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The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit opinion.

The purpose of this study is to analyze the effect of operational costs and operational costs on sales volume. The research method used is quantitative research. The data used is in the form of secondary data, namely the financial statements of PT. XYZ on type C motorcycle products in 2016-2020. Based on multiple linear regression analysis tests, the results of (1) operational costs did not have a significant effect on sales volume, (2) promotional costs did not have a significant effect on sales volume, and (3) operational costs and promotional costs did not have a significant effect on sales volume.

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.

The purpose of this study is to analyze the effect of quality human resource, quality application, reward and punishment, organization management, and socialization and training on the effectiveness of the preparation of cash withdrawal planning. This research method uses primary data with a sample of 92 respondents. The analytical tool used is SmartPLS version 3.3.3. The results of the study show that the quality of human resources and reward and punishment have a positive effect on the effectiveness of the preparation of cash withdrawal planning. Application quality and organizational management have no effect on the effectiveness preparation of cash withdrawal planning. However, socialization and training have a negative effect on the effectiveness of the preparation of cash withdrawal planning.  Keywords: cash withdrawal planning (RPD), quality human resource, quality application, reward and punishment, organization management, socialization and training

Adolescents are an age group that holds the baton for the development of a nation. For this reason, young people need attention. During the COVID-19 pandemic, teenagers are at risk of contracting COVID-19 because of their high activity and tendency to group. In Indonesia, there are 63% of adolescents who have had sexual contact with the opposite sex and 21% have had an abortion, as many as 93.7% of junior high and high school adolescents have done genital stimulation, kissing their partner and oral sex/ and 62.7% of junior high school teenagers who do not virgins Changes in daily activities for adolescents will have an impact on the physical and psychological aspects of adolescents due to social restrictions, such as lack of information related to reproductive health. The purpose of this community service activity is to provide information about adolescent reproductive health online using zoom so that adolescents understand and apply it to their next life. The result of this activity is an increase in the knowledge of adolescents about reproductive health. Through this activity the provision of information about adolescent health can be done periodically.

The flow of containers through Tanjung Emas Port is increasing, this can be seen from the growth of loading and unloading containers from year to year. The condition of the flow of containers is inseparable from the improvement of services at the Container Terminal of Tanjung Emas Port, Semarang through the provision of supporting facilities and infrastructure. With the growth of the container flow which is quite high, the condition of existing facilities, infrastructure and operating systems needs to be reviewed whether the operation is optimal or its performance is still possible to improve, or it is time to add infrastructure and facilities to anticipate future transportation demand. will come. Smooth loading and unloading aims to improve good service in the activities and services of the loading and unloading process of containers according to operational standards. There are several factors that cause the smooth loading and unloading of containers, such as those related to the condition of loading and unloading equipment, the performance of human resources, operations and the environment. In this study, four research variables will be analyzed, namely loading and unloading equipment, human resources, operations and anticipation of natural factors as independent variables and loading and unloading smoothness as the dependent variable. The purpose of this study was to analyze whether the positive influence both individually between the independent variables of loading and unloading equipment, human resources, operations, anticipation of natural factors on the dependent variable, namely the smoothness of loading and unloading. In this study, the object taken is the user of loading and unloading services at Tanjung Emas Port, Semarang. Sources of data include primary data and secondary data. The sample in this study was 100 respondents. The data analysis technique is multiple linear regression technique. Based on the results of research and multiple analysis, the following equations are generated:   Y= -0,504 + 0,264.X1 + 0,203.X2 + 0,323.X3 + 0,249.X4 + µ   From the results of the multiple regression study, it shows that the most dominant variable affecting the smooth loading and unloading is the operational variable with a regression coefficient of 0.323. . With the Adjusted R 2 test, a result of 0.644 or 64.4% was obtained. Simultaneously, the variables of loading and unloading equipment, human resources, operations and natural conditions factors had an effect of 64.4% on the smooth loading and unloading and 35.6% were influenced by research variables that were not detected in this study.

The purpose of this study is to find out how the coaching process in correctional institutions in an effort to prevent recidivism also explores the factors that cause recidivism. This research was conducted at the Makassar Class I Penitentiary. This study uses empirical and qualitative research methods, namely by means of the field in the form of interviews, observations, and sources taking data directly from the Makassar Class I Correctional Institution. coaching is focused on efforts to instill spiritual values and mental attitudes that are prioritized by Correctional Institutions so that it is very useful because after serving a period of detention as a convict they can start a new life in accordance with the objectives of coaching that are obtained in Class I Correctional Institutions in Makassar and can be implemented in social life.

Education, training and motivation greatly affect the performance of employees of an organization. The purpose of this study was to analyze the effect of education, training and motivation on the performance of the Fire and Rescue Service Sub-dept. of Sector 2, Palmerah District, West Jakarta. The research population was 80 people and the research sample, that is, all the population was used as the research sample (census). The analysis method uses correlation, determinant coefficient, multiple linear regression analysis, t test, F test (Anova) with SPSS software. The results of the study were only education which had no significant effect, while training and motivation had a significant effect on employee performance, while simultaneously had a significant effect on the performance of the Fire Service Sub-dept. Linear Regression Analysis Y = 0.617 + 0.150 X1 + 0.222 X2 + 0.158 X3 and the determinant coefficient is 80.1%.

Blood donation activity is the obligation of every community as a form of concern for others. Many people do not know about the health benefits of blood donation. There are even people who are reluctant to donate blood because they are worried about the side effects it causes. In fact, by donating blood, the blood cells in the body are replaced more quickly with new ones. The purpose of this activity was to carry out the HISFARMA Social Service and Persit KCK HUBDAM I/BBU Community Pharmacy Seminate Association PD IAI North Sumatra. This activity was carried out by conducting a site survey with the implementation team, meeting with Representatives of PERSIT KCK HUBDAM I/BBU, Medan, North Sumatra. This activity was opened by the presenter, after that singing the Indonesia Raya anthem, welcoming remarks, followed by blood donation activities, blood sugar checks, a careful echo talk show and ended with a group photo. Implementation of community service in the form of social services in educating the public on the importance of blood donation, blood sugar checks and careful echo talk shows. Health Checkup has many benefits. When donating blood, the blood cells in the body are replaced more quickly with new ones. If you donate blood once every three months, your body will stay healthy. Besides being useful for helping others, blood donation also makes our bodies healthier. So it can be concluded that this activity has a good impact and influence on people's knowledge in carrying out this activity.

There has been a lot of rapid growth in Micro, Small and Medium-sized Enterprises (MSMEs) in Indonesia in recent years. MSMEs are critical to the overall health of the national economy. They are responsible for creating jobs and generating profits, which in turn helps support other parts of the economy. The development of MSMEs is hoped to reduce the unemployment rate, which will result in an increase in people's purchasing power and growth in the country's economy. The purpose of the study is to see an overview of how business motivation and performance and the impact of business motivation on the performance of business actors. The population is 461 business actors. The sampling technique using the Slovin Formula was obtained by a sample of 81 people. The analysis method in this study uses descriptive and verificatif analysis consisting of regression analysis, correlation, coefficient of determination. The results of the descriptive analysis show that business motivation has a score of 81.36 which means that business actors have excellent business motivation with the lowest score on the expectation indicator and the highest score on the intensive indicator. As for the Business Performance variable, it has a score of 69.52 which means that business actors already have good business performance with the lowest score on the indicator of increasing sales and the highest score on the indicator of increasing profits. The results of the verificative  analysis Business motivation has a significant effect on business performance in the Sukaregang Kulit Industry Center, Garut Regency. Good business motivation is needed to support business performance.

Background: The spread of Covid-19 during a pandemic is a problem that is of the utmost concern. One of the activities that are at risk of being infected with Covid-19 is going out of the house and visiting health facilities which are the most frequently done. One of the groups who are susceptible to disease are children. Many diseases that often occur in children, including diarrhea. When a child has diarrhea, mother will take the child to a health facility, even though there are the prone place to Covid-19 transmission. Therefore, there is a need for socialization about mother’s vigilance of diarrhea in children at home, so that mothers can make the best decisions for their children. Purpose: The purpose of this study was to determine the effect of the Mother's Smart Card, which is a simplification of the MTBS book, on maternal vigilance in the management of children with diarrhea in the pre-hospital phase. Methods: This study used a quasi-experimental design with a pre and post-test approach with purposive sampling technique on 30 mothers. Mother's vigilance is measured by the way the mother behaves and the mother's accuracy in making decisions when the child has diarrhea. The measurement uses a questionnaire Results: The results of data analysis using paired t-test showed that there was a significant effect of the Mother's Smart Card on maternal alertness in the management of children with diarrhea at home with a p value of 0.000. Conclusion: This means that the Mother's Smart Card can increase mother's vigilance in the management of pre-hospital child diarrhea. With this result, it is hoped that the Smart Mother Card can be a reference in increasing mother’s vigilance, and minimizing treatment at inappropriate health facilities that can put the risk of Covid-19 transmission at risk.

ABSTRACT Background: Background: Menarche is the first menstruation that occurs in every woman at different ages which generally occurs at the age of 12 years. Early menarche is the first menstruation that occurs in women under the age of 12 years which is influenced by several factors. In Indonesia, the youngest age of menarche is 9 years and the oldest is 18 years. Purpose: The purpose of this study was to determine the cause of early menarche in SDN 169 Pekanbaru students from nutritional status and family history, by taking primary data obtained directly from respondents. Method: Methods: This type of research uses quantitative with descriptive design. In this study, all students of SDN 169 Pekanbaru who had experienced menarche with the age of less than 12 years, were taken by means of a saturated sample with a total of 20 female respondents. Data processing is done manually and data analysis shows the results of the calculation of the frequency and percentage of results from the study. Results: The majority of female students who experienced early menarche in terms of nutritional status were 11 people (55%) with normal body mass index and viewed from family history as many as 10 people (50%) with family history of early menarche. Conclusion: Based on the results of this study it can be concluded that the most common cause of menarche early is due to the nutritional status of 11 people (55%). It is expected that this research for students of SDN 169 Pekanbaru can provide additional information about the causes of early menarche in terms of nutritional status and family history for students to know exactly what causes them to experience early menarche Keyword: Causes, Schollgirl, Early Menarche  

Pulmonary tuberculosis is an infectious infectious disease caused by bacteria, which can attack the respiratory system, namely the lungs. This disease annually contributes to the highest mortality in the world, including one of developing countries. To achieve successful treatment, patients must patiently take TB drugs thoroughly. There are several factors that influence the failure of treatment, namely from the patient himself, education, knowledge, and other social support.  The purpose of this study was to determine the relationship of knowledge and motivation to adherence to taking medication for pulmonary tuberculosis patients in hospitals. H.Adam Malik in 2020.This type of research is descriptive correlation with cross sectional research design. The number of samples was 31 from April to June 2020. The research was conducted at RSUP. H. Adam Malik  at TB Polyclinic. Bivariate analysis using the chi-square test to determine the relationship of Knowledge and Motivation to medication adherence in pulmonary TB patients.  Based on a hypothesis test using chi-square with a confidence level of 95%, there was no significant relationship between knowledge and medication adherence (p = 0.473). There was a significant relationship between motivation and medication adherence (p = 0.001). The conclusion of this study is that there is no relationship of knowledge with adherence to taking medication and there is a relationship of motivation with adherence to taking medication in TB patients.

The purpose of this study was to analyze and test the influence of position characteristics and team work on employee performance. This research was conducted at the Office of the Public Works & Public Housing Agency, Bogor Regency, West Java. The population in this study were all employees with the status of State Civil Apparatus (ASN) at the Bogor District Public Works & Public Housing Service. The population in this study were 287 people. By using the Slovin formula, a total sample of 167 people was obtained. The analysis technique used is multiple regression analysis. The results of the analysis show that job characteristics and team work have a significant effect on employee performance.    

ABSTRACT Background and purpose: The phenomenon that is happening in the community is the implementation of the Covid-19 vaccination program, this raises the pros and cons, including the people of Cepaka Village, Kediri Tabanan. Therefore, researchers are interested in digging deeper into the public's perception of the Covid-19 vaccination Methods: The design of this study is a qualitative research with an exploratory approach. Data were collected through in-depth online interview techniques with related informants and the data were analyzed thematically which would be presented in narrative form. Results and Discussion: This study found that all informants had the perception that this Covid-19 infection was very dangerous and could cause death. The signs and symptoms that appear are not too significant, ranging from fever, cough, shortness of breath, decreased smell and stamina, but there are also sufferers who are asymptomatic. All informants made prevention efforts with 3M plus regular exercise, consuming nutritious food, vitamins and consuming homemade herbal ingredients at home. All of these informants agreed to carry out a vaccination program because they believed that the benefits of the vaccine would outweigh the disadvantages. Conclusions and Suggestions: All informants in this study understand well the dangers of Covid-19 infection and always try to do prevention with health protocols. These informants strongly agreed to be vaccinated even though they did not really understand the procedure and the impact of the vaccine. To the village and Puskesmas to further socialize this vaccination program to the community level directly. Keywords: Public perception, Vaccination, Covid-19  

Background : Early mobilization has a role in the healing process of postoperative patients. One of the nurse's roles in the recovery process is as an educator. Purpose :  of the study was to determine the effect of early mobilization counseling on knowledge of the implementation of early mobilization in postoperative patients at the BLUD RSUD H. Padjonga Daeng Ngalle, Takalar Regency. Methods: pre experimental design with a one group pre post test design with the sampling technique used is accidental sampling with a total of 34 respondents. Results: using the Wicoxon test, the calculated value was obtained with a value of = 0.000 <0.05. Conclusion: there is an effect of early mobilization counseling on knowledge of the implementation of early mobilization in postoperative patients at the BLUD RSUD H. PadjongaDaengNgalle, Takalar Regency.

Background : The benefits of breast milk will increase if the baby is only given breast milk for the first six months of life. Purpose : This study aims to study the factors associated with breastfeeding along with supplementary feeding in infants 0-6 months in the Work Area of ??Manna City Health Center in South Bengkulu. This research approach uses descriptive with cross sectional design. Methods :The population in this study were all mothers who had infants aged> 6-12 months in the work area of ??Manna City Health Center as many as 112 people, obtained 50 samples using Accidental Sampling. The data used are primary virgin and secondary data. Data were analyzed using univariate and bivariate analysis with Chi-Square test (?2) and Contingency Coefficient Test (C). Results : The results of the study were obtained from 50 people, there were 33 people (66.0%) giving ASI together with additional meals, 22 people (44.0%) having secondary education, 22 people (44.0%) having less knowledge, 27 people (54.0 %) health workers support, Conclusion : there is a significant relationship between education and concurrent breastfeeding supplementary food in infants 0-6 months with a weak relationship category, there is a significant relationship between knowledge with concurrent breastfeeding supplementary food in infants 0-6 months with moderate relationship categories, there is a significant relationship between the support of health workers with breastfeeding together with additional food for infants 0-6 months with a weak relationship category. It is expected that health workers can increase counseling to increase the knowledge of pregnant and lactating mothers about the right time to provide additional food and the importance of conducting regular Classroom and Posyandu visits.

Background : Asphyxia neonatorum is an emergency in infants caused by a lack of oxygen supply and an increase in carbon dioxide in the lungs which results in death. Good antenatal care and delivery assistance by health workers are highly recommended for early detection and treatment of obstetric complications that may occur in pregnant women and newborns. The purpose of this research is Studi analysis of the factors causing asphyxia in newborns at the Siti Aisyah Hospital. Methods: This study uses an analytical survey method with a case control approach.The sampling technique in this study used systematic random sampling, the samples in this study was 206 Respondens. Analysis data used univariate and bivariate analysis. statistical test using chi square. Results: The results of the study showed that there was a relationship between preeclampsia, premature delivery, post-term delivery, and the second (two) long stage with the incidence of asphyxia in newborns with a value of 0.000, this value < 0.05. Conclusion: Asphyxia neonatorum is serious and threatens the baby's life, so good knowledge is needed for mothers in routinely carrying out antenatal care and assisting health workers for pregnant women who check their wombs.

Background: Stroke is a neurological disease that is often found and stroke management must be done quickly and appropriately. Stroke has various impacts, one of which is paralysis of the limbs or disability. Purpose : to analyze articles related to increasing motor strength in non-hemorrhagic stroke patients by gripping a rubber ball. The search strategy used two electronic databases, namely: Pubmed and Google Scholar and following the PRISMA (Preffered Reporting Items for Systematic Review and Meta Analysis) protocol with a publication range of 2012-2019, obtained 10 articles that matched the inclusion and exclusion criteria. Methods: systematic review is used in this research method by searching for article topics based on the database: Pubmed and Google Scholar according to the PRISMA diagram. The diagram includes identification, eligibility, screening, and determination of articles that enter the inclusion criteria. Furthermore, the articles that have been found will be reviewed systematically using the Joana Brigg Institute Check list (JBI). The search for articles for identification began in April-June 2020 with a range of 2012-2019 in each database. The three keywords used in the article search consisted of: motor strength, non-hemorrhagic stroke, gripping a rubber ball. Article searches are also performed by combining words using the AND keyword; OR. Results: the study showed that stroke patients with upper extremity weakness after gripping a rubber ball therapy will experience an increase in muscle strength when they do exercise frequently. Conclusion: rubber ball gripping exercise can be used as a nursing intervention in providing nursing care. Rubber ball gripping exercise is also a rehabilitation program that aims to make non-hemorrhagic stroke sufferers achieve the maximum possible functional ability and prevent complications and recurrent strokes. The exercise program must also be structured and focused on doing more repetitions of exercise 2 times a day for 8 days so that the exercises carried out can achieve the expected results, so that it can lead to an increase in muscle strength properly.