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This study aims to provide empirical evidence on the development of tax incentives studies in Indonesia. This study analyzes thirty-nine articles on tax incentives from twenty-five nationally accredited journals Sinta 1 and Sinta 2 during the 2003-2023 period. Articles were analyzed using the charting fields approach and analysis in qualitative studies to provide a broad explanation regarding the development of tax incentive studies. This study found that the implementation of various tax incentive policies still encounters various obstacles such as inconsistent regulations, standardization of tax officials' understanding, lack of outreach, and policies that are less relevant and not yet very beneficial. This study also found inconsistencies in previous research, so further studies are needed. The structureon, there is a phenomenon that the structure of company ownership and corporate governance is an indication of taxpayer non-compliance. Efforts to avoid taxes and efforts to prosper investors that have the potential to cause litigation risk.

The research area is prone to flooding, which could potentially result in losses for the people of the research area. Based on this, it is important to map flood-prone areas, as a form of flood disaster mitigation effort to reduce the level of flood risk. Hazard mapping is an important stage in the process of disaster risk identification and analysis. Mapping flood-prone areas can use various methods or approaches. Approaches that can be used for assessing or mapping flood hazards are the geomorphological approach and community participation. This type of research is quantitative descriptive, namely a type of investigation that explains or explains a problem. Descriptive studies aim to explain populations, situations or phenomena accurately or systematically. Mapping flood hazards in the Koto Tangah District, Padang City. From the results of the analysis of the level of flood vulnerability above, the relationship between this research is that rainfall is too high and low river beds cause water to overflow into lowlands, causing the level of flood vulnerability to increase as time goes by. So The results obtained from the analysis of Flood Hazard Area Mapping are the area of ​​Koto Tangah sub-district is 22.017,43ha, by getting the level of non-prone areas with an area of ​​10.203.16ha, the level of less-prone areas with an area of ​​4.714.168ha, the level of vulnerable areas with an area of ​​3.990.458ha, the level of very vulnerable area with an area of ​​1.893,630ha. Koto Tangah District, Padang City has five levels of danger zones for flooding, based on the results of the parameter data used. Each parameter used greatly influences the level of flood risk in Koto Tangah District, Padang City, namely river buffer, land use, land height, land slope, soil type and rainfall. From the creation of flood prone levels in Koto Tangah sub-district, Padang city, areas with a very high risk of flooding are 10.68% with an area of ​​1892,630 ha, areas with a danger level of flood prone are 14.68% with an area of ​​3990,458 ha, areas with Kuang's flood-prone level is 21.40% with an area of ​​4714,168 ha, the area with a flood-safe level is 46.32% with an area of ​​10,203.16 ha.

This research aims to determine the factors that influence the risk of mudharabah financing at Sharia People's Financing Banks (BPRS) in Indonesia. The independent variables used in this research are Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR). The research method used was quantitative, with sampling using purposive sampling consisting of 15 BPRS registered in Indonesia. The results of this research show that the Ratio Of Assets (ROA) variable has a significant positive effect on mudharabah financing risk, Operational Costs Operating Income (BOPO) has an insignificant positive effect on mudharabah financing risk, Financing To Deposit Ratio (FDR) has an insignificant positive effect on financing risk mudharabah, Capital Adequity Ratio (CAR) has an insignificant positive effect on mudharabah financing risk. Based on these results, it is found that the determinant coefficient value is 0.4436, meaning that the variables Ratio Of Assets (ROA), Operational Costs Operational Income (BOPO), Financing To Deposit Ratio (FDR), Capital Adequity Ratio (CAR) can explain the dependent variable, namely risk. mudharabah financing is 44.36% and the remaining 65.64% is explained by other variables or other factors that are not included in this model.

This research investigates safety and health in the work environment of development projects in North Sumatra with a focus on PT Indomaret as a case study. The research method used involves a qualitative approach and literature analysis. Through in-depth interviews and field observations, key challenges were identified including lack of awareness and compliance with work safety procedures as well as the need for skills training. Environmental and technical factors, such as weather conditions and the selection of equipment that meets safety standards, also influence the level of risk. However, effective safety management practices, such as regular meetings and periodic inspections, were also found. The implications of this research emphasize the importance of increasing awareness, selecting appropriate equipment, and effective management practices to create a safe and healthy work environment. Recommendations include implementing regular training, careful risk evaluation, and maintaining effective management practices. This research provides valuable insights for practitioners and researchers in efforts to improve safety and health in the work environment of development projects in North Sumatra.

Burglary involves forced or unauthorized entry, which leads to damage or loss of property having monetary or emotional value and, more severely, puts lives at risk. The dire need for the safety of lives and properties has attracted so much research on burglary alert system using Internet of Things (IoT) technology. Most of the research focused on alerting the users of burglary attempts using any or a combination of two notification methods: SMS, call, and email. This study emphasizes three-mode notification that combines SMS, call, and email using the application of IoT technology in a burglary alert system, which uses a Passive Infrared (PIR) sensor for burglar detection to ensure that Homeowners or authorized personnel get alerts in events of imminent attempt to break-ins. The study also details the sensor integration with its supporting components, such as the central hub or microcontroller, buzzer, LED, and network interface in the development of the system. The software was developed to facilitate seamless integration with the hardware, ensuring timely and accurate event detection and subsequent alert generation using Arduino IDE programming language, a framework based on the C++ language. The system effected the 3-mode notification to ensure that users get notification in case of an imminent break-in since the failure of the three modes simultaneously is extremely rare. The system’s performance based on its responsiveness on the 3-mode notifications was evaluated, and an average of 83.56% responsiveness was obtained, indicating an acceptable response time.

TB meningitis is the most severe manifestation of tuberculosis infection and causes death and disability in 50% of sufferers. Tuberculosis primarily affects adults at their most productive ages. However, all age groups remain at risk. Tuberculous meningitis is a form of extra-pulmonary tuberculosis with neurological abnormalities that accounts for 70-80% of all neurological tuberculosis cases, 5.2% of all extrapulmonary tuberculosis and 0.7% of all tuberculosis cases. Tuberculous meningitis (TB) is preceded by prodromal symptoms such as headache, anorexia, nausea/vomiting, subfebrile fever, accompanied by behavioural changes, and decreased consciousness. The patient, a 42-year-old male Mr SM, presented with decreased consciousness, a history of seizures and was taking tuberculosis drugs. Meningeal stimulation was found to be rigid, laseque test and kernique test were positive. Motor system impression of lateralisation to the right. Laboratory examination showed leukocytes 13,500/uL, platelets 728,000/uL, sodium 123 mmol, Kgd 135, thoracic X-ray with the impression of pulmonary tuberculosis with pneumonia, cranial CT-scan obtained with the impression of appropriate Tb meningitis, Non Communicating hydrocephalus. Specific treatments given were IVFD NaCL 0.9 %  20 drops / m, Omeprazole vial 2x40 mg, paracetamol infusion 3x1000 mg, Ceftriaxone 1 gram Vial, dexamethason ampoule loading 2 ampoules then 3x5 mg, Phenytoin 3x100 mg, Levofloxacin 750 mg, rifampicin 1x450 mg, isoniazid 1x300 mg, pyrazinamide 1x1000 mg, ethambutol 1x1000 mg, mg, B6 and B12 2x1 tablets.

Home Industry Food or what is abbreviated as PIRT, is a certification for industries that produce food and beverages on a home scale. PIRT certification is only given to processed food products with a low level of risk. Home Industry Food (P-IRT) is a distribution permit for home-scale food production. So that consumers (MSMEs) who want to trade or sell no longer need to worry about dosage, product composition and packaging because safety is guaranteed through a P-IRT certificate or halal certificate. The purpose of making this Literature Review Article is to find out about pirt regulations and the importance of pirt permits for a product. The method used in this article is a literature review method with a literature search based on several literature regarding regulations and PIRT certification permits. The results obtained are understanding the regulations that exist in PIRT for MSME products for consumers so that they can guarantee that these products are not illegal and can be trusted in the eyes of the public. In conclusion, from these reviews, it can be concluded that distribution permits and PIRT certificates are mandatory for MSMEs that sell various kinds of products and know the PIRT regulations.

HIRARC is a document that contains hazard identification, risk assessment and risk control in order to reduce the occurrence of occupational safety and health disturbances. The type of research used is qualitative with a descriptive approach. The research aims to explain the value of the risks contained in each work area by describing the work safety analysis process by determining the level of likelihood and severity of each risk. Based on interviews and observations conducted by researchers in the Boiler section of PLTU Nii Tanasa Kendari, there are several potential dangers ranging from physical, mechanical, chemical, electrical, to ergonomic dangers. The results of the analysis of potential hazards show a low risk of 9 types of danger, a moderate risk of 7 types of danger, a high risk of 8 types of danger.The controls used are technical engineering such as providing fire extinguishers and first aid kits, installing handrails and guardrails to anticipate falls from heights, and providing insulation and dampening for equipment that is at high risk of causing work accidents. Administrative controls such as providing work instructions and SOPs, cleaning work environment areas and using PPE.

PT. XYZ is an organization that manufactures wood products, including tables, chairs, and other domestic items. Workplace accidents are an extremely probable occurrence at PT. XYZ. Consequently, risk management is essential for reducing the occurrence of workplace accidents. The process of identifying suitable control measures is simplified through the utilization of the HIRARC method. The investigation was conducted in the grinding, sanding, lathe, drill, and corridor areas of the PT. XYZ process area. According to the findings derived from the conducted research, the hazard identification procedure yielded twenty-four indicators of peril. After calculating the 24 hazard indications, the risk level associated with the indicated hazards is determined. One is classified as extremely high risk, thirteen as high risk, eight as medium risk, and two as low risk. And company management can control hazards through the provision of safety signs, utilization of appropriate PPE, and establishment of work areas.

Work period is part of the workforce characteristic factors that make a person's behavior more familiar with the conditions of the workplace environment based on the length of work, if nurses are familiar with the environmental conditions of the workplace and the dangers of their work both for themselves and others, the workforce will comply with the safety of themselves and others, especially in preventing patient falls. The purpose of this study is to determine the relationship between nurses work period and compliance with the implementation of Standard Procedures Operational (SPO) fall risk in the inpatient room at TK II Robert Wolter Mongisidi Hospital. The method used in this study is descriptive correlational with a cross sectional approach. The sample obtained was 33 subjes using total sampling technique. Data collection uses observation sheets. Data was analysist used the Chi Square test with a level of significance (α < 0.05). The results of  chi square test obtained a value of ρ = 0.203 ​​(ρ > 0.05). This means that there is no significant relationship between nurses work period and compliance with the implementation of Standard Procedures Operational (SPO) fall risk in the inpatient room at TK II Robert Wolter Mongisidi Hospital. The conclusion from this study  there is no relationship between the nurses work period and compliance with the implementation of Standard Procedures Operational (SPO) fall risk in the inpatient room at TK II Robert Wolter Mongisidi Hospital. Suggestions can be used as a source of information regarding the relationship between nurses work period and compliance with the implementation of Standard Procedures Operational (SPO) fall risk.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research aims to determine the level of company bankruptcy using the Altman Z-Score model. Company PT. Wijaya Karya (Persero) Tbk from 2013 to 2022. This research uses secondary data in the form of quantitative data. The data source used in this research comes from the financial reports of the company PT. Wijaya Karya (Persero) Tbk which is listed on the Indonesia Stock Exchange (BEI) for the period 2013 - 2022. The Altman Z-Score method uses five variables, namely: Working capital/total assets (X1), Retained earnings/total assets (X2), Profit before interest and taxes/total assets (X3), Market value of equity/book value of debt (X4), and Sales/total assets (X5). The results of this research indicate that the Altman Z-Score model can be implemented in detecting the possibility of bankruptcy in PT companies. Wijaya Karya (Persero) Tbk. The results of the analysis show that the company PT. Wijaya Karya (Persero) Tbk is predicted to experience bankruptcy in 2019 - 2022. This is indicated by a Z-Score value below 1.8, which means very large financial difficulties and high risk. in 2013 - 2018, those who were predicted to be prone to bankruptcy were marked with a Z-Score value of 1.81 < Z-Score < 2.99.

This research examines the accounting treatment of exchange rate differences and foreign currency transactions at PT Industri Jamu and Farmasi Sido Muncul Tbk, focusing on understanding the Financial Accounting Standards (FAS), particularly FAS No. 10. The analysis is conducted on the company's consolidated financial statements, exploring the impact of foreign exchange transactions, determination of functional currency, and foreign exchange rate risk. The results indicate that the company has adhered well to FAS provisions in presenting information regarding exchange rate differences and foreign currency transactions.

One of the problems among silk sarong weavers is complaints of Musculoskeletal Disorders (MSDs), namely the emergence of muscle complaints due to unergonomic work attitudes. Complaints that are felt include the muscles of the neck, shoulders, arms, hands, fingers, back, waist and lower muscles. The aim of this research is to determine the factors associated with MSDs complaints among silk sarong weavers in Pakanna Village, Tanasitolo District, Wajo Regency. This research is a quantitative study, using a cross sectional study approach, with a population of 124 people and a sample of 42 people selected using purposive sampling. Work posture risk assessment uses the REBA method and measurement of the level of MSDs complaints using the Nordic Body Map questionnaire. The research results showed that of the 42 respondents there were 37 (88.1%) with medium work posture risk, and 5 (11.9%) with high work posture risk. Meanwhile, for MSDs complaints, there were 21 (50.0%) who suffered from moderate MSDs complaints, 11 (26.2%) who suffered from mild MSDs complaints, and 10 (23.8%) who suffered from severe MSDs complaints. Based on the results of the chi-square test, it shows that there is a relationship between MSDs complaints and work posture (p value = 0.005), age (p value = 0.013), work period (p value = 0.002), length of work (p value = 0.000), history of illness. (p value = 0.000). Therefore, workers are advised to rest when they start to feel pain or soreness in any part of their body, and diligently stretch their muscles while working. Relevant agencies should provide education regarding work risks and work procedures in accordance with ergonomic principles.

Micro, Small and Medium Enterprises (MSMEs) are the biggest supporter of the creative economy for the Indonesian economy. MSME players must be able to develop their business to be able to carry out this. The digital era has the potential to create opportunities and risks for business people and organizations. In every business, risks will always be faced by business actors because of uncertainty which results in losses. Internal and external events that have an impact on achieving the goals of MSMEs must be identified, and risks and opportunities must be differentiated. In the business world, knowledge about risk management is an important element in business management. With good management, a business organization will be able to avoid losses and even bankruptcy. Likewise, small, micro and medium enterprises that do not have sufficient capital and whose operations are not optimal are very vulnerable to changes in risk. Events that cause losses, which are usually called peril, can occur unexpectedly and can arise from various sources. The problem is how to overcome these risks so that business operations are not disrupted. Risks are analyzed by considering likelihood and impact as a basis for determining how they can be managed. Therefore, by providing an understanding of risk management, it is hoped that MSMEs will be able to know how to implement risk management in business to avoid losses. PM activities are held offline or face to face on holidays so as not to disturb the work time of the Teluk Pucung MSMEs, while the output of PM activities is in the form of press releases in online print media and also publications in community service journals  

Small and Medium Enterprises (SMEs) play a crucial role in a country's economic growth. Therefore, lending to SMEs is an important element in supporting this sector. This study aims to evaluate bank performance in lending to SMEs, with a focus on efficiency, security and economic impact. This research methodology involves analyzing historical data from a number of banks that are active in supporting SMEs. Data includes the volume of credit disbursed, the interest rate applied, the credit approval process, and the non-performing loan ratio. Apart from that, the economic impact of credit provided to SMEs is also evaluated through business growth, job creation, and contribution to local GDP. The research results show variations in bank performance in lending to SMEs. Certain banks achieve high levels of efficiency in the credit approval and monitoring process, while others may face challenges in managing credit risk. The economic impact of credit to SMEs is positive, with significant business growth and job creation having a positive impact on the local economy.  

Latar Belakang: Lymph node cancer in the case of Hodkin's Lymphoma is a type of cancer. Lymphoma is a solid tumor of the immune system. Hodgkin lymphoma (HL) accounts for about 10% of all lymphomas. The Intensity Modulated Radiation Therapy (IMRT) technique is one of the cancer treatment techniques in Hodgkin's Lymphoma cases. The aim of this research is to determine the procedure and reasons for using the IMRT technique in lymph node cancer in Hodkin's Lymphoma cases.Metode: This research is qualitative research with a case study approach using retrospective data. The research time is from 24 to 30 May 2023 and the research location is in the Department of Radiation Oncology, RSUP Dr. Hasan Sadikin Bandung. The research subjects consisted of Radiation Oncologists, Medical Physics, Radiotherapists. Researchers collected data from patient medical records, made interview transcripts and carried out data reduction and processed it using open coding, and provided it in the form of quotations and then drew conclusions.Hasil: The procedure for irradiating Hodgkin's Lymphoma using the IMRT technique at the RSHS Department of Radiation Oncology begins with positioning the patient on the examination table with a fixation device and arranging the patient according to the reference point of the CT Simulator and making a thermoplastic mask then carrying out verification and irradiation. The IMRT technique has the advantage of using MLC so that the radiation is modulated according to the contour of the target and the disadvantage of precise dose distribution in limiting the radiation dose to organs at risk.Kesimpulan: In the case of the Department of Radiation Oncology, Dr. Hasan Sadikin Hospital, Bandung, the IMRT technique was used with consideration, namely that the IMRT technique already uses MLC which creates individual blocks automatically according to the projections depicted on the TPS.  

This research aims to find out how much influence audit risk and work stress have on the motivation of auditors at the Padang City Public Accounting Firm. In this research, the population is all auditors in public accounting offices in Padang City. The population in this study was 92 people consisting of several employees who had different positions/groups in KAP Padang City. The sampling method used was the accidental sampling method. The regression analysis carried out was multiple linear regression analysis. The research results obtained based on the partial test (t test) showed: (a) The audit risk variable has a positive and significant effect on auditor motivation. (b) The work stress variable has a positive and significant effect on auditor motivation. Meanwhile, the simultaneous test of audit risk and work stress has a positive and significant influence on auditor motivation. Auditors may be motivated by the challenge of performing high-quality audits in the face of increased audit risk. These challenges can provide a sense of accomplishment and satisfaction for auditors who successfully navigate risks and complete high-quality audits. The stress faced in challenging work situations can motivate individuals to try harder and challenge themselves. When someone feels that they can overcome or cope with a difficult task, this can increase their motivation to succeed.

Rachmadany Dea, 1961201032, Effects of Brand Trust, Fintech Convenience, and Risk on Purchase Decisions Using the Paylater Payment (Case Study in Gading Village Rt. 10 Rw. 07 Kota Surabaya). This study aims to determine the effect of brand trust, fintech convenience, and risk variables on purchasing decisions using paylater payment feature in a case study in Gading Village, Rt. 10, Rw. 07 City of Surabaya. The sample in this study is 62. The variables of this study are brand trust, convenience, and risk. The model in this study uses multiple linear analysis, namely the classical assumption test and hypothesis testing which consists of the T test and the coefficient of determination. The results of this study indicate that: 1) Brand trust partially influences purchasing decisions. 2) Ease partially has no effect on purchasing decisions. 3) Partial risk has no effect on purchasing decisions.

This research explains how investment in the capital market has developed, this article tries to outline several risks that have the potential to occur in investing in the capital market. Keywords; Risk, Investment, and Capital Markets Abstract The capital market is a place where companies seek funds to finance their business activities. Apart from that, the capital market also collects public funds directly by investing funds into healthy and well-managed companies. The main function of the capital market is as a means of capital formation and accumulation of funds for financing a company/issuer. The presence of capital market institutions in Indonesia adds to the list of alternatives for people who have excess funds and are interested in investing in their funds. This article tries to explain how investment in the capital market is developing, besides this, this article tries to explain some of the risks that have the potential to occur in investing in the capital market.