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Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

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.            

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.

This research was conducted in one of the retail state sukuk distribution partners, namely Bank Syariah Mandiri (BSM) with the aim of knowing how the sales procedure and accounting treatment for the sale of retail type state sukuk issued by the government. The research method used in this research is descriptive qualitative analysis method, and this research uses technical analysis of case studies. The results obtained in this study are that Bank Syariah Mandiri as a sales distribution partner in carrying out sales procedures, there is one provision that is not in accordance with the State Retail Sukuk Information Memorandum, namely the provisions for securities account storage fees. Meanwhile, the accounting treatment for the sale of Sukuk Ijarah at Bank Syariah Mandiri is in accordance with PSAK Sharia 110 concerning Sukuk Accounting with disclosure of the explanation of the underlying assets by the Minister of Finance, not Bank Syariah Mandiri.

Research on the Influence of Communication Quality and Conflict Management on Customer Relationship Marketing aims to find out the influence of The Influence of Communication Quality and Conflict Management on Customer Relationship Marketing as Variable Intervening Research Location PT. Bpr Rudo Indobank in Semarang City. The population used is PT Customer. Rudo Indobank. The sample was 100 respondents. Research data comes from two sources, namely primary data and secondary data. This type of research is quantitative. Sampling using purposive random sampling techniques. The collected data is then analyzed using Structural Equation Modelling (SEM) with AMOS 24 software. The results of this research Communication Quality has a significant positive effect on Customer Relationship Marketing, Conflict Management has a significant positive effect on Customer Relationship Marketing.

The mangrove forest ecosystem is an important habitat for forest conservation, so one area that has the potential for developing mangrove ecotourism in the city of Semarang is the tourist village of Tapak Tugurejo, Tugu district. Mangrove forest is a mangrove forest in brackish swamp land, usually influenced by tides, generally found on the coast / bay forest that is protected from big waves with biodiversity. Therefore, the importance of direct activities to raise awareness to the community about the importance of planting mangroves can prevent abrasion, especially in the tourist village of Tapak Tugurejo. This activity is carried out by the TVO (Tourism Volunteer Organization)  organization.  In  general,  the  activities  were  followed enthusiastically by other participants. The research method uses qualitative methods, and the type of case study research. The results of this service are expected to understand and take great benefits for youth and the community to care for the environment, as well as useful for preventing abrasion in the tourist village of Tapak Tugurejo

Background: Menarche in young women can cause anxiety. Many teenagers view menarche as a frightening thing, because menarche will cause discomfort, pain, dizziness and so on, Psychological symptoms to reject the physiological process. Anxiety is an excessive emotional reactivity, a dull depression, or a sensitive context, an emotional response. Purpose: The objective of the study was to understand the relationship of attitude knowledge and family support with the level of anxiety of adolescent girls. Methods: This research is quantitative type with anlitik design with coss sectional approach. The study was conducted in February - April 2018. The sample in this study was female teenager amounting to 25 people. The sampling technique used is simple random sampling. The study was conducted using primary data obtained from the questionnaire, and univariate and bivariate analysis using chi-square statistical test. Results: From the result of research analysis of knowledge relationship with anxiety level got 15 respondents who have high knowledge of 8 people (53,3%) with high level of anxiety and 7 people (46,70%) with low level of anxiety. 13 respondents were positive attitude 6 people (46,2%) with high level of anxiety and 7 people (53,8%) with low level of anxiety. of 14 respondents who received family support and 7 people (46.2%) with high anxiety level and 7 people (53.8%) with low anxiety level. Conclusion: Based on the results of the study found no relationship of knowledge with anxiety level with p value 0.742> ? 0.05, Based on the results of the study found no relation attitude with anxiety level with p value 0,529> ? 0.05, Based on the results obtained did not there is a relationship of family support with anxiety level with p value 0,495> ? 0,05. Latar Belakang: Menarche yaitu haid pertama kali pada remaja putri dapat menimbulkan kecemasan. Banyak remaja memandang menarche adalah hal yang menakutkan, karena menarche akan menimbulkan ketidaknyamanan, sakit, pusing dan sebagainya, Gejala psikologis untuk menolak proses fisiologis tersebut. Kecemasan  merupakan  reaktivitas  emosional  berlebihan, depresi  yang  tumpul,  atau  konteks  sensitif,  respon  emosional. Tujuan: Tujuan penelitian adalah untuk mengetuhui hubungan pengetahuan sikap dan dukungan keluarga dengan tingkat kecemasan remaja putri. Metode: Penelitian ini berjenis kuantitatif dengan desain analitik dengan pendekatan cross sectional. Penelitian dilakukan pada bulan Februari – April 2018. sampel dalam penelitian ini adalah remaja putri yang berjumlah 25 orang. Teknik sampling yang digunakan adalah simple Random sampling. Penelitian dilakukan menggunakan data primer yang diperoleh dari kuesioner, dan analisis secara univariat dan bivariat menggunakan uji statistik chi-square. Hasil: Dari hasil analisis penelitian hubungan pengetahuan dengan tingkat kecemasan didapatkan  15 responden yang berpengetahuan tinggi 8 orang (53,3%) dengan tingkat kecemasan yang tinggi dan 7 orang (46,70%) dengan tingkat kecemasan yang rendah. 13 responden yang sikap positif 6 orang (46,2%) dengan tingkat kecemasan yang tinggi dan 7 orang (53,8%) dengan tingkat kecemasan yang rendah. dari 14 responden yang mendapat dukungan keluarga dan 7 orang (46,2%) dengan tingkat kecemasan yang tinggi dan 7 orang (53,8%) dengan tingkat kecemasan yang rendah. Kesimpulan: Berdasarkan hasil dari penelitian didapatkan tidak ada hubungan pengetahuan dengan tingkat kecemasan dengan p value 0,742 > ? 0,05, Berdasarkan hasil dari penelitian didapatkan tidak ada hubungan sikap dengan tingkat kecemasan dengan p value 0,529 > ? 0,05, Berdasarkan hasil dari penelitian didapatkan tidak ada hubungan dukungan keluarga dengan tingkat kecemasan dengan p value 0,495 > ? 0,05.

Background: Anxiety is a feeling felt by respondents regarding disturbing mental tension, which as a general reaction with the inability to overcome a problem or there is no sense of security, which later leads to a physiological and psychological change. The level of family anxiety can be assessed by using a questionnaire with each respondent's characteristics and level of anxiety can be divided into several parts, namely: normal anxiety levels, mild anxiety levels, moderate anxiety levels, severe anxiety levels and panic. Objective: Knowing the description of the level of family anxiety in caring for patients with schizophrenia at the Mental Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali and the characteristics of families caring for patients with schizophrenia based on education, age, and type of work. Methods: The research method that used in this study was descriptive research. This study used a cross sectional study, which was a study in which the subjects were evaluated only once and the measurement of each only one variable at the same time that using sampling consecutive sampling technique. The sample used was 32 people consisting of family members of hallucinations patients. Results: Based on research conducted at the Poliklinik UPTD. Rumah Sakit Jiwa Provinsi Bali toward 32 family members who was caring for patients by schizophrenia, most family members did not experience anxiety or anxiety in the normal range which was 29 family members of 32 family members and 3 families who experienced mild anxiety levels. Conclusion: That most family members who treated patients by schizophrenia at the Poliklinik UPTD. Rumah sakit Jiwa Provinsi Bali does not experience anxiety or anxiety still within normal limits. Latar Belakang: Kecemasan adalah suatu perasaan yang dirasakan oleh responden mengenai ketegangan mental yang menggelisahkan, dimana sebagai reaksi umum dengan ketidakmampuan dalam mengatasi suatu masalah atau tidak ada rasa aman, yang nantinya menimbulkan suatu perubahan fisiologis dan psikologis. Keluarga yang memiliki anggota keluarga dengan  gangguan jiwa dapat mengalami kecemasan Tingkat kecemasan keluarga dengan skizofrenia yaitu cemas ringan (80,49%) dan 8 keluarga mengalami cemas sedang (19,51%). Tujuan: Mengetahui gambaran tingkat kecemasan keluarga dalam merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD Rumah Sakit Jiwa Provinsi Bali dan karakteristik keluarga yang merawat pasien dengan skizofrenia berdasarkan pendidikan, umur, dan jenis pekerjaan. Metode: Metode penelitian yang digunakan dalam penelitian ini adalah penelitian bersifat deskriptif. Penelitian ini menggunakan penelitian cross sectional yaitu suatu penelitian dimana subjek diobsevasi hanya satu kali saja dan pengukurannya masing-masing satu variabel pada waktu yang sama yang menggunakan teknik sampling consecutive sampling. Sampel yang digunakan berjumlah 32 orang terdiri dari anggota keluarga pasien Halusinasi. Hasil: Berdasarkan penelitian yang dilakukan di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali terhadap 32 anggota keluarga yang merawat pasien dengan skizofrenia, sebagian besar anggota keluarga tidak mengalami kecemasan atau kecemasan masih dalam batas normal jumlah 29 anggota keluarga dari 32 anggota keluarga dan 3 keluarga yang mengalami tingkat kecemasan ringan. Kesimpulan: Sebagian besar anggota keluarga yang merawat pasien dengan skizofrenia di Poliklinik Jiwa UPTD. Rumah Sakit Jiwa Provinsi Bali tidak mengalami kecemasan atau kecemasan masih dalam batas normal.

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

The spread of narcotics in Semarang City in 2019-2020 is possible to increase, especially in the West Semarang area. It was proven that in 2017 it was revealed 198 cases then in 2018 it became 287 cases. The author is interested in examining the factors that influence the spread of narcotics in the West Semarang area and the public reaction to the spread of narcotics in the West Semarang area. Research in this writing uses Sociological Juridical type with descriptive-analytical research specifications through primary and secondary data sources. Based on the results of the study, the factors that influence the spread of narcotics in the West Semarang area can be divided into two major factors, namely internal factors and external factors which can be analyzed using the analysis of Criminal Sociology Theory such as Ecological Theory, Cultural Conflict Theory, Economic Theory, Differential Association Theory. ), and Anomic Theory, while the public reaction regarding the distribution of narcotics can be seen from two views, namely from the community and law enforcement officials. Keywords : Criminological Theory; Spread; Narcotics.

This study aims to explain the views of Islamic economic law on the practice of buying and selling with price fluctuations in the DP payment system at Kopontre Al Mubarok, Pringgondani Village, Kec. Sumberjambe. This study uses a qualitative approach. This type of research is in the form of field research. The location of this research is in the Al Mubarok Kopontren, Pringgondani Village, Kec. Sumberjambe. Determination of informants using purposive. Data collection techniques use observation, structured interviews and documentation. The data analysis uses data condensation, data presentation and conclusions. While the validity of the data using source triangulation techniques and technical triangulation. The results showed that the practice of buying and selling with fluctuations in consumer prices first made transactions between the kopontren managers and consumers for the goods being traded and the payment was using DP. In terms of sharia economic law, the practice of buying and selling with price fluctuations in the DP payment system at Al Mubarok Kopontren Pringgondani Village is permissible (legal), because according to the theory of compilation of sharia economic law (KHES) the pillars and conditions in articles 56-57 are fulfilled.    

This study aims to determine the effect of product variation on customer satisfaction in Toko Ramai Semarang, the effect of product quality on customer satisfaction in Toko Ramai Semarang, the effect of service quality on customer satisfaction in Toko Ramai Semarang, the influence of product variation, product quality, and service quality simultaneously affect satisfaction consumers of Toko Ramai Semarang. The type of research used is inferential. The population in this study are consumers who shop at TokoRamai Semarang. The sampling technique used the accidental sampling method with a total sample of 100 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used to answer the hypothesis is multiple regression.

Mother’s breastfeeding coverage in Indonesia is still low at just 42% below the WHO target. Factors contributing are the mother's knowledge, the role of health workers, and working mothers. Those data is reinforced by the fact in the hospital, where there are many mothers who formula feed their babies on the first day of birth. The situation was caused by the mother during ante partum not get antenatal care properly. So that health education efforts to provide information about breastfeeding needs to be. Method of this research. Quasi experiment design with non randomized pretest-posttest control group without has used in this research. Samples are 10 maternal ante partum latent phase in the delivery room with specific inclusion criteria. Data collection methods. the type of questionnaires which were completed and returned by respondents. the form of a questionnaire. Data analysis was using the t test. Results showed effect of health education on breastfeeding to the implementation of the IMD, with difference in mean pre-posttest was 2,900, SD = 1,663 and p value = 0.000 (a< 0,005). Suggestion. Improving health promotion in the delivery room.

The aging process in the elderly causes a decrease in glucose tolerance and basal metabolism, which affects blood sugar control. The activities and conditions of older adults influence their nutritional needs, which impact total calorie intake. Types of blood glucose level checks, including fasting, post-prandial, and others, are used to monitor elderly health conditions related to diabetes. Seniors are also susceptible to hypertension, which can cause serious complications such as stroke and heart disease. WHO notes the high prevalence of hypertension worldwide, emphasizing the importance of early detection and appropriate management to prevent adverse impacts on public health

Diabetes mellitus type 2 is most often occurring and cause acute vascular diseases of vascular perifer and the loss of perifer blood circulation. One management of peripheral blood circulation in people with diabetes mellitus is to use diabetic feet spa therapy. The purpose of this case study is to describe the application of diabetic feet spa to peripheral blood circulation after and before therapy of diabetic feet spa. The type of the study belongs descriptive with a case study approach. The subjects of this study were two patients with type 2 diabetes mellitus, experienced mild peripheral blood circulation disorders who did not have ulcer wounds, and had the will and willing to follow a diabetic feet spa. Analysis of peripheral blood circulation was carried out descriptively and measured by the Ankle Brachial Index (ABI). The results of the case study showed that there was an increase in peripheral blood circulation subjects in both subjects, in subject I  from 0.83 (mild) to 0.92 (normal) and in subject II from 0.88 (mild) to 0.95 (normal) after being done therapy for diabetic feet spa. It is suggested to Puskesmas officers need to treat spa diabetics as one of the peripheral blood circulation management in patients with type 2 diabetes mellitus.

Hypertension is an increase in blood pressure above 140/90 mmHg. One of the causes of hypertension that is difficult to control is stress which can worsen the client's condition so that it is needed to handle through stress management. Zikir relaxation therapy is one of the relaxation therapies with an elemental approach to spirituality that is useful for reducing stress. The purpose of this case study is to illustrate the application of Zikir Relaxation Therapy to stress on clients with essential hypertension in the area assisted by the Rowosari Health Center Semarang. This type of research is descriptive using the case study approach method. The subjects used were two respondents with the criteria of clients with essential hypertension, level I-II hypertension, and moderate stress levels. The form of intervention is the application of Zikir relaxation therapy 4 times in 2 weeks (twice a week). The analysis is used to determine the stress level using the DSS (Distress Symptom Scale) measuring instrument. The results showed a decrease in stress levels before and after the administration of Zikir therapy from moderate stress to mild stress for subject I with a decrease of 36 scores and from moderate stress to normal for subject II with a decrease in 40 scores. The average reduction in stress levels of the two subjects after Zikir relaxation from an average score of 63 to 38. From the results of these studies, the provision of zikir therapy can be used as an intervention to reduce stress levels in clients with essential hypertension.

Elderly is an end stage in the span of human life. Age that is not young makes the elderly vulnerable to degenerative diseases such as insomnia. Insomnia is a condition where a person has difficulty sleeping, especially sleeping at night. Foot soak therapy is a therapy using warm water which aims to overcome insomnia. The purpose of this case study is to describe the application of foot bath therapy with warm water to insomnia in the elderly. This type of research belongs to descriptive using the case study approach method. The subjects used were two respondents with criteria for elderly who were over 60 years old and experienced mild, moderate and severe insomnia. The form of intervention was the application of foot soak therapy with warm water for 2 days. The measuring instrument used was an insomnia rating scale questionnaire. The results of the case study showed that there was a decrease in the score of insomnia after doing foot bath therapy with warm water, proven in subject I from a score of 28 (weight) to a score of 25 (mild) and in subject II from a score of 26 (mild) to a score of 24 (mild).

Involution is the process by which the uterus returns to its pre-pregnancy state. Abnormal involution or sub-involution is where the uterus fails to involute at the expected rate. The purpose of this study was to determine the relationship between Early Breastfeeding Initiation (Imd) and Uteri Involution of Post Partum Mothers at the TNI-AL Dr F X Suhardjo Hospital in 2020. The type of research used was an analytical survey research type with a Cross Sectional/Cross-Cutting approach. The population in this study were post partum mothers totaling 50 people. The sampling technique in this study was Proposive Random Sampling with a total sample of 44 people. Data analysis consisted of univariate and bivariate analysis using computerized analysis and presented in the form of tables and narratives. The results showed that the results of statistical tests showed that there was no significant relationship between IMD (Early Breastfeeding Initiation) and the incidence of uterine involution in postpartum mothers where p> 0.05 or p = 1.000. It was concluded that there was no significant relationship between early initiation of breastfeeding (IMD) of mothers after delivery and the incidence of post partum uterine involution.