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The problem in this study is the fluctuating working capital in cigarette companies listed on the Indonesia Stock Exchange in 2017-2021. This study aimed at determining the influence of working capital on profitability. The population in this study was all cigarette companies listed on the Indonesia Stock Exchange totaling 5 companies. Research samples were obtained using the purposive sampling method. The samples used were from 4 companies. Data was collected through documentation and analyzed using descriptive statistical methods and inferential statistics, namely simple linear regression. Hypothesis testing was done through a t-test. The results of the descriptive analysis revealed that: (1) Working capital had an average value (mean) of IDR.14,277,908,600 of the total working capital. (2) Gross profit margin had an average value (mean) of 19.8 which shows that every IDR. 1 sale can be fulfilled with IDR.19.8 gross profit owned by the company. The results of the t-test statistic indicated that working capital (X) had a positive and significant influence on the variable gross profit margin (Y). The results of the determination analysis (R²) showed that the working capital variable was able to explain the fluctuation of profitability of cigarette companies listed on the Indonesia Stock Exchange by 21.4%.

       Penelitian ini bertujuan untuk menganalisis pengaruh variable Kualitas layanan dan Fasilitas terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention. Jumlah responden adalah sebanyak 90 responden. Pengukuran dalam kuesioner menggunakan skala likert. Metode analisis data menggunakan Output Program SPSS Statistics versi 16.0 for windows. Hasil pengujian terhadap hipotesis, menunjukkan bahwa variable Kualitas layanan berpengaruh positif dan significan terhadap Loyalitas pelanggan dengan dimensi Kehandalan ( Reliability ) yang paling dominan terhadap Loyalitas pelanggan dengan hasil penghitungan rata – rata variable responden di perolehhasil 4,30, dari indicator Patra Semarang Hotel & Convention handal dalam memberikan pelayanan dengan segera dan memuaskan. Pengaruh Kualitas layanan terhadap Loyalitas pelanggan di Patra Semarang Hotel & Convention perlu di tingkat kandan di maksimalkan, sikap ramah tamah karyawan dan memberikan rasa aman kepada pelanggan serta meningkatkan semua aspek fasilitas baik bentuk fisik maupun non fisik yang nantinya akan berpengaruh pada semakin banyaknya pelanggan sehingga juga akan berimbas pada kesejahteraan karyawan.

The increased garbage creation in Maros may motivate businesses to become more concerned with environmental sustainability. Armour Coffee's green marketing strategy begins with the brand logo and extends to the firm's vision and objective. According to statistics from the top brand index, Armour Coffee remains the least popular local coffee shop in Indonesia, which is both a phenomena and a problem in this study. Based on the findings, the study concludes that Green Product and Green Place have a favourable influence on Interest in Purchasing Armour Coffee in Maros. Meanwhile, Green Price and Green Promotion had little influence on Interest in Purchasing Armour Coffee in Maros. Simultaneously, green product, green pricing, green location, and green promotion (green marketing mix) impact interest in purchasing Armour Coffee in Maros.

This study was conducted to determine the factors that influence the farmer's exchange rate (the ratio of the price index received by farmers to the price index paid by farmers) in the food crops sub-sector in Riau Province. The data collected in this study is data published by the Central Statistics Agency of Riau Province. The data obtained were then analyzed using SPSS 22. The test results show that the level of expenditure has a negative and significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (-2.475) < ttable (2.44691) with a significant value of 0.048 < 0.05. Harvested area has a significant positive effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (4.441) < ttable (2.44691) with a significant value of 0.004 <0.05. Meanwhile, the food import variable has no significant effect on the exchange rate of farmers in the food crop sub-sector, this can be seen from the value of tcount (2.273) < ttable (2.44691) with a significant value of 0.063 > 0.05, with a value of Fcount (12.476) > Ftable , (4,35).

Background: Obesity is a pathological condition due to excessive fat accumulation than is needed for body function. Pregnant women with overweight and obesity are at high risk and have been shown to be associated with increased complications in pregnancy. Cesarean section is a surgery to deliver a fetus by opening the abdominal wall and uterine wall. Generally, in cesarean section, spinal anesthesia is performed. Objective: to determine the hemodynamic picture of obese caesarean section patients with spinal anesthesia. Method: The method used is observational analytic with a cross-sectional approach and consecutive sampling technique. Data analysis uses parametric statistics. The data in this study are the results of differences in obese and non-obese patients. Data collection techniques in this study include documentation and observation. Results: The pre-anesthesia results obtained an average systolic blood pressure = 138.31 ± 17.528, an average diastolic blood pressure = 82.54 ± 10.643 and an average pulse of 100.69 ± 15.315, while the results after 5 minutes obtained an average systolic blood pressure of 105.31 ± 12.572, an average diastolic blood pressure of 61.15 ± 11.753 and an average pulse of 99.54 ± 18.963. Conclusion: Changes in blood pressure and pulse before spinal anesthesia with after spinal anesthesia in obese patients undergoing cesarean section showed a decrease in blood pressure and pulse in the 5th minute after injection.

The purpose of this study was to determine the effect of promotion on the number of new student registrations at the Tangerang Nusantara Tourism Academy. This type of research is quantitative research. The population used is all prospective students who register in T.A 2021/2022 as many as 140 students of the Tangerang Nusantara Tourism Academy. the sample was selected as many as 80 respondents. determined by using a random sampling technique. The data collection technique used is the distribution of questionnaires in the form of a questionnaire through the google form application. By using simple linear regression analysis. Data analysis used descriptive statistics, namely by looking for correlation coefficients and simple linear regression using t test. This research was carried out on June 1 - August 31, 2022. Based on statistical results using the SPSS 22.00 application, the results showed "there was a significant effect of promotion on the number of prospective student registrations at the Tangerang Nusantara Tourism Academy" with a promotion percentage rate of 33.98% in increase the number of student registrations.

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Mathematics is an applicable science and very close to human life, so mathematics is very important to learn from elementary school. However, the mathematics competence of elementary school students in Indonesia is relatively low. One of them is SD IT Cahaya Ummat which is located in Karangjati, Kecamatan Bergas, Kabupaten Semarang, the grade 6 students' average mathematics score is lower than other subjects. So far, learning is still conventional in nature with learning resources in the form of printed books, thus it is necessary to have learning innovations to increase students' interest in learning mathematics.The design of interactive media as a learning aid can be a solution to attract students' attention to be more focused when the teacher explains math material in class. When students feel interested and focused on learning, learning will be more effective so that students' understanding of the material presented by the teacher will also increase.Interactive learning media made with Adobe Flash CS5.5 to combine text, images, sound, and animation will make the application more attractive, so that students are more interested in learning mathematics with statistics material. The results of the validation score obtained from media experts are 34, material experts 39, and users 35, so this learning media product is classified as a very good category, so it is valid to be used.  

The development of computers in the current era can help teachers improve human resources (HR), especially in the field of education. SPSS and Excel are statistical applications that can process teacher research data such as education management data and classroom action research data and so on. This community service (PKM) is carried out in the form of statistical application training (SPSS and Excel) as well as writing techniques and publication of scientific articles. Participants in this activity consisted of 21 teachers and employees of the Muhammadiyah Mamala High School in Central Maluku. The conclusion obtained in this activity is that activities that have been carried out in the form of training are considered very good (99%). All material that has been planned can be delivered, although due to time constraints there are some materials that are only presented in an outline. The participants' ability in mastering the material was considered very   1Jurusan Matematika FMIPA Universitas Pattimura, Ambon-Maluku         good (98%). This is based on the teacher's ability in training and trials in the form of classroom action research data processing using Excel and SPSS applications. In addition, from the results of the training given to the participants, it was found that all the training participants perfectly mastered the tasks given in the training.

Study This goal is to ascertain how return on investment affects the share price of PT Astra International. Time frame for the study: this covers the years 2013–2018. population studied This is a mining company that is listed on IDX. Purposive sampling is used in the election sample. In the years 2008 to 2010, there were up to 31 firms miningyang listed on the IDX. utilized data analysis Simple regression analytical techniques are used to test the hypothesis.According to a results study, the results mark significance of 0.935 acquired by results processing statistics is larger than the criteria significance (0.05). The regression model is therefore not significant. Therefore, the linearity criterion is satisfied by linear regression. The R2 result is 0.002 which indicates that the variability variable dependent may be described by the variability variable independent by 0.2% while the remaining 99.8% is explained by other factors not included in the regression model.

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.

Internet customers and users in Indonesia are expressed from year to year continues to grow. It can be seen from the graph that is processed based on data from the Indonesian Internet Service Providers Association (APJII) and the Central Statistics Agency (BPS), that internet customers and users are increasing every year. The usefulness and benefits of the website include making it easier to exchange and update information with other internet users, and to be able to obtain up-to-date information. A website is the work of individuals or individuals, can also show ownership of an organization, company, and usually the website shows some special topics or specific interests.