and counseling that should be given to the child is not found in school and not understood at all. so also with the parents of students who only average background of high school graduates they also understand the Guidance and Counseling that should be given also for Children. So that both at school and home children do not get guidance as it should be. While the method used in this devotion is Lecture / counseling and discussion and training. In this case, counseling is deemed best suited to increase their knowledge and understanding of counseling and guidance for children. As the evaluation is used questionnaires and discussions to explore their implementation in the field after counseling. The results of this dedication of parents and teachers to understand the importance of tutoring for children overcome learning difficulties. While the results of training as a guide in learning obtained 77.8% (21 Parents and teachers) can carry out its role as a mentor learning for children. So it can be concluded that the implementation of the devotion of learning guidance to overcome learning difficulties in parents and teachers Kindergarten Lakshmi 7 Turisari Surakarta successful. This can be evidenced from the results of the training that was attended by 27 people already able to be a mentor of 21 people.Keywords: Counseling, Guidance learn to overcome learning difficulties, teachers and parents.

This study aims to examine the effect of the level of financial distress,corporate governance mechanisms and the quality of public accounting firmsto accounting conservatism. Accounting conservatism is the dependentvariable in this study is measured by the size of the accrual. Independentvariables measured include levels of financial distress, managerialownership,institutional ownership, the proportion of independent board,board size, audit committees, the number of partners who have permissionaccountants and public accounting firms size. The control variables in thisstudy are firm size and leverage.The populationof thisresearchis a property companylistedinIndonesiaStock Exchange (IDX) in 2009 to 2011. The total study sample was 31companies determined through purposive sampling. Useful analysis of data isdone with the classical assumption and hypothesis testing with multiplelinear regression method. The results of this study indicate that board sizeand firm size control variable positive influence on conservatism.Institutional ownership, audit committees and the quality of the publicaccounting firm based partner who has a negative effect on accountantlicense conservatism. For the level of financial difficulty, managerialownership, the proportion of independent board, the size of the firm and thecontrol variables do not leverage positive influence on conservatism.

Multimedia-based learning media is a method of learning that can interact with its users besides having animated explanations of material. The problem at SMK Wisudha Karya Kudus about learning mechanical engineering drawings using AutoCAD is the difficulty of understanding the tools in the AutoCAD application, it becomes unattractive and difficult to understand the material in the teaching and learning process. The purpose of this research is to create an interactive learning media for machine engineering drawings using AutoCAD semesters I and II as media to assist student learning processes, providing alternative learning media to help teachers choose the right learning model for students. This type of research method uses the R&D method, the methods used include descriptive, evaluative and experimental methods. Descriptive method is used to collect data about existing conditions, evaluative methods are used to evaluate the trial process of developing a product and the experimental method is used to test the efficacy of the product produced. The results of this study are application programs, applications that have been designed can be used as an alternative to solving problems in SMK Wisudha Karya Kudus. By using electronic media in learning media, the benefits of creating alternative solutions from existing problems, namely in the form of Machine Engineering Image Learning Application, are able to provide complete video tutorials according to the basic competencies that the authors take from the source of mechanical engineering drawing books.

This study examines financial difficulties can occur if the auditcommittee does not perform its roles and responsibilities effectively. Theperformance of an audit committee can be measured by its characteristics,including the size, independence, activity of the audit committee, and thecompetencies of audit committee members. Based on the discussion of researchresults described above, then there are some implications found and can addinformation for the company, investors and other parties associated with thecompany's activities. The results conclude that the size of the auditcommittee, the independence of the audit committee and the financialknowledge of audit committee members can not prove a significant influenceon financial difficulties. This research proves that the existence of women ingender audit committee is able to avoid the company from financialdifficulties. The frequency of meetings of audit committee members can proveto have a significant negative effect on the financial difficulty. This isbecause the frequency of meetings of members of the audit committee has arole in changing the pattern of management behavior and communicationamong members more structured so that the company's condition will notexperience financial difficulties.

Freshwater fish farming extension activity is one of the activities at UPT Karanganyar Fish Seed Center (BBI). In freshwater fish farming extension activities at the exposure session at UPT Balai Balai Ikan Ikan (BBI), they still used the lecture model and did not use other extension media. This resulted in extension participants becoming less familiar with the exposure material they obtained. Participants had difficulty in describing counseling materials. This has become an obstacle for the extension team in delivering the counseling material. Utilization of Simulated Multimedia as a 3D Animation-Based Counseling Media, can facilitate the counseling team in providing material exposure explanation on how to cultivate freshwater fish. By utilizing 3D Animation-based Mutlimedia Simulation can help extension participants in understanding the depiction of extension material to be implemented at the practice stage of freshwater fish farming. This is evidenced by using a user test, 40% of 25 respondents who stated that by utilizing multimedia simulation based on 3D assimilation, it is feasible to be used as an extension media for freshwater fish farming.