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One of the most basic and most important things in dealing with the circulation of false information is to strengthen digital literacy and ethics in students, the purpose of this study is to provide education and socialization about the urgency and strengthening of digital literacy and ethics as a preventive in preventing Hoax and Hate Speech information circulating on social media, this study uses descriptive qualitative methods with the results: First, strengthening digital literacy is an effective solution in dealing with fake news circulating, because the higher a person's cognitive abilities, the more selective he is in sorting out the information presented, Second, the implementation stage in strengthening and learning literacy and learning ethics is with various learning methods, especially digital-based learning media, school literacy movements, e-learning and utilization of online learning platforms and applications in honing students' cognitive skills and skills in digital literacy, as well as the effectiveness of socialization about the impact and dangers of hoaxes and hate speech. Third, the obstacles in strengthening digital literacy and digital ethics are student skills, weak parental control and supervision, social and economic status, and the skills and abilities of teachers who are required to continue to innovate.

This study has a formulation of the problem regarding how to apply Islamic business ethics in buying and selling transactions in traditional markets Sungai Bengkal Market and how to apply Islamic business ethics in buying and selling transactions in traditional markets in Sungai Bengkal Village based on the principles of Rasulullah Saw. This study uses qualitative methods, the type of data used in this study is primary data and data collection techniques are through observation, interviews and documentation so that the results of this study indicate that the application of Islamic business ethics has been going quite well. It is proven by the way traders carry out buying and selling transactions following the principles of Rasulullah SAW such as being honest, trustworthy, precise in weighing, not hoarding goods, not doing al-ghab/tadlis and mutual benefit. Most of them have implemented it even though they don't know that it is included in Islamic business ethics. This is caused by a lack of knowledge about Islamic business ethics and some of the traders also only have elementary and high school graduates.

The graph of the average mathematics scores from 2021-2023 shows that the material for recognizing diagrams in 2023 received an average score of 60. Meanwhile, the KKM value for the material for recognizing diagrams is 62. So it can be concluded that the material for recognizing diagrams is below the KKM value. This research uses the method development of ADDIE (Analysis, Design, Development, Implementation, evaluation). framework used in instructional design to develop and implement effective learning programs. This method has 5 structured and flexible parts. At the quiz test stage of the application for grade 1 students at SDN 2 Gondangslamet. Get the results of the increase in value compared to the previous daily value. The design of interactive learning media regarding the introduction of diagrams uses Adobe Animate CC 2020 software for design, CorelDraw as an asset creation for the interactive media application for the introduction of diagrams. The research method uses ADDIE (analysis, design, development, implementation, evaluation), data collection techniques use observation, interviews, literature studies, questionnaires. b. The results of the questionnaire and tests, the results of the questionnaire showed a result of 86% and were included in the "Very Good" category in terms of design, text material and can make it easier for users to use the interactive learning media application for introducing diagrams. Then the assessment test shows an increase in scores based on interactive testing.

This study aims to determine the effect of capital intensity and institutional ownership on tax avoidance with profitability as a moderating variable. This study uses a type of quantitative research using secondary data in the form of annual reports. In this study, the population is consumer goods industry companies listed on the IDX for the 2019-2022 period using a purposive sampling technique. Based on this technique, 31 companies were obtained with a span of 4 years of observation, so that 124 observation data were obtained. The data that has been obtained is then analyzed using the SPSS version 25 application. The results of this study indicate that capital intensity has no effect on tax avoidance and institutional ownership has a negative and significant effect on tax avoidance. Then profitability as a moderator is not able to moderate the effect between capital intensity on tax avoidance, while profitability is able to moderate the relationship between institutional ownership on tax avoidance. Suggestions for future researchers to be able to add other variables that affect tax avoidance and to be able to use other sector companies as objects of observation in order to be able to compare the results of one company's research with another.

The background is financial reports have not complied with accounting standards and no digital-based financial system innovations. This will affect banking decisions to provide financing assistance and MSMEs difficulties in sustaining their business. This service aims to improve the quality of financial reports and digital-based financial innovation (fintech) then MSMEs can be highly competitive and continuously reduce banana stem waste in Cimenyan. The method used is training & mentoring so that more "bankable" to prospective borrowers from banks and a more updated financial application system is produced. The finding is the reduction of banana stem waste in Cimenyan. The implication, training program, that in the end the bank approves the application for funds. The output is partners have knowledge about financial reports that are according to standards, more practical in the fintech era. They can be highly competitive and profitable for the MSME industry on a national and international scale.  

Background: The elderly commonly undergo changes encompassing physical, psychological, and biological aspects. One such biological change is altered sleep patterns, resulting in poor sleep quality. Sleep quality disturbances among the elderly can be alleviated through the application of dhikr therapy. Objective: To determine the difference in sleep quality before and after the implementation of dhikr therapy for enhancing sleep quality. Method: This study employed a descriptive design involving 2 female participants, conducted from June 4th to June 10th, 2023, at the 'Aisyiyah Sumber Surakarta elderly care facility. Each participant received 7 consecutive days of intervention. The instrument used was the Pittsburgh Sleep Quality Index (PSQI) questionnaire to measure sleep quality levels before and after the therapy. Results: Prior to intervention, participant 1 had a sleep quality score of 16 (poor category), and participant 2 scored 11 (poor category). After dhikr therapy, participant 1's sleep quality improved to 10 (poor category), and participant 2 achieved a score of 7 (poor category). Both participants experienced decreased sleep quality scores. Conclusion: Dhikr therapy can enhance sleep quality among the elderly. Despite reduced sleep quality scores post-intervention for both participants, these changes suggest improved sleep quality due to dhikr therapy's application.  

Real Work Lectures (KKN) are a means of application in the development of science and technology, which are carried out outside the university campus within certain time limits, work methods and requirements. The community service offered at the undergraduate level is an effort to increase the content and quality of education for students and to achieve added value in higher education. With the implementation of this community service program, it is hoped that it can develop the role of students in improving their social skills and personality. The purpose of this research is to reveal the role of field studies in developing students' skills. The population and sample of this study were students who participated in the KKN and the community around where the students were held. Data collection methods used are interviews, observation and documentation. This interview method aims to gather information about the social conditions of the community and the potential that exists in the Tapaan Village. From the research results, it was found that the role of KKN is part of developing student competencies as a form of service to the community, especially in Tapaan Village.

The main objective of this research is to study learning media Fingerglass human breathing simulator. Utilization of simulation models designed to resemble the human respiratory system serves as an invaluable educational tool. The aim is to facilitate a comprehensive understanding of scientific concepts, particularly in the field of natural sciences, with the ultimate goal of practical application in everyday life. By using this simulator it is hoped that students will be involved to be actively involved in the learning process, fostering a high interest in understanding the subject matter. This research took place at UPT SDN 17 Gresik for Grade 5 students. The model used is a simulator of the human respiratory system following the ADDIE model, which consists of five stages: analysis, design, development, implementation and evaluation. This model is based on the scientific approach to ADDIE development theory outlined by Robert Maribe Branch. The validation process for two levels of material expert validators I and II resulted in a validation level of 85% indicating that the material was included in the valid category. Likewise, the results of the validator material expert validator II show a validation level of 100% which is also included in the valid category. This implies that the contents of the learning media are relevant to the subject matter of the fifth grade Human Respiratory System in elementary school. Thus it can be concluded that the quality of the Fiberglass Learning Media Human Breathing Simulator meets valid criteria in terms of the material it contains. In addition, the student's response obtained a value of 87% indicating that the Human Breathing Simulator Fiberglass Learning Media was very suitable for use in the learning process

Hypertension is now a global problem because its prevalence continues to increase in line with lifestyle changes. Blood pressure that continues to increase causes the heart's workload to become excessive, triggering damage to blood vessels, heart failure, kidney failure, and blindness. Hypertension can be treated with non-pharmacological techniques, one of which is with morning walks. Purpose: to determine the effect of implementing morning walks on blood pressure in elderly people with hypertension in Bendungan Village, Sragen Regency. Method: This research method is a case study and descriptive research using pretest and posttest observation sheets. In this case study, the researcher used a tensimeter to measure the respondent's blood pressure, carried out for 30 minutes a week (frequency 4 times). Results: The results of the implementation showed that there was a different decrease in blood pressure between respondent 1 and respondent 2 after implementing morning walks for 30 minutes 4 times a week. Both respondents were categorized as grade 2 hypertension decreasing to degree 1 hypertension. Conclusion: The conclusion from the application results is that the rate of decrease in blood pressure in Mrs. M is greater, namely systolic pressure of 24 mmHg diastolic 1 mmHg while Ny. W decreased systolic pressure 15 mmHg diastolic 6 mmHg.

Employee performance is crucial to the success of an organization. To improve and optimize performance, factors such as work motivation and work environment play a crucial role. The study used a total sampling technique or a saturated sample, with a total sample of 38 people from a total population of 60 people. These data were analyzed by the authors using validity tests, reliability tests, classical assumption tests, and hypothesis tests using the Statistical Product and Service Solutions (SPSS) application program, Version 22. Based on the results of the research, it is partially and simultaneously known that motivation and working environment have a positive and significant impact on the performance of employees at PT Adira Dinamika Multi Finance Branch Margonda Depok.

Background of study: Diabetic ulcers is a complication of diabetes mellitus resulting from sensory, motor, autonomic neuropathy and/or vascular disorders of the limbs. One of the diabetic ulcer treatment techniques is using aloe vera gel. Aloe vera contains anti-bacterial, anti-inflammatory and can repair tissue damage of diabetic ulcers. Objective: to determine changes and developments after applying aloe vera gel to diabetic ulcer wound healing. Methods: This research uses descriptive case studies by observing nursing care for diabetic ulcer patients using aloe vera gel at the Rasika Gunungkidul Wound Clinic with an application 6x and application is carried out every 2 days using the Bates-Jensen Wound Assessment Tool. Results: The results of the assessment score before application in respondent 1 score 32 points with categories wound degeneration and respondent 2 score 21 points with categories wound degeneration. After application with aloe vera gel the score on respondent 1 was 21 points with categories wound degeneration while on respondent 2 was 10 points with categories wound regenration. The two respondents had a decrease in score which indicated that the wound had progressed significantly. Conclusion: The application of aloe vera gel can be used as an effective non-pharmacological method for diabetic ulcer wound.  

Inventory is one of the factors that play an important role in an entity can be in the form of goods available. This study aims to determine the application of merchandise inventory accounting in terms of recording, appraisal, measuring, presenting and disclosing CVs. Vita Permai, whether it is in accordance with PSAK No. 14. This type of research is qualitative descriptive research while the data collection techniques used are interviews, observations, and documentation. The informant of this study is Supervisor CV. Vita Permai, Treasurer, and Administration CV. Vita Permai. The data analysis uses informal methods of observation in which the author has determined the behavioral indicators to be observed from the data subject. The results of research on CV. Vita Permai Bolawolon is an inventory recording system used using physical methods, and FIFO (First In First Out) assessment methods. The analysis of the application of inventory accounting is not in accordance with PSAK No. 14, because based on the research that the author conducted, deficiencies were still found.

Background: Diabetes Mellitus (DM) is a group of metabolic diseases characterized by hyperglycemia. Type 2 diabetes mellitus is the most common type of diabetes mellitus, accounting for about 90% of all diabetes cases. If not treated immediately can cause damage to the eyes, kidneys, heart disease, hypertension, stroke and even cause gangrene. One of the non-pharmacological treatments is progressive muscle relaxation therapy. Objective: To determine changes in blood sugar levels in patients with type 2 diabetes mellitus before and after progressive muscle relaxation therapy. Method: Descriptive method with a case study approach to 2 respondents in Jengglong Hamlet, Karanganyar Regency. The duration of giving progressive muscle relaxation therapy to respondents was 20 minutes in the morning and evening for 7 days from 25 May 2023 to 31 May 2023. Results: The blood sugar levels of the two respondents before applying progressive muscle relaxation therapy were 243 mg/dL and 255 mh/dL. After application, blood sugar levels dropped to 167 mg/dL and 221 mg/dL. Conclusion: The application of progressive muscle relaxation is able to reduce blood sugar levels in both type 2 diabetes mellitus patients in Jengglong Hamlet, Karanganyar Regency.

This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.    

The problems found in this study are the low activity, motivation, and learning outcomes of students in mathematics content. This is because learning is one way, learning is less meaningful, and learning is less interesting. The application of the PETA model to mathematical content is a strategy used to overcome this problem. This study aims to describe the activities of educators, analyze the increase in student activity, motivation and student learning outcomes. This study used classroom action research which was carried out during three meetings. The research subjects were 30 students in class V at SDN Telaga Biru 6 Banjarmasin. The type of data taken is qualitative data obtained from observing the activities of educators, students, and motivational questionnaires. Quantitative data were obtained through group and individual written tests. The indicator of success to be achieved is ≥80% of all students. Based on the results of research that has been carried out using the MAP model, it is able to increase student activity, motivation, and learning outcomes.

Pregnancy is a physiological phenomenon that begins with fertilization and ends with the birth process. During pregnancy, pregnant women experience many physical and psychological changes that cause anxiety. Anxiety can be overcome with self-hypnosis techniques for relaxation, which are carried out independently at home by incorporating positive programs, namely Five-Finger Hypnosis Therapy.This implementation design uses the case study method. The number of samples is 2 pregnant women who experience moderate anxiety and live in Jagalan Village, and the study was carried out for 3 consecutive days with a duration of 5–10 minutes using the HARS measuring instrument (Hamilton Anxiety Rating Scale). The level of anxiety in both respondents before doing five-finger hypnosis on Mrs. T and Mrs. Y is included in the moderate anxiety category. After carrying out five-finger hypnosis therapy on Mrs. T and Mrs. Y, they are in the category of mild anxiety. The application of five-finger hypnosis therapy is effective in reducing anxiety levels in pregnant women in Jagalan Village.

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This study aims to understand the implementation of the accounting information system on electronic tickets with the KAI Access application at the Medan train station and to understand whether the internal control system of the accounting information system at the Medan station works efficiently or not. PT. Kereta Api uses an electronic ticket accounting information system (e-ticketing) as a form of improving the quality of service and security for users, especially improving the quality of information, the information provided must be useful, reliable and used in a timely manner. The method used in this study is a field study which includes observation, interviews and documentation. This study uses qualitative methods and data analysis techniques are applied, namely descriptive analysis. The results of the analysis and interpretation of data on the implementation of the electronic ticketing (e-ticketing) Accounting Information System at PT Kereta Api are an integrated system. Organizational structure of PT. Railways are generally very good and prevented from manipulation. PT. Kereta Api runs electronic ticketing operations (e-ticketing) using serial documents, accounting records including deposit books, income analysis, expense analysis, cash register books, and joint books. Implementation of electronic ticket accounting information systems (e-ticketing) for PT. Railways are considered good until the implementation of internal control is also running effectively.    

The formation of Islamic family law certainly cannot be separated from the various cultures that exist in Indonesia. For this reason, this study aims to find out how the acculturation of Indonesian culture in the application of Islamic family law in Indonesia. The method used is a qualitative descriptive approach with data analysis in the form of literature reviews from primary data and secondary data obtained from various literature studies. The results of the study show that culture in Indonesia is always undergoing evolution where this can create cultural acculturation with high enthusiasm which in the end creates the Arabization of Islam. This cultural acculturation process has indeed created various reforms in the legal system in Indonesia, including regarding Islamic religious culture which has begun to mushroom in the community, especially due to the domination of Muslims in Indonesia. Thus, Islamic family law is also guided by the phase of cultural acculturation which is considered the most appropriate to the conditions of Indonesian society.