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Setting a strategy in running the existing system in the company, therefore it is very important for the company to evaluate the management control system which is one of the basic functions of management. The object of the research is PT. JNE Indonesia, especially at Cikuda Jatinangor agents. This study aims to determine the state of the control system in JNE in the midst of the COVID-19 pandemic. The results of the study explain that the system that applies at JNE is still running well as evidenced by the absence of complaints from company employees, the implementation of activities that run normally, and the programs that are run in the midst of this pandemic do not make income decline JNE’s management performs the control systems very well, and ensures the security of packages that will be sent until they are received by costumers.

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

The impact of Covid 19 occurs in all aspects of life, even 80% of the impact occurs in the non-health sector. Therefore, the management of Covid 19 needs to involve all elements of society, including the campus community. The campus community is expected to actively take social action and be at the forefront of carrying out social change, including responding to disasters. Higher education is responsible for teaching awareness of various social problems to its campus community. Efforts made by the campus in carrying out prevention started from policy development, development of supporting instruments for the Covid 19 alert campus, mobilizing Covid 19 volunteers to the formation of the Covid task force team.  

                Elderly is a population at high risk of experiencing hypertension due to the aging process. The treatment of hypertension in the elderly is not effective yet, because it only reduces hypertension by 8%, the disease often recurs and requires a long process. Dry cupping therapy is one of the non-pharmacological therapies that are safe and fast through the skin suctioning techniques to reduce blood pressure in the elderly. This study aims to determine the description of the application of dry cupping therapy in reducing blood pressure in the elderly with hypertension in the Rowosari Community Health Center Semarang. This type of research is descriptive research with a case study approach. Subjects used were 2 respondents with criteria of age > 60 years, had first-degree hypertension, and were able to self-care. Blood pressure measurement using a sphygmomanometer. Dry cupping therapy interventions carried out for ± 15-30 minutes once a day. The results of data analysis showed that subject I decreased blood pressure from 150/90 mmHg to 140/90 mmHg and subject II decreased blood pressure from 150/90 mmHg to 140/80 mmHg. The conclusion of this study is dry cupping therapy influences in reducing blood pressure in the elderly with hypertension and is recommended as a nursing intervention in the management of blood pressure in the elderly with hypertension.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

Welcoming free trade, competition in the business world is getting tougher. As many companies emerge, according to the law of Supply and Demand, competition will arise between similar and dissimilar industries to dominate the market using various methods and strategies. When these companies or industries are established, they certainly have a goal to be achieved. Of the many goals that a company wants to achieve, it is to gain profit or profit. The author's anxiety in facing increasingly tough competition makes the author try to examine whether the calculation of overhead costs is in accordance with the accounting process implemented, because companies are required to be able to make decisions quickly and precisely, because being careful in making decisions will affect the continuity and development of the company, wrong One decision that must be taken in the management of a company is decisions and policies regarding costs.      

This study evaluates the quality of local government public services in fire disaster management. Using a descriptive qualitative approach, this study focuses on interviews, observation, and documentation techniques for data analysis. The results identified a shortage of firefighting equipment and a significant reliance on the sub-district as the primary coordinator with the DPKPB. Despite rapid response efforts from the subdistrict government, more public education on fire prevention and handling still needs to be done. The main challenges are inhibiting factors such as natural conditions, lack of public awareness, and lack of infrastructure. This research suggests improved equipment provision, more effective community outreach, infrastructure development, and coordination between agencies and communities to quickly and efficiently respond to fire emergencies.    

Background : Hypertension is a medical condition characterized by increased contraction of arteries which causes resistance to blood flow which increases blood pressure against the walls of blood through narrow blood vessels. Objective : To determine the effect of finger grip relaxation techniques and deep breathing on reducing blood pressure in hypertensive patients. Methods : Research design with descriptive method with case study approach. The implementation of Hypertension nursing care was carried out in the internal medicine room starting from June 15 to June 21, 2021. The subjects in this study were 2 patients suffering from hypertension morning and afternoon. Results : After being treated for 3 days, the results showed that the blood pressure of both patients decreased in patient 1 Mr “I” from 180/100 mmHg to 160/90 mmHg, in patients 2 Mrs “S” from 160/100 mmHg to 140/90 mmHg the pain scale of the two patients from 6 (moderate) to 3 (mild) the body is not weak, has started to be energetic and can sleep at night. cooperation between the health team and patients and families is very necessary for the success of nursing care for patients. Conclusion : With the management of finger grip relaxation techniques and deep breathing to reduce blood pressure in hypertensive patients with the results of the nursing evaluation the problem was partially resolved.

Jakarta Centre for Law Enforcement Cooperation (JCLEC) didirikan pada tahun 2004 sebagai sebuah inisiatif bersama antara Kepolisian Federal Australia dan Kepolisian Negara Republik Indonesia (POLRI). Tujuan JCLEC adalah untuk memberikan layanan kependidikan yang difokuskan pada bidang  Anti  Teror  dan  Kejahatan  Lintas  Negara.  Tujuan  penelitian  ini  adalah  untuk  menganalisis model pengembangan organisasi yang dilakukan oleh JCLEC dalam kapasitasnya membangun kerjasama multilateral dan untuk memberikan rekomendasi bagi masa depan JCLEC. Penelitian ini diarahkan untuk melakukan analisis bagaimana organisasi JCLEC dibangun dan dikembangkan dengan memperhatikan kondisi internal dan masalah yang terjadi dalam organisasi tersebut. Berdasarkan penelitian yang dilakukan, terdapat beberapa isu strategis, yaitu (1) Bagaimana JCLEC memberikan  pelayanan  terbaik  kepada  semua  stakeholder,  (2)  Ketidaksetaraan  SDM  antar  level dalam  struktur  organisasi,  (3)  Peran-peran  level  sub  manager  yang  belum  optimal,  (4)  JCLEC sebagai jembatan yang menghubungkan kepentingan banyak pihak, (5) Mempertahankan jaringan alumni dan prestasi, (6) Situasi pandemic Covid-19, (7) Persaingan NGO bersegmen sama, dan (8) Faktor politik antara pemerintah Indonesia dan Australia yang dapat mempengaruhi roda dan arah kebijakan JCLEC. Penelitian ini merekomendasikan JCLEC perlu mempertimbangkan pada upaya peningkatan kualitas pelayanan dari segi (1) pengembangan segi SDM atau personalia, (2) penempatan JCLEC secara strategis terhadap negara donor, (3) pengembangan dan pelaksanaan rencana pemasaran atau media komunikasi, (4) penguatan peran dewan pengawas dan dewan pembina JCLEC, dan (5) model daring dikembangkan untuk keberlanjutan JCLEC.

Main Objective: This study explores the work vacancy advertising for graphic designers in some countries and appraises differences in economic, and educational infrastructure. Background problem: The designer's role is changing and building a more critical advancement to the organization. The job and expertise of a graphic designer as commonly associated with boundless visual results, equally designing for flyers and having knowledge of typography and visual content. Apart from that, graphic designers job and competent in equal employment, study, and technology. The expansive work and skill set of graphic designers mien a challenge for lecturers and professionals alike to carry abreast of the work of graphic designers. Novelty: For design professionals and lecturers, employment provides an intermediary for compassionate labor advertising which can format academic activities and self-improvement intentions. In design research, job Ads bring information about the competencies demanded by employers in the design professional field as well as about the organization's level of knowledge of the profession. Research Method: This study uses the doc analysis method in traditional and digital graphic design job advertisements to investigate the skills that organizations seek when recruiting graphic designers. Finding/Result: The job and skills of a graphic designer are more expansive than repeatedly characterized. Graphic designers primarily provide digital and print jobs. Graphic designers primarily provide digital and print jobs. To do this kind of job, a graphic designer must have not only visual design experiences but also experiences generally identical with other areas, equally “business”, “project management”, and “research”. Conclusion: The results of this study indicate that job advertisements reverse the former during interpretive job advancement for graphic designers in the future. As a suggestion for investigating future professional development, design researchers should make more careful use of the opportunity and scope contributed by job advertisements. Keywords: Job Advertisement, Graphic design, Graphic Designer

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares.  This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model.  Key words : dividend policy, profitability, assets structure, corporate size, and debt policy

AbstractCommunication in disaster management uses a variety of media. In communication context, the media used as a channel for delivering messages that called the communication medium. This study aims to find the most effective disaster education communication based on a descriptive quantitative approach. Reserchers took samples aged 17-20 years old who had participated in disaster socialization activities that held by Meterorological, Climatological, and Geophysical Agency in Cilacap, Central Java, Indonesia and every respondent has had disaster experience. The number of research samples is 175 respondent. In the context of communication, the medium becomes important because it is a channel for delivering message.  An import function of communication is how medium can delivered message to be undesrstood together. The fuction of communication is providing information, education and persuasion. It was found that varioys activities have beed carried out such as Goes To School, which is used to deliver messages used some communication medium like pocket books, animated video, and power point template.  Fact findings related to the best communication medium  were sozialization (face to face meetings), films, public service advertisements, and roleplays. Meanwhile, animated learning videos in class are not very popular. Keywords: disaster education communication, communication medium, communication function

This research aims to test the relation between ownership structures and capital structure firm value of basic industry & chemistry firm. This research places the capital structure as a mediating variable for the relationship between ownership structure and firm value. The sample used is a company listed on the Indonesia Stock Exchange for the period 2014-2019, using a purposive sampling technique got 115 samples that meet the criteria. Data processing using the IBM SPSS 23 series program as an analysis tool. The result is that management's ownership has a negative effect on capital structure, and a positive effect on firm value, while institutional ownership has a positive effect on capital structure, and a negative effect on firm value. This study also found that capital structure is a mediating variable of the relationship between management ownership and firm value. Keywords: ownership structure, capital structure, firm value  

This study aims to determine the effect of managerial ownership, intellectual capital, capital structure on firm value with profitability as an intervening variable. The population used in this study are manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) 2018-2022. The sampling technique used is purposive sampling and data management using SPSS 16. This type of research is a research with a quantitative approach. The analytical method used is multiple regression analysis. The research results obtained based on the partial test (t test) obtained: (a) Managerial Ownership does not partially have a significant effect on Profitability (b) Intellectual Capital partially has a significant effect on Profitability (c) Capital Structure partially has a significant effect on Profitability. (d) Managerial Ownership partially has a significant effect on Firm Value, (e) Intellectual Capital partially does not have a significant effect on Firm Value (f) Capital Structure partially has a significant effect on Firm Value. (g) While for the results of intervening variables using path analysis test shows that managerial ownership and capital structure have a significant effect on firm value through profitability but intellectual capital cannot significantly affect firm value through profitability.

Pencucian pakaian dan layanan dry cleaning, yang saat ini dapat dijalankan di rumah atau melalui bisnis yang tersedia, menjadi semakin populer. Hal ini telah menyebabkan persaingan sengit di industri ini. Untuk mengatasi persaingan ini, diperlukan usaha untuk memperkenalkan dan mempromosikan layanan pencucian pakaian dengan menggunakan metode Customer Relationship Management (CRM). Tujuan utamanya adalah menarik lebih banyak pelanggan, menjaga hubungan baik dengan pelanggan yang sudah ada, serta efektif mengelola data pelanggan dan keuangan bisnis pencucian pakaian. Penelitian ini bertujuan untuk mengembangkan sistem informasi yang menggunakan metode CRM untuk meningkatkan interaksi yang positif dan nyaman dengan pelanggan. Dalam pengembangan sistem ini, bahasa pemrograman seperti PHP dan HTML digunakan, dengan penggunaan database PostgreSQL dan framework Laravel. Hasilnya adalah sebuah sistem informasi yang kompatibel dengan penerapan metode CRM, memberikan kemudahan bagi pelanggan dalam mencari informasi tentang layanan pencucian pakaian. Saran dari penelitian ini adalah untuk terus meningkatkan penggunaan metode CRM agar interaksi dengan pelanggan dapat lebih aktif dan efektif.

As an old educational institution, SMK Ma'arif NU 1 Ajibarang is growing rapidly, however it has not implemented Information Systems and Information Technology optimally in its business processes and does not yet have an Information Systems strategic planning portfolio. This is deemed necessary in making a strategic information system, in order to provide superiority in business competition. Information system strategic planning is one of the keys in implementing information systems and information technology in business activities. Strategic planning in this study uses themethod Ward and Peppard to compile an information system strategic plan at SMK Ma'aif NU 1 Ajibarang and AHP to determine the application roadmap. The results of this analysis define the information system strategic planning company in the form of an information system business strategy, information system management strategy and information technology, information system strategy, information system recommendations, future applications and implementation plans.

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

Clinic is a health service institution that is used to provide medical services needed by the community. The clinic aims to help improve the quality of health in the community and the clinic can be managed by the government or the private sector. In order to create good and fast service to the community, it can be supported by computerized accounting records. The purpose of this study is to determine the appropriate cash management accounting information system at DYNA Clinic in Banjarmasin, as well as to produce a Web-Based Cash Management Application Program This study found that all cash records at the DYNA clinic were still manual. The author suggests using a web-based cash management application program to help DYNA Clinic record patient data, record cash management transactions and make it easier to find information on cash receipts and disbursements.

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village