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The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

Diabetes mellitus is a metabolic disorder caused by a lack of the hormone insulin. The hormone insulin is produced by a group of beta cells in the gland of the pancreas and plays an important role in glucose metabolism in body cells. According to the World Health Organization (WHO, 2013) 80% of DM sufferers in the world come from developing countries, one of which is Indonesia. The prevalence of DM in Indonesia reaches 4.7% of the national population and is expected to reach 5.9% by 2030. In general, the prevalence of DM in Aceh province is 1.8%. The purpose of this study was to determine the effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City. This study uses Quasi Experiment Design research design using one group pre test-post test design. The sampling technique uses total sampling by measuring blood sugar levels before and after diabetes exercises with a total sample of 16 people. Bivariate analysis uses paired t-test. The results showed that there was an Effect of Diabetes Mellitus Gymnastic Therapy on Decreased Blood Sugar Levels in the Elderly in Ceurih Village, Banda Aceh City with a statistical result of 0,000.

Based on the data obtained, this study was made with intention of analyzing the role of good corporate govenance inmoderating profitability and company size against firm value in manufacturing companies listed on the IDX with 3years of observation, namely the 2017-2019 period. The independent variable is proxied using Return On Assets (ROA)as the profitability variable and SIZE as the firm size variable. The moderating variable is proxied using ManagerialOwnership (KM), while the dependent variable uses the proxy Tobins'Q. The population is manufacturing companies in2017-2019 listed on the IDX. The sample taken is 79 manufacturing companies with purposive sampling method. Themethod of analysis uses multiple linear regression. The results of the research tested show that ROA and SIZE have aninfluence on firm value. However, KM is not able to moderate the effect of ROA on firm value. And KM moderates theinfluence of SIZE on firm value.

This study aims to examine the effect of liquidity, leverage, capital intensity on tax aggressiveness, and moderated by company size. This study conducted in manufacturing entities listed on the IDX (Indonesia Stock Exchange) over the period of 2017-2019. This study used 63 manufacturing companies and 181 samples. The method of analysis used in this research is multiple linear regression and moderated regression analysis(MRA) to prove the role of moderating variabel. The results show that Leverage had an effect on tax aggressivenes, whereas liquidity,capital intensity and firm size had no effect on tax aggressivenes. This study also prove that firm size weakens the relationship between leverageand tax aggressiveness, while firm size not proven as a moderating variable on the relationship between liquidity, capital intensity on tax aggressiveness. Keywords: liquidity, leverage, capital intensity, company size and tax aggressiveness

One of the problems faced by mosque youth is organizational and management problems. This is due to their low knowledge or understanding of organization and management. As a result, mosque youth cannot play an active role in participating in the prosperity of the mosque, namely by holding positive activities. This counseling was carried out to provide basic knowledge about organization and management to mosque youth, especially regarding formal organizational structures. This community service is carried out by extension methods, which are accompanied by discussion or question and answer. The counseling was carried out to the teenagers of the Darul Muttaqin Bedog mosque, Donotirto, Kretek, Bantul, Yogyakarta Special Region.

Development to achieve educational goals certainly leads to instruments that are responsible for the implementation. The teacher is the instrument, which is required to bring out all the potential possessed, both knowledge and review of self-aspects as a reflection that should be imitated. Thus, it is absolutely necessary to have a complete personality professionalism and role model points that are certainly inherent in every teacher. Teachers are required to maintain stability in speaking and acting as a reaction to the practice of integrity values that do not know place, time and situation. The personality in question does not create a chasm to limit oneself in interacting with others, but how the whole existence can be a role model. School is a place of interaction in the daily life of a teacher, here the teacher does what is his responsibility and obligation in fostering students (towards the desired goal). The implementation pattern certainly requires good performance starting from personality, discipline and how a teacher can be relied on and become a role model for students. The moral integrity of students is the expectation of a teacher, of course. In relation to this review, a teacher, especially a PAK teacher, is required and of course has a very strategic and core role in the implementation of the process of forming moral integrity as a role model for students.

ABSTRACT With the rapid development of technology, the role of information systems is very important. One of the organizations that feel the benefits of an information system is government agencies. The process of deleting fixed assets is still using Microsoft Excel so its performance is still not effective. The problem that arises is when recording assets that will be deleted but the physical condition of the assets does not exist and another problem is that there are still many unrecorded assets for deletion so that employees have to look for asset data and become ineffective. This problem can be solved by designing an information system for the disposal of fixed assets using the waterfall and web-based model, the PHP programming language and MySQL as the database. The method used is the UML (Unified Modelling System) system modelling, namely Activity Diagrams and Use Case Diagram. The design of this information system aims to assist BPKAD employees in handling the asset write-off process and producing the required reports.   Abstrak Dengan adanya perkembangan teknologi yang pesat, peran sistem informasi menjadi sangat penting. Salah satu organisasi yang merasakan manfaat adanya sistem informasi yaitu instansi pemerintahan. Proses penghapusan pada aset tetap masih menggunakan Microsoft Excel sehingga kinerjanya masih belum efektif. Masalah yang muncul yaitu ketika pencatatan aset yang akan dilakukan penghapusan tetapi kondisi fisik asetnya tidak ada dan masalah lainnya yaitu masih banyak aset yang tidak tercatat untuk dilakukan penghapusan sehingga para pegawai harus mencari data aset tersebut dan menjadi tidak efektif. Masalah tersebut dapat diatasai dengan merancang sistem informasi penghapusan aset tetap dengan menggunakan model waterfall dan berbasis web, bahasa pemograman PHP dan MySQL sebagai databasenya. Metode yang digunakan  yaitu permodelan sistem UML (Unified Modelling Sistem) yaitu  Activity Diagram dan Use Case Diagram. Perancangan sistem informasi ini bertujuan untuk membantu pegawai BPKAD dalam menangani proses penghapusan aset dan menghasilkan laporan yang dibutuhkan.

Background: This study is a literature study that employed descriptive qualitative research design with a library research approach to describe the risk of unsafe anal sex roles behavior among men who have sex with men (MSM) towards HIV transmission. In this literature study, the researcher used various written resources to obtain the data such as journal articles that were relevant to the present study. Purpose: This study focused on measuring the prevalence of risky anal sex roles among MSM and the risk of those roles towards HIV transmission. Result: The results of this study showed that the unsafe anal sex behavior among MSM towards HIV transmission was highly founded in the receptive role compared to the insertive role or versatile role. Conclusion: MSM who performed the receptive role during the unsafe anal sex were more exhibited by young MSM. In order to decrease the risk of sexual behavior among MSM, it is necessary to start it over young MSM. Therefore, the increasing incidence of HIV among MSM can be controlled as well.

This article dsiscusses the importance of parental assistance in the process of learning to read for grade 1 students at SD KARANGUNTUNG VILLAGE. Parental involvement at home plays a very important role in building a strong early literacy foundation for children. Through effective assistance, students will more easily understand reading learning material, improve their literacy skills, and increase their confidence in communicating. This research aims to understand the role of parents in supporting children's learning to read at home and to provide practical recommendations for parents in carrying out this role. The methods used in this article are literature studies and field observations which provide a real picture of the positive impact of parental assistance

This study aims to identify effective methods that parents can use to help young children develop reading skills. Through a literature review and case studies, this research presents various strategies for parents, such as selecting books that match the child’s interests, creating an enjoyable reading environment, and providing positive feedback. The findings are intended to serve as a guide for parents in creating an optimal learning environment for their children. Reading ability is a crucial foundation for cognitive development in children. This study examines the critical role of parents in facilitating the development of reading skills in young children. By reviewing literature, the study highlights various activities that parents can engage in, such as reading together, providing engaging books, and creating a supportive environment for fostering a child’s interest in reading. The findings indicate that active parental involvement in reading activities from an early age has a significant positive impact on improving reading skills, comprehension, and a child's love for books.

The firm value can be interpreted as a measure of the success of the firm’s performance in increasing the prosperity of shareholders. The purpose of this study to determine the effect of profitability and capital structure on the firm value and the role of the capital structure as an mediating variable in property and real estate companies listed on the Indonesia Stock Exchange period 2017-2019. The sampling techniques in this study using purposive sampling technique with total sample of 44 companies. The analysis technique used is path analysis. This study finds the results that profitability has a significant positive effect on firm value, profitability has a significant positive on capital structure, capital structure has a non significant effect on firm value, and capital structure is not able to mediate the effect of profitability on firm value of property and real estate.

This  study  aims  to  determine  the  role  of  parents  in  online  learning  on children's cognitive abilities, inhibiting and supporting factors experienced by parents at SDN 1.2 Pangelak. Through this study, it is hoped that parents can realize how important  parental  involvement  in  online  learning  towards  children's  cognitive abilities in Catholic Religious Education subjects during the covid-19 pandemic. The type of research used in this research is descriptive qualitative research. This research was conducted on May at SDN 1.2 Pangelak. The informants are 14 people consisting of the Principal, 1 Catholic Religion Teacher, 6 parents and 6 students. Data collection techniques through interviews and documentation. The data analysis technique used is the model of Miles and Huberman which consists of three stages, data reduction, data presentation and conclusion drawing.

The enforcement of justice as an important element of human rights, should actually be built and realized in any legal state system. In addition to presenting a quality judicial system and personnel, it also needs to be supported by a mechanism for recruiting and fostering judges and other law enforcers who are honest and with integrity. judicial commission which is officially mandated by the constitution and Law no. 18 of 2011 to realize the authority of the judiciary so that it will be trusted again by the community.2The Judicial Commission, which was born because of the reform, is aimed at creating a clean, independent, independent, transparent judiciary and upholding justice for all levels of society. Moreover, the constitution clearly states that the main authority of the Judicial Commission is to maintain and uphold the honor, dignity, and behavior of judges.The implementation of Law No. 18 of 2011 concerning the Judicial Commission in the realization of a clean judiciary in the Semarang District Court is carried out by establishing a liaison for the judicial commission in the regions, in this way the judicial commission carries out its duties and functions as a liaison for the creation of a clean court system in the Semarang District Court. This is in accordance with Article 3 paragraph (2) of Law Number 18 of 2011 concerning the Judicial Commission which reads "The Judicial Commission can appoint liaisons in the regions according to need". Whereas the authority of the Judicial Commission in terms of supervision of judges is only limited to providing recommendations to the Supreme Court regarding the imposition of sanctions. It is necessary to agree with the judiciary on how to increase the capacity of the judicial commission's authority to play a greater role in upholding a clean and authoritative judiciary. It also requires the active participation of the community in monitoring by collaborating with the Judicial Commission through the coordination post for judicial monitoring. This thesis is expected to be a material for consideration by the Judicial Commission in order to increase the number of liaison officers in the regions for the effectiveness of work and the realization of the ideals of a clean judiciary at the Semarang District Court. Keywords: Judicial Commission, Judicial Clean Judge

The impact of Covid 19 occurs in all aspects of life, even 80% of the impact occurs in the non-health sector. Therefore, the management of Covid 19 needs to involve all elements of society, including the campus community. The campus community is expected to actively take social action and be at the forefront of carrying out social change, including responding to disasters. Higher education is responsible for teaching awareness of various social problems to its campus community. Efforts made by the campus in carrying out prevention started from policy development, development of supporting instruments for the Covid 19 alert campus, mobilizing Covid 19 volunteers to the formation of the Covid task force team.  

Sometimes in some educational institutions they use handbooks in the learning process, but it is different in MA SA Darul istqamah, handbooks are only available for teachers. From this statement, the researcher concludes that the media has an important role in learning, so the researcher wants to know how the implementation of media, especially audio lingual media, in increasing maharah istima' at the institution.This study uses a qualitative research type using a descriptive approach. About the results of the study of the implementation of audio lingual media in increasing the special mahrah of class XI science students at MA SA Darul Istiqamah Woro Kepohbaru. In collecting the data, the researcher used observation and interview techniques, including interviews with the teacher in charge of the subject. And researchers used data analysis that was carried out continuously during the research process by reducing data, presenting data, and drawing conclusions.According to the observations that the researchers got, there are several kinds of media used in learning. Especially for istima' skills in Arabic the teacher gives an incomplete text, and later students are given the task of completing the text by listening to the audio that is played. Thus students can train especially in the ability to express words according to what is heard or commonly called maharah istima'.  

This study examines the impact of ethical leadership on both employee engagement and organizational behavior through a multilevel analysis. Ethical leadership, characterized by integrity, fairness, and ethical decision-making, is increasingly recognized as a crucial factor in shaping organizational outcomes. Drawing upon data from multiple levels within organizations, including individual employees and their respective teams, this research employs statistical techniques to explore the intricate relationships between ethical leadership, employee engagement, and organizational behavior. Findings suggest that ethical leadership positively influences both employee engagement and organizational behavior at both individual and group levels. Moreover, the study elucidates the mediating role of employee engagement in the relationship between ethical leadership and organizational behavior, underscoring the importance of fostering ethical leadership behaviors for promoting a positive organizational culture and enhancing employee contributions beyond formal role requirements.    

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.

Management of educational facilities and infrastructure has an important role regarding the quality of educational institutions where consumers can feel that the management of educational facilities and infrastructure has met expectations or exceeded expectations. It is also intended to attract as much interest as possible to the community towards MI Tawakkal and maintain the image and quality of MI Tawakkal Denpasar. The focus of this research is: (1) What is the management strategy for educational facilities and infrastructure at MI Tawakkal Denpasar?, (2) How is consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar?. This study aims to: (1) determine the management strategy of educational facilities and infrastructure at MI Denpasar, (2) determine consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar. The method used is a qualitative method, the data collection techniques used are interviews, observation, and documentation. Based on this research, it shows that: 1) The management process of school facilities and infrastructure in improving the quality of educational services at MI Tawakkal Denpasar starts from planning needs through open meetings with internal and external school parties, procurement with funding sources independently or from the government, inventory recording in the school Asset Book, use of facilities and infrastructure that are quite good and not complicated, periodic and routine maintenance, elimination of facilities that are not suitable for use, monitoring and reporting as evaluation material for the coming year, 2) Consumer satisfaction with education regarding the management of educational facilities and infrastructure in MI Tawakkal Denpasar is quite satisfied because it has quite complete facilities and excellent management of infrastructure.

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.  

Morbili becomes one of the leading causes of death of children under five years. One of the efforts reductions the mortality rate is health promoting through provision of health education on immunization. Mother as a target in this effort is very effective because it has an important role in making health care decisions on children and families. The aim of research was determine the effect of health education on the knowledge morbili’s mothers with children. This type of research has a quasi-experimental research design with pre and post test without control design. Population of this study was 63 mothers with children in RW 10 and 11 Babakan Village of Pakutandang PHC. The sample was 13 participants, while the technique of sampling was using a purposive sampling. Test the validity of the questionnaire ranged from .646-.905 with a .896 reliability. Data collection tool is questionnaire knowledge about morbili. The results of the study, analyzed by t-test showed that before being given health education almost half of participants (46.1%) had knowledge level is less than the average is 8.3, whereas after being given health education almost all knowledge of the participants (76.9%) experienced an increase in average 15.7. So statistically revealed significant difference between the knowledge before and after about morbili in mothers, with ≤ ρ = .000  = .005. Suggestion. Public health centre shoud be increasing the dissemination and promotion of health to mothers who have children on the importance of disease prevention through immunization periodically.