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Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

Students are an important community in a university. The ultimate goal of a student in a college is to complete a final assignment. However, many students experience problems with delays in completing their final assignments. The aim of this research is to analyze what factors hinder and delay students in completing their final assignments. This type of research uses qualitative research where interviewing sources from the Koran science and tafsir study program. The results of this research are that the inhibiting factors in student graduation include lecturer behavior that makes things difficult for students, a lack of synchronization of information between the study program and the faculty, the presence of students who work part-time, and a lack of time and motivation for a student.

This research aims to aims to: 1) Knowing the meaning of self-acceptance in mothers who have children with special needs, 2) Describe the characteristics of self-acceptance in mothers who have children with special needs, 3) Understand the process of self-acceptance in mothers who have children with special needs. The method used in this research is a qualitative method with a case study approach. This study involved one subject and two informants. The subject of this research is a mother who has a child with special needs. Data collection methods in this study used interviews, observation, and documentation. This research is expected to reveal the process of self-acceptance experienced by mothers who have children with special needs. Based on the results of the study, the researcher obtained findings in the form of the subject's self-acceptance process from before knowing the diagnosis to after knowing the diagnosis. In the process of achieving s elf-acceptance as a mother of a child with special needs, the subject is also faced with various life struggles that are not easy for him to get through. The struggle carried out by the subject to the support he got was a trigger for the subject to reach the stage of acceptance of himself as a mother of a child with special needs.

Growth and development are two different processes that cannot be separated and are equally important for children in the critical period of the first 0-5 years of life because they will have implications for the child's quality of life in the future. This phase is often referred to as the "Golden Age" phase. Golden age is a very important period to pay close attention to a child's growth and development so that abnormalities can be detected as early as possible. This monitoring must be carried out regularly and continuously. Early age is a golden period and an important stage in the child's growth and development process considering that at this stage rapid development occurs and has long-term effects. Therefore, early detection needs to be done so that parents or teachers can anticipate it early so that growth and development disorders do not occur continuously. In Sungai Tuan Ulu village there is a growth measurement service at Posyandu which is carried out every month but so far there has never been a measurement of development, especially for toddlers at Cahaya PAUD. The use of the Pre-Developmental Screening Questionnaire (KPSP) as a developmental screening tool up to the age of 6 years really helps with careful development. Parents and teachers need to know the current development of their toddlers. So that if a developmental delay is found, it can be handled immediately. Therefore, the activities carried out in community service include early detection of toddler development with KPSP.

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.   Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

Academic procastination is an activity of delaying tasks or work, from starting to completing academic-related tasks, which is done intentionally and repeatedly. The research aims to determine and reduce the level of academic procrastination using self-management techniques. This research uses a quantitative method by distributing questionnaires to students, the questionnaire given contains 36 items using a Likert scale. After conducting a pre-test, the researchers found 7 students out of 36 students who had high procrastination scores. An intervention was carried out on 7 students using self-management techniques. Then a post-test was given to find out whether there was a decrease in high procrastination scores after being given the intervention. There are positive results that there is a decrease in the value of academic procrastination as seen from the results of the pre-test and post-test.    

Genetic algorithms are computer techniques inspired by the theory of evolution and genetics. Individual definition, chromosome initialization, chromosome testing, selection (crossover) and mutation are fundamental elements of genetic algorithms. Genetic algorithms are used to solve optimization problems, such as lesson planning, community services and traffic light adjustment. By producing the best combination of chromosomes, the genetic algorithm can achieve ideal results. The genetic algorithm produces appropriate planning data to avoid delays. This research uses the methods of data collection, individual definition and chromosome initialization. The result of this research is a service application designed to be able to plan efficiently through development using a genetic algorithm. Optimal planning occurs when processing planning data produces solutions that are efficient in terms of time, energy, and resources, and avoids conflicting schedules in the same place..

PT XYZ is a manufacturing company that produces various products, such as molds and several spare parts. The production process often experiences wasted time at the machine setup stage, known as dandori. To avoid production delays, companies need to increase their productivity. This research aims to propose the application of Lean Manufacturing methods, especially SMED, to reduce machine uptime by focusing on optimizing external activities in mold making. Through the application of the Single Minute Exchange of Dies (SMED) concept, fourteen internal activities were changed to eight internal activities, resulting in improvements with a reduction in machine setup time from 44 minutes to 22 minutes, or a reduction of 50%. The hope is that these results will increase the company's output significantly.

There are many benefits to implementing extracurricular activities in elementary schools, one of which is providing a platform for students to develop their hobbies, talents, and interests. This can be a solution to address the decline in moral values among teenagers as a consequence of the era of globalization and technological advancement. This research employs a qualitative method with interview data collection techniques, involving teachers and school principals from private elementary schools in the Cibiru District, Bandung Regency. The results of the conducted research include: The school implements extracurricular activities outside regular class hours, offering both mandatory and optional programs. Various activities, from arts to sports, cater to diverse student interests. The school aims to instill discipline, nurture character, enhance subject understanding, and boost students' skills. Despite challenges like scheduling conflicts and coach delays, the school proactively addresses them through pre-agreements and external facility rentals. Students enthusiastically participate, viewing extracurricular activities as a reliever from classroom stress.

Communicating is important for individuals to be able to interact with other humans. Communication makes it easier for humans to convey ideas, ideas, messages, and so on. In communicating, humans create speech acts as a manifestation of the process of communication. In the study of psycholinguistics speech acts are also closely related to a person's psychological state. The surrounding environment and various nearby elements of course affect a person's development in the process of speaking since infancy. One of the obstacles can also be caused by limited physical conditions. For example in people with Down Syndrome. Most of people with this syndrome have difficulty pronouncing words, even speech delays. For this reason, in this discussion the author will discuss the stages of speech act development in children with Down Syndrome in accordance with psycholinguistic studies. This type of research is descriptive qualitative, namely to examine and describe speech acts in children with Down syndrome at the age of 11 years. Researchers obtained data through interviews using the face-to-face note-taking technique (CTS). The data used goes through the following stages: a.) Data processing; b.) results and discussion; c.) Conclusion.

From the data at PMB Winastuty, Jetaksari village in 2022, there were several IUD acceptors (10) participants, MOW acceptors (2) participants, MOP acceptors (0) participants, implant acceptors (150) participants, injection acceptors (1,275) participants, pill acceptors (24) participants, and condom acceptors (0) participants. Moreover, most of them do not know what hormonal and non-hormonal contraception is and do not know about the contraceptive methods they use in terms of how to use contraception, the advantages and disadvantages of contraception, contraceptive indications, contraceptive contraindications, the time of use of contraception, side effects, and treatment with contraception. All they know is how to delay pregnancy so that it is not too close and at a low cost. To determine the relationship between the level of knowledge of the mother and the choice of contraception at PMB Winastuty in Jetaksari Village, Sayung District, Demak Regency, Central Java. This research is a quantitative correlation study using a cross-sectional approach and a purposive sampling method. In this study, all family planning acceptors who visited PMB Winastuty in 2022 totalled 1,461 acceptors. The average was made of 1,461 ÷ 12 = 121.75 per month, and it was rounded up to 122 acceptors each month, following the object under study, all hormonal and non-hormonal acceptors who visited PMB Winastuty. The sampling method in this study was purposive sampling with a total of 94 family planning acceptors. Data collection techniques used primary data collected through questionnaires and bivariate analysis using the Mann-Whitney test. Based on data analysis, the Asymp value was obtained. Sig 0.426 > 0.05. These results indicate that there is no relationship between the level of knowledge of the mother and the choice of contraceptive method.

The development of transportation in the city of Semarang, especially in the Banyumanik area, has an impact on increasing the movement of people, stuff and services. this greatly encourages an increase in transportation facilities and infrastructure in the Banyumanik area. An increase in the number of vehicles that is not matched by the development of infrastructure will cause conflicts on the road, especially at intersections or roundabouts. So far, on roads in the Banyumanik area, at certain hours there is often an ineffective traffic rush with road performance being an important infrastructure in transportation. This study used calculations based on MKJI 1997. The data collection was carried out by survey directly at the intersection location in this study determined 5 days and 3 observation sessions every day. It was found that the tirto agung intersection had 322 types of intersection and the highest traffic was on Wednesday 21 June 2023 with a traffic flow value of 3528 pcu/hour, capacity 2722 pcu/hour, degree of saturation 1.296, intersection delay 92.938 sec/pcu, queue probability 69.225% - 143.302%. Based on the research results, the performance value of the Tirto Agung intersection does not meet the 1997 MKJI requirements where the degree of saturation allowed for the unsignalized intersection type is <0.75, it is necessary to have a physical intersection engineering (APILL) or non-physical (Traffic Engineering) at the intersection location.

The purpose of this study was to identify and analyze the impact of audit opinion and audit delay partially on the quality of financial statements, with profitability variables as moderating. This research was conducted at Islamic commercial banks registered with the financial services authority during the period 2018-2022. This type of research uses a quantitative approach, the research population involves a total of 11 Islamic commercial banks. The sample in the study was selected using purposive sampling method, which resulted in 11 samples with observations for 5 years. Hypothesis testing in this study used a panel data regression model with the Fixed Effect Model (FEM) approach and for testing the moderation variable using the MRA (Moderated Regression Analysis) model. The results of this study indicate that the partial results of audit opinion have a positive and significant effect on the quality of financial statements, while audit delay has a negative and significant effect on the quality of financial statements, while profitability is unable to moderate the effect of audit opinion on the quality of financial statements. Meanwhile, profitability is not able to moderate the effect of audit delay on the quality of financial statements.  

Audit delay is the period from the end of the financial year to the date of the company's audit report. There are several factors that influence audit delays, such as change of auditors, audit opinions, and audit fees. The purpose of this study is to analyze the impact of Auditor Change, Audit Opinion, and Audit Fee on Delayed Audit. This research is a Systematic Review study where the method uses review, expression, structured evaluation, classification, and categorization of previously generated evidence based. The article in this study is downloaded from an online application namely google scholar with specific inclusion standards and exclusion criteria. The results of this study showed that the change of auditors would affect the audit delay, the audit opinion influenced the delayed audit, and the audit fee had no influence on the delays audit.

Work accidents are a phenomenon that often occurs in various industrial sectors. In the process of nation building, the role of the workforce is increasing, along with the various difficulties and risks they face. As a result, to increase national productivity, workers must be provided with protection, care and increased welfare. To ensure that all the steps required to obtain work accident insurance have been carried out correctly and clearly, BPJS procedures cover various aspects, such as registering participants, handling work accident cases, and paying compensation to victims. This journal is made using the library research method, which refers to the process of searching, collecting and analyzing literature or written sources such as books, reports and journals that are relevant to a particular research or study topic. One of them is for the workforce in realizing prosperity. Due to the important role of labor in achieving development goals, they have rights and obligations protected by law. Workers who experience work accidents can receive legal protection such as health services according to medical needs and monetary compensation. The rights and obligations of workers, employers and BPJS Employment are not affected if reporting work accidents is delayed to BPJS Employment and UPTD Employment Inspection.

Based on the results of this study, researchers found many factors and habits of students in the field, students feel burdened in completing assignments as a responsibility, students view the task as a heavy burden in doing the task as the responsibility of a student. Whereas students who have an academic attitude should, the more tasks, the more students work hard to add insight into doing tasks as the responsibility of an academic student. As for this research method, the researcher uses a qualitative research method with a library research approach. As for the findings of this study, researchers found that many students of the Ecumenical Theological College of Jakarta delayed in completing assignments as a responsibility that must be done optimally. After conducting research, researchers found many factors that hinder students in completing assignments, namely: playing games, playing social media, piling up tasks, difficulty finding references, easy sleepiness, no one motivates and hanging out with friends discussing something that is not important, so that the time to do the task is limited. The strategies that researchers can list to improve the stability and quality of motivation in completing assignments as the responsibility of students of the Ecumenical Theological College Jakarta include: Students make a priori scale.

Writing skills (maharah al-kitabah) are the highest of the four language skills. Writing is an activity that is related to the thinking process and expression skills in written form. Maharah Kitabah or also known as applied writing has a very important role in human life. Even in educational institutions, learning a foreign language is the main aim of writing skills. In general, writing skills have unique characteristics compared to other types of skills that have an impact on teaching methods. Therefore, every educator needs to look for effective writing teaching methods to improve student achievement. The most effective is the Total Physical Response method or known as Perfect Physical Response (TPR). In the 1960s, American psychologist James Asher developed the TPR method. This research uses a qualitative method, descriptive research type. In other words, this method provides comprehension practice through the use of physical drawing techniques during foreign language teaching at the initial level. This method has the following principles: First, teaching must reduce productive skills in language learning (spoken and written). Second, delay teaching speaking before the child's understanding has developed. Third, language skills acquired through hearing transfer to other skills (speaking, reading and writing). Fourth, teaching must emphasize the meaning of form.

This research aims to find out whether audit tenure, KAP size, audit rotation, and audit delay have an effect on audit quality in manufacturing companies with the food and beverage subsector listed on the Indonesia Stock Exchange (BEI) in 2019-2022, either partially or simultaneously. The type of data in this research is quantitative with secondary data. The sample used in this research was 30 food and beverage companies with 128 financial reports. The sampling technique uses purposive sampling technique. The analytical methods used in this research are logistic regression analysis and descriptive analysis. The results of this research show that audit tenure has a positive and significant effect on audit quality, while KAP size, audit rotation and audit delay do not have a significant effect on audit quality.

Growth and development disorders are a problem that is often found in society, so it is very important that all components involved in children's growth and development, namely parents, teachers and the community, can work together in early monitoring. The determining factors for the quality of a child's growth and development are constitutional genetic-heredo potential (intrinsic) and the role of the environment (extrinsic). Child growth and development disorders occur when there are genetic factors and/or environmental factors that are unable to meet the child's basic growth and development needs. Factors that influence a child's growth and development are genetic factors, and are more influenced by environmental factors and the diseases experienced by the child. Appropriate detection and intervention can optimize the quality of the child's subsequent growth and development. Babies who experience delays in development will make the baby's parents feel anxious and worried, which will affect how parents meet their baby's needs, such as mothers who do not encourage their babies to talk and mothers who do not exercise their hands and feet regularly at certain times. So that the baby has difficulty walking and lacks language, the lack of stimulation given to the baby will worsen the baby's developmental delays (Hurlock, 2002).Based on a preliminary survey conducted at the BP Nauli Community Health Center on 10 mothers who had babies, there were 5 mothers who did not provide stimulation to their children when their children were not going through the crawling phase and did not know the effect on the child's development, so based on these problems the researchers wanted to conduct research with the title "The Effect of Assisted Crawling Stimulation on the Crawling Ability of Babies at the BP Nauli Community Health Center, Kec. Siantar Let's See Pematang Siantar City in 2023   .

This research aims to analyze time and cost control on the ITC Pole Fiber Optic project managed by PT. LUM uses the Earned Value Management (EVM) method. EVM is an effective method for measuring project performance and progress by combining cost, time and completed work data. This case study uses secondary data obtained from project progress reports and PT financial data. LUM. Analysis is carried out to identify cost variance (CV) and schedule variance (SV) as well as cost performance index (CPI) and schedule performance index (Schedule Performance Index - SPI). The research results show that the ITC Pole Fiber Optic project experienced several deviations from the planned budget and schedule, with CV and SV showing negative values ​​at several project stages, indicating cost overruns and delays. The CPI and SPI values ​​obtained also provide an overview of the efficiency and effectiveness of project implementation. Based on these findings, several improvement steps are recommended to optimize time and cost control to improve project performance in the future. This research makes an important contribution in providing insight into the application of EVM in fiber optic installation projects and can be used as a reference in managing similar projects in the future.