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Dalam melakukan usaha tentunya seorang wirausahawan akan mencari keuntungan. Sebelum mendapat keuntungan, sebuah usaha harus mendapatkan hasil penjualan atau hasil usaha yang telah melewati BEP (break even point), sehingga usaha tersebut telah balik modal. Tujuan dari program ini adalah untuk menyusun program matlab perhitungan keuntungan usaha meubel yang dapat mencari berapa unit barang yang perlu dijual serta berapa nilai hasil penjualan yang harus dipenuhi agar suatu usaha dapat dikatakan telah balik modal dan mulai menghasilkan keuntungan. Metode penelitian yang dilakukan yaitu dengan membuat listing program yang akan menghasilkan prediksi unit yang harus terjual serta nilai hasil penjualan yang harus terpenuhi. Dalam listing ini, terdapat tiga pilihan, yaitu menghitung nilai BEP unit, menghitung nilai BEP rupiah, dan menghitung nilai keuntungan bersih. Untuk menghitung BEP unit dan BEP rupiah dilakukan dengan cara memasukkan nilai biaya tetap, harga per unit, dan biaya variabel per unit kemudian akan diproses dengan rumus sehingga memperoleh nilai BEP unit dan BEP rupiah. Sedangkan untuk mencari keuntungan bersih dilakukan dengan cara memasukkan harga jual barang dan biaya tetap, kemudian akan diproses dengan rumus sehingga mendapat nilai keuntungan bersih yang kemudian dilakukan perulangan untuk mengetahui berapa besar keuntungan untuk sekian produk terjual. Jika dilakukan secara manual, perhitungan ini akan cukup memakan waktu dan memerlukan ketelitian dalam menghitungnya, sehingga diperlukan program matlab untuk mempermudah serta meningkatkan akurasi nilai perhitungan BEP unit, BEP rupiah, dan keuntungan bersih.

Bipolar disorder is a mental health condition characterized by extreme mood swings between manic and depressive episodes. Coastal communities often face limited access to mental health information and services, leading to a lack of awareness and early detection of this disorder. This community service program aims to enhance awareness and understanding of bipolar disorder among adolescents in the coastal area of Baubau City through a community-based counseling approach. The methods used in this program include socialization, interactive discussions, case simulations, as well as pre-test and post-test evaluations to measure program effectiveness. The results showed that after attending the counseling session, participants' understanding of bipolar disorder increased by 85%, while the community's readiness to seek professional help increased from 30% to 75%. Additionally, positive social changes occurred, such as reduced stigma against mental disorders and the emergence of community leaders who actively promote mental health education. These findings indicate that a community-based educational approach can be an effective strategy in improving mental health literacy, particularly in areas with limited access to psychological services. Therefore, it is recommended that continuous counseling programs and further collaborations between the government, healthcare professionals, and local communities be implemented to ensure the sustainability of this program.

Public speaking skills are one of the most important soft skills in various aspects of life. This study aims to find out how far 12th-grade students at SMK Darussalam Cilacap understand the importance of these skills and how educationals programs can improve their abilities. Through this study, is expected to be a reference for schools in developing similar programs and improving the quality of graduates.

The comparation of brownies using cacao powder and cocoa powder are expected to be the standart to determine the best brownies. Purpose of the riset 1). To know the making of brownies using cacao powder and cocoa powder 2). To know the characteristic brownies using cacao powder and cocoa powder 3).To know the acceptability Panelist toward brownies using cacao and cocoa powder. Method of the riset is using literature method, documentation, experiment and hedonic test. The making of brownies cacao and cocoa experiment based on Program Study Culinary Art Academy Kesejahteraan Sosial Ibu Kartini Laboratory. Sultan Agung Street No.77 sub-distric Gajah Mungkur, Semarang. The percentage addition of cacao and cocoa powder in the making of brownies are 33% from weight of the flour. Result of the riset shown brownies with addition cacao and cocoa powder has sensory characteristics as sweet, bitter, a little bit savory, the colour is dark brown, the texture is solid and soft, the smell is like the characteristics of brownies. The acceptability of the Panelist with addition of cacao and cocoa powder in the brownies shown that the Panelist likes the brownies with cacao powder addition. Then we can conclude addition of the right choco powder for brownies is cacao powder.

The use of Fiber Optic as a light emitter in Cocktail Dress is expected to be a new innovation in the development of party fashion. The objectives of this study are: 1) To explain the process of making a cocktail dress using Fiber Optic as a light emitter. The method used in this research is the Research and Development (R & D) method. The R&D method is a research method that tests a product to produce the best product by conducting direct trials. In addition to using the method (R&D), it also uses the method of literature, documentation, and experiments. The experiment of making Cocktail Dress using Fiber Optic as a light emitter was carried out at the Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Semarang City. The percentage of additional ingredients in making Cocktail Dress, namely: 3 meters Bridal Satin Fabric, 1meter Furing, 2 meters Trikod, 1 seed thread, zipper size 50 cm 1 item, zippers size 25 cm 1 item, Fiber Optic in amount of 0.75 mm-400 m. The results of this study indicate that the Fiber Optic Cocktail Dress has the characteristic that the resulted cocktail dress can shine with the light emitting from the Fiber Optic. Thus, it can be concluded that there is an opportunity for innovation from Cocktail Dress by adding Fiber Optic.

The bridal clothing modification kebaya and lehenga is expected to be an innovation in fashion products and can increase the variety of bridal clothing. The objectives of this study is to knowing the process of making modified bridal dress Kebaya from Indonesia and Lehenga from India. The method used in this research is the R&D method (Research and Development), literature, questionnaires, and documentation.  The making of Modified Bridal Dress Kabaya and Lehenga was carried out at the Fashion Laboratory of the Fashion Design Study Program of the Kartini Academy of Social Welfare, st. Sultan Agung, No. 77 Gajah Mungkur Village, Gajah Mungkur District, Semarang City.  Data analysis in this research was carried out using descriptive analysis.  The result of this research is the kebaya as the superior of the lehenga which is equipped with chunri (shawl).  The process of making this modified bridal dress Kabaya and Lehenga includes designing, measuring, making patterns, cutting materials, sewing material that has been patterned or cut, set the application, and finishing by sequencing the Lehenga and kebaya.

Dull skin is a skin condition that is full of dead skin cells. The cause of dull skin is due to lack of water supply, pollution and sunlight and lack of facial care. Facial care can be done using a face mask. Facial masks are treatments intended to treat facial skin. Rice water is obtained from washing rice. Cherry water contains vitamins that are beneficial for skin health. Greentea has antioxidants that are good for skin health. The abundant content of EGCG antioxidants in greentea has the ability to rejuvenate damaged skin cells. The aim of this research is to create a mask based on leri and greentea water which functions to treat dull skin. The research method used is descriptive qualitative. Data collection methods used are literature, interviews, experiments and documentation. The experiment was carried out at the Laboratory of the Make-Up Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No. 77, Gajahmungkur Village, Gajah Mungkur District, Semarang City. The experiment was carried out 3 times with the composition of (1) 15 grams of water powder and 10 grams of greantea, (2) 15 grams of water powder and 15 grams of grentea, (3) 10 grams of water powder and 15 grams of grenteea. From the results of these three experiments, this experiment produced a mask with a green color, coarse texture and a fresh scent of greentea.

Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Ultraviolet light is commonly used as a laboratory sterilization method to complement chemical sterilization. Until now, there has been no standard reference for the use of exposure time and exposure distance that can be effectively used for sterilizing laboratory rooms. Based on this, it is necessary to conduct this research to test the effectiveness of ultraviolet irradiation in the laboratory with varying exposure times, including 0.5, 1, 1.5, and 2 hours with an irradiation distance of 1, 1.5, and 2 meters. This experimental research was conducted at the Medical Laboratory of the Mangunwijaya Catholic Polytechnic of Medical Laboratory Technology Program. Capture of airborne microbes using the settle plate method. The results showed that the percentage reduction in the number of microbes before and after irradiation was 96.30, 62.97, 85.18, and 59.26 CFU/m3, respectively, for exposure time 0.5, 1, 1.5, and 2 hours, while the percentage decrease in the number of microbes for distance 1; 1.5; and 2m is 66.67; 67.74; 64.71 CFU/m3. The conclusion was that the adequate time to reduce the number of air microbes was 0.5 hours, while the effective distance was 1.5m.

Laboratory examination is very important to diagnose a disease, one of which is the examination of total cholesterol to diagnose heart disease, this examination uses serum samples obtained from blood clots that have been centrifuged, various variations of freezing are carried out to accelerate the examination results ranging from blood that is immediately centrifuged and blood that is allowed to freeze for 5-10 minutes, while according to PERMENKES No. 43 of 2013 to get blood serum allowed to freeze for 20-30 minutes at room temperature which is then centrifuged. This study aims to determine the results of differences in total cholesterol levels in blood samples immediately centrifuged and blood samples that are allowed to freeze at room temperature 260C for 10 and 20 minutes before centrifugation. The method used in this study is an experimental research method, this examination uses the CHOD-PAP enzymatic colorimetric method. For data analysis using the SPSS program using the one way anova test. This study was conducted on 15 respondents obtained from students of An Nasher Health Analyst Academy Cirebon randomly. The results of the examination of total cholesterol levels in blood samples that were immediately centrifuged had an average value of 205.8 mg/dl with the lowest value of 112 mg/dl and the highest value of 314 mg/dl, while in blood samples that were allowed to freeze for 10 minutes had an average value of 188 mg/dl with the lowest value of 144 mg/dl and the highest value of 278 mg/dl, and in blood samples that were allowed to freeze for 20 minutes had an average value of 142.6 mg/dl with the lowest value of 95 mg/dl and the highest value of 186 mg/dl. The results of this study indicate that there is a significant difference in total cholesterol levels in blood samples immediately centrifuged and blood samples left to freeze at room temperature 260C for 10 and 20 minutes before centrifugation.

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

Presence is an activity that aims to determine the level of attendance of a person in an agency, school or company. One of the problems that occurs is the student attendance system at STMIK Rosma Karawang due to cheating when making attendance at lecture activities begins. By looking at the problems contained in STMIK Rosma Karawang, a program is needed. To create a program requires a method. The method used is a waterfall as a software development method. The proposed database design is a DFD (Data Flow Diagram). Implementation of the program using Android Studio. With the design of the program is a solution to solve problems that exist in the presence system at STMIK Rosma Karawang, and can achieve an effective activity in supporting activities at STMIK Rosma Karawang.

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

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

Perkembangan teknologi semakin maju, kemajuan perkembangan ini dapat memberi keuntungan kepada masyarakat seperti perkembangan pada bidang Kesehatan seperti pada penelitian ini yang membuat aplikasi monitoring kadar gula darah dan tingkat dehidrasi dengan menggunakan MIT App Inventor. MIT App Inventor sendiri merupakan aplikasi web sumber terbuka yang dikembangkan oleh google. Dalam pembuatan aplikasi di MIT App Inventor programnya menggunakan blok-blok yang sangat mudah. Aplikasi ini dapat memonitoring kadar gula darah dan tingkat dehidrasi karena terdapat bantuan dari Bluetooth hc-05 yang berfungsi sebagai komunikasi data pengiriman data monitoring dari Arduino ke android.

Berdasarkan data sekunder, penyakit hipertensi mengalami peningkatan setiap tahunnya. Survey awal yang dilakukan di Puskesmas Wori bulan oktober ada 27 kasus hipertensi dan meningkat pada bulan November sebanyak 115 kasus hipertensi. Tujuan penelitian ini untuk mengetahui Hubungan perilaku keluarga dalam program gerakan masyarakat hidup sehat (GERMAS) dengan penyakit hipertensi di Puskesmas Wori. Metode yang digunakan yaitu deskriptif analitik bersifat Cros Sectional. Sampel dalam penelitian ini yaitu 30 responden dengan teknik pengambilan sampel Accidental Sampling. Data dikumpulkan menggunakan kuisioner dan lembar observasi, selanjutnya diolah menggunakan SPSS dengan uji statistic Continuity Correction. Hasil dalam penelitian didapatkan nilai ρ = 0,001 dengan tingkat kemaknaan (α) = 0,05 artinya terdapat hubungan antara perilaku dalam pelaksanaan program germas dengan kejadian penyakit hipertensi di Puskesmas Wori. Kesimpulan yaitu Sebagian besar lansia di Puskesmas Wori memiliki perilaku dalam pelaksanaan GERMAS yang kurang baik. Sebagian besar lansia di Puskesmas Wori memiliki penyakit hipertensi. Disarankan agar program Germas dapat ditingkatkan di Puskesmas Wori.    

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.            

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.