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This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75.  From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia    

The company's reputation is an intangible asset that is very valuable for public companies in the midst of capital market developments. Therefore, the implementation of risk management is needed to mitigate the reputational risk that arises. This study aims to provide an overview of the analysis of reputation risk management at PT Jasa Marga (Persero) Tbk. The results of the discussion analysis can be concluded that in the period 2018 to 2020 PT Jasa Marga has experienced reputational risk and has been responsively handled by reputation risk management. The existing problems tend to be related to negative publicity and misunderstandings with the media regarding news of construction services, toll road operations, as well as the extent to which projects operate and services are successfully implemented. Mitigation efforts in risk management as a whole intersect with increasing clarification, updating information, as well as building a communication network with the media, optimizing the role of the media, and building a media partnership network. The outputs of this research are the results of the Reputation Risk Management Analysis at PT Jasa Marga and scientific articles in national journals/seminar proceedings

Chronic energy shortage in pregnant women can have a number of consequences significant negative impacts on the health and development of the mother and the fetus. The study aims to analyze the impact of chronic energy deficiency on pregnant women based on an overview of the existing literature. The study involved analysis and synthesis of a variety of reliable sources that included scientific research and related health reports. Results of literature reviews suggest that chronic energy deficiency in pregnant women can lead to a variety of health problems. Pregnant women who experience chronic energy shortages have a higher risk of experiencing persistent fatigue, unwanted weight loss, and a decrease in physical strength. In addition, chronic energy shortages can also cause problems on the mother’s immune system, increase the risk of infection, and affect the body’s ability to recover after childbirth. To raise awareness about the dangers of chronic energy shortages on pregnant women, further research is needed to understand the underlying mechanisms and the effectiveness of appropriate interventions. Thus, this information can be used to improve prenatal care and provide the necessary support for pregnant women to ensure optimal health and development for the mother and fetus.

Online check in is an online service check in for passengers by their personal smartphone that can be done anywhere within a maximum of 30 minutes before flight. In its implementation, passengers of Citilink Airlines at Bandung Husein Sastranegara International Airport still have several problems when using this service that leads to the implementation of online check in is not optimal. The purposes of this study are to examine: 1) The constraints experienced by passengers when traveling online check in, 2) Efforts to optimize implementation of online check in. This study uses a qualitative method with a descriptive approach. Data collection was carried out through observation techniques, interviews, literature studies, and documentation. To prove the validity of the research data, source and method triangulation tests were carried out. The results showed that the common problems experienced by Citilink Airlines passengers at Bandung Husein Sastranegara International Airport when using online  check in are unstable signal, error on website, fault input of booking code and the passenger's last name, as well as the passenger's lack of understanding and enthusiasm for the online check in itself. Based on these problems, the optimization efforts undertaken include the provision of wifi at airports, diversion from online check in to check in counter, as well as more active education from officers to passengers about online check in. 

Community Service (PKM) was held in Meramun Hamlet, Janjang Village, Tayan Hulu District, Sanggau Regency, West Kalimantan. The methods used by the service team are field observation and library research. The implementation of this PKM aims to offer ideas on the problems found by the PKM service team at the place where the activity was carried out, namely: Some early childhood children in the Meramun hamlet have begun to experience moral degradation, such as not respecting their parents, swearing at them, and not having good manners when communicating. So as a contribution of thought from the PKM service team, namely, providing educative-pedagogical education to early childhood in the Meramun hamlet about eight important points of moral intelligence that they must know and apply, namely: Empathy, conscience, self-control, love, respect , tolerance, fairness, and courtesy. The final conclusion of the PKM service team is that moral intelligence is one of the main indicators that is able to form generations of noble character and fear of God.

This study analyzes the causes, consequences and solutions to portrait poverty in post-reform Mojokerto Regency, including: Poverty Line, Number of Poor Population, Percentage of Poor Population, Consequences and Solutions to Post-Reform Poverty. Poverty is a very dynamic problem that depends on the challenges faced. In Indonesia, each government period has its own focus and character in efforts to reduce poverty. Preparing for the analysis requires information to be used in the research process. Information in the form of research published by the Central Bureau of Statistics of Finland (BPS), other information from the BPS of East Java Province, BPS of Mojokerto Regency, using time series data (time series data) at least from the most recent period of 3-5 years, and using djpb data from the Indonesian Ministry of Finance. The results of the study show that the poverty line is known to be directly proportional to the increase in the number of poor people in 2020. This indicates that the increase in the price of food and other staple goods will be far above the average. spending of the poor. The very poor and the poor remained in place, while the near poor became even poorer as their spending could no longer keep up with the rising poverty line. It is hoped that during this reform period, the Mojokerto Regency Government will be able to overcome the impacts and consequences and find solutions or steps to reduce the current poverty problems in Mojokerto Regency.

This research aims to analyze the conservation or solutions to flood disaster problems as a community need with a healthy environment. The research was conducted in Sukasari District, Bandung City, West Java Province, with an area of 6.27 km2. The method used in this paper is descriptive analysis and the data used is secondary data. Based on the analysis of the flood hazard map for Bandung City, the research results show that the entire area of Sukasari District is highly prone to flooding. Based on the findings, the overflow of the Cidurian, Cipamokolan, and Cibeureum rivers poses a threat of flooding in Sukasari sub-district. Green Open Spaces in Sukasari District consist of 16 location points spread across 3 sub-districts. The utilization of Green Open Spaces serves to maintain ecosystem balance and increase the availability of clean air and water catchment areas. Solutions to reduce flood disasters include reducing the level of risk, decreasing vulnerability, and enhancing community capacity.

The purpose of this research is to find out and describe the effectiveness and efficiency of implementing the siskeudes application as well as the constraints or obstacles to financial management in Rejosari Village, Pakis District. This research uses a qualitative approach with a qualitative descriptive research type. The data used in the study were obtained through interviews and observations at the Rejosari Village Hall office. Data analysis using data reduction, data presentation and verification. The results showed that the implementation of the siskeudes application in Rejosari Village was quite effective and efficient in helping the village government manage its finances. The village financial management procedures that will be carried out include the planning, implementation, management and reporting/accountability stages. However, there are still some problems in its operation but it doesn’t really affect the system used. The village financial system is very important in the village economy, where good and structured village financial management can create optimal accountability and transparency.

The enactment of Law No. 24 of 2009 concerning Flags, Languages and State Symbols and the National Anthem which is confirmed by PP No. 57 of 2014, Minister of Education and Culture Regulation No. 42 of 2018, and SK No. 0424/I/BS.00.01/2022, of course, must be obeyed by all Indonesian citizens. Governance of correspondence in government agencies is one that is regulated in the law, in particular Article 33 paragraph 1 which reads "Indonesian must be used in official communication in government and private work environments". Meanwhile, linguistic problems, such as spelling errors, word choice errors, sentence meaning errors, sentence composition errors, are rarely considered. There are many versions of letters sent by government agencies, especially at the village/kelurahan level. There are many variations and there is no standard one related to this correspondence because government officials do not yet have standard guidelines. There are so many mistakes made by government officials in making official letters. The target group for this community service is the sub-district in Donorojo Village, Mertoyudan District, Magelang Regency, Central Java Province which consists of 12 hamlets. This community service program will be carried out in three stages, namely planning, implementation, and evaluation. The implementation of the program is planned to last 6 months starting in mid-2023. This implementation begins with planning, implementation, and ends with evaluation.  

Employee performance is the result of work in quality and quantity achieved by an employee in carrying out their duties in accordance with the responsibilities they provide (Mangkunegara, 2009:9). The demand for high employee performance has indeed become a part of all companies. However, the current facts show that not all employees have high performance according to company expectations. There are still many employees who have low performance, as happened to Bank Jatim Surabaya employees in the initial findings in the field which showed that some employees of Bank Jatim Surabaya experienced problems related to performance as seen from not achieving targets on marketing employees.

The Lost and Found Unit is a work unit that has duties and responsibilities in handling passenger luggage. If there is a problem with the passenger's baggage, the passenger can immediately report it to the Lost and Found unit so that efforts are made to handle it. In serving the Lost and Found unit, it hopes to deal directly with passengers, so of course the service provided must be better. The purpose of this research is to find out the procedures for handling Delayed Baggge, damaged baggage by Lost and Found unit officers, factors causing problems and what efforts are made by Lost and Found unit officers in order to reduce the occurrence of cases. This study used a qualitative method with data collection in the form of observation, interviews and documentation, in which this study interviewed 5 informants from the Lost and Found unit officers. The results of this study indicate that Lost and Found unit officers have followed Standard Operational Procedures (SOP) and Job Desks in handling cases of Delayed Baggage and damaged baggage. Factors that cause problems include Human Error, Check In Counter, Airport Facilities, Make Up Area, Loading and Unloading processes, Misrouted, minimum Connection time and passenger baggage. Efforts made by Lost and Found unit officers in order to reduce the occurrence of cases by controlling every activity and reminding officers to be more careful, thorough and focused when doing work. Officers must prioritize Safety and Security and comply with the established SOP.

The characteristics of coastal plants in the form of river estuaries, estuaries, and deltas in protected areas in the sub-tropics and tropics are the notions of mangrove plants. It can be concluded that mangrove plants are ecosystems that exist between sea and land with conditions in the form of productive and extensive forests. Mangrove plants are also often called coastal forests, mangrove forests, brackish forests, tidal forests because mangrove plants live near the coast and have an important role in their ecological value to support coastal development activities and marine conservation. This research aims to find out the benefits and functions of mangroves, the types of mangroves, the meaning of mangroves, their role in overcoming some of the existing problems, as well as the differences before and after the planting of mangroves on the coast of Sine Tulungagung. This research method uses qualitative data which is a method for collecting and conducting observations, interviews, documentation, and analysis of various documents such as written documents, namely various journal reference sources and others in a descriptive way.

Incubators are organizations that support and guide new entrepreneurs in developing their businesses. Incubators can help new entrepreneurs develop products, create strategic business, marketing, operational management and financing. Financial management is a measure of the performance of a business which is characterized by good financial records. New entrepreneurs need to have skills or knowledge of financial management which is a vital part of the company. Startup companies in Indonesia are always innovating in providing solutions to problems that occur in Indonesia. Funding is important for startups so they can develop their business, expand their market, and improve their products. Proper funding will help startup businesses expand and achieve their goals. The research method that the writer uses is descriptive qualitative research. The role of the incubator for startup financial management to obtain funding is to provide assistance and assist startups in drafting budgets, achieving profit targets, and preparing financial reports..    

Each agency in carrying out its activities has goals that must be achieved. To achieve or realize these goals, each agency must be good at choosing strategies, especially there is human resource planning which in essence is focused on certain steps taken by management. For the availability of a permanent workforce to occupy the position and the right time in order to achieve the goals and various targets set. Employee placement is expected to make an adequate contribution to the organization in addition to being an effort to develop human resource competencies in the organization. With improper placement, a person's performance will not match the expectations of management and organizational demands, thus they display low work productivity which can result in boredom and boredom. Theoretically, the placement of employees in an organization must have an adjustment between the qualifications or educational background of employees with the qualifications of the job they will carry. To find out whether the placement process is successful or not, what the company can do is to evaluate employee behavior and work performance in the form of a work presentation assessment. The ability of employee resources is often hampered if faced with job placement problems.  

A company in achieving its goals needs good strategic management, including through management evaluation and control. However, in Indonesia there are still some problems in the performance implementation process. This study aims to analyze the evaluation and management methods in measuring and controlling company performance. The study has a qualitative descriptive approach with data generated from relevant journals. As for the results of discussions on this study, both evaluation and management control will play a crucial role in measuring corporate performance. With management evaluation and control, company goals can be achieved as planned

The community service carried out in Pelutan village aims to train participants to have the knowledge and information to do troubleshooting or detect motorbike damage. To achieve this goal, training was carried out using the counseling method by delivering material on troubleshooting and how to handle motorcycle damage. The activity was attended by 18 participants. Methods of implementing activities include: preparation, implementation, and reflection. Preparation is carried out by analyzing the problems and needs of the training participants. The implementation of the activity is carried out using the lecture method (question and answer) followed by a reflection stage. The end result of the community service activity is that participants can troubleshoot motorcycle damage and know how to handle it. The results of the analysis of the activity reflection questionnaire are as follows: 1) Understanding of troubleshooting material scores 92 %; 2) The benefits of the activity material presented with a score of 90%; 3) The level of pleasure or satisfaction of participants in the activity gets a score of 80%. Based on the reflection data of community service activities, it was concluded that the implementation of community service received a good response, hoping for further follow-up.

Sleep quality is a state lived by an individual to produce freshness and fitness after waking up. If a person's sleep quality is poor it will cause a decrease in the body's immune system and Hb levels which causes the individual to feel easily tired, sleepy and susceptible to disease. Adolescents are identified as a population at high risk of experiencing sleep problems which disrupt sleep quality. Accumulated work and lifestyle are one of the factors causing poor sleep patterns in adolescents which makes it easier for them to experience sleep disturbances. Adolescents with high risk certainly need adequate knowledge regarding the importance of maintaining quality sleep related to the body's immune system and Hb levels. Increased knowledge and examination can be carried out by laboratory personnel with health counseling and laboratory tests. The purpose of this community service is to increase the knowledge of adolescents to maintain good quality sleep so that Hb levels and body immunity are maintained. This community service implementation method consists of three stages, namely the preparation, implementation, and evaluation stages. At the implementation stage, an examination of Hb levels and counting the number of types of leukocytes was carried out as well as education related to the effect of sleep quality on Hb levels and the body's immune system. As a result of community service, adolescents have obtained health status through laboratory tests and good knowledge about the effect of sleep quality on Hb levels and body immunity.

This study aims to identify the problems faced and develop strategies for developing UMKM as a form of optimization in improving the economy in Tamansuruh Village Banyuwangi. This research method uses a descriptive qualitative approach. Data collection techniques used are observation, interviews and documentation. Data analysis used interactive analysis consisting of reducing data, presenting data and drawing conclusions. The results of this study indicate that in general the problems faced by MSME actors in Tamansuruh Village include capital, marketing, human resources, facilities and infrastructure, the introduction of information technology, so that UMKM in Tamansuruh Village have not been able to run optimally. the strategies obtained are minimizing financing, considering the risks of the decisions made and conducting professional recruitment.

. Fraction is one of the materials in mathematics subject in class VII odd semester, which students must master well. Because this material continues from elementary school. Fraction is related to every day, and many problems use the concept of fractions. The research aims to describe the errors according to Newman's procedure, which students carry out to solve the issues. The methods used in data collection were tests and interviews. The written examination was given to class VII 15 students as the subject. The test questions consist of 4 item description questions, then from the results of the written test of 5 students who made mistakes according to the Newman procedure. The results of research that have been carried out on students according to Newman's approach in solving fractions questions as indicated by the results of their daily tests, the most frequent error is the process skill error and encoding error with a percentage of 58,33%, the transformation error is 51,66%, comprehension error 41,66% and the last percentage of reading error 25 %. The causes of student errors include being unable to read correctly, not understanding fractions, and being unable to determine the formula or steps to use, such as making mistakes in the calculation process and writing wrong information or answers.

The misdiagnosis of student problems by guidance counselors or BK teachers is a serious concern in counseling services at MAN 4 Medan. This study aims to identify the forms of misdiagnosis of student problems by guidance counselors or BK teachers, the impacts of misdiagnosis, and appropriate handling efforts in BK services at MAN 4 Medan. This study used a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation. The informants in this study were three guidance counselors or BK teachers and ten students from grades X and XI. Data were analyzed using qualitative data analysis techniques. The results showed that the forms of misdiagnosis of student problems by guidance counselors or BK teachers consisted of three types, namely errors in identifying problems, errors in evaluating problems, and errors in determining actions. The impact of misdiagnosis was the incorrect handling of student problems, resulting in problems not being resolved well and potentially worsening the situation for students. Appropriate handling efforts in BK services at MAN 4 Medan include improving the quality of training and supervision for guidance counselors or BK teachers, increasing collaboration between guidance counselors or BK teachers and subject teachers and parents, and increasing the utilization of information and communication technology in counseling services. In conclusion, misdiagnosis of student problems by guidance counselors or BK teachers has a significant impact on students and requires appropriate handling efforts in BK services. Therefore, there needs to be serious attention to the implementation of BK services at MAN 4 Medan to avoid misdiagnosis that can harm students.