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The purpose of the research is to optimize the contribution of billboard tax as a source of local funds and minimize the potential for lost billboard tax (EOL) in Demak Regency. This type of research is an explantative study that aims to find an explanation of the phenomenon of not optimal Reklame Tax as a Source of Regional funds. The object of this research is The Billboard Tax in Demak Regency. The sub-districts selected as research samples are potential sub-districts for billboards in the sense of easy access from various corners, crowded centers and or city centers including (1) Demak kecematan, (2) Guntur subdistrict, (3) Karangawen subdistrict, and (4) Mranggen subdistrict. These four subdistricts are used as analysis bases to then be generalized as a representation of Demak Regency. The data source is obtained by documentary studies, interviews with relevant officials, as well as field surveys. Data analysis is conducted with the following stages (1) calculation of potential tax receipts, (2) calculating the effectiveness of billboard tax management, 3 analysis of the causes of high low EOL and (4) formulation of policies for the optimization of billboard tax. From the results of the analysis will be formulated the right strategy to minimize EOL. The results showed that the contribution of billboard tax as a source of regional funds is still very small and not yet optimum. This happens because of the high tax on EOL (expected opportunity lost) and the number of wild billboards. The high EOL and wild billboards are due to the relatively weak governance (weak information system, coordination and supervision) and the motivation of the work of officers that has not been optimal. To optimize the potential of tax receipts need to be carried out the development of governance based on integrated information systems. To minimize EOL, a policy of strengthening the governance of The Billboard Tax is necessary: (a) establishing an integrative information system for the management of billboard taxes, (b) reorganization of the billboard tax management organization. (c) improve work rules, (d) improve more effective mechanisms of action, and (e) develop the professionalism of the officers involved.

It is very necessary to enlighten all elements of Muhammadiyah's business charity management to make and apply the values ​​of the life guidelines of Muhammadiyah citizens in every policy and activity in the association without exception. The purpose of this study is to interpret the values ​​of Islamic life guidelines for Muhammadiyah residents in the STIE Muhammadiyah Palopo budgeting system. The researcher will use the Islamic life guidelines for Muhammadiyah residents as a researcher's perspective in observing the activities of the budgeting system at STIE Muhammadiyah Palopo whether the values ​​of these guidelines are used as one of the considerations in the operation of the budgeting system at STIE Muhammadiyah Palopo in accordance with the expectations of Muhammadiyah's vision. This study found that the budget as a form of welfare is not only valued in nominal terms in the form of rupiah earned, but welfare is when people who work at Muhammadiyah always feel sufficient and grateful for the sustenance that Allah SWT has given. As a Muhammadiyah citizen, working in a Muhammadiyah business charity is a comfort in itself and believes that the sincerity they do will be a welfare for them in the hereafter. With their sincerity in working in the charity business of Muhammadiyah, they get rewards from Allah SWT such as unexpected sustenance and blessings in the income they get. STIE Muhammadiyah Palopo provides convenience, relief, and assistance in paying tuition fees for students. STIE Muhammadiyah Palopo provides facilities and assistance to students as a form of social care and appreciation for cadres, namely the Lazismu Scholarship, Incidental Assistance, Relief for Brothers, and the free SPP Alumni of SMA/SMK Muhammadiyah Palopo

Background: Stroke is a disease of the brain consisting of disruption of local or global nerve function, inhibiting sudden, progressive, and fast, which develops (in seconds or minutes) which lasts more than 24 hours to attack modern society and cause physical, mental and also good disability when productive also old age. The main problems faced by stroke patients are family problems, the environment and medical staff to meet the needs of care and assistance because they require continuous care in order to improve the quality of life that can have an increasing effect on the physical good medically and help cure the disease repeatedly. Purpose: The purpose of this study was to determine the relationship between self-management of post-stroke patients. Methods: This type of research is a descriptive analytic with cross sectional. Results: The results of the study obtained from the Chisquare statistical test obtained the value of ? = 0.002 (? <? = 0.05), which means there is a significant relationship with self-management statistics with post-stroke patients. Conclusion:  that research on self-management related to patients can be improved post stroke.

MSMEs are the most important pillars in the Indonesian economy. The most famous copper craft center in Indonesia is Tumang Village, Cepogo, Boyolali, Central Java. It is called a craft center because of the local residents, some of whom are copper craftsmen. The problems that occur are the limited information technology and the ability to access technology and information from outside, as well as management that has not been implemented properly that can support the craftsman development program, both from the point of view of the professionalism of its human resources as well as in terms of product development, craft design equipment and management. In addition, sales systems and data processing are still carried out conventionally, resulting in limited marketing opportunities and transaction processing. The lack of literacy of SMEs towards information technology is the cause. Only about 25% of all business actors in Tumang have utilized technology for marketing and financial management. The implementation of this Community Service is intended to provide socialization and training as well as assistance to improve skills and knowledge for craftsmen to market their products on a global scale and provide electronic sales applications for craftsmen so that customers can get information quickly, and can make online shopping transactions. As well as a digital accounting information system that will increasingly provide convenience in creating accountable, transparent, and secure financial reports. This PKM activity was carried out by the Community Service Team (PKM) from the Management Economics Study Program at the Islamic University of Batik Surakarta through the 2021 Matching Fund grant. The PKM activity was aimed at brass and copper metal craftsmen in Tumang, Cepogo Boyolali. The methods used are socialization, training, and mentoring. The results of PKM activities are technological innovations in the form of a Marketplace Application called "Javacraft", which is a web application developed by the Islamic University of Surakarta Batik as an online sales medium or as a sales medium for MSMEs of local Indonesian handicrafts, especially copper or brass crafts in Tumang Boyolali, handicraft products and sales processing facilities. In addition, PKM activities also include socialization about digital marketing (e-commerce) and Accounting Information Systems (SIA), training and assistance in using the "Javacraft" Marketplace Application to support sales of brass and copper metal crafts in Tumang. Â

A healthy and well-maintained environment is a shared responsibility. However, problems often occur in the environment because many people do not care. Especially in the upstream part of the river which is always used as a place for laying the results of river backfill every year. Another problem is the narrow area due to the dense population of the area. Narrow land occurs everywhere, not familiar with urban areas or semi-urban villages. In carrying out community service activities, the service team uses the following activity methods: 1. Observation 2. Project planning 3. Evaluation and sharing. In connection with the problem of narrow land, the actions of the branch management and the community around Aisiyah Sukodono Kindergarten affected the success of reforestation carried out by the KKN team. All forms of involvement, efforts, and roles starting from design, implementation and maintenance are real actions in making the surrounding environment more productive. In establishing self-reliance, it is necessary to cooperate with the branch management and the local village government to develop a productive yard culture on limited land. It is hoped that this reforestation can be done by planting plants and plants that support the basic ingredients of the surrounding community.

This study aims to determine the level of effectiveness and efficiency of Village Fund management in Maregam Village during the Covid-19 Pandemic. This type of research is descriptive quantitative. The data collection technique used in this research is to copy the village budget realization report file. The research method used is descriptive quantitative method using a secondary data analysis approach with nonparametric test equipment using the Wilcoxon Test. The results showed that the level of effectiveness of village financial management based on an average effectiveness ratio of 98.33% was included in the "Effective". Meanwhile, the efficiency level based on the average efficiency ratio is 88.19%, which is included in the "Enough Efficient" category.  

Community service based on the development of the target schools at MA Hasyim Asyari Bangsri Jepara is intended as an effort to improve learning management in partner schools. The purpose of this community service program is to build academic cooperation, develop human resource potential and improve the quality of school education through skill program innovation. The training was held in two stages, namely the theory-discussion stage and the field stage. The participants of this training were teachers, assistant teachers, and students. The class training materials are the rules of fish farming, getting to know the tools and functions of the equipment, knowing how to design aquaculture containers, the sequence of cultivation activities, caring for and feeding and monitoring fish health. While the field training includes the design of aquaculture pond containers to fish farming techniques. The result of the activity was the implementation of community service activities for the development of the target schools in the form of training on catfish cultivation techniques for students and teachers of MA Hasyim Asyari Bangsri. The training participants understand cultivation techniques, starting from preparing cultivation media, spreading seeds, managing feed and maintaining water quality so that the fish grow well.

Competitiveness is important for MSMEs to be able to develop and survive in the midst of competition. Efforts to strengthen MSMEs can be done by collaborating with university service programs. In the service program carried out by STIE YPPI Rembang through the KKU (Business Work Course) program located at the Sambel Pecel MSME, Bu Heru. The problems that occur in the MSME Sambel Pecel Bu Heru are the marketing area is still limited, the marketing media is not maximized, does not have business legality and there are no clear directions for the location. Based on these problems, a service program was prepared, namely training and assistance in the creation and use of social media, expansion of marketing areas, facilitation of business legality management and the creation of google map features. The results of the KKU STIE YPPI Rembang are MSME Sambel Pecel Bu Heru has an Instagram social media account, has an MSME location on the google maps application, creates a photo catalog for promotion and has a business license.

This study explores how the Qadiriyya–Naqshbandiyya Suryalaya Sufi Order (TQN Suryalaya) integrates spiritual practice and metabolic health to strengthen community resilience during the COVID-19 pandemic. While global health responses have largely focused on biomedical interventions, this research emphasizes the complementary role of faith-based practices in promoting holistic well-being. Using a qualitative methodology—including in-depth interviews, participant observation, and document analysis of the 2020 Maklumat and Abah Aos’s letter to the President—the study identifies two interrelated pathways that underpin the Sufi lifestyle. The psychospiritual pathway encompasses the reduction of death anxiety through tawakkul (trust in God) and riḍā (contentment), emotional stability via dhikr (remembrance of God) and muraqabah (mindful awareness), and theological framing that interprets fear of Allah as the ultimate form of protection. These practices helped practitioners reframe pandemic-related uncertainties, mitigate stress, and foster emotional resilience. The metabolic pathway involves dietary simplicity, moderated caloric intake, physical worship routines, stress management, and structured sleep hygiene. Together, these elements supported immune competence and physical health, aligning with contemporary models of psychoneuroimmunology and holistic health promotion. Findings reveal that the TQN lifestyle does not only enhance individual mental well-being but also fosters social solidarity through communal worship, mutual aid, and spiritual counseling, thereby functioning as a culturally embedded form of faith-based social welfare. The study highlights the policy potential of incorporating Sufi practices into community health strategies and enriches interdisciplinary literature on religion, resilience, and social welfare. This dual-pathway model demonstrates that Sufi traditions can play a critical role in mitigating both the psychological and physiological impacts of global crises.

PT Indofood Sukses Makmur Tbk is a company engaged in the food sector, located in Jakarta. The company was founded on August 14, 1990 under the name PT Panganjaya Intikusuma, and changed its name to Indofood Sukses Makmur on February 5, 1994. The company exports its food ingredients to Asia, Australia and Europe. This research will review the strategic management of a company, namely PT Indofood Sukses Makmur Tbk. In this study the authors used qualitative method techniques with a descriptive qualitative method approach. This study shows that PT Indofood Sukses Makmur Tbk carries out strategic management by promoting it on various platforms such as Instagram and TV shows. Then another management strategy is to continue to innovate to produce new products that can attract the attention of consumers and have added value.  

In a manufacturing company, of course, it requires supply chain management procedures that can help facilitate the process of managing its business activities in all aspects. ERP is a flexible system that integrates and manages production activities that can increase the performance of a company. This analysis aims to obtain information relating to this ERP system. In this analysis, the author's team chose one of the manufacturing companies in the city of Batam, namely PT Gunung Mas Internasional which had been established since 2015, which is specifically engaged in spring bed manufacturing. This company also uses an ERP application called netsuite  

This research is quantitative to answer questions about the influence of service quality and promotion on purchase satisfaction in the Shopee marketplace. Data collection was conducted by distributing questionnaires to 100 Shopee marketplace customers at Panca Budi University. The model used is Multiple Regression and processed using SPSS. The research results indicate that service quality and promotion together (simultaneously) have a positive and significant impact on consumer purchase satisfaction. Service quality has a positive and significant impact on purchase satisfaction in the Shopee marketplace. The promotion has a positive and significant impact on purchase satisfaction in the Shopee marketplace. The determinant coefficient, in this case, means that 82.5% of consumer purchase satisfaction can be obtained and explained by service quality and promotion.

Background: Lower back pain (NPB) Ischialgia is a pinched ischialgia nerve in the lower back area which causes the buttocks, thighs, lower legs and even feet to become tingling, painful, and sometimes causing weakness. Manipulation is a term to cover all forms of passive movement techniques used to treat musculoskeletal disorders. Manipulation techniques are passive movement techniques that are carried out quickly so that the movement is completed before the patient can prevent it. The movement that occurs should not exceed the physiological range of motion of the joint. G.D. Maitland (1997), The aim is to determine the effect of physiotherapy management on manual therapy in cases of lower back pain. Two group pre test and post test method. RESEARCH PLACE: Physiotherapy polyclinic, KRMT Wongsonegoro Hospital. TIME: Measuring instrument: Visual Analouge Scale (VAS). Results: treatment using the Mann-Whtney test. With confidence interval (CI) (95%) The results of the study revealed that there was a significant difference in pain in group 1 (p = 0.00) and group 2 (p = 0.00). But there was no significant difference between the two groups in pain improvement (p = 0.00), so there was a better effect between the two groups. Conclusion: It is concluded that manual therapy is useful in treating patients with lower back pain to reduce pain in two groups. The targeted outcome is publication in national indexed journals Sinta and HAKI. The TKT target for implementing this gamelan accompaniment exercise is level 2

Background: Lower back pain (NPB) Ischialgia is a pinched ischialgia nerve in the lower back area which causes the buttocks, thighs, lower legs and even feet to become tingling, painful, and sometimes causing weakness. Nerve mobilization is a manipulation technique by moving and stretching nerve tissue to increase axonal transportation so that it can improve nerve conduction. Nerve mobilization can reduce the pressure in the nerves so that there is an increase in blood flow to the nerves, which can have a regenerative and healing effect on injured nerves (Butler, 1991). Nerve mobilization is often used as a form of diagnosis and treatment for musculoskeletal conditions with nerve involvement (Butler, 1991). Nerve mobilization in the Lower Limb Tension Test (LLTT) is carried out at the branches of the Brachial plexus such as the radial nerve, median nerve and ulnar nerve. But here the author only discusses LLTT in the ishiadic nerve, namely LLTT 1 which is related to lower back pain. The aim is to determine physiotherapy management and the effect of Ultrasoundtherapy therapy and nerve mobilization using the LLTT 1 method in cases of lower back pain on reducing pain and increasing the functional ability of the hand. Two group pre test and post test method. RESEARCH PLACE: Physiotherapy clinic, RSU Sidoarjo. TIME: Measuring instrument: Visual Analouge Scale (VAS). Results: treatment using the Mann-Whtney test. With confidence interval (CI) (95%) The results of the study revealed that there was a significant difference in pain in group 1 (p = 0.00) and group 2 (p = 0.00). But there was no significant difference between the two groups in pain improvement (p = 0.152), so there was no better treatment between the two groups. Conclusion: It is concluded that ULTT is useful in treating CTS patients to reduce pain in two groups. The targeted outcomes are publications in national journals indexed by Sinta and HAKI. The TKT target for implementing this gamelan accompaniment exercise is level 2.

Performance management in question is with the aim of increasing the strategic focus and effectiveness of the company in ensuring continuous improvement of individual and team performance. The most popular approach is to use the BSC (Balanced Scorecard). Cafe Red&Blue wants to grow and maintain its business. Therefore, in this study we want to design an instrument for measuring performance at Red&Blue cafes using the BSC. The initial stage in designing the instrument is to conduct internal and external analysis to determine the position of the business in the industry and the strategy that must be used. The SWOT approach is used in the analysis of the internal and external environment. From the SWOT analysis, it can be seen that the Red&Blue cafe is in quadrant I position. The strategy that must be applied is an offensive and defensive strategy as a complement. This strategy requires Red&Blue to improve its marketing strategy in order to bring even greater opportunities to the business. The next stage is through the formulation of strategic objectives, the objectives of which are designed; increase profits, increase customer loyalty, improve relationships with new customers, develop quality products with innovation, develop good and quality services, improve employee job satisfaction, increase employee skills, and knowledge employee knowledge. The eight strategic objectives are translated into 2 key financial performance indicator (KPI) perspectives, 3 internal business process KPIs, 4 customer KPI perspectives, and 5 KPI growth and learning perspectives, with targets for each KPI set based on discussions with Red&Blue cafe owners.

Carangwulung village located in Wonosalam sub-district, Jombang district has the potential of abundant natural resources from plantation products ranging from bananas, durian, salak, to coffee. The large number of products produced in the Segunung Traditional Village is an interesting addition for implementers to focus on increasing promotions and marketing activities that can be carried out independently by the Segunung Traditional Village. The facilities owned by the Segunung Traditional Village ranging from coffee plantations, coffee shops, and springs should be able to make economic potential and tourism education potential that can be offered and make Segunung Traditional Village into a village that has independence in terms of the creative economy. However, the potential possessed by this Traditional Village is still not a tourism product that is well packaged and attractive for tourists who visit in a sustainable manner. This is partly due to the fact that activities have not been documented, village products are not properly published and are not published in an interesting way. Dusun Segunung has several social media options, but partners feel that creative content ideas are very difficult to grow. Starting from how photos, videos of creative products and designs can be managed properly and produced sustainably. The method of implementing community service is in the form of consultation, socialization and assistance on digital marketing strategies, especially in the form of creative videos and social media management. The socialization and mentoring covered material and practice on videography and video editing techniques using simple technology, smartphones. Through this activity, partners are expected to be able to optimize social media in promoting the potential of their villages, events and business products in order to reach a wider market so that business development and progress can ultimately increase the income of the Segunung Traditional Village.

Hypertension is a cardiovascular disease with a systolic blood pressure value of 140 mmHg and a diastolic blood pressure value of 90 mmHg. The prevalence of hypertension globally according to WHO is 22% of the total world population. Hypertension cases if not handled properly can cause death, so it is important for hypertensive patients to have good knowledge about hypertension management, especially pharmacological management. The method in this research is descriptive correlation, using a cross sectional approach. The number of respondents in the study were 45 respondents, the sampling technique used purposive sampling. The research data were analyzed using SPSS with the Kendall's-tau correlation test, the results obtained p-value 0.236 > 0.05, meaning that there was no relationship between knowledge of pharmacological management and blood pressure values in patients with hypertension. The implication of this study is that it is hoped that people with hypertension will not only have knowledge, but also have good behavior in taking drugs, and following a low-salt diet.

Indonesia is one of the countries known for its abundant agricultural products, agricultural products in Indonesia are very diverse, ranging from horticultural crops, spices, fruits and plantation crops. These agricultural products are spread throughout Indonesia. Kepahiang is located in the highlands of Bukit Barisan which is one of the districts in Bengkulu Province. The area of ​​Kepahiang Regency reaches approximately 710,110 hectares or 710.11 square kilometers (Kepahiang Regency Statistics Center, 2021), geographically Kepahiang Regency is located in the highlands with a cool climate. The agricultural sector plays an important role in the economy of Kepahiang Regency because it is the main sector that provides the largest role in the formation of the Gross Regional Domestic Product (GRDP). This research was conducted with the aim of knowing whether there is a positive and significant influence of agribusiness management on the productivity of red-picked coffee farmers in Bandung Jaya Village, Kabawetan District, Kepahiang Regency. There are two variables in this study, namely the independent variable is agribusiness management and the dependent variable is farmer productivity. The research population was red-picked coffee farmers in the village of Bandung Jaya who were members of a black civet farmer group, totaling 12 people. Data collection techniques used questionnaires and documentation. Data analysis techniques used simple linear regression questionnaires and tested the validity and reliability of the data. Based on the research that has been carried out, the results obtained are simple linear regression with the equation Y = 14.538 + 0.646 X and based on the validity test all statement items are said to be valid because (X) r count > r table (0.5760) and all statement items are said to be reliable because the value con'bach alpha > 0.60. Based on the calculations obtained, it is known that the agribusiness management variable has a significant positive effect on increasing the productivity of potato farmers and the results of the hypothesis can be accepted.  

The United States is home to Tesla Inc., a manufacturer of auto parts. For efficient operation, Tesla Inc. must implement a supply chain management plan. In this section, we will assess the use of enterprise resource planning (ERP) in supply chain management at Tesla Inc. Tesla Inc. supply chain management based on a vertical supply chain integration strategy. Likewise, Tesla Inc. uses a self-designed enterprise resource planning (ERP) system called WARP to interconnect enterprise processes

Pelaksanaan pelayanan publik  sebagai salah satu  tanggung jawab pemerintah. Mereka berkewajiban melayani setiap warga negara untuk memenuhi hak dan kebutuhan dasarnya. Dimana   penyediaan pelayanan publik sebagai menyelesaikan sebuah urusan baik administrasi ataupun pelayanan barang dan jasa. Kajian ini mengunakan pendekatan kualitatif,   Analisis data yakni: reduksi data, penyajian data, dan penerikan kesimpulan. Keabsahan data: derajat kepercayaan, keteralihan, ketergantungan, kepastian. Hasil kajian, Dalam pelayanan publik pemerintah Malaysia mengadopsi beberapa nilai-nilai etis ke dalam manajemen sumber daya manusia (aparat). Melalui management integrity committees, yang diwujudkan dalam The Twelve Pillars” yang meliputi: Menghargai nilai waktu; Keberhasilan karena ketekunan atau kegigihan; Senang bekerja keras; Kesederhanaan; Memiliki karakter yang baik; Kekuatan keramahan; Kekuatan contoh yang kongkrit; Kewajiban melakukan tugas; Kearifan ekonomi; Kesabaran; Perbaikan talenta; Kesenangan untuk terus menghasilkan. Vietnam  merupakan  negara  yang  cukup  berkembang  dalam  melakukan reformasi  birokrasi  pelayanan  khususnya  pelayanan  dalam  hal  membuka  bisnis  atau strating   a business.   Vietnam   memiliki keunggulan   tersendiri yaitu dari segi biaya   dan prosedur. Walaupun sedikit melalui prosedur online, dibandingkan Indonesia  Vietnam  lebih unggul  karena  membutuhkan instansi  yang  lebih  sedikit daripada  Indonesia. Masyarakat Jepang telah menyadari secara menyeluruh perannya sebagai abdi negara untuk memberikan kualitas terbaik dalam pelayanannya kepada masyarakat. Ada suatu kebanggaan jika mereka bisa memberikan pelayanan yang prima kepada masyarakat. Kondisi ini, telah terjadi sejak lama dan membudaya dalam masyarakat Jepang. Pelayanan yang diberikan oleh Pemerintah Jepang bukan hanya sebatas penyediaan prasarana/sarana. Pelayanan Publik dapat berjalan baik karena pemerintah yang cepat melihat dan membaca kebutuhan masyarakatnya, serta peran aktif masyarakat dalam membantu jalannya Pelayanan Publik.