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Post-spinal anesthesia nausea and vomiting (PSANV) are common side effects that can affect patient comfort and recovery after surgery. This condition often disrupts the recovery process and may extend the post-operative care period. One non-pharmacological method that can help reduce nausea and vomiting is deep breathing techniques. This study aims to evaluate the effectiveness of deep breathing techniques in reducing the incidence of nausea and vomiting after spinal anesthesia. The method used in this study is a pre-test and post-test design, with an intervention consisting of deep breathing exercises for patients undergoing surgery with spinal anesthesia. A pre-test was conducted before the intervention to assess the incidence of nausea and vomiting in patients. After patients practiced deep breathing exercises for a certain period, a post-test was performed to evaluate changes in the frequency of nausea and vomiting post-operation. The results showed a significant reduction in the frequency of nausea and vomiting after patients practiced deep breathing techniques. This technique has proven to be a simple, safe, and effective method to enhance post-operative comfort. Therefore, the implementation of deep breathing techniques can be recommended as part of post-spinal anesthesia management in healthcare facilities to improve patient recovery quality.

Background: Obesity is a pathological condition due to excessive fat accumulation than is needed for body function. Pregnant women with overweight and obesity are at high risk and have been shown to be associated with increased complications in pregnancy. Cesarean section is a surgery to deliver a fetus by opening the abdominal wall and uterine wall. Generally, in cesarean section, spinal anesthesia is performed. Objective: to determine the hemodynamic picture of obese caesarean section patients with spinal anesthesia. Method: The method used is observational analytic with a cross-sectional approach and consecutive sampling technique. Data analysis uses parametric statistics. The data in this study are the results of differences in obese and non-obese patients. Data collection techniques in this study include documentation and observation. Results: The pre-anesthesia results obtained an average systolic blood pressure = 138.31 ± 17.528, an average diastolic blood pressure = 82.54 ± 10.643 and an average pulse of 100.69 ± 15.315, while the results after 5 minutes obtained an average systolic blood pressure of 105.31 ± 12.572, an average diastolic blood pressure of 61.15 ± 11.753 and an average pulse of 99.54 ± 18.963. Conclusion: Changes in blood pressure and pulse before spinal anesthesia with after spinal anesthesia in obese patients undergoing cesarean section showed a decrease in blood pressure and pulse in the 5th minute after injection.

This research aims to determine the effect of organizational culture that moderates the effect of work motivation on the performance of Moro Berkah Village Owned Enterprises (Bumdes) employees in Mororejo village, Kaliwungu, Kendal, Central Java. The background is from the relatively young age of the organization, as well as the unprofessional performance of Bumdes Moro Berkah employees. The independent variables in this study are work motivation and organizational culture as moderating variables. This research is a quantitative research, with data collection techniques through distributing questionnaires to 40 employees. The data analysis technique used simple linear regression analysis and moderated regression analysis (MRA). The results show that work motivation has a positive and significant effect on employee performance, and organizational culture strengthens the influence of work motivation on employee performance.

This research was conducted at PT Fajar Indah Anindya Medan. The level of work discipline that can be seen from the delay and absence of employees. Job promotion systems that are still based on seniority are not based on work performance and employee discipline. Punishment that has not been resolute to employees. The population and sample in this study were 42 employees. The sampling technique used is saturated samples Data collection techniques are pembainigain kueisoner, interviews and documentation studies. Data analysis uses validity and reliability test, classic assumption test, multiple linear regression analysis, determinant coefficient and hypothesis testing.Conclusions in the study that simultaneous job promotion and punishment affect the work discipline of employees of PT Fajar Indah Anindya Medan. Partially, job promotion influences the work discipline of PT Fajar Indah Anindya Medan employees. Partially punishment affects the work discipline of PT Fajar Indah Anindya Medan employees. The magnitude of the determination coefficient that the adjusted R Square value is 0.502 means that promotion and punishment can explain employee discipline at 50.2% and the remaining 49.8% (100-50.2) influenced by other variables outside of this study such as: compensation, leadership and supervision of work and so on

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

The provision of passive ROM therapy in the form of range of motion exercises on the part of extremities experiencing weakness and decubitus, this motion exercise is very useful to avoid complications due to lack of movement such as joint stiffness.. This study aims to knowing the ROM description in nursing care in stroke patients with impaired physical mobility. This case study uses descriptive method. This case study was conducted in 12 – 28 april 2021 by comparing two respondents with the same case and given the same action. The results of the case study conclude the application of passive ROM techniques performed in non– hemorrhagic stroke patients there is a weakness in proximity there is an effective an ineffective,. The results of of increasing muscle strength on Subject I from 5151 to 5352, meanwhile in Subject II from 5151 to 5252, this is because the first patient and his family are very enthusiastic and eager to exercise independently while the second patient have an obesity and his family also have motivation but it still difficult due to the severity of the deases. Application of ROM in both non hemorrhagic stroke patients gave different responses.

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit. The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.

This work is the result of research that describes the application of the law described in the Quran and Al-Hadith as well as the Law of IHL in addressing the concepts of Iddahh and Ihdad for career women. Usually, a woman not only becomes a housewife, but also contributes to the family home by working outside the home. The discussion in this study aims to uncover everything related to women's freedom to carry out activities outside the home, but there are also demanding and restrictive religious prescriptions that must be informed by research. The research method used is qualitative field research with a qualitative descriptive approach. Data collection techniques are carried out by observation, interviews and documentation. To get these answers, researchers used primary and secondary data. Both data were analyzed using qualitative analysis methods. The underlying problem is career women who do not go through the period of Iddahh and Ihdad according to Islamic law. Based on research in Jambesari Hamlet, Jambesari Darussolah District, it was found that many women whose husbands died or were divorced did not know the period of Eiddahh according to Islamic teachings. They only follow the local village customs. From the above results it can be concluded that a wan.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

The desired objective of this research activity is to examine and analyze the effect of compensation, motivation and job satisfaction on the work productivity of employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation. The population in this study were all production employees at PT. Nusantara Plantation IX Ngobo Ungaran Plantation, totaling 50 people. In this study, samples/respondents were taken from the entire population of 50 respondents, using saturated sampling techniques. Based on the discussion, the following conclusions can be drawn: Testing the compensation hypothesis on employee work productivity shows that the value of t count = 2.805 > t table = 1.684 with a significance number = 0.007 <α = 0.05 (significant). Thus, the hypothesis (H1) that compensation has a positive effect on employee work productivity is proven. Testing the hypothesis of motivation on employee productivity shows that the value of t count = 3.972 > t table = 1.684 with a significance number = 0.000 < α = 0.05 (significant). Thus, the hypothesis (H2) that motivation has a positive effect on employee work productivity is proven.

COVID-19 was first detected in Wuhan, Hubei Province, China. The virus spread rapidly, prompting the World Health Organization (WHO) to classify COVID-19 as a global pandemic. In Indonesia, the virus spread at a fast pace. According to WHO data, there have been 6,535,354 COVID-19 cases globally, with 387,155 deaths. A total of 216 countries, including Indonesia, have been affected by this virus. In Indonesia, there have been 29,521 confirmed cases with 1,770 deaths, while in West Nusa Tenggara (NTB), 798 cases and 22 deaths have been reported. The high number of cases has placed significant stress on the public, both mentally and physically, due to the pressures brought on by the pandemic. This study employed a Quasi-Experimental design with a sample size of 50 respondents, selected using the purposive sampling technique. The study aimed to assess the impact of progressive muscle relaxation techniques on reducing stress levels in the community of Kepulauan Yapen Regency. Based on statistical tests, the average stress score before the intervention was 16.80, which decreased to 11.58 after the intervention with progressive muscle relaxation techniques. There was an average reduction of 5.16 in stress scores, with a p-value of 0.000 <α= 0.05. Conclusion: This study concluded that progressive muscle relaxation therapy has a significant effect on reducing stress levels in the community during the COVID-19 pandemic in Kepulauan Yapen Regency.

COVID-19 was first detected in Wuhan, Hubei Province, China. The virus spread rapidly, prompting the World Health Organization (WHO) to classify COVID-19 as a global pandemic. In Indonesia, the virus spread at a fast pace. According to WHO data, there have been 6,535,354 COVID-19 cases globally, with 387,155 deaths. A total of 216 countries, including Indonesia, have been affected by this virus. In Indonesia, there have been 29,521 confirmed cases with 1,770 deaths, while in West Nusa Tenggara (NTB), 798 cases and 22 deaths have been reported. The high number of cases has placed significant stress on the public, both mentally and physically, due to the pressures brought on by the pandemic. This study employed a Quasi-Experimental design with a sample size of 50 respondents, selected using the purposive sampling technique. The study aimed to assess the impact of progressive muscle relaxation techniques on reducing stress levels in the community of Kepulauan Yapen Regency. Based on statistical tests, the average stress score before the intervention was 16.80, which decreased to 11.58 after the intervention with progressive muscle relaxation techniques. There was an average reduction of 5.16 in stress scores, with a p-value of 0.000 <α= 0.05. Conclusion: This study concluded that progressive muscle relaxation therapy has a significant effect on reducing stress levels in the community during the COVID-19 pandemic in Kepulauan Yapen Regency.

This study aims to determine the effect of work ability, incentives, and work discipline on work productivity at PT. Nayati Indonesia Semarang. The population in this study were all production employees at PT. Nayati Indonesia Semarang. The sample used was 82 respondents with simple random sampling technique. The data used is primary data, with data collection techniques using interviews and questionnaires, and data analysis used is multiple linear regression analysis. The results showed that the value of the coefficient of determination was 0.685, meaning that the variables of work ability, incentives, and work discipline could explain the variation in work productivity variables of 68.5%. The results of hypothesis testing with the statistical t test show that (1) Work ability has a positive and significant effect on work productivity, (2) Incentives have a positive and significant effect on work productivity, and (3) Work discipline has a positive and significant effect on work productivity.

The study aims to describe the sacrament of reconciliation as the renewal of the life of faith for the people in  the Stasi of St. Peter Majundre Parish of St.  Paul Buntok. Through this study, people are expected to realize and live the sacrament of reconciliation as a renewal of life in the life of the faithful. The type of research used is qualitative research with data collection techniques using interviews, and documentation. The data processed by 10 informants divided into two parts, namely eight people consisting of people in the Stasi St. Peter Majundre, one person working as the head of the parish in Stasi St. Peter Majundre and also one person working as Parish Priest in St. Paul Buntok Parish. Data analysis techniques use Miles and Huberman's theory which is divided into three stages, namely data reduction, data presentation, and inference.

This study aims to find out how the people’s participation  in following the deepening of Scriptures in the Parish of Saints Peter and Paul Ampah.   This research is based on the phenomenon that occurs in the field that the deepening activities of Scripture are still less desirable to the people. The involvement of people in participating in the deepening activities of Scripture in Santo Petrus and Paulus Ampah Parish is still lacking, both before the Covid-19 pandemic and during the current Covid-19 pandemic. The  type  of  research  used  in  this  research  is  descriptive  qualitative research. This research was conducted on May at the parish of Saints Peter and Paul Ampah in particular in four neighborhoods: the neighborhood of Saint Sicily, the neighborhood  of Santa  Maria,  the  neighborhood  of Saint  Joseph  and  the neighborhood of Saint Francis. The informants are 14 people consisting of   1 Parish Priest, 3 Catechists, 4 environmental chairmen and 6 parishioners. Data Collection techniques through observation, interviews and documentation. The data analysis techniques used  is the model of Miles and Huberman wich consist of three stages, data reduction, data presentation and conclusion drawing.

This study aims to determine the liturgical activities of OMK in Sebabi Community of St. Joan Don Bosco Parish of Sampit. The intended liturgical activity is the participation of OMK in taking part in liturgical tasks, such as participating in the celebration of the Eucharist, worship of the word without a priest, singing practice (choir), as lector I or II in the Eucharistic celebration , as psalmist and so on. This study used qualitative research methods. The source of data in this study was OMK in the Sebabi Community of St. Joan Don Bosco Parish of Sampit.   Data   collection   techniques   used   in   this   research   are   interview, observation, and documentation techniques. The place of research is in the Sebabi community of St. Joan Don Bosco Parish of Sampit. The informants in this study were ten of them who were grouped into three, namely a Priest as a mentor of OMKs, community leader and OMK. The research steps include determining the theme, informant profiles, interview with informants, reflection, implications, synthesis and prospects.

This study aims to describe the awareness and involvement of the people in church life at Santa Theresia Km.26 Patas 1 station. This research was based on phenomena or what happened in the field, that awareness and involvement of people in church activities is still not actively involved. This type of research is descriptive qualitative. Data obtained by using interviews and documentation. The research was conducted in June at Santa Theresia Km.26 Patas 1 station. There were 8 informants in this study consisting of parish priests, community leaders, and people at Santa Theresia Km.26 Patas 1 station. Data analysis techniques used the Miles and Miles model. Huberman which consists of 3 stages, namely reduction, data presentation, and drawing conclusions.

This study aims to determine the effect of social media on learning outcomes in PAK (Catholic religious education) learning at Santa Maria Palangka Raya Middle School, especially for class VIII students. Through this research, the researcher wants to see further whether there is an influence of social media on the learning outcomes of Catholic Religious Education. This study uses a quantitative approach. The research location is at St. Catholic Junior High School. Maria Palangka Raya. The research population is all students in class VIII. The research sample is class VIII B and C taken by cluster random sampling technique. Data collection techniques used questionnaires distributed via google form and additional interviews with Catholic religious education teachers. The data analysis technique used Pearson's product moment correlation technique.