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This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets

Chronic renal failure is a progressive and continuous destruction of kidney structures. Chronic renal failure occurs in susceptible individuals, analgesic nephropathy, destruction of renal papillae associated with daily use of analgesic drugs for years. Whatever the cause, there is a progressive deterioration of kidney function which is characterized by a progressive decrease in the Glomelurus Filter Rate (GFR) (Corwin, 2009). Chronic kidney failure is a failure of kidney function to maintain metabolism and fluid and electrolyte balance due to progressive destruction of kidney structures with manifestations of accumulation of residual metabolites (uremic toxicants) in the blood (Muttaqin & Sari, 2011). as well as electrolytes and acid-base composition of body fluids, removing metabolic wastes that are no longer needed by the body, regulating blood pressure and hormonal function. Chronic Kidney Disease (CKD) is the final stage of chronic kidney failure where GFR <15 ml/min/1.73m2 so that the body fails to maintain metabolism and fluid and electrolyte balance, causing uremia, namely retention of urea and other nitrogenous wastes in the blood (Smeltzer et al. al, 2008; National Kidney Foundation in Kallenbach, et al, 2005). With the increasingly real decline in kidney function or worsening of symptoms of uremia, renal replacement therapy is required for survival, namely dialysis and organ transplantation. There are two methods of dialysis, one of which is Hemodialysis (Potter, 2005; Smelzer, 2008).     

Puerperal gymnastics is a series of body movements performed by maternal postpartum that aims to restore and maintain muscle strength associated with childbirth. Results of preliminary studies commencing on January to April 2016, there are six post-partum mothers experience postpartum hemorrhage. A puerperal gymnastics counseling to postpartum mothers has been done but not all postpartum mothers doing gymnastics parturition. This is due to postpartum mothers are not unaware that puerperal gymnastics will affect the muscles needs for oxygen, blood flow becomes smooth so it can help the process of health recovery after childbirth. The purpose of this study is to find the effect of puerperal gymnastics to involution of uterus to primipara maternal in Majalaya Hospital Bandung District in 2016. The type of research is a quasi-experimental design with posttest only non-equivalent control group method. Sampling technique in this study using purposive sampling with the number of sample in this study as many as 20 people. From the results, it is found that an average reduction of TFU intervention group is 6.3 cm while the control group is 9.6 cm. Statistical test results of T-Independent Samples Test are t count = 8.222, t table = 1.734 which means t count > t table and sig.t count ρ Value (0.000<0.05) and there are differences in the effect of puerperal gymnastics to the involution of uterus to the primipara maternal in Rose Room of Majalaya Hospital 2016, seen from the decline of TFU between the puerperal gymnastics intervention group and the control group that does not given puerperal gymnastics. Advice for the health workers in the Rose Room is to make SOP of puerperal gymnastics and implement puerperal gymnastics by implementing puerperal gymnastics programs of postpartum mothers which is beneficial to the healing process of self-postpartum.

Main Objective: This study explores the work vacancy advertising for graphic designers in some countries and appraises differences in economic, and educational infrastructure. Background problem: The designer's role is changing and building a more critical advancement to the organization. The job and expertise of a graphic designer as commonly associated with boundless visual results, equally designing for flyers and having knowledge of typography and visual content. Apart from that, graphic designers job and competent in equal employment, study, and technology. The expansive work and skill set of graphic designers mien a challenge for lecturers and professionals alike to carry abreast of the work of graphic designers. Novelty: For design professionals and lecturers, employment provides an intermediary for compassionate labor advertising which can format academic activities and self-improvement intentions. In design research, job Ads bring information about the competencies demanded by employers in the design professional field as well as about the organization's level of knowledge of the profession. Research Method: This study uses the doc analysis method in traditional and digital graphic design job advertisements to investigate the skills that organizations seek when recruiting graphic designers. Finding/Result: The job and skills of a graphic designer are more expansive than repeatedly characterized. Graphic designers primarily provide digital and print jobs. Graphic designers primarily provide digital and print jobs. To do this kind of job, a graphic designer must have not only visual design experiences but also experiences generally identical with other areas, equally “business”, “project management”, and “research”. Conclusion: The results of this study indicate that job advertisements reverse the former during interpretive job advancement for graphic designers in the future. As a suggestion for investigating future professional development, design researchers should make more careful use of the opportunity and scope contributed by job advertisements. Keywords: Job Advertisement, Graphic design, Graphic Designer

Stock investment is one of the most attractive forms of investment for investors. Investors can choose various sectors of companies listed on the Indonesia Stock Exchange (IDX) to place their funds in investing in shares. One of the sectors with high capitalization in recent years is the banking sector, where investors have been attracted to buying banking companies' shares. Even so, investors in investing in stocks must pay attention to the factors associated with the risk of investing in stocks, whether it is a total risk or a systematic risk that cannot be prevented by diversification. The purpose of this study is to empirically examine the effect of firm size, leverage, and profitability on stock risk. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) and has stock beta data released by Pefindo during 2016-2019. Based on purposive sampling, 23 companies were selected so that the total sample is 92 observations. Hypothesis testing is performed using multiple linear regression analysis of panel data. The test results suggest that company size has a positive effect on systematic risk, but it negatively affects the total risk. Leverage is not associated with systematic risk and total risk.  Keywords: beta, leverage, banking industry, total risk, firm size

Interrelated, interconnected and influential describe the relationship between language and culture. So that in the process of learning both languages can not be separated. English as an international language has the potential to be associated with culture because everyone from all over the world from different countries even different cultural backgrounds use it to connect with the outside world. Nowdays, English is everywhere and even learned everywhere. In this connection knowledge and understanding as well as cultural awareness become some of the important things to be integrated into learning. This article aims to reveal the importance of cross-cultural understanding and awareness in teaching English. This article was written using a qualitative research design and collecting data from reference observations from the several sources, which were then discussed in a narrative manner so as to discover the importance of cross-cultural understanding and awareness in teaching English.

Difficulty swallowing is caused by impaired muscle coordination, muscular weakness of the tonus swallowing which is associated with impaired hemisphere function, nuclei of the brain nerve fibers that confer and muscles chew and swallow. The purpose of this case study is to describe the application of Shaker exercise and jelly in swallowing exercises in the stroke patients in the Hospital Sunan Kalijaga Demak. This method of research is descriptive using a case study approach. The subject in this study were two patients with stroke difficulty swallowing, patients in rehabilitation, not experiencing a loss of consciousness and a patient's vital signs of stable. Ingested ability is measured with The Royal Adelaide Prognostic Index For Dysphagic Stroke (RAPIDS). Results of the analysis showed that there was increased ability to swallow after intervention. In the subject I before the 81 scorecard intervention (low aspiration risk) experienced increased scorecard to 86 (low aspiration risk). Meanwhile, in the subject II before the intervention of Scorecard 82 (low aspiration risk) experienced a better namely 91 (low aspiration risk). This research recommends nurses can apply shaker exercise and jelly in swallowing exercises in stroke patients with difficulty swallowing

Hospitalization is a process that has planning or emergency reasons that require the child to stay in the hospital. Hospitalization at school-aged children is 6-12 years forcing children to part with their beloved environment such as family and group soisalnya causing anxiety. Anxiety is an emotional response to the assessment of something dangerous, associated with feelings of uncertainty, helplessness, fear of fear is not clear why. This case study illustrates the application of bibliotherapy to decrease the anxiety level of school-aged children during hospitalization. The case study design used is descriptive case study. The case study was conducted in RSUD Dr. Adhiyatma, MPH Semarang. result of case study got decrease of subject anxiety level I before application of bibliotherapy value of anxiety level 40 after application of bibliotherapy decrease to 34 and subject II anxiety level level before applying of bibliotherapy value of anxiety level 31 after application of bibliotherapy decrease to 26. subject of subject anxiety level decrease 6 value and subject II down 5 values.

Hyper cholesterol is a risk factor for cardiovascular disease which is a major cause of death and illness worldwide. Chronic and non-infectious diseases are generally caused by bad lifestyle factors, which can actually be modified. Some of the factors that are at risk for heart disease and stroke are hypertension, cigarette consumption, diabetes, lack of physical activity, unhealthy diets, dyslipidemia, overweight and obesity. The purpose of this community service was to find out an overview of the prevalence of hypercholesterolemia in the area, this screening activity was also expected to be able to initiate cadres and the community to be more active in implementing post-natal activities. Method: This community service activity uses the Community Service approach, by carrying out screening activities forhypercholesterolemia through cholesterol checks on the people in Banjar Tulang Ampian and Banjar Kerta Sari Pemecutan Kaja Village, North Denpasar. Results: A total of 31 people netted had high cholesterol levels of 40240 mg / dL which was dominated by women (63.49%), the most age group was ?51 years (38.62%), most subjects were self-employed / traders (38 , 10%). Conclusion: Increased blood cholesterol levels with age increase are associated with a reduction in cholesterol elimination as bile salts and a decrease in receptors that mediate the clearance process of plasma LDL. Cholesterol levels increase with increasing age and the incidence of coronary heart disease.

Background: High prevalence of anemia exists in the developing country where its causes are multi-factorial. One of the most vulnerable populations are adolescent girl. This study aims to know the prevalence and risk factor of anemia among adolescent girls in Abiansemal High School Methods: Cross sectional study was conduct with a total of 254 individuals comprising healthy participated. The relevant information was collected with interviews, anthropometric measurements and Hemoglobin assay. Multivariate Poisson Regression analysis was done to analysis the risk factor. Results: The prevalence of anemia was found to be 71.3% (22.8% mild anemia, 47.2% moderate anemia and 1.2% severe anemia). Mean age of the adolescent girls was 15.5 ± 0.66 years old. Multivariate analysis showed that the strongest predictors of anemia associated with adolescent girls is eating frequency ? 2 times a day (aPR:1.55; 95% CI: 1.32 to 1.81), excessive menstrual bleeding (aPR: 1, 35; 95% CI 1.17 to 1.56), vegetarian diet (aPR: 1.23; 95% CI 1.08 to 1.41) and drinking tea during meals (aPR: 1.17; 95% CI 1.01 to 1.36). However, the level of knowledge, socioeconomic status, and BMI did not contribute significantly in this study. Conclusions: High prevalence of anemia in adolescent girls of Abiansemal High School. Anemia screening should be done regularly and giving iron tablets to adolescent girls.

Knowledge sharing is a process in which individuals exchange theirknowledge (implicit and explicit) and they create new knowledge together.Knowledge is an valuable source for organizations that cause to survive incompetitive environment and can be used to achieve competitive advantage.Knowledge can be available to individuals and organizations, therefore,there must exit conditions in the organization that people be able to sharetheir knowledge with other individuals. In such situation, organizationscan improve employees performance and also organizationsperformance.This paper explores the antecedents and consequencesknowledge sharing.This study argued that social interaction ties, shared vision and trustshould be associated with knowledge sharing. Next, theconceptualrelationship between knowledge sharingand individual performance,organizational performance, and organization competitive has beenestablished.

Stunting is defined as the condition of children aged 0 – 59 months, where the height for age is below minus 2 Standard Deviations (<-2SD) from the WHO median standard. The aim of the research is to determine the factors associated with the incidence of stunting in toddlers at Community Health Centers. Rumbia, Jeneponto Regency. The type of research used was an analytical survey with a cross sectional study approach. The sample was 72 toddlers in Rumbia village using a purposive sampling technique. The results of the research show that there is a relationship between maternal employment and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.034 < ? 0.05, there is a relationship between maternal education and the incidence of stunting among toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.003 < ? 0.05, there is a relationship between the number of children and the incidence of stunting in toddlers at the Rumbia health center, Jeneponto Regency with a p value = 0.016 < ? 0.05. Conclusion: There is a relationship between mother's employment, mother's education and number of children with the incidence of stunting among toddlers at the Rumbia Community Health Center, Jeneponto Regency.

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

Foreign Direct Investment flows to developing countries surged in the 1990s, to become their leading source of external financing. This raises in FDI volume make government must be generate domestic policies to push FDI inflows. The first step is identification macroeconomic determinants of FDI inflows.Globerman and Shapiro (2005) suggest the macroecomic variables, such as, market size, resources, and financial sector, may be associated with FDI inflows, especially in developingcountries. The problem is how far the macroeconomic variable can push FDI inflows, in condition, imperfect economic liberalisation.This study proofs that market size, included, domestic economy (GDP) and extention of domestic economy (Openness) significantly push FDI inflow. But debt variable, despite of associated with government policy, significantly impeded FDI inflows.Key words: Foreign Direct Investment, Market Size, and Financial Sector.

This article discuss research progress and future opportunities for modeling consumer choice on the Internet using clickstream data and also to compare the nature of Internet choice (as captured by clickstream data) with supermarket choice (as captured by UPC scanner panel data). Though the application of choice models to clickstream data is relatively new, and review existing early work and provide a two-by-two categorization of the applications studied to date (delineating search versus purchase on the one hand and within-site versus across-site choices on the other). The article discusses additional opportunities afforded by clickstream information, including personalization, data mining, automation, and customer valuation and also offers directions for further research in these areas. Notwithstanding the numerous challenges associated with clickstream data research.

When creating databases for GIS-applications often existing maps are scanned and vectorised for used. However, vectorisation becomes obsolete when GIS-objects can be referred to both in theme and geometry in a raster environment. This article shows to use model spatial data raster and vector for GIS - applications in both the graphical and image structure. Geographical data must first be converted into a computer- readable format before it can be used in a GIS. Spatial data are "elements that can be stored in map form." These elements correspond to a uniquely defined location on the Earth's surface. Spatial data have also been describe as “any data concerning phenomenon a really distributed” in two or more dimensions. (Peuquet and Marble, I990.) Data model is the rules to convert real geographical variation into discrete objects. There are two main GIS data models - vector and raster. Each of the two data models has specific types of data, analysis and displays that can handle better than the other system. The vector model represents geographical reality as a series of discrete objects or features, classified as points, line's or areas (polygons). The geographical co-ordinates describing the locations of these features are stored in the computer database which lies at the heart of the GIS. In the raster model a regular grid of cells, or pixels, is used to encode the features found on the earth's surface. Each pixel has a number associated with it representing; the value of a geographical phenomenon, such as terrain elevation, soil type or biomass. Layers of raster grids covering the same region can be built up to represent further variables.