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This research was conducted using secondary data on financial statements that have been published through the official website of each bank by downloading financial report data. The population in this study are Islamic commercial banks in Indonesia in 2015-2020. By using non-probability sampling method, the total sample obtained in this study is 36 data from 6 Islamic commercial banks. The analytical method used in this study is multiple regression analysis using Eviews software version 10 and Microsoft Excel 2016. Based on the research, it shows that leverage, profitability, firm size, firm age, and liquidity together have an influence on the disclosure of Islamic social reporting ( ISR).    

The amil zakat institution has a public responsibility by providing reports to stakeholders. The financial reporting of the Amil Zakat Institution is regulated by the Statement of Financial Accounting Standards (PSAK) 109. However, not all of the lazis recognize and apply PSAK 109, including the Amil Zakat Infak/Alms Syamsul Ulum Institution (LAZISSU). This community service activity has been carried out in 2 stages. Phase 1 is in the form of socialization of PSAK 109 in the form of an introduction to the format of financial statements and the appropriate accounting system. Phase 2 is training and mentoring for LAZISSU amil to be able to prepare financial reports independently. The current activity is the third stage in the form of software implementation for amil zakat institutions. The method of implementing activities is direct implementation assistance. Participants are managers and Lazissu finance division team as the main users of the software. Participants combine the knowledge that has been obtained in the previous two stages into the process of implementing zakat institution software. Resource persons act as assistants in this implementation process. The result of this series of activities is that participants understand the importance of preparing financial reports for amil zakat institutions in accordance with applicable accounting standards and are able to compile financial reports with the help of accounting software that has been provided.

Tambangan Village is one of the urban villages in Semarang City that is active in managing PKK so that it has received several awards in managing the PKK program at both the city and provincial levels. The administrative process in Tambangan Village still uses manual methods both in data recording and recapitulation. This causes several problems that often become obstacles in the PKK administrative process in Tambangan Village, namely there is often scattered data, writing errors, recapitulation of the amount of data that is less accurate and the reporting process is complicated, causing the administrative process to take a long time and information that is incomplete. produced less accurate and inappropriate in the field. This study aims to create a PKK information system in Tambangan Village that can be used to manage data and information for dawis groups, PKK members, PKK activities, the presence of PKK members and Posyandu activities. The results of the questionnaire test from the use of the PKK information system that was built were measured using a Likert scale and the results were 92% with a very satisfied category.

This study examines the effect of profitability, liquidity, leverage, reputation auditor, firmosize and auditoroopinion on the Timeliness of financial reporting in manufacturing companies listed in BEI period of 2017-2019. Population in this researchais all companies listed on the Indonesia Stock Exchange from 2017 to 2019. Sampel of selection using purposive sampling method and totallyoobtained a 324 sample.

The elderly are an age group that is prone to falls. The purpose of this service is to detect the risk of falling in the elderly and provide assistance in balance training as an effort to prevent the risk of falling in the elderly. Falls occur due to unintentional loss of balance resulting in failure of postural stability, or unexpected and sudden changes resulting in a position landing on the floor. Associated risk factors include current health status (living in the community, nursing home, hospital, frail or active state), diseases suffered (diabetes, hip fracture, stroke) and general changes related to aging (decreased balance, coordination, muscle strength, visual impairment, etc.). The output targets to be achieved are in the form of publications in accredited national journals and copyright for videos of community service activities. The method used is a fall risk detection examination using. Elderly gymnastics is a series of regular, directed, and planned movements carried out with the intention of improving the functional abilities of the body. Reporting from the Panti Rapih Hospital page, this activity is carried out regularly and with movements that are not too heavy.

Online media news is known for its lack of credibility in conveying information and its lack of prioritizing objectivity (accuracy, fairness , completeness) in pursuit of instantaneousness. There is quite a bit of news that puts Muslims in a corner, creating a negative image of the Islamic religion . This research aims to find out how the Radar Bogor media presents news content, as well as knowing the accuracy of news content about Islam on the Radar Bogor online media. This research uses the library research method or library study using Roland Barthes' Semiotics. The assessment categories in analyzing accuracy are in accordance with research conducted by the Press Council in reporting research on 28 newspapers in Java in 2004, including checking, writing errors, relevant news sources, title and content accuracy, photo and content accuracy. The results of the research show that in terms of checking and rechecking, suitability of photos and news content, relevant news sources, suitability of news titles and content, Radar Bogor accurately presents news about Islam. However, in news writing, the 5W 1 H element is complete, the sentences are connected to each other. In spelling, typos or typos were found in 6 news stories which did not reduce the original meaning.

Background: Stroke is a neurological disease that is often found and stroke management must be done quickly and appropriately. Stroke has various impacts, one of which is paralysis of the limbs or disability. Purpose : to analyze articles related to increasing motor strength in non-hemorrhagic stroke patients by gripping a rubber ball. The search strategy used two electronic databases, namely: Pubmed and Google Scholar and following the PRISMA (Preffered Reporting Items for Systematic Review and Meta Analysis) protocol with a publication range of 2012-2019, obtained 10 articles that matched the inclusion and exclusion criteria. Methods: systematic review is used in this research method by searching for article topics based on the database: Pubmed and Google Scholar according to the PRISMA diagram. The diagram includes identification, eligibility, screening, and determination of articles that enter the inclusion criteria. Furthermore, the articles that have been found will be reviewed systematically using the Joana Brigg Institute Check list (JBI). The search for articles for identification began in April-June 2020 with a range of 2012-2019 in each database. The three keywords used in the article search consisted of: motor strength, non-hemorrhagic stroke, gripping a rubber ball. Article searches are also performed by combining words using the AND keyword; OR. Results: the study showed that stroke patients with upper extremity weakness after gripping a rubber ball therapy will experience an increase in muscle strength when they do exercise frequently. Conclusion: rubber ball gripping exercise can be used as a nursing intervention in providing nursing care. Rubber ball gripping exercise is also a rehabilitation program that aims to make non-hemorrhagic stroke sufferers achieve the maximum possible functional ability and prevent complications and recurrent strokes. The exercise program must also be structured and focused on doing more repetitions of exercise 2 times a day for 8 days so that the exercises carried out can achieve the expected results, so that it can lead to an increase in muscle strength properly.

Tujuan dari penelitian ini adalah menganalisis review isi artikel sintesa dengan fokus pada daerah penelitian, tujuan, variasi metode, dan temuan. Metode pengumpulan data penelitian mengadopsi desain PRISMA (preferred reporting items for systematic reviews and meta-analyses), terdiri dari empat langkah: identifikasi, penyaringan, kelayakan, dan inklusi. Pencarian artikel dilakukan dengan menggunakan aplikasi publish or perish yang ditautkan langsung ke pencarian Google Cendekia. Jumlah artikel yang ditemukan adalah 3000 artikel pada periode 2017 hingga 2022. Penelitian ini memutuskan untuk mereview 15 artikel dengan sebaran Pendidikan Fisika Berbasis Etnosains  6 artikel, Pendidikan Fisika Berbasis Budaya 4 Artikel, dan Pendidikan Fisika Berbasis Kearifan Lokal 5 Artikel. Hasil penelitian menunjukkan bahwa Kalimantan Selatan merupakan daerah di Indonesia yang dijadikan tempat penelitian terbanyak yaitu 20% dengan topik pendidikan fisika berbasis budaya, dan pendidikan fisika berbasis kearifan lokal. tujuan penelitian rata-rata adalah mengembangkan produk, menganalisis, mendiskripsikan dan mengembangkan karakter. Metode penelitian yang digunakan juga bervariasi, antara lain: R&D, kualitatif deskriptif, kuasi-eksperimental, dan pendekatan rasch model. Temuan menunjukkan bahwa topik ini menarik untuk dipelajari karena berpengaruh positif terhadap hasil belajar, meningkatkan berpikir kritis, kemampuan literasi sains, meningkatkan kreativitas serta meningkatkan motivasi belajar

Virtual laboratories can provide real learning experiences through computer-aided simulations and activities. Virtual laboratory is rapidly developing its use in science learning because it is proven to provide significant benefits to the process and results of science learning during the pandemic. The limitations of laboratory facilities in genetics learning at the unkhair Biology Education Study program have encouraged the development of virtual practicum strategies and their use in genetic learning with modified free inquiry strategies on the topic of the structure and function of genetic material and reproduction of genetic material. The purpose of this study was to analyze the effectiveness of virtual laboratories based on student perceptions of the use of virtual laboratory applications and to describe and compare these perceptions with the use of laboratory reality and relevant previous research results. There are five aspects of perception surveyed, namely innovation, motivation, effectiveness, benefits, and presentation of practical procedures. This research method uses a quasi-experimental research design for the characteristics and effectiveness of using virtual laboratories and real laboratories in the Genetics course at the Biology Education Study Program, Khairun University, Ternate on the topic of DNA isolation, chromosomes and mitosis. The results of this study indicate that: the characteristics of Blended Learning practicum in the Genetics course in 4th semester students of Biology study program are: 1) instruction-based practicum; 2) practicum based on data collection and reporting of practicum results; 3) practicum based on proof of concept. The effectiveness of the implementation of genetics practicum in laboratory reality and virtual laboratories based on the perception of student responses is more likely to choose reality laboratories than virtual laboratories. The effectiveness of the implementation of genetic practicum based on the results of the practicum report is known to be not significantly different between the results of the practicum in reality and in the virtual laboratory.

Field Work Practice is a training facility for informatics engineering students to develop, implement and answer problems faced by their environment. The problem that occurs is where the management and data collection of student data is still carried out semi-systemically because it is recorded in a spreadsheet application so that the data is not structured properly, as a result, information from the placement/assignment process, reporting, and classification of PKL student data is less relevant, accurate and timely. and sometimes human error occurs. Therefore we need a system that is able to make it easier to manage student data from street vendors participants into relevant, accurate and timely information when needed entitled "Web-Based Field Work Practice Information System (PKL). This system is built using the CodeIgniter framework and CSS Layout Bootstrap, then this system will be tested through the blackbox method and compatibility testing. So that we get a system that is able to make it easier to manage student data from street vendors participants into relevant, accurate and timely information when needed.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

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

The Literature Review research aims to find out whether nutritional status influences physical fitness in students by using secondary data, namely previous research journal articles. The data collection technique uses the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analysis) method. Searching for journal articles in literature reviews uses methodology with the criteria (1) Searching for journal article data to be reviewed according to the research title, (2) Research variables used according to writing needs, (3) Searching for articles with a time period of 2018-2022 or a period of 5 years, (4) The results of the research are measured validly, (5) Data analysis is analyzed appropriately. The database used by researchers was from Google Scholar Eric Journal and Taylor and Francis with keywords (the relationship between "nutritional status" and physical fitness). From the results of the literature review conducted, it shows that the results of the research show that the variables (1) nutritional status have a relationship with physical fitness in students, (2) there are significant results between nutritional status and physical fitness in students due to several influencing factors.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

Background: The recent outbreak of the Covid-19 pandemic has restricted activities involving large groups of individuals, including the learning process at institutions that should use an online learning system. Boredom and trouble understanding information during online learning can result in academic stress for students, who must be able to adjust to a new learning method as well as the demands of campus assignments. The goal of this study is to determine the amount of academic stress experienced by DIII nursing students enrolled in online learning at Stikes Kesdam IX/Udayana in 2021. Methods: This study employs a descriptive research method. DIII nursing students from Stikes Kesdam IX/Udayana made up the study's population, which totalled 94 persons. Random sampling with a modified Dass 42 questionnaire was employed in this study with validity value (0.361-0.603) and a reliable value (0.916). Results: According to the findings of the survey, as many as 37 people (50%) aged 17 to 25 years faced significant academic stress. As many as 25 people were found to be suffering from significant academic stress among male respondents (54.3%). On the other hand, students in their junior and senior years were more likely to feel significant academic stress, with up to 22 people reporting this occurrence (53.6%). Meanwhile, 35 students (49.3%) faced extreme academic stress as they had an accomplishment index score of 2.76-3.5. Conclusion: The amount of academic stress experienced by DIII  nursing students enrolled in online learning at Stikes Kesdam IX/Udayana, with 94 responses, fell into the severe academic stress group, with as many as 48 people experiencing severe academic stress (51.1% ).