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Technically, heavy equipment resources are the main factor in implementing a road project. The use of heavy equipment is urgently needed in the process of accelerating the implementation of road works in accordance with predetermined targets. In this project there are several stages of work planned and implemented, one of which is earthworks. Earthworks include excavation work that requires Rock Drill Breaker heavy equipment to speed up work time. This research was conducted at the Tepus-Jerukwudel Road Development Project Phase II, Gunungkidul Regency, with the aim of knowing the work productivity of heavy equipment and knowing the time needed for heavy equipment to complete excavation work. The method used is the manual calculation method using the productivity formula, time calculation and soil excavation volume calculation to produce the effective time during the use of Rock Drill Breaker . Based on the results of productivity calculations on excavation work using a Rock Drill Breaker with an hourly production of 23.86 m3/hour, daily production of 166.9 m3/day with a time of 83 days. The results of this study indicate that good management and utilization of heavy equipment can accelerate the expected target time.

This study aims to determine the quality assurance of education and comparative school accreditation. The method used in this paper is descriptive qualitative and literature study. The results showed that: 1) The measure of the quality of education in schools refers to the degree of excellence of each component, is relative, and always exists in comparison. 2) Steps to improve quality, namely; a) needs analysis, b) vision, mission, and objectives, c) resources for educators and education personnel, d) the process of achieving quality assurance in education, 3) quality management orientation in education, 4) Steps for implementing quality management, namely a) quality planning education, b) implementation of quality-based programs, and c) quality control, and 5) Comparative accreditation of Public Madrasah Aliyah and Private Madrasah Aliyah in Pekanbaru shows that 4 MAN received accreditation A, 2 MAS received accreditation A, 5 MAS obtained accreditation B and 1 MAS obtained C accreditation.

This study aims to examine the effect of audit committee characteristics on CSRD in manufacturing and mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019. In addition, this study also examines whether there is an effect of risk management as a mediating variable in the relationship between audit committee characteristics and CSR disclosure. This research using purposive sampling method, which result in 178 samples. The analytical tool in this research using structural equation modeling (SEM)-PLS (Partial Least Square). The results show that the characteristics of the independent audit committee, number of member meetings, financial expertise and gender diversity have a positive effect on CSRD, while the size of the audit committee has no effect on CSRD. Indirect testing shows that risk management only affects the relationship between the number of member meetings and CSRD. Meanwhile, risk management failed to become a mediator for other variables with CSRD.

The purpose of this study is to examine specifically related to the governance and accountability of cooperatives that have been carried out in Indonesia. This study used a qualitative design, with a population of 125 journals and through purposive sampling, a sample of 35 journals was obtained. The results of the journal review can be concluded: (1). The trend of research on governance and accountability of cooperatives in Indonesia is mostly done with a qualitative design, obtained the concept: to improve governance can be done through socialization and training on SPI to managers; comply with ethical principles and rules; the accountability aspect must be audited by KAP; the role of government; principles of transparency, accountability, responsibility, independence and fairness. Measurement of the dimensions of democracy, the quality of human resources, transparency, accountability, responsibility, independence and fairness. Good financial planning, transparency and accountability in financial management, increasing management commitment, knowledge, understanding of the duties and authorities of management regarding business risks and communication. Factors of members, administrators and supervisors as well as honesty and understanding; Sharia good corporate governance requires supervision from the Supervisory Board. Understanding of the important role of cooperatives for improving the community's economy, consistency in preparing financial reports. (2). Based on the quantitative design, it is concluded: cooperative governance and accountability have a positive and significant effect and accountability as a mediating variable on cooperative performance, there is no difference between financial accountability performance before and during the pandemic, cooperative reform has a positive and significant effect on cooperative governance and cooperative governance has no effect on the effectiveness of lending.  

Abstract: The number of lemang entrepreneurs typical food of Bolo Village is decreasing even from lemang entrepreneurs who are still in production, their sales volume is decreasing. The main factors that cause this condition are low business management skills, no touch of technology, unattractive product displays, dirty and dusty, unhygienic, no labels and packaging so that it has an impact on reducing people's buying interest. Another problem faced by partners is that the production of lemang does not last long, as well as the low ability of partners to make jam as a complementary product from lemang. The activity methods used in community service activities include assistance in the form of changing mindsets regarding business management, training, and practice, as well as tool design as well as design/brand and packaging development. At each stage of the activity an evaluation is carried out both process evaluation and outcome evaluation so that the output of the activity can be measured. The results of this activity: 1) there is a change in mindset regarding business management; 2) the innovation of Lemang products; and 3) the existence of a label/brand design and product packaging

Human Resources is one of the resources that determine the success of an organization. Proper management of human resources can create a strong managerial system to support the productivity and success of the company. Therefore, it is necessary to have factors that can form quality human resources. This article aims to explore employee performance which is influenced by transformational leadership and internal CSR. Internal CSR also has a role as an intervening variable between transformational leadership and employee performance. The research model is multivariate and the analysis will use SMARTPLS. The research was conducted at the Public Works and Spatial Planning Office of Grobogan Regency with 110 employees who participated in this study. The sampling method used accidental sampling. The results show that transformational leadership and internal CSR can affect employee performance. Internal CSR can act as a mediation between transformational leadership and employee performance.

Internet technology is currently developing rapidly, the need for internet in the community in the current era of the COVID-19 pandemic is increasing because studying and working can be done at home. By utilizing technology, processing customer bill payment data will be faster because of the ease of use. To support the implementation of this inseparable development of Information and Technology, a website-based internet bill payment system was created with the aim of making it easier for customers to make payments and check payment history and provide convenience for the field of collection in checking accounts receivable data so that they can be followed up in accordance with standard operating procedures. applicable. So that customers feel comfortable because they don't need to be constantly reminded regarding missed payments. The design of the internet service bill payment system is described by Data Flow Diagrams (DFD) and Entity Relationship Diagrams (ERD). The design of the system prototype uses the PHP programming language and the PostgreSQL database. From this study, it was found that the website-based internet bill payment system was running well. In appearance, the website is responsive to many browsers. Meanwhile, in terms of functionality, the system can perform the functions of each feature.

The purpose of the study is to determine the student's need for learning resources by using Learning Management System (LMS) in geography subjects. The research method is quantitative with a research sample of class XI SMA N 3 OKU students who took geography subjects which were carried out with random sampling. The instruments used in this study were questionnaires and interviews, while the analysis method used Descriptive analytics. The tendency shows that presentations of 95% like online learning. The results of the questionnaire sources from the indicators of the need to pay attention to the 68.5% tendency of students that strongly agree and  31.5% agree if an LMS learning media was developed using Video. Besides the video, media of PPT and pdf documents also appear as options. Based on the results of this research, it can be concluded that it is necessary to develop LMS-based learning resources by combining more videos, then followed by PPT and pdf. Moreover, the assembling process must apply the science of piracy design which is not just uploading material.    

The COVID-19 pandemic had a significant impact on UMKM. Social distancing has changed consumer behavior from conventional to digital. UMKM Shapro Official is an original automotive t-shirt vendor that was established in 2017. Shapro Official has difficulty in introducing and marketing products with a clear target consumer and competitive price competition. Sales promotions have not been managed optimally and sales data management is still manual (notes). Owners also have difficulty monitoring sales reports in real time. Website created using CMS Wordpress to help Shapro Official difficulties. The system development method is Rapid Application Development (RAD). System analysis method using fishbone diagram and system modeling using Unified Modelling Language (UML). The results showed that the existence of a website can help the management to manage promotions, sales and sales reports. Having a website makes sales targets focus and increase.   

Water is very important for all aspects of life on earth, agriculture is one of the fields that really need large amounts of water because of the use of water in the process of plant photosynthesis. Water that has good quality is if the water is not excessively polluted by harmful chemicals or minerals. One indicator that water is polluted is a change in temperature and pH (acidity) of the water. Temperatures that are too hot in the water will interfere with the growth of plants and other microorganisms. While the normal pH of water has a pH that ranges from 6.5 to 7.5. The quality of water and soil is very important in agriculture. The level of acidity (pH) and soil temperature are one of the things that affect plant fertility. Therefore, the quality of water and soil on agricultural land is one of the important things that needs special attention in its management. One solution so that water and soil quality can be monitored and managed efficiently is to utilize a Wireless Sensor Network based on the Internet of Things (IoT). The use of the ESP8266 Module as a WIFI module, is widely used by Internet of Things-based applications because the price is cheap so it reduces a lot of costs and has a fairly good speed of 80 MHz. This study aims to develop the concept of a Wireless Sensor Network by utilizing the ESP8266 module to monitor pH values using a pH Meter Analog Kit sensor and temperature from agricultural land using a DS18B20 Waterproof sensor and can be monitored at any time using a smartphone.

Abstract. Environment is everything that affects human growthand animals. While the environment is everything that being around living things (organisms) that have reciprocal effects on living things. Effort environmental preservation means maintaining the existence of the environment forever, everlasting and unchanging. By doing actions arbitrarily to the environment by exploiting regardless of the consequences, clearly contrary to Christian teachings Instability of natural conditions, disasters and calamities that occur in nature, because it is caused by human hands. Management This environment aims to achieve harmonious relations between humans and the environment. inner harmony Christian teachings include four things, namely: harmony with God, harmony with society, harmony with the natural environment and harmony with oneself. Efforts to preserve the environment alive, this received serious attention from the shepherd. written in the bible about reviving dead land, planting trees (reforestation) and the contents of the bible about the prohibition of open defecation. Messages written in God's word, are awakening to his people to always increase awareness of the environment.

Abstract. Environment is everything that affects human growthand animals. While the environment is everything that being around living things (organisms) that have reciprocal effects on living things. Effort environmental preservation means maintaining the existence of the environment forever, everlasting and unchanging. By doing actions arbitrarily to the environment by exploiting regardless of the consequences, clearly contrary to Christian teachings Instability of natural conditions, disasters and calamities that occur in nature, because it is caused by human hands. Management This environment aims to achieve harmonious relations between humans and the environment. inner harmony Christian teachings include four things, namely: harmony with God, harmony with society, harmony with the natural environment and harmony with oneself. Efforts to preserve the environment alive, this received serious attention from the shepherd. written in the bible about reviving dead land, planting trees (reforestation) and the contents of the bible about the prohibition of open defecation. Messages written in God's word, are awakening to his people to always increase awareness of the environment.

Unclean environmental conditions and unhealthy behavior are the causes of the problem of the emergence of infectious diseases. One example of poor clean, healthy living behavior is the lack of awareness in disposing of waste in its place and improper ways of managing household waste. Almost all areas are experiencing difficulties obtaining land as a final disposal site. The government cannot solve the problem of household waste alone. Sentong Village does not correctly manage waste; for example, all waste is burned, and there is no separation between organic and inorganic waste. The purpose of this community service is to increase public awareness by increasing general knowledge about proper waste management and empowering the community to manage waste with the Reduce, Reuse, and Recycle method as one of the appropriate methods in processing household waste. The results of community service activities show that the community is quite enthusiastic when given information about proper waste management; the methods used in these activities are the lecture and discussion methods, then pre-test and post-test are carried out; the community who attended the training were 15 people, and residents agreed to apply the right way of processing waste, starting with the correct way of disposing of waste, namely distinguishing between organic and inorganic waste, so as not to litter in front of the house.

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.

This study aims to determine the effect of tax planning and profitability on earnings management in the food and beverage subsector manufacturing companies listed on the Indonesia stock exchange.en. The population in this study are manufacturing companies in the food and beverage sector which are listed on the Indonesia Stock Exchange during 2019-2021, where there are 30 companies, while the sample taken is 22 companies with a sampling technique using purposive sampling. The data processed were 66 samples that had been tested for classical assumptions in the form of assumptions of normality, multicollinearity, heteroscedasticity and autocorrelation. Methods of data analysis using multiple regression techniques. The results showed that Tax Planning had a positive and significant effect on Earnings Management, Profitability had a positive and significant effect on Earnings Management.

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.  

One form of progress in the current financial sector is evidenced by the adaptation of Fintech, which stands for sharia P2PL Financial Technology. Financial institutions in carrying out their activities cannot be avoided what is called risk. That's why to gain profit and customer trust, financial institutions are required to have good risk management, especially fintech companies that offer convenience and efficiency in transactions, so they will be very vulnerable to various types of risks in the financing process that can affect the sustainability of the fintech itself. fintech companies, before channeling financing to potential recipients of funds, also need to be able to pay attention to various risks that may arise, both predictable and not, and also have techniques for mitigating risks from all possibilities that may occur in the future, so there is a need for strategic steps and ways to minimize existing risks. This type of research is empirical and uses a qualitative approach with secondary data source. From the explanation, it can be said that PT ALAMI Sharia has carried out Sharia fintech P2PL transactions that are following existing economic principles starting from the identification of potential recipients of funds, analysis carried out by PT ALAMI and risk mitigation carried out by PT ALAMI Syariah.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

Neonatus adalah Bayi Baru Lahir yang berusia 0 sampai dengan 28 hari WHO (Word Health Organization, 2015).Ciri-ciri bayi baru lahir yang sehat yaitu bayinya bergerak aktif, berat lahir sekitar 2.500 – 4000 gram, memiliki warna kulit yang mencerahkan, segera menangis ketika lahir, memiliki suhu tubuh normal yaitu 36,5-37,5C. Tali pusat merupakan tali penghubung yang memanjang dari umbilicus sampai ke permukaan fetal plasenta. Pada tali pusat terdapat funikulus umbilicalis yang terbentang dari permukaan fetal plasenta sampai daerah umbilikus fetus dan berlanjut sebagai kulit fetus. Dalam sister kerjanya tali pusat berfungsi sebagai penghubung antara plasenta dan bagian tubuh janin supaya mendapatkan asupan oksigen, makanan, dan antibody dari ibu. Pada umumnya umbilicus atau tali pusat saat satu minggu setelah bayi lahir dan luka sembuh dalam lima belas hari (Baety, 2011). Tujuan: penelitian untuk memberikan Asuhan Kebidanan Bayi Baru Lahir pada Bayi Ny M Tentang Cara Perawatan Tali Pusat Di Poliklinik Pt Serdang Tengah Kec. galang Kab. Deli Serdang tahun 2020.  Metode: Jenis penelitian merupakan penelitian deskriptif. Pengambilan data dengan cara pengambilan primer menggunakan pedoman wawancara terstruktur dan pemeriksaan langsung kepada Bayi Baru Lahir pada Bayi Ny M Tentang Cara Perawatan Tali Pusat Di Poliklinik Pt Serdang Tengah Kec. galang Kab. Deli Serdang tahun 2020. Data disajikan dalam bentuk management helen varney. Hasil: Penelitian menunjukkan bahwa Bayi Baru Lahir pada Bayi Ny M Tentang Cara Perawatan Tali Pusat Di Poliklinik Pt Serdang Tengah Kec. galang Kab. Deli Serdang tahun 2020. Asuhann yang tepat diberikan pada by Ny M yaitu memberikan asuhan kebidanan dengan Memberikan ibu penkes PerawatanTali Pusat. Saran:  kepada petugas kesehatan harus meningkatkan pengetahuan dan keterampilan dalam memberikan asuhan yang tepat Bayi Baru Lahir tentang Perawatan tali pusat.  

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management