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Latar belakang:Pertolongan pertama pada kecelakaan (P3K) merupakan usaha untuk menangani korban segera mungkin ditempat kejadian sebelum tenaga medis mengambil alih penanganan. Pemberian pertolongan harus cepat dan tepat dengan menggunakan saran dan prasarana yang ada ditempat kejadian. Tindakan P3K yang dilakukan dengan benar akan mengurangi cacat atau penderita dan bahkan menyelamtakan korban dari kematian tetapi bila tindakan P3K dilakukan tidak benar dapat menyebabkan kecelakaan bahkan bisa terjadi kematian (Al-Fath, 2009). Tujuan pengabdian masyarakat ini yaitu untuk mengetahui Pengaruh Pelatihan Pertolongan Pertama Pada Kecelakaan (P3K) terhadap kemampuan masyarakat di Kampung Ifale distrik sentani Kota Kabupaten Jayapura. Metode pelaksanaan kegiatan ini memberikan penyuluhan dan memberikan simulasi tentang penangangan pertolongan kepada masyarakat di Kampung Ifale serta memberikan kuesioner pre dan post Tindakan pada peserta. Hasil pengabdian masyarakat Rata-rata dari  kuesioner hasil post pelatihan   P3K  masyarakat 85 % mengalami peningkatan pengetahuannya menjadi baik meskipun ada beberapa yang masih keadaan cukup.  

Adulthood is experiencing many problems that must be faced, especially in middle adulthood. Middle adulthood can be said to start at 35-60 years old. The median age is filled with various responsibilities and roles that consume time and energy. This period is also a period that spans the problems of daily life faced. This period was eventually marked by physical and mental changes, especially in spirituality. The method used in this paper is qualitative, using a literature approach. A literature study is carried out by examining various sources regarding the topics discussed. Researchers use various study sources such as textbooks, scientific journals and scientific internet sources.

Adulthood is experiencing many problems that must be faced, especially in middle adulthood. Middle adulthood can be said to start at 35-60 years old. The median age is filled with various responsibilities and roles that consume time and energy. This period is also a period that spans the problems of daily life faced. This period was eventually marked by physical and mental changes, especially in spirituality. The method used in this paper is qualitative, using a literature approach. A literature study is carried out by examining various sources regarding the topics discussed. Researchers use various study sources such as textbooks, scientific journals and scientific internet sources.

In the industrial sector, human resources is an important asset and element that serves as a non-material capital that can be realized into physical and non physical potential in realizing the existence of the organization. Protection of occupational safety and health is often ignored, especially by those who tend to seek profit only. If a worker has an accident or a work-related illness then the agency simply replaces it with a new worker. In order to provide protection for the workforce, an agency needs to pay attention to the safety and health of the workforce by implementing Occupational Safety and Health Management.  

Kegiatan Kuliah Kerja Amaliyah, mahasiswa akan menjumpai berbagai pola interaksi sosial, yang secara umum dapat dibagi menjadi tiga kategori: (1) interaksi antar individu; (2) interaksi antara individu dengan kelompoknya, dan (3) interaksi antar kelompok. Adapun tujuan pelaksanaan Kuliah Kerja Amaliah (KKA) adalah memacu percepatan pelaksanaan roda pembangunan Desa dengan menerapkan Ilmu pengetahuan teknologi dan seni (IPTEKS) yang sesuai dengan budaya masyarakat. Metode yang digunakan dalam pengabdian ini yaitu: metode sosialisasi dengan melakukan pendekatan persuasif kepada masyarakat, agar program kerja KKA dapat terlaksana dengan baik. Hasil pengbadian menghasilkan program kerja nonfisik, diantaranya:1) Jum’at bersih, 2) Melaksanakan Program Pengajian, 3) Senam pagi setiap hari minggu, 4) pengajaran bagi mahasiswa FKIP telah mencapai kinerja yang terealisasi sebesar 100%, serta program kerja fisik, diantaranya:1) Pembuatan papan nama untuk Desa Walando, 2) Pembuatan papan nama posyandu Desa Walando, 3) Pembuatan papan struktur, dan papan 10 program pokok PKK, 4) Pembuatan tugu di simpang 4 Desa Walando telah teralisasi 100%.  

Penelitian ini bertujuan menemukan nilai-nilai pendidikan Islam dalam tradisi masyarakat Buton. Tradisi tersebut adalah posuo yang diberlakukan bagi remaja perempuan. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data yang digunakan dalam peneitian ini adalah observasi dan wawancara yang dilakukan secara bertahap. Setelah pengumpulan data, kemudian melakukan analisis menggunakan pendekatan Miles dan Haberman. Pendekatan tersebut meliputi pengumpulan data, pemilihan data, penyajian, dan penarikan kesimpulan. Simpulan dalam penelitian ini adalah sebagai berikut: Nilai-nilai pendidikan Islam dalam tradisi posuo masyarakat Buton adalah nilai pendidikan i’tiqodiyah. Nilai i’tiqodiyah dalam ritual posuo perempuan Buton terlihat pada setiap prosesi yang dilakukan. Mengawali dan mengakhiri prosesi posuo dengan memohonkan doa kepada Allah SWT agar diberikan kelancaran, perlindungan, dan keselamatan terhadap para gadis yang di-suo; nilai amaliyah, dalam rtiual posuo, mengajarkan para gadis untuk taat beribadah kepada Allah SWT, mendidik mereka untuk menjadi perempuan yang mampu menjaga tingkah laku, ucapan, dan membekali mereka ilmu dalam berumah tangga; nilai khulukiyah, merupakan nilai yang mengajarkan etika yang baik bagi perempuan-perempuan dalam prosesi posuo. Pengetahuan tentang khulukiyah bertujuan untuk membersihkan diri para gadis dari perbuatan yang dinilai rendah, lalu menuntun mereka untuk menghiasi diri dengan akhlak baik; nilai duwaliyah, pada puncak acara posuo, pihak keluarga menyajikan aneka hidangan untuk dinikmati para undangan. Undangan yang hadir dari berbagai kalangan, keluarga, kerabat, dan masyarakat dari berbagai latar belakang sosial. Penyelenggara acara posuo akan berbagi rezeki dengan menajikan aneka hidangan makanan dan minuman kepada para tamu undangan yang hadir.  

This study intends to identify the influence of the Independent Board of Commissioners and the Audit Committee on Company Value. The company sample uses the InfoBank15 Index company with an observation period from 2017 to 2021, a total of 6 companies. The secondary database used was obtained from the Indonesia Stock Exchange and the company's official website. The method of data analysis is in the form of multiple linear regression using the IBM SPSS model 26 analysis tool. The results show that partially the Independent Board of Commissioners and the Audit Committee have no influence on Company Value. Simultaneously the Board of Independent Commissioners and the Audit Committee are also unable to influence the InfoBank Index Corporate Value15.

Implementation of the Cash Budget is a tool that is used as a tool that controls finances by using quantitative research. This study aims to determine the application of the implementation of the cash budget to financial control such as calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculating budget differences (Favourable and Unfavourable Variances) and finding causes that can be controlled (Controllable) and uncontrollable or one variance. The main factor that causes the difference or difference (variance) between the budget and the realization of the cash budget is the difference in the realization of last year or the previous year. This research was conducted to find deviations that might occur so that anticipatory and revision actions can be taken immediately by using secondary data and obtained from the financial reports of CV. Garuda Mighty Honda Motor Sibolga 2017-2021. The testing technique used in this study is financial ratio analysis. The results show that jointly calculating the amount of cash receipts and cash disbursements for five years, namely in the 2017-2021 period, calculates budget differences (Favourable and Unfavourable Variances) and finds controllable and uncontrollable causes ( Uncontrollable) or one variant of the calculation, it can be seen that the implementation of the cash budget has been going well which can be seen from efforts to control all activities carried out by the company so that what has been targeted can be achieved.

This study aims to analyze the effect of education level and population growth on economic growth in Indonesia for the 2017-2021 period. Economic growth is a process of changing economic conditions that occur in a country on an ongoing basis towards a condition that is considered better for a certain period of time. This research is a quantitative study, the data was processed using panel data analysis consisting of cross sectional data from six provinces and time series data for 2017-2021. The best regression model in this research data is the FEM (Fixed Effect Model) regression model. The results of this study show that simultaneously the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period. And partially the variables of Education Level and Population Growth have no effect and are not significant on Economic Growth in Indonesia for the 2017-2021 period.

With the choice of tourists increasing and giving each other the concept of trust, with almost similar values, this makes tourists more curious and confused. The influence of quality, quality, price and persuasive persuasion will influence tourists continuously in weighing which one is the best, which is more in his heart. However, on the other hand, this condition actually shows the weakness of the Tourism Office that tourists are a determining factor for the future of one of the tourist attractions, with the confidence of tourists supporting the economy of the people in tourist sites, especially under the Semarang Regency Tourism Office. Currently the Semarang Regency Tourism Office uses posters and advertises through yellowpages as a medium for delivering information, from the promotional methods carried out there are still obstacles, including the use of posters and through yellowpages advertising, which is very limited in terms of size and information to be conveyed. Therefore, it requires a promotional media that is able to provide complete information about tourism profiles to potential tourists

This study aims to assist a non-profit organization in compiling financial reporting automatically through the application of a simple financial reporting system. Orphanage or LKSA is an institution engaged in the social sector which is a non-profit entity. A non-profit organization is an organization that is engaged in community services that does not aim to make a profit (profit) but in its activities also requires funds for its operations so that it requires a financial report. Like other types of non-profit organizations, LKSAs are also required to be able to present reports in an accountable and transparent manner. This research was conducted at LKSA Ananda Seva Dharma which was started by conducting a situation analysis regarding the need for a simple financial application. Furthermore, the researchers designed a simple excel-based financial reporting system and implemented it in the process of preparing LKSA financial reports. The results of the study shows that a simple financial application that has been designed can be used by LKSA Ananda Seva Dharma for the preparation of financial statements so that the preparation of financial statements can be done more easily and efficiently. In addition, the financial statements produced are in accordance with non-profit accounting standards and describe the financial condition of LKSAs in full, so that accountability for the resources provided can be better described through these financial statements.  

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

Studi ini bermaksud untuk mengenali imbas Profitabilitas, Leverage, serta Nilai Pasar kepada Harga Saham. Populasi menggunakan perusahaan perbankan BUMN dengan rentang waktu observasi selama 2017 sampai 2021 sejumlah 4 perusahaan. Basis data sekunder yang dipakai didapat dari Bursa Efek Indonesia. Metode analisa informasi dengan bentuk regresi linear berganda menggunakan alat bantu analisa IBM SPSS model 26. Berpangkal pada hasil analisa menunjukkan bahwa Profitabilitas, Leverage, dan Nilai Pasar dengan cara simultan mempengaruhi positif signifikan kepada harga saham. Profitabilitas serta Leverage dengan cara parsial mempengaruhi negatif signifikan kepada harga saham, sedangkan itu Nilai Pasar dengan cara parsial mempengaruhi positif signifikan kepada harga saham.

Perkembangan teknologi memudahkan segala aktivitas masyarakat, salah satunya adalah berinvestasi. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang dapat mempengaruhi peningkatan minat investasi generasi millennial di kota Semarang. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah generasi millennial di kota Semarang, dengan teknik pengambilan sampel menggunakan purposive sampling. Data dalam penelitian ini adalah data primer dan teknik pengumpulan data menggunakan kuesioner. Hasil penelitian ini menunjukkan bahwa secara simultan fasilitas online trading, minim modal dan persepsi risiko mempengaruhi minat investasi secara bersama-sama. Secara parsial fasilitas online trading dan persepsi risiko berpengaruh positif signifikan terhadap minat investasi, sedangkan modal minimal tidak berpengaruh signifikan terhadap minat investasi.

This study aims and is useful to examine and analyze the impact of professional competence, work discipline, and transformational leadership on teacher performance, and whether professional competence and work discipline on teacher performance can be moderated by transformational leadership. The purpose of this research is to explain, as well as expand from previous research, namely about how the influence of professional competence and work discipline on teacher performance with transformational leadership as moderating. The sample in this study was obtained using a simple random sampling technique in the form of a questionnaire. The object of this research is all PNS Teachers of State Junior High Schools in Pekalongan City. This research shows the product that: (1). Professional competence has a positive and significant effect on teacher performance, (2). Work Discipline has a positive and significant effect on teacher performance, (3). Transformational leadership has a negative and significant effect on teacher performance, (4) Transformational leadership cannot moderate the effect between professional competence on teacher performance, (5). Transformational leadership cannot moderate work discipline on teacher performance.

This study aims to determine the effect of motivation, organizational culture, and work environment on employee performance at Yogya Mall Brebes. Methods of collecting data by observing, interviewing and distributing questionnaires to respondents of employees of Yogya Mall Brebes through offline using a questionnaire. The population of Yogya Mall's fashion division employees is 40 employees. The data analysis method is using multiple regression analysis using spss 22. The results of the multiple regression test show that the partial t test of the motivation variable has a positive effect on employee performance with a tcount value of 2.680 > from 1.68830 with a significant level of 0.02 the level is smaller of 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.943 > from 1.68830 with a significant level of 0.00 the level is smaller than 0.05, the Organizational Culture variable has a positive effect on employee performance with a tcount value of 1.690 > from 1.68830 with a significant level of 0.003 the level is smaller than 0.05, has a positive effect on employee performance at Yogya Mall Brebes. Then simultaneously (F) Fcount of 2.941 > Ftable 2.87 with a probability of 0.01 <0.05, then the hypothesis that all independent variables have a simultaneous effect can be accepted.

This study aims to describe and analyze the effect of student discipline on learning achievement in fourth grade students of SD N Batursari 01 Mranggen in the 2021/2022 Academic Year. This type of research is descriptive statistics. The population in this study were all fourth grade elementary school students, totaling 200 students. The research sample was selected by cluster sampling technique. The research data was collected using a questionnaire method given to 117 students from SD N Batursari 03 Mranggen, SD N Batursari 02 Mranggen, and SD N 01 Mranggen. The data obtained were tested using a simple regression test with the help of the SPSS for Windows version 16.0 . program The results of this study indicate that student discipline is classified as very high with an average of 79.38. The test results show that the student discipline variable has a significant effect on the student achievement variable, with the results of the calculation tcount = 2,513 meaning tcount > ttable (ttable = 1.9808). Thus, one of the reasons for the high and low learning achievement of students is the discipline of students by 52%, but it is also caused by other factors of 48%, both internal and external factors.

Rendahnya literasi membaca siswa menjadi masalah utama dalam pendidikan di Indonesia. Literasi membaca merupakan dasar yang harus ditanamkan dalam diri siswa. Penelitian ini bertujuan untuk menganalisis faktor-faktor penghambat minat baca siswa pada sekolah dasar kelas V pada salah satu sekolah swasta di kabupaten Lembata. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan jenis penelitian studi kasus (case study). Hasil penelitian menunjukan ada dua faktor penghambat minat baca siswa sekolah dasar yakni faktor internal yang terdiri dari siswa belum lancar membaca, kurangnya motivasi dan pembiasaan dalam membaca, dan kurang memahami isi bacaan, sedangkan faktor eksternal terdiri dari lingkungan sekolah yang kurang mendukung, faktor ekonomi keluarga, kurangnnya fasilitas dan kebiasaan siswa bermain gadget.

Toddler ageg children are the golden age because the development of toddler-age children, namely 1-3 years old, experiences very rapid growth and development, so that if at this toddler age they experiences obstacles in growth and development, it will have a big impact on the childs life in the future. One the big tasks for toddler is toilet training, so that children are not dependent on using diapers. The aim of this research is to find out the general pictures of the impact of using diapers on toilet training failure of 3 year old children an the Masagena Daycare Centre. The type of research used is non-experimental quantitative research using a cross sectional design, namely by studing the dynamics of the correlation between risk factor dan effect, using an observational approach or collecting data at on time (pont time approac). This research want to know the effect of using diapers (as a riskfactor) on the success of toilet training for children aged 3 years (as an effect, where riskfactors and effect are observed and measured simultaneously at the same time). Based on the research results, diapers are very dominant in influencing the failure of a childs toilet training is compared with the childs own readiness.