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The purpose of training therapy and functional activities in the elderly is to increase understanding of how to do exercise therapy and increase functional activities in the elderly in Raya Kahean Village, Simalungun Regency. The implementation method carried out in this community service activity is by conducting two-way discussions or communication and by conducting demonstrations by strengthening the process of internalizing knowledge because of direct practice carried out to the community, especially the elderly. The activity plan carried out is by conducting surveys, analyzing the needs of the elderly, socializing exercise therapy programs and functional activities to the elderly, as well as carrying out exercise therapy programs and functional activities, as well as evaluating whether the program is able to improve the health of the elderly in Raya Kahean Village, Simalungun Regency

Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing

Stroke is the sudden death of brain tissue caused by the lack of oxygen due to the impaired blood supply. Patients with stroke need to be given strengthen joints therapy, one of them is 300 lateral incline positions. The purpose of this case study is to analyze the position in stroke patients after the intervention of mobilization exercise every 2 hours for 6 days in Cempaka ward of RS Pantiwilasa Ciratum Semarang. The type of this research is descriptive case study approach method. The subjects of this study are two stroke patients with good functional outcomes, where the score for Modified Rankin Scale is between 0-2, willing to be respondents, never received a lateral 30? lateral incline therapy. The immobilization analysis is done descriptively and measured by Braden scale. Hence, the result of the study is the decrease of the risk shows by the changing of risk scale from 10 to 13. The recommendation of the research is the need of nurse consistency in mobilization to prevent decubitus in stroke patients.

The purpose of community service activities with the theme of Information Service on Reproductive Health in Young Women Aisyiah I orphanage member West City Banjarsari Solo is to provide knowledge about reproductive health in young women members of Putri Aisyiah I West Kota, Banjarsari, Solo in order to take care of themselves and prepare self as a prospective mother.The target of this community service activity is the realization of the guidance to maintain the health of femininity that can be used by young women members of Orphanage Princess Aisyiah I West Town, Banjarsari, Solo. So that helps the achievement of the goal effectively and efficiently is able to maintain the health of her feminine in a preventive and correct so that become healthy citizens.This community service is implemented by applying Brenstorming method, Lecture method, Question answer method, and Exercise method to make the material easy to receive and practiced completely by the members. Information service is conducted for one month with frequency of exercise once a week, place of execution at Princess Orphanage Aisyiah I Solo. Through this activity the members have knowledge about reproduction health, so as to strengthen the self-adolescent girls who entered the orphanage and finally the young women become members of a strong and productive society.Keywords: Information services, reproductive health.

The arrangement and management of Street Sellers (thereafter called PKL) in Surakarta City referring to Surakarta City Local Government’s Regulation Number 3 of 2008 about the Arrangement and Management of Street Sellers in Surakarta City is conducted, among others, by arranging and managing Street Sellers in Sunday Market Manahan Surakarta conducting activity every Sunday morning. Surakarta City government has devised to close street sellers of Sunday Market Manahan Surakarta in 2016. Solo Mayor, F.X. Hadi Rudyatmo devised to sterilize Manahan Stadion area from Sunday Market sellers’ activity. Pasar Tumpah (spilled market) generated in Sunday Market Manahan location will be relocated to other location. The policy is still processed currently by Surakarta City Government. City government wants to recover the original function of Manahan Stadium for sport activity purpose. So far, the existence of sellers utilizing road or sidewalk in Manahan Stadium area disrupts the people’s to do exercise. In addition, the pile of rubbish resulting from Sunday Market activity is so high. The cleaning service officers of Cleanliness and Gardening Service (DKP) working are often overloaded when cleaning the rubbish pile resulting from Sunday Market. This one-day trading activity takes three days to clean its rubbish. Through Youth and Sport Service (Dispora), in this case Surakarta City’s Local Technical Service Unit of Sport Infrastructure, Solo City Government released Joint Decree approved by Dispora, Trade Service of Surakarta City and Street Seller Association of Sunday Market Area. In the presence of Community Service activity, several benefits can be achieved: Successfully giving understanding to the street sellers of Sunday Market about Environment Orderliness in trading location, in Manahan Stadium area of Surakarta; successfully encouraging the street sellers to encourage the City Government’s program to recover the original function of Manahan Stadium for sport activity purpose for Solo City people, so that they no longer use road and sidewalk in Manahan Stadium area; successfully giving an understanding on the importance of maintaining the cleanliness of Sunday Market area, by obliging the sellers to clean rubbish after their activity has been completed; and successfully giving understanding on the importance of maintaining plant as the park (garden) in Sunday Market area. Keywords: Management and Arrangement, Understanding on Environment Orderliness, Street Sellers of Sunday Market

International Financial Reporting Standards are standards focusedin fair value approach on measurement and disclosure criteria that requirethe greater extent of the exerciseof professional judgment. This study aims tounderstand the exercise of auditor professional judgment in InternationalFinancial Reporting Standards (IFRS) in fair value of fixed assets, tounderstand the factors that contribution in exercising professional judgmenton fair value of fixed assets and what constrains that emerge whenexercising professional judgment in fair value of fixed assets as well assolution that can be done to overcome these problem.This study uses qualitative research methods with aphenomenological approach as it is meant to analyze and look for themeaning behind the experiences of the auditor in exercising their professionaljudgment. This study focused on the exercise of professional judgment on thefair value of fixed assets. The research was conducted through interviewswith auditors who work as public accountants in public accounting firm.Results of this study indicate that auditors exercise their professionaljudgment to review the appraisal value by assessing the reasonableness of theassumptions, methods and data used. Auditors exercise their professionaljudgment by considering the factors that influenced such as consideration ofmateriality, subjectivity, knowledge, and experience as well as factors such asthe audit job IFRS requirements, the nature of accounts, compliances withIFRS, audit history, engagement management, fraud risk and going concern.The auditor had no difficulties in using professional judgment in assessingthe fair value of fixed assets due to the existing appraisal valuation. Insteadauditor experienced problems when assessing the fair value of financialinstruments is important for future research. Finally, team work anddiscussion are solution that auditors used to overcome the problem inexercising professional judgment.