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Bankruptcy is a condition of the company that shows the company's inability to operate properly due to severe financial difficulties. The purpose of this research is to know and measure the financial health condition of PT. Smartfren Telecom Tbk using Altman Z-Score, Zmijewski, Springate and Grover methods. The population is 13 years with the period 2007-2019 and the sample is 10 years with the period 2010-2019. This type of research is descriptive research using bankruptcy method and one sample t-test. The result of the study is altman Z-Score method, Springate and Grover predict PT. Smartfren Telecom Tbk does not have the potential to go into bankruptcy while Zmijewski's method predicts PT. Smartfren Telecom Tbk has the potential to go into bankruptcy. Based on the results of one sample t-test test calculation and the amount of standard deviation value obtained Zmijewski method is a relevant and accurate method to predict bankruptcy at PT. Smartfren Telecom Tbk.

This study aims to examine the effect liquidity risk, credit risk and financial performance, through the application of the catur purusa artha concept as a basis for risk management, at BUMDes Dwi Tunggal, Buleleng Regency. This research use multiple linear regression method. The results of this study indicate that Liquidity risk  have a significant  effect on financial Performance. Credit risk has no significant effect on financial performance. The value of chess purusa artha with dharma as the basis for risk management encourages BUMDes managers to have the same commitment in building risk control awareness. This strategy ultimately reduces credit risk, which results in a decrease in NPL and maintains liquidity risk.

This  research   was  conducted   at  Nostalgia   Restaurant   The  Sidji  Hotel Pekalongan which aims to analyze and explain the influence of food product quality and service on guest satisfaction  which is experiencing  poorly good conditions including color, appearance, portion, tecture, temperature and level of maturity of a food  product  not in accordance  with  guest  expectations  and  there  are some infrastructure services that do not meet the standards in providing services to guests. The research data were obtained through questionnaires and interviews. The sample used in the study was 100 respondents. The research results are expected to provide useful information for the manager and guest satisfaction. The data obtained were processed   using   descriptive   analysis   and   quantitative   statistical   analysis. Quantitative analysis uses multiple regression analysis to determine the effect of the independent variable on the dependent variable, model test, hypothesis testing, and however before the test is carried out, the validity and reliability tests are conducted first. The results of the regression analysis show that there is an increase in the quality of food products and services on guest satisfaction. Then the test results of multiple regression analysis show a significant F value, with a correlation value of determination  R2 square of 0.598. This shows that the quality of food products and services significantly affects guest satisfaction together with a close relationship of 59.8%. This shows that to increase guest satisfaction, it is necessary to increase the quality of products, both food and beverages served to guests, as well as excellent service in accordance with guest expectations.

This research is descriptive research which aims to determine students' interest in participating in extracurricular activities at Nusawungu State Vocational School students. The design used in this research is associative research with descriptive analysis methods. The population is all Class 2 students of Nusawungu State Vocational School, the total population is 279 people. Samples were taken using the Stratified Proportional Random Sampling technique, namely a tiered random sampling method taken from 10% of the total population. So the sample used could be as many as 30 students. The data analysis technique used is descriptive analysis of descriptive data, percentage analysis using a computer application through the SPSS 16 program. Based on the results of validity and reliability tests, all data is declared reliable because the correlation value (Cronbach's Alpha) on average 0.830 is considered good for use. Normality test The data was also declared normal with an Asymp value = 0.974 (p>0.05). Thus, the results obtained can be concluded that students' interest in taking extracurricular sports lessons at the Nusawungu State Vocational School shows the high category with the results obtained being 78.53%.

Manufacturing industry currently plays an important role in meeting the needs of society. The social concern factor, namely Corporate Social Responsibility Disclosure (CSR) and governance, namely Good Corporate Governance (GCG) which is disclosed in the company's financial statements can affect the value of the company. This research was conducted to prove the role of disclosure of these two factors for the value of the company in the future. This study uses a population of manufacturing industry companies listed on the Indonesia Stock Exchange 2015-2019. The results of linear regression testing indicate that CSR disclosure has a positive effect on firm value and GCG disclosure has a positive effect on firm value. This shows that disclosure is an important thing to consider in assessing the company. The more disclosure of the value of the company will increase. The control variables in this study are cash holding, cash value and firm size, only company size has a negative effect on firm value. So that small companies are more able to increase the number of CSR and GCG disclosures compared to large companies. This shows the ability to master the conditions of small companies is more efficient and effective than large companies.

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has  effect on firm value.

This study aims to determine the Company Size, Leverage, Company Value on Tax Avoidance: The Case of Companies Listed in the Jakarta Islamic Index (JII). The approach used in this research is a quantitative approach. The data in this study are secondary data. Data obtained from the page www.idnfinancial.com. Sampling technique using purposive sampling technique and data analysis using multiple linear regression analysis. The findings show that Company Size and Firm Value do not affect Tax Avoidance while Leverage has a significant effect on Tax Avoidance

. Based on the results of observations, learning subjects Basic Knowledge of Mechanical Engineering in Vocational High Schools showed low learning outcomes. The purpose of this study is to improve student learning outcomes by using audio-visual media in the student facilitator and explaining learning model. This research is a class action research consisting of two cycles, each cycle consisting of planning, action, observation, and reflection activities. The research subjects were 35 male students in class X Machining at SMK Negeri 1 Cibeber for the 2020/2021 academic year. Based on the results of the written test conducted at the end of cycle I, an average value of 69.92 was obtained with 72% classical completeness. Implementation of improvements in cycle II increased student learning outcomes, with an average score of 78.30 and 76.92% classical completeness.    

This study aims to determine: (1) The influence of Work Environment on Employee Loyalty; (2) Effect of Compensation on Employee Loyalty; (3) The Effect of Work Environment and Compensation Against Employee Loyalty in PT. Nawakara Arta Kencana. Data collection methods in this study using questionnaires spread with the number of respondents 45 employees. Data analysis technique in this research using normality test, multicolinearity test, heteroscedasticity test, partial test (t test), and simultaneous test (f test). The results of this study indicate that: (1) Working Environment variables have an effect on significant to employee loyalty variable with t value> t table (2,972> 2,016); (2) Compensation variable significantly influence Employee Loyalty variable with t value> t table (5,500> 2,016); and (3) Work Environment Variables and Compensation Variables together affect Employee Loyalty variable in test result showing that the value of f arithmetic> f table (20,343> 3,21) and value of determination coefficient (R2) equal to 0, 492 or equal to 49 , 2%, it means that Work Environment variable and Compensation variable simultaneously influence Employee Loyalty variable as much 49,2%.

Osteoarthritis is a group of rheumatic diseases that most often causes joint disorders, causes pain and disorders in the elderly which generally attacks weight-bearing joints, especially the knee joints. Being overweight can cause damage to joint cartilage. populations with overweight or obesity have greater risk factors for knee osteoarthritis than populations with normal negative weight. excess body weight can reach four to five times greater, thereby accelerating damage to joint cartilage structures. The purpose of this study was to find out the relationship between obesity and knee osteoarthritis in the Working Area of the Batu Aji Health Center, Batam City in 2020. The type of research was analytic with a cross-sectional design, using purposive sampling by looking at secondary data. There were 67 respondents in this study. The results of this study obtained the results of the statistical test chi suare p value = 0.001 (0.05), this indicates that there is a significant relationship between obesity and the incidence of knee osteoarthritis in the elderly in the Batu Aji Health Center Work Area, Batam City in 2020. It is recommended for the elderly to can do physical activities such as gymnastics, morning walks and consume foods and drinks rich in calcium such as milk and fruits in order to maintain bone health in the elderly

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

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.

Stress is a large imbalance between physical or psychological demands and the ability to respond when there is a failure to meet the demands faced. One method that can be used to reduce stress is hypnotherapy. This study aims to determine the effect of hypnotherapy on the reduction of stress levels in undergraduate students of nursing. The research design used a quasy experiment with two groups pre and post test using a purposive sampling approach which was carried out on the final year students of undergraduate nursing. This research instrument using perceived stress scale. Data analysis using Paired T test. The results of the study on 32 respondents using the Independent T test on the average stress after (posttest) in the Intervention with Control group obtained P value = 0.000 <? (0.05) there is a difference in the average stress after (posttest) in the Intervention group with the group control. Based on this research, hypnotherapy is effective in reducing stress levels and is expected to provide input to other educational and research institutions so that it can overcome stress on students with hypnotherapy.

Cervical cancer is a malignancy in the cervix or cervical uterus. Efforts made to detect cervical cancer include cervical cancer screening with Inspection of Visual Acetate (IVA) method. The purpose of this study was to analyze the factors that influenced the interest in visiting the inspection of Visual Acetate (IVA) Inspection by Productive age women in Sipahutar Health Center in 2019. The type of this study was the Cross Sectional method. The population in the study was productive age women in Sipahutar Public Health Center. The eligible women were 4408 women and 96 women were taken as sample . The results of the study stated that there was a significant influence between age and interest in visiting; education; knowledge; access to information; health services; support of health and socio-cultural personnel with p value <0.05. The variable that most influenceing was the interest in IVA examination visits is access to information with a value of Rp. 95,615. It is hoped that productive age women will increase its knowledge about the dangers of cervical cancer and participate in the early detection of cervical cancer using the IVA method at the health care facility.

Main Objective: This research targets AP sizing entrenched on image structure to raise denoising performance using an improved method for classifying image pixels. Background problem: Digital images may be blended by noise while the addition or communication process, affecting the authentic image signal. Image noise can cause problems at several stages of image processing equally image distribution. Accordingly, image denoising is a significant activity to recover the initial clean image signal from the detected noise signal. Novelty: The proposed WAV method has been refined and improved regarding the classification scheme, and the APS, and the classification results can be used as a mask on the noise image to fix identical patches. Research Method: This study proposes a WAV reprojection algorithm, with the PS being set dynamically entrenched on the image structure. Image structures are consistently taken with an upgraded and enhanced analysis method entrenched in the structure tensor matrix. Analysis results are also used to develop the analysis of comparable patches in images. Finding/Result: Empirical outcomes present that the noise cancellation work of the suggested method is better than the authentic WAVRA, along with several other modifications of the NLMA. Conclusion: In intensity profiles, the proposed method mostly has fewer changes to the original image values than other methods, thus, this method can be continued again to color images, and can also be applied to various types of data such as medical images.   Keywords: Weighted Average (WAV), Noise Cancellation Image, Non-Local Means (NLM), Adaptive Patch

The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation.  Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.  Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)

The determinants of firm value in this study are the influence of leverage, price earning ratio and profitability. The sample in this study amounted to 45 data from 15 companies listed on the Indonesia Stock Exchange 2017-2019 period. This type of research is quantitative research and the data analysis technique used is multiple linear regression analysis which is used to determine the effect of each independent variable on firm value. Based on the partial test (t test) Leverage variables, price earning ratio and profitability have no effect on firm value. The coefficient of determination in this study is 15%, which means, Leverage, Price Earning Ratio and Profitability on Firm Value in Metal Companies Listed on the Indonesia Stock Exchange for the 2017-2019 period have an influence on firm value by 15%. And the rest is influenced by other variables outside of this study.  Keywords:  leverage, price earning ratio, profitability, firm value

Corporate financial management is one of the most important activity in keeping the sustainability of the corporate. Corporate prefers using internal financial sources, retained earnings, rather than external financial sources. However, if the internal financial sources cannot meet operating cost, then an alternative option of external financial sources is debt, and the last alternative is issuing new shares.  This research aims to examine and analyze the effect of dividend policy, profitability, assets structure, and corporate size on corporate debt policy. This research uses financial report of manufacturing companies listed in Indonesian Stock Exchange in 2014 – 2018 as observation data. Sampling method used is purposive sampling method. The analytical method used in this research is multiple regression analysis, analyze using application SPSS version 21. The results of this study prove that corporate size has a positive and significant effect toward corporate debt policy, meanwhile dividend policy, profitability, and assets structure do not have effect toward corporate debt policy. The value of Adjusted R2 is 0.452, it shows that independent variables are able to explain dependent variable as much as 45.2% and the remaining 54.8% explained by other variables outside the model.  Key words : dividend policy, profitability, assets structure, corporate size, and debt policy

ABSTRACT The use of mobile devices with the Android operating system which are used as supporting media and supplements in improving learning outcomes combined with demonstration methods and discovery learning or demon-disco learning is needed to help students improve learning outcomes in hydroponic plant cultivation vocational competency subjects at SMK. Kristen Terang Bangsa, because the use of android-based applications can provide new experiences regarding the use of information and communication technology, as well as provide opportunities for students to be able to learn more independently. The concept chosen as a learning medium is to present material about understanding, introduction to parts, types, and quizzes containing questions about hydroponic cultivation of plants. This research uses the Research and Development (RnD) product development method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement, product testing. The result of this research is to produce learning media in the form of android-based applications. The validity value of the media expert is 2.6 which is declared feasible, while the validity value of the material expert is 3.6 which is declared feasible, and is able to increase the average value in the hydroponic plant cultivation vocational competency subject at the Terang Bangsa Christian Vocational School which Initially 67 (with 13 students who had not reached the KKM) to 80 (with 4 students who had not reached the KKM).

The infrared detector (or IR detector) is an optoelectronic component and represents the core element of gas analyzers, flame sensors, devices of spectral analysis, as well as non-contact temperature measurement. pyroelectric infrared detectors work with  stabilization time  in a wide operating temperature range (-55 ... 85) °C, capable of measuring the slightest amounts of infrared radiation (as little as a fraction of a nW) with wavelengths between 1 µm and > 25 µm. The difference of the good pyroelectric or No good (NG) devices shown by graph of voltage offset operating that can check by manual using Digital Multi Meter or semi auto by using microcontroller One of importance measuring of IRD sensors  is Offset Voltage, stabilization of offset voltage indicate the sensor is stable with certain level value. Stabilization value measurement during measuring time means the average value not so much different with fluctuation value.  10 bit ADC on Atmega 328 that main microcontroller on Arduino Uno is capable to measure the Offset Voltage of IRD sensor and check the measurement values is within specification of IRD sensor.