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Diabetes melitus menjadi masalah kesehatan di dunia karena terjadi peningkatan setiap tahun. Oleh karena itu dibutuhkan obat atau agensi terapi yang efektif dan murah untuk menanggulangi diabetes melitus. Ekstrak kulit terong Belanda mempunyai kandungan antosianin dan betakaroten yang memiliki kemampuan menurunkan kadar gula darah, sehingga dapat dijadikan sebagai obat tradisional yang efektif dan murah. Tujuan penelitian ini adalah untuk menganalisis pengaruh pemberian ekstrak kulit terong Belanda terhadap penurunan kadar gula darah tikus wistar jantan yang diinduksi aloksan. Metode penelitian ini menggunakan rancangan penelitian pre and post test randomized controlled group design. Penelitian ini menggunakan tikus wistar jantan sebanyak 25 ekor  yang dibagi menjadi 5 kelompok perlakuan yaitu perlakuan dengan aquadest (kontrol negatif), ekstrak kulit terong Belanda (Solanum betaceum) dosis 0,25 ; 0,75 ; 1,25 g/kg BB dan metformin sebagai obat diabetes dengan dosis 18 mg/tikus (kontrol positif). Semua kelompok diinduksi aloksan sampai dengan kadar gula darahnya mencapai ≥ 200 mg/dL lalu diukur kadar gula darah sebagai data pre test. Perlakuan diberikan selama 14 hari dan pada hari ke – 14 diukur kadar gula darah sebagai post test. Ekstrak kulit terong Belanda dosis 0,25; 0,75 dan 1,25 g/kg BB mampu menurunkan kadar gula darah secara signifikan selama 14 hari akan tetapi belum ada dosis yang memiliki efektifitas yang sebanding dengan metformin dalam penurunan kadar gula darah apabila diberikan selama 14 hari.Kata kunci: Ekstrak kulit terong Belanda, diabetes, tikus, aloksanABSTRACT Diabetes melitus is a health problem in the world because the sufferers increase from year to year. So that it is needed an effective and economical drug or therapeutic agency to cope with the disease. Tamarillo peel extract contains anthocyanin and beta-carotene which are capable to reducing blood sugar levels, so that it can be used as an effective and economical traditional medicine. The aim of the study was to analyze the effect of the administration of Tamarillo peel extract on decreasing blood sugar levels in male wistar rats induced by alloxan. The research method used a pre and post test randomized controlled group design. This study used 25 male wistar rats divided into 5 treatment groups namely aquadest treatment (negative control), metformin as a diabetes drug with a dose of 18 mg / rat (positive control), and Tamarillo skin extract (Solanum betaceum) dose 0, 25; 0.75; 1.25 g / kg BB. All treatment groups were induced by alloxan until their blood glucose levels reached ≥ 200 mg / dL then measured blood sugar levels as the pre test data. The treatment was given for 14 days and on the 14th day blood sugar levels were measured as a post test. Tamarillo peel extract dose of 0.25; 0.75 and 1.25 g / kg BB can significantly reduce blood glucose levels for 14 days but there is no dose that has an effectiveness comparable to metformin in reducing blood glucose levels if given for 14 days.Keywords: Tamarillo peel extract, diabetes, rats, alloxan

Ikan asin adalah metode untuk pengawetan makanan menggunakan kombinasi penggaraman dan pengeringan matahari. Di kalangan masyarakat, pembuatan ikan asin banyak menggunakan bahan kimia berbahaya seperti formalin. Penambahan bahan berbahaya mempengaruhi kualitas terutama keamanan. Makanan yang aman didefinisikan sebagai makanan yang terbebas dari cemaran biologi, kimia, mikrobiologi, yang dapat mempengaruhi kesehatan. Karbon aktif diduga bersifat polar yang mampu mengadsorpsi formalin. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemberian karbon aktif dalam mengurangi cemaran formalin pada “jambal roti”. Rancangan percobaan yang digunakan untuk percobaan yaitu Rancangan Acak Lengkap (RAL) 2 faktorial, dengan faktor pertama yaitu konsentrasi karbon aktif 0, 3, dan 6% serta perlakuan kedua yaitu lama perebusan selama 5, 10, dan 15 menit. Penelitian ini dimulai dari pembuatan “jambal roti” dengan penambahan formalin dan perebusan dengan karbon aktif kemudian dianalisis uji kadar formalin, NaCl, protein, dan air. Hasil penelitian menunjukkan bahwa konsentrasi karbon aktif dan lama perebusan memberikan pengaruh yang signifikan pada kualitas jambal roti. Semakin tinggi konsentrasi karbon aktif dan lama perebusan maka semakin berkurangnya kadar formalin pada jambal roti. Hasil terbaik penelitian ini adalah karbon aktif 6% dan lama perebusan 15 menit. Menghasilkan formalin 3.21 ppm, NaCl 9.40%, protein 42.00%, dan air 30.02%. Kata kunci: Karbon Aktif, Formalin, Jambal Roti, Lama Perebusan. ABSTRACT                 Salted fish was a method for food preservation using combination of salting and sun drying. Among the people, the manufacture of salted fish use hazardous chemical material such as formaldehyde. The addition of hazardous substances affects the quality especially the safety. Safe food define as food that free from biological, chemical, microbiological contaminants that can affect health. Active carbon suspected to be polar which able to adsorb formaldehyde. The purpose of this research was to determine the influence of active carbon in reducing formaldehyde in salted fish “jambal roti”. The research used completely randomized design (CRD) with 2 factors, the first factor was the concentration of active carbon 0, 3, and 6% and the second was the boiling time (for 5, 10, and 15 min). This research was started from making “jambal roti” with the addition of formaldehyde and boiling with active carbon then analyzed for formaldehyde content, NaCl, protein, and moisture. The result showed that the concentration of active carbon and boiling time had a significant effect in quality salted fish “jambal roti”. The higher the concentration of active carbon and boiling time the more formaldehyde in “jambal roti” were removed. The best results of the research was 6% active carbon and 15 min of boiling time. Resulting 3.21 ppm of formaldehyde, 9.40% of NaCl, 42.00% of protein, and 30.02% of moisture. Keywords: Active Carbon, Formaldehyde, Jambal Roti, Boiling Time

Virgin Coconut Oil (VCO) adalah bahan alami yang memiliki sifat antimikroba (antivirus, antibakteri, dan antijamur). Sehingga VCO dapat memberikan efek pengawet pada bahan makanan, salah satunya adalah roti manis. Penelitian ini dilakukan untuk mengevaluasi pengaruh VCO terhadap karakteristik (fisik dan kimia) dan umur simpan roti manis. Roti manis dianalisis secara fisik (tekstur dan porositas) dan kimia (kadar air, kadar abu, kadar lemak, kadar protein, dan kandungan karbohidrat), dan analisis umur simpan dengan FFA, uji organoleptik dan jamur setiap dua hari selama delapan hari penyimpanan di suhu ruang. Variasi perlakuan roti manis adalah dari rasio konsentrasi VCO: margarin: mentega, K (0%: 8%: 8%); A (4%: 6%: 6%); B (8%: 4%: 4%), C (12%: 2%: 2%); D (16%: 0%: 0%). Hasil penelitian menunjukkan bahwa VCO tidak memiliki pengaruh yang signifikan terhadap karakteristik fisik dan karakteristik kimia roti manis. Namun, VCO berpengaruh signifikan terhadap kadar air roti manis yang dihasilkan, roti manis K memiliki kadar air tertinggi (22,36%) dan berbeda dengan sampel roti manis lainnya. VCO secara efektif menghambat pertumbuhan jamur di roti manis pada konsentrasi 8%, 12%, dan 16%. Roti manis K dan A memiliki masa simpan 4 hari, sedangkan roti manis B, C, dan D memiliki masa simpan 6 hari.Kata kunci: VCO, roti manis, karakteristik, umur simpanABSTRACTVirgin Coconut Oil (VCO) is a natural ingredient that has antimicrobial (antiviral, antibacterial, and antifungal) properties. So that VCO can provide a preservative effect on food ingredients, one of which is sweet bread. This research was conducted to evaluate the effect of VCO on characteristics (physical and chemical) and shelf life of sweet bread. Sweet bread was analyzed physically (texture and porosity) and chemistry (moisture content, ash content, fat content, protein content, and carbohydrate content), and shelf life analysis with FFA, organoleptic and mold tests every two days for eight days of storage at ambient temperature. Treatment variations of sweet breads is from the ratio of the concentration of VCO: margarine: butter, K (0%: 8%: 8%); A (4%: 6%: 6%); B (8%: 4%: 4%), C (12%: 2%: 2%); D (16%: 0%: 0%). The results showed that VCO did not have a significant effect on the physical characteristics and chemical characteristics of sweet bread. However, the VCO has a significant effect on the water content of the sweet bread produced, sweet bread K has the highest moisture content (22,36%) and it is different from other sweet bread samples. VCO effectively inhibits the growth of sweet bread mold at concentrations of 8%, 12%, and 16%. K and A sweet bread has a shelf life of 4 days, while sweet breads B, C, and D have a shelf life of 6 days.Keywords: VCO, sweet bread, characteristics, shelf life

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

This study aims to examine the quality of public services in Pusakajaya District, Subang Regency, focusing on citizens' basic needs and civil rights. This study used qualitative and descriptive methods, with data collected through interviews and observations. Data analysis is done through data reduction, presentation, and conclusions. The results showed that the quality of service at the Pusakajaya sub-district office was not satisfactory, mainly due to limited physical infrastructure and service facilities, such as the absence of a comfortable waiting room, inadequate service room, and lack of air conditioning facilities. Despite these barriers, service processes generally conform to existing standards. Supporting factors for service quality are employee work motivation while inhibiting factors include employee shortages and inadequate infrastructure. This study suggests improvements in human resource management, acceleration of infrastructure development, and increased employee motivation as important steps to improve service quality. It is hoped that with this improvement, the quality of service in Pusakajaya District can meet the needs and expectations of the community more effectively.

This study aims to examine how profitability for food and beverage companies listed on the Indonesia Stock Exchange (IDX) between 2015 and 2017 is affected by liquidity.A case study methodology is used in this research's quantitative method, which involves gathering data through library studies and documentation. In this study, the time series analysis and the population cross section were combined using the data panel method (Eviews 8.0). The population in this study consisted of 10 out of the 18 food and beverage companies that were listed on the Indonesia Stock Exchange (IDX). The samples were chosen using the purposive sampling method.The outcomes of the data analysis served as the foundation for the study's findings. It was possible to get the conclusion that the CR variable significantly influenced the ROA variables. The chi square Cross Section probabilities exceeded the levels of significance.The results of the current ratio have an impact on the return on assets, which is likely to be above a substantial level.Future study should incorporate the ideas offered, as well as methodologies that can be used to measure more variables. Adding samples can further lengthen the research period.

Workload is the ability of the worker's body to accept the job. From the standpoint of ergonomics, every workload received must be appropriate and balanced against the physical and psychological ability. The good Response time for patients is <5 minutes. Handling of emergency is the whole act performed in emergency conditions that are effectively and efficiently. The purpose of this study was to determine the relationship workload response time nurses with nurses in emergency departments of RSUD Bitung General Hospital. This study was descriptive and cross sectional study. Samples were taken based on the number of respondents as many as 31 nurses by using total sampling. The data collection is done by filling out the observation sheet and questionnaire. Furthermore, the data that has been collected processed with the aid statistics analyzed by chi square test with significance level is ? = 0.05. After the results, the value of p = 0.008, this may imply that there is a relationship between the workload of nurses response time. CONCLUSIONS of this study found that there is a relationship between nurses workload response time. Suggestions for the research was taking place is setting a good system including facilities and infrastructure in order to nurse response time can be improved.