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Dry lips are caused by the effect of the epidermis tissue of the lips both in cold and hot temperatures. The lip scrub moisturizes and nourishes the lips, making them look fuller, healthier, and hydrated. This study aims 1) to determine and explain the process of making Sugar and Honey Scrub. 2) To find out how to use Sugar and Honey Scrub on dry lips. 3) To know the changes of dry lips after doing Sugar and Honey Scrub. The method used in this research is experimental research, literature, documentation and interviews. The experiment was carried out at the Laboratory of the Cosmetology Study Program of the Kartini Academy of Social Welfare, Jalan Sultan Agung, No.77, Gajahmungkur Village, Gajahmungkur District, Semarang City. The formula is 1) 17g sugar, 10g honey 2) 17g sugar, 7g honey 3) 11g sugar, 6g honey. Experimental research results show Sugar and Honey Scrub in the third experiment, 11g honey and 6g sugar produce pale yellow color, sugar aroma, soft texture. The public test was carried out to 30 Panelists. In the third experiment, the average color was 1.7, Aroma 2.4 and Texture 2.7. Changes After 1 time using the Sugar and Honey Scrub, the lips look moist, supple and healthier. Thus, it can be concluded that there is a new innovation opportunity, namely Sugar and Honey Scrub for treating dry lips.

Ultraviolet light is commonly used as a laboratory sterilization method to complement chemical sterilization. Until now, there has been no standard reference for the use of exposure time and exposure distance that can be effectively used for sterilizing laboratory rooms. Based on this, it is necessary to conduct this research to test the effectiveness of ultraviolet irradiation in the laboratory with varying exposure times, including 0.5, 1, 1.5, and 2 hours with an irradiation distance of 1, 1.5, and 2 meters. This experimental research was conducted at the Medical Laboratory of the Mangunwijaya Catholic Polytechnic of Medical Laboratory Technology Program. Capture of airborne microbes using the settle plate method. The results showed that the percentage reduction in the number of microbes before and after irradiation was 96.30, 62.97, 85.18, and 59.26 CFU/m3, respectively, for exposure time 0.5, 1, 1.5, and 2 hours, while the percentage decrease in the number of microbes for distance 1; 1.5; and 2m is 66.67; 67.74; 64.71 CFU/m3. The conclusion was that the adequate time to reduce the number of air microbes was 0.5 hours, while the effective distance was 1.5m.

Laboratory examination is very important to diagnose a disease, one of which is the examination of total cholesterol to diagnose heart disease, this examination uses serum samples obtained from blood clots that have been centrifuged, various variations of freezing are carried out to accelerate the examination results ranging from blood that is immediately centrifuged and blood that is allowed to freeze for 5-10 minutes, while according to PERMENKES No. 43 of 2013 to get blood serum allowed to freeze for 20-30 minutes at room temperature which is then centrifuged. This study aims to determine the results of differences in total cholesterol levels in blood samples immediately centrifuged and blood samples that are allowed to freeze at room temperature 260C for 10 and 20 minutes before centrifugation. The method used in this study is an experimental research method, this examination uses the CHOD-PAP enzymatic colorimetric method. For data analysis using the SPSS program using the one way anova test. This study was conducted on 15 respondents obtained from students of An Nasher Health Analyst Academy Cirebon randomly. The results of the examination of total cholesterol levels in blood samples that were immediately centrifuged had an average value of 205.8 mg/dl with the lowest value of 112 mg/dl and the highest value of 314 mg/dl, while in blood samples that were allowed to freeze for 10 minutes had an average value of 188 mg/dl with the lowest value of 144 mg/dl and the highest value of 278 mg/dl, and in blood samples that were allowed to freeze for 20 minutes had an average value of 142.6 mg/dl with the lowest value of 95 mg/dl and the highest value of 186 mg/dl. The results of this study indicate that there is a significant difference in total cholesterol levels in blood samples immediately centrifuged and blood samples left to freeze at room temperature 260C for 10 and 20 minutes before centrifugation.

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

Masalah pokok dalam penelitian ini adalah: bagaimana perencanaan, pengembangan dan implementasi  manajemen pendidikan karakter serta bagaimana implementasi kegiatan bisnis di SMKN 7 Kota Serang dan SMK Bismillah . Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriftif melalui observasi, wawancara, dan dokumentasi, dalam upaya mendeskripsikan perencanaan dan pengembangan manajemen pendidikan karakter melalui kegiatan bisnis, dengan nara sumber dari unsur pejabat dan staf. Hasil penelitian menunjukkan bahwa perencanaan dan pengembangan manajemen pendidikan karakter melalui kegiatan bisnis secara umum telah dilaksanakan dengan baik dan tahapan-tahapan yang dilakukan sesuai dengan aturan, dimulai dari tahapan perencanaan yang mencakup perumusan visi misi, penyusunan Strategi, kebijakan, penganggaran, dan prosedur. Tahapan Pengembangan mencakup penerapan budaya sekolah dan eksplorasi diri. Tahapan Impelementasi mencakup sistem rencana program dan kegiatan, penganggaran pelaksanaan dan pengawasan.  

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.

Presence is an activity that aims to determine the level of attendance of a person in an agency, school or company. One of the problems that occurs is the student attendance system at STMIK Rosma Karawang due to cheating when making attendance at lecture activities begins. By looking at the problems contained in STMIK Rosma Karawang, a program is needed. To create a program requires a method. The method used is a waterfall as a software development method. The proposed database design is a DFD (Data Flow Diagram). Implementation of the program using Android Studio. With the design of the program is a solution to solve problems that exist in the presence system at STMIK Rosma Karawang, and can achieve an effective activity in supporting activities at STMIK Rosma Karawang.

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

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

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

Perkembangan teknologi semakin maju, kemajuan perkembangan ini dapat memberi keuntungan kepada masyarakat seperti perkembangan pada bidang Kesehatan seperti pada penelitian ini yang membuat aplikasi monitoring kadar gula darah dan tingkat dehidrasi dengan menggunakan MIT App Inventor. MIT App Inventor sendiri merupakan aplikasi web sumber terbuka yang dikembangkan oleh google. Dalam pembuatan aplikasi di MIT App Inventor programnya menggunakan blok-blok yang sangat mudah. Aplikasi ini dapat memonitoring kadar gula darah dan tingkat dehidrasi karena terdapat bantuan dari Bluetooth hc-05 yang berfungsi sebagai komunikasi data pengiriman data monitoring dari Arduino ke android.

Berdasarkan data sekunder, penyakit hipertensi mengalami peningkatan setiap tahunnya. Survey awal yang dilakukan di Puskesmas Wori bulan oktober ada 27 kasus hipertensi dan meningkat pada bulan November sebanyak 115 kasus hipertensi. Tujuan penelitian ini untuk mengetahui Hubungan perilaku keluarga dalam program gerakan masyarakat hidup sehat (GERMAS) dengan penyakit hipertensi di Puskesmas Wori. Metode yang digunakan yaitu deskriptif analitik bersifat Cros Sectional. Sampel dalam penelitian ini yaitu 30 responden dengan teknik pengambilan sampel Accidental Sampling. Data dikumpulkan menggunakan kuisioner dan lembar observasi, selanjutnya diolah menggunakan SPSS dengan uji statistic Continuity Correction. Hasil dalam penelitian didapatkan nilai ρ = 0,001 dengan tingkat kemaknaan (α) = 0,05 artinya terdapat hubungan antara perilaku dalam pelaksanaan program germas dengan kejadian penyakit hipertensi di Puskesmas Wori. Kesimpulan yaitu Sebagian besar lansia di Puskesmas Wori memiliki perilaku dalam pelaksanaan GERMAS yang kurang baik. Sebagian besar lansia di Puskesmas Wori memiliki penyakit hipertensi. Disarankan agar program Germas dapat ditingkatkan di Puskesmas Wori.    

Introduction. Leadership is a very decisive factor in the success of an organization. Spiritual leadership that is applied at the hospital are believed to be capable of evoking motivation of nurses can further improve the implementation of nursing care. The purpose of this research is to know the relationship of Spiritual Leadership With the nurse Performance in performing Nursing Care. Research methods. done using penilitian Type used is Descriptive Analytic with Crossectional draft. The sample numbered 36 respondents using Simple Random Sampling techniques. Data collection is done by distributing questionnaires and observation sheets. Furthermore the data that has been collected is processed using computer-assisted program SPSS version 16.0 for analysis by using the chi square statistic test with significance level (α) 0.05. The results. in this study, there is a Spiritual Relationship With the nurse Performance Leadership In Implementing Nursing Care. Obtained p = the value of 0,018 showed < α = 0.05. The discussion. The results of this study expect can add information that can be used to improve the performance of the nurses in the care of nursing.            

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Dalam penulisan skripsi ini, penulis membahas tentang pentingnya penggunaan media audio visual dalam menciptakan semangat belajar anak sekami. Penulis melihat bahwa banyak anak sekami  yang tidak bersemangat dalam mengikuti kegiatan sekami karena mereka merasa bosan dan tidak tertarik dengan apa yang dilihat, didengar, dan dilakukan selama proses kegiatan berlangsung. Teristimewa anak-anak  sekami  yang  berada  di  stasi-stasi  yang  terpencil  atau  jarang  ada kegiatan SEKAMI. Hal ini terlihat dari jumlah keaktifan anak sekami yang kurang aktif. Penelitian ini dilaksanakan dengan menggunakan metode studi pustaka yang menelaah tentang teori-teori media, teori audio visual, teori semangat belajar dan SEKAMI. Penelitian ini juga memberikan usulan program yang dapat digunakan oleh para Pembina sekami dalam pembinaan menggunkan media audio visual. Media merupakan alat bantu yang dapat digunakan seorang Pembina SEKAMI untuk menyampaikan materi pembinaan untuk anak SEKAMI. Media yang efektif dalam pembinaan iman ialah media audio visual. Media audio visual merupakan media yang memadukan unsur gambar dan suara. Penggunaan media audio visual dalam kegiatan SEKAMI dapat membantu anak SEKAMI untuk lebih mengenal peristiwa-peristiwa masa lampau dan dapat meningkatkan semangat belajar anak SEKAMI

Stock reports on purchases and sales of a period. useful for helping employees to assess the amount of inequality in the flow of purchases, monitor stock / inventory of goods, and provide reports both purchase reports, sales reports, stock condition reports, and profit / profit reports to management to determine further business policies The process of recording transactions in a conventional or paper-based manner is identical with several weaknesses, namely easily damaged, difficult / long when looking for stored data, difficult / long when it comes to generating reports. These weaknesses can be corrected by implementing computer-based monitoring applications. If the monitoring application is planned/made properly, the computer-based information system is relatively safer. The model to be developed refers to the Research and Development (R&D) model from Borg and Gall and the tools used and the tools used to design the system are use case diagrams, sequence diagrams, activity diagrams, and class diagrams. while the implementation of making stock/inventory monitoring applications is done with PHP web-based programming and databases using MySQL. This application can help and get more accurate information about the stock data of goods that have run out.

Inventory is a current asset that has a major role in the accounting cycle. Assyfa Farma Pharmacy is the business of an individual-owned dispensary that is developing in Mranggen District, Demak Regency. The problem faced by Assyfa Farma Pharmacy is that there is no minimum stock of goods because there is no warning that the stock will run out. The number of products that are almost entering the expiration date are on shelves and insecure data storage so that they have a very large risk of data being lost because it is stolen by irresponsible parties. This system will alert the user to the remaining stock of existing goods and the expiration date of the goods. The security of inventory processing data will be guaranteed with a password for users so that anyone cannot access the database. This inventory information system will be built with Microsoft Visual Basic 6.0 programming language, Microsoft SQL Server 2000 as database and multi user network using FEFO method as goods storage method.  

The Covid-19 pandemic has had a significant impact on all industrial sectors in Indonesia, and one of them is the country's tourism sector since the beginning of 2020 and consequently has had a tremendous impact on tourism villages in Indonesia. A survey conducted by the Desa Wisata Institute (2020) of 97 tourist villages throughout Indonesia noted that no less than 92.8% of villages (or around           population in these villages continued to maintain their profession. the original. It is  undeniable  that tourism  contributes  a large amount  of  income  so  that  this pandemic has caused the tourist villages to suffer losses of tens to hundreds of millions of rupiah. Nearly 99% of tourism villages in Indonesia were closed due to the implementation of social restriction policies which resulted in the cancellation of visiting guests and in the end it had a long-term effect on tourism entrepreneurs in tourist villages such as restaurant entrepreneurs, homestay owners, craftsmen, artists. For this reason, in order to help revive the existence of the Tourism Village in the community, in the community service of STIEPARI Semarang this time the goal is in Sikasur Village, Pemalang Regency, this program was held with the aim of helping tourist villages raise their ranks and providing a forum for community service for the academics involved. CHS (Cleanliness, Health, Safety) which in the new normal era is considered very important to be implemented in various tourist destinationsThese community service activities include location surveys, Forum Group Discussion (FGD), and outreach. The results of this activity are expected to make Sikasur Tourism Village begin to adapt and develop in this new normal era

This assimilation can be a measure of success carried out by the correctional institution, because it is a process of increasing coaching based on the evaluation of previous coaching programs and has gone through certain assessments and has met the requirements set by the Correctional Team. The author is interested in the problem of assimilation guidance for prisoners at the Kedungpane Class I Prison in Semarang and the obstacles in the assimilation guidance program for inmates. This study uses a juridical empirical or sociological juridical approach. The results of the research and discussion are that assimilation is carried out for the development of prisoners in socializing in the community. In addition, Assimilation is also carried out in the context of tackling the Spread of Covid-19 that is currently hitting Indonesia. The obstacle in fostering the assimilation of prisoners is the lack of socialization to the community so that there are no third parties or people who are willing to accept and employ prisoners in the process of returning to society in a positive way.   Keywords : assimilation, Correctional Institution, convict .

This study aims to determine the effect of capital structure, firm size, and profitability on firm value. The population of this study is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2016-2019 research period, totaling 26 companies. This study uses a purposive sampling method with a total sample of 13 companies which are manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2016-2019. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 25.0 computer program for windows.