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Patient loyalty is often closely related to patient satisfaction with the experience they get during medical treatment. Issues related to service quality, long waiting times, lack of effective communication with patients, or disrespectful attitudes from medical staff can all cause patients to feel dissatisfied and unmotivated to return to the same health facility. This type of quantitative research with a design using correlation analysis, cross sectional. The population in the study were 193 patients treated at a private hospital in Jakarta. The research sample was 130 with the Slovin formula, the sampling technique used quota sampling and the data collection instrument used a questionnaire. Analysis of research data used multiple linear regression. The results showed that service quality partially had a significant effect on patient loyalty with a sig value of 0.036. Partial satisfaction has a significant effect on patient loyalty with a sig value of 0.001 Service quality and satisfaction simultaneously have a significant effect on patient loyalty with a sig value of 0.001 and each effect is 94.1%. In conclusion, the quality of hospital services and patient satisfaction have a significant effect on patient loyalty..  

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).

This research aims to analysis the soundness level of banks using the RGEC method at PT Bank Mandiri (Persero) Tbk in 2018-2021. The data studied is in the form of financial statements of PT Bank Mandiri (Persero) Tbk for 2018-2021. The data collection technique used is the documentation technique. The data analysis technique used is a qualitative descriptive analysis technique using the RGEC method. The results of this research show that Bank Mandiri for 2018-2021 is viewed from the aspect of risk profile with two ratios, namely the ratio of Non-Performing Loans for banks in a healthy condition and the ratio of Loan to Deposit Ratio for banks in a fairly healthy condition. Aspects of Good Corporate Governance get the title of very healthy. Earnings aspect with two ratios, namely the ratio of the bank's Return on Assets in a very healthy condition and the ratio of the bank's Net Interest Margin in a healthy condition. Aspects of Capital with the ratio of Capital Adequacy Ratio of the bank is in very healthy condition.      

This study aims to analyze the feasibility of a small tofu cracker industry business in Tlasih Village, Tulangan District, Sidoarjo Regency. This type of research is descriptive research. The data analysis method used in this study is to use the formula for analysis of production costs, income and profits. Meanwhile, to analyze business feasibility, the formula used is Return On Investment (ROI) and Revenue Cost Ratio (R/C). The results of this study indicate that the average total cost of the 6 Puli Tahu cracker business owners is Rp. 41.565.810/month. The average income earned is Rp. 47.800.000/month with an average profit received of Rp. 6.234.819/month. Based on the results of a business feasibility analysis using the Return On Investment (ROI) formula which has an average value of 5,7% and Revenue Cost Ratio (R/C) which has an average value of 1,26. So it can be concluded that the small tofu cracker industry in Tlasih Village, Tulangan District, Sidoarjo Regency is feasible to cultivate.

This study aims to determine the effect of CAR, NPL, BOPO, and LDR on ROA in National Private Commercial Bank companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The technique used for sampling is purposive sampling method with data from 5 banking companies. This type of research is quantitative research, namely research presented in the form of numbers and statistics. In determining the accuracy of the model that needs to be done is financial data analysis, then testing some of the classical assumptions that underlie the regression model. The analysis technique used is multiple linear regression analysis.Data analysis and hypothesis testing in this study used Eviews software version 12.0. The results of this study indicate that CAR, NPL, BOPO and LDR partially have a positive effect on ROA. The results of this study also show that CAR, NPL, BOPO and LDR simultaneously have an effect on ROA. The ability of several independent variables to influence the dependent variable is 98.2% and the other 2.8% is influenced by other factors outside of this study.  

The phenomenon of migration is a phenomenon that is often found in people's lives as an alternative action to make a move for a specific purpose, including work. Migration is one of the causes of population movement between regions. The development gap between cities and villages continues to be a driving force for migration. It is inevitable that every human being would want to have a comfortable place to live with adequate facilities, for example there are places for entertainment, sports, education, and so on. The era of globalization has also removed barriers for everyone to migrate between countries and even continents. International migration of labor can be interpreted as the movement of individuals from one country to another with the aim of getting a job. Globalization also makes people to carry out mobility with various reasons they have. Problems with migration also do not include the problems of the destination (recipient) country, but also the country of origin, where after the immigrants return to their country of origin it becomes a problem that must be resolved. priority so that they have a high quality and level of competitiveness as well as gain an understanding of their rights as migrant workers. The results of this study are to obtain information about the number of people migrating out of the Tulungagung Regency area and its impact on the economic sector in the Tulungagung Regency area because migration greatly influences the opportunities and challenges in the region.

Land is very beneficial for human life and is a gift from God Almighty. Human life and land are closely intertwined. Humans need a piece of land not only to survive but also to die. As a result, land scarcity is increasingly appearing, even though the need for land is increasing. For human existence, land is an essential component. This is due to population growth which increases every year in direct proportion to the need for land. A number of strategies are used by the community to manage, own, and even trigger land conflicts. This shows that land also has rights, has social purposes, and that the public interest overrides private interests in its use. All land rights have social uses, according to Article 6 of Law Number 5 of 1960 concerning Basic Agricultural Regulations or UUPA. A grant is the gift of an item to someone where the giver is still alive. This study aims to determine the legal status of land that has been donated and then resold and what are the legal consequences arising from the land that has been granted and then resold, in Putiana Village, Orchid District, North Gorontalo Regency in a review of Law Number 5 of 1960. Based on the results of the research it is understood that the withdrawal of gift items according to the Civil Code is regulated in article 1688 which reads that a grant cannot be revoked and therefore cannot be revoked, except in 3 cases, namely if the grantee's conditions are not fulfilled by the recipient of the grant, if the person the person who was given the grant is guilty of committing or participating in an attempt to kill or some other crime against the donor himself, and if the grantor falls into poverty while the one who was given the gift refuses to provide for him. If the recipient of the grant refuses to provide a living or allowance to the grantor, after that the grantor falls into poverty. With the withdrawal or elimination of this gift, all kinds of items that have been donated must be returned to the grantor in a clean condition of the burdens attached to the item. The legal consequence of the decision to cancel a grant that has permanent legal force is that the object of the dispute, namely land, will return to the grantor and their rights. If the object of the dispute has been certified on behalf of the recipient of the grant, then with this decision the certificate becomes null and void.

The importance of banking in driving development and the country’s economy, coupled with the rapid competition in the banking sector, requires banks to impove and increase their performance. Bank Indonesia has issued regulation regarding banking health, one of wich is by evaluating financial reports using the RGEC method. This type research is quantitatice research, the data source comes from secondary data. The financial report data that has been obtained is then tested using the RGEC method to determine the healthy level of the bank, in this case PT Bank Negara Indonesia Tbk 2020-2022. The results of research on bank health level seen from the Risk Profile component with the Non Performing Loan ratio for 2020 – 2021 are categorized as QUITE HEALTHY, in 2022 they are categorized as HEALTHY. The Loan to Deposite Ratio is for 2020 are categorized QUITE HEALTY, in 2021-2022 they are categorized as HEALTHY. Judging from the Good Corporate Governance component, it is categorized as HEALTHY. From the Earnings component with a Return On Asset ratio for 2020 QUITE HEALTHY, 2021 HEALTHY and 2022 VERY HEALTHY, for Net Interest Margin in 2020 – 2022 is in the HEALTY category, while the Capital component with the Capital Adequacy Ratio is in the VERY HEALTHY category.

One of the industries that has been badly impacted by the COVID-19 outbreak is tourism. According to BPS statistics from 2021, there has been a dramatic drop in both domestic and international tourism. Diverse initiatives are made to keep Indonesian tourism alive. Kemenparekraf/Baparekraf is in charge of the "rescue" phase's emergency response, recovery, and normalization. According to Kaspar, wellness tourism is a type of tourism service that can be produced or enhanced in response to a destination's social and environmental circumstances. In terms of the tourist industry, wellness tourism is a subset of health tourism that is comparable to other tourism industries. Here are some motivational ideas that were examined based on the push and pull variables used in this study However, push factors do not considerably increase the desire to travel for wellness in Indonesia. Push factors might be said to cause the urge to return to traveling for wellbeing. According to reports, pull factors significantly influence foreign tourists' interest in visiting Indonesia for wellness tourism. Enhancing mental wellbeing is the indicator that best explains the push factors for tourists to engage in wellness tourism in Indonesia, whilst heritage and culture are the indicator that best describes the draw factors. However, out of the two, pull factors have a greater impact on tourists' interest in visiting.

This study aims to analyze: (1) to evaluate the financial performance of PT Telkom Indonesia Tbk from 2017 to 2021 using various financial ratios. The financial ratios to be used include liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The design of this study uses a quantitative descriptive approach, which means that the data obtained will be analyzed statistically to provide an overview of the company's financial condition. The survey research method was used to collect financial data from PT Telkom Indonesia Tbk.                 The results of the study show: that the financial performance of PT Telkom Indonesia Tbk for the 2017-2021 period based on ratio analysis (1) the calculation of the liquidity ratio (current ratio and quick ratio) is said to be not good. (2) solvency ratios, such as (debt to asset ratio) are said to be not good, while (debt to equity ratio) can be said to be good. (3) Activity ratios, such as inventory turnover, are good. (4) profitability ratios, such as (return on equity and return on investment) can be said to be not good.

A gift is a present made voluntarily by someone to another person without compensation or expecting anything in return except to get closer to Allah SWT, which results in the transfer of ownership from the giver to the person given. Giving gifts is a natural thing in deposits in Islamic financial institutions that use the wadi>`ah yad d}ama>nah contract. Therefore, this study analyzes the giving of prizes to Simjakasya products with prizes at the beginning based on the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions at BMT NU Ngasem, East Java. This research is a type of field research using qualitative methods. The data sources used are ptimer data sources and secondary data sources. Methods of data collection by way of observation, interviews, and documentation. The research location is at BMT NU Ngasem, East Java. The results of this study indicate that the concept of giving gifts in Simjakasya products with early prizes at BMT NU Ngasem, East Java, there are several things that conflict with the DSN-MUI Fatwa Number 86/DSN-MUI/XII/2012 concerning Prizes in Fundraising for Islamic Financial Institutions. These things are the types of gifts that have been determined and promised beforehand, as well as the custom of BMT to use this concept in every transaction which is a form of custom.

Right issue is one of the corporate actions that can affect the number and price of shares circulating in the market. The information content of the rights issue announcement is important because it will make the market react to the announcement. This study aimed to obtain empirical evidence regarding the existence of a market reaction to the announcement of the rights issue. The theory used in this research is Market Efficiency Theory. The approach used in this study is an event study. The observation period used in this study is 7 days by using a market-adjusted model in calculating abnormal returns. The population in this study were all go public companies listed on the Indonesia Stock Exchange and carrying out corporate actions in the form of rights issues during the observation period, namely 2018 – 2022. The sampling technique in this study was non-probability sampling using the purposive sampling method with a total sample of 128 companies. The data analysis technique used in this study is the one sample t-test analysis technique. The results of this study indicate that during the 7 days of observation, the market reacts to the rights issue. This proves that the announcement of the rights issue has information content that can influence investors in making investment decisions.

This research is conducted to analyze of the Return on Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover of Company Value, which proxied by Price to Book Value. The population in this research used secondary data in the form of financial reports from energy sector companies for the 2018-2022 period which were listed on the Indonesia Stock Exchange (IDX) as many as 76 companies. The research used a purposive sampling method and obtained 40 companies as sample. Data analysis used multiple linear regression analysis with help of the SPSS Version 25 program. The results of this research indicate that Return On Asset, Debt to Equity Ratio, Current Ratio and Total Asset Turnover have a positive and significant effect on company value.

Bukit Rata Village is a part of Kute Panang District, Central Aceh District, where high rainfall often occurs, so it is necessary to anticipate handling drainage problems. Based on the results of field observations, it was found that the main problems related to drainage were the accumulation of garbage and sedimentation which caused inhibition of drainage performance so that it was necessary to clean, handle and maintain the canals so that the drainage system could function optimally. Community service activities by carrying out mutual cooperation activities so as to increase the enthusiasm of residents in protecting the environment by taking care of drainage properly and correctly. The method used is to go directly to the field to clean the drainage channels which are covered with grass and various sediments, discussions, and direct practice in the field. The implementation of efforts to increase efficiency, care and maintenance of drainage consists of several stages, namely (1) observation stage, (2) program planning, (3) outreach, and (4) directing the implementation of the drainage maintenance program. As a result of this activity, the community is enthusiastic about participating in mutual cooperation activities to clean the drainage so that the drainage is clean and returns optimally according to its function.

The coffee shop business in Nginden Jangkungan Village, Sukolilo District, Surabaya City, was studied by 6 people and the average income generated   was   IDR 20,195,000 / month, and had an average total cost incurred each month, namely IDR 8,386,032 / month. For the average profit that will be obtained from the 6 coffee shop business owners studied in the Keputih Village, Sukolilo   District, Surabaya City, it is IDR 11,808,967/month. Furthermore, the lowest profit was obtained by Mr. Ridwan, the owner of the   Giras Panorama coffee   shop, amounting to Rp. 8,460,561/month and the highest was obtained by Mr. Arifudin, amounting to Rp. 16,561,839/month. Meanwhile, Mr. Ridwan is the owner of the largest business capital, namely Rp. 20,249,439/month and the smallest is Mr. Fauzi, which is Rp. 3,802,944. /month. Meanwhile with regard to ROI, the lowest percentage was obtained from the Giras Panorama coffee shop business of 41,781% and the highest was the NS 58 coffee shop, namely 393,827%. the average ROI value of the six coffee shops is 196,290%. In simple terms, in 1 year the average rate of return on investment for   the   six coffee shops studied was 196,290%. For R/C calculations, the largest value was obtained from the NS 58 coffee shop with 4,938 and the smallest was the Giras Panorama coffee shop with 1,417. The average R/C value for the six coffee shops is 2,962.5. That is, with a capital of IDR 1,000, coffee shops on average earn IDR 2,962.5 or get a   profit   of   IDR 1,962.5 because the total income of the six coffee shops is far greater than the total monthly costs. For the calculation of the B/C ratio, the largest value was obtained for the NS 58 coffee shop at 3,938 and the smallest was for the Giras Panorama coffee shop at 0,417. Meanwhile, the average value of the B/C ratio for the six coffee shops was 1,962.5. That is, Mr. Ridwan as the owner of the Giras Panorama coffee shop which has a ratio of 0.417 or it can be said that it is not feasible to run.

In this modern era dominated by rapid economic and financial changes, it is important for individuals to have a good understanding of investing and take an active role in managing their finances. Investment is an activity or act of buying or placing funds or assets into financial instruments or other assets with the aim of obtaining the expected return or yield in the future. Investing generally involves risk evaluation, market analysis and decision making based on a deep understanding of the investment instrument and long-term financial goals. With increased investment awareness, individuals can optimize their financial potential, manage risk effectively, and achieve long-term financial goals. As a result, it is hoped that this outreach will encourage the people of Spazio to become more investment literate, making them better prepared to face the challenges and opportunities in today's financial world  

Previous research or relevant research is very important in a research or scientific article. Previous research serves to strengthen the theory and phenomenon of the relationship or influence between returns on assets. This article reviews the factors that influence the current ratio, debt equity ratio, and debt asset ratio in an introductory financial management literature study. This study aims to analyze the factors that influence the disclosure of Return on Assets, namely: current ratio, debt equity ratio, debt-asset ratio, and working capital turnover. Samples were selected using purposive sampling method and samples that met the criteria. This study uses the classical assumption test, model feasibility test, multiple regression analysis and statistical t test. These results indicate that the variable current ratio and debt equity ratio have an effect on return on assets, while the debt-asset ratio and working capital turnover variable have no effect on return on assets.

A calendar is a system for naming a period of time and is known as a Calendar Date. The Gregorian calendar is used throughout the world including Indonesia, this calendar is calculated from the birth of Jesus from Nazareth, the calculation uses the pattern of the sun's movement. The Gregorian calendar has 12 months in a year and 7 days in a week. The Hijri calendar is a calendar system based on the circulation of the moon around the earth, called Hijiriah because of its first year when the migration of the Prophet Muhammad from Mecca to Medina took place in 662 AD. Due to the different intervals or repetitions between the day and the weton where the day will return to the same day after 7 days while the weton will return to the same weton after 5 days, it is quite difficult to find out the day and weton on a certain date that is hundreds or thousands of days apart from the current date. The Gregorian calendar program with weton is used to find out the day and weton of a date by specifying the month and year, a 1 month calendar will be displayed along with the day and weton

This research is a type of quantitative research with the aim of to test the impact of Covid-19 on the company's financial performance pharmacy listed on the Indonesia Stock Exchange. This sample was taken from pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) that can accessed through the website (www.idx.co.id). The population in this study were all pharmaceutical companies listed on the Indonesia Stock Exchange as many as 12 companies. The sample used in this study were 11 companies in the 2018-2021 period.The research method uses quantitative methods, the data used in this study is secondary data in the form of financial statements of pharmaceutical companies listed on the Indonesian stock exchange. Analysis of the data using a paired sample mean difference test Paired Sample Test using the SPSS application, and financial performance measurement using profitability ratios. Profitability ratios consist of Net Profit Margin, Rate of Return on Assets, and Return on Equity. The results showed that there was no significant difference to the financial performance of the profitability ratios of pharmaceutical companies listed on the IDX both before the Covid-19 pandemic and during the Covid-19 pandemic.

The Qur'an not only regulates the relationship between humans and their Lord, but also regulates the relationship between humans and humans for the sake of happiness in life in this world and in the hereafter. Allah SWT explains the meaning of patience and guidance to ask for help through patience and prayer contained in the Al-Qur'an Al-Baqarah verse 153. The research method used in this research is qualitative with content analysis. Prayer is a means of presenting a solution, and this is the best way, no matter how hard the problem is, return to Allah, pray, prostrate, bow down, bow before Allah, humiliate yourself, and let Allah guide our solution. Whatever we do will not change God's destiny without His permission, so prayer is the bright way to the solution to the magnitude of our problems. With prayer we will find peace and that is where the solution will be present, Allah will sincerely cooperate with us to solve our problems.