Publication Search

This study aims to analyze the ease of making payments, ability to pay and compliance with making payment of the individual participant National Health Insurance (JKN-KIS) in the BPJS Kesehatan Magelang. This research, it is hoped that it will be able to contribute to BPJS Kesehatan regarding matters and ideas to form a strategy which can increase the collectability of JKN-KIS premium payment contributions, especially for the individual participant segment. This research belongs to the type of quantitative descriptive research. The data used in this study are primary data and secondary data. The data were collected through distributing questionnaires given to 400 individual participants BPJS Kesehatan. The data collection method in this study used a questionnaire using a Likert scale. The data that has been collected through distributing questionnaires, then testing the instrument. Where, the instrument test consists of validity and reliability tests. Researchers in this study took samples using purposive sampling technique, specifically for individual participants BPJS Kesehatan. This research uses quantitative descriptive analysis by calculating the average (mean). The results of the analysis show that the ease of making payments shows the dimensions mean high category in all dimensions, so it can be concluded that the participants are very easy to make contribution payments with the payment mechanisms and procedures and channels provided by BPJS Kesehatan. The results analysis of the ability to pay and the results analysis of compliance with making payments show the dimensions mean value of the low category in all dimensions. That it needs to receive special attention from BPJS Kesehatan so the ability and compliance in paying contributions will increase.

Financial management ability in terms of financial planning is one of the abilities that must be possessed by Micro, Small and Medium Enterprises (MSMEs) by increasing their financial planning knowledge. The existence of good financial management capabilities can carry out effective, efficient, and useful financial planning, so that business actors are expected to increase the level of welfare in running their business. This community service activity is carried out with the aim that MSME actors have good financial planning knowledge. This community service activity uses the method of material presentation, discussion and question and answer. The result of this activity is that business actors can carry out financial planning on their business activities. By having good financial planning knowledge, business actors in Tiwulandu Village, Brebes are expected to be more advanced, smooth, and prosperous in running their businesses.

Teknologi sudah tidak dapat dihindari lagi, apalagi saat ini Pengajar di tempat pengajian Alqur’an dituntung agar bisa memberikan penilaian yang objektif terhadap anak didikannya dimana teknologi digunakan sebagai penunjang pendidikan nonformal. Jika sebelumnya Pengajar hanya mengandalkan catatan atau notes sebagai media untuk menyimpan nilai anak didik. Namun, untuk era industri 4.0 Pengajar tidak dapat menggunakan itu sebagai media. Aplikasi komputer seperti Micrososft excel dan Micrososft Word dapat dijadikan salah satu alternatif untuk menyimpan nilai siswa. Aplikasi komputer tidak hanya untuk menyimpan data tetapi juga dapat digunakan Pengajar untuk mengolah nilai akhir siswa sehingga mempermudah kinerja guru mengisi raport. Oleh karena itu dilaksanakan sosailisasi aplikasi komputer berupa penyusunan format raport, pembuatan buku penghubung antara Orang tua dan peserta didik, pembuatan absensi dan jurnal pengajar, dengan mengguanakan Microsoft Word dan Microsoft Excel, adapun Microsoft Power Point digunakan untuk salah satu metode pengajar menyampaikan materi kepada peserta didik.

Activities in improving literacy of scientific article writing by the KIR of SMAN 5 Bandar Lampung aims to encourage students in scientific article writing activities towards journal publications which so far have not been carried out, because writing skills are not obtained naturally through the process of practicing and continuing to learn. The training methods carried out include questionnaires, brainstorming, introduction of several writing tools, systematic deepening of writing good scientific articles, and evaluation. The result of this activity is an increase in the understanding and motivation of students and coaches about the importance of publishing articles that have a good impact on themselves, school and community. So three articles that are ready to be written and published in journals, a coaching clinic series that is needed is assistance to encourage the quantity and improve the quality of writing by direct practice.  

The Covid-19 pandemic that has been going on since the end of 2019 has had a broad impact on various sectors, one of which is in the transportation sector. If this transportation is carried out using mass transportation or public transportation, then during the Covid-19 pandemic it will make it easier for the virus to spread if these public transport users do not comply with health protocols. Socialization regarding the use of mass transportation in the new normal era has been carried out in various locations and levels of society. In general, people still do not understand about this new normal era, so many do not comply with health protocols. This social service activity aims to provide insight to the community, especially groups of young high school students in using mass transportation in the new normal era. It is hoped that the teenagers can increase their awaraness of implementing health protocols so that they can reduce the spread of the virus that causes the Covid-19 pandemic.

Building security is a mandatory requirement that must be met by a building. Before being built, it is necessary to review academic studies and structural analysis in advance regarding the technical requirements of the building whether it meets the standards or not against existing regulations in Indonesia. Currently, the Brebes Regency Education, Youth and Sports Office has an outdoor tennis court that is not yet representative. So it is planned that the field will be upgraded to become a semi-indoor field, by adding a curved roof in the 2022 fiscal year. The purpose of this community service activity is to determine the safety of semi-indoor roof coverings from a structural point of view. The method of activities carried out to achieve the goal of Community Service (PPM) is the method of literature, field surveys, data processing and report preparation.

Sekitar 40 % dari jumlah total penduduk Indonesia yang berusia di atas 40 tahun mempunyai keluhan nyeri sendi dan otot. Peserta lansia di Posyandu Lansia Talang Aur Wilayah Kerja Puskesmas Talang Aur Kabupaten Ogan Ilir Palembang adalah Lansia penderita rematik yang mengalami nyeri sendi, dalam mengatasinya masih menggunakan terapi farmakologi. Lansia Belum pernah di ajarkan tindakan kombinasi kompres hangat dan masase. Tujuan dari  pengabdian masyarakat ini untuk menerapkan tindakan kombinasi kompres hangat dan masase dalam menurunkan nyeri sendi pada lansia  yang menderita Rematik. Hasil Kegiatan Pemberdayaan Kepada Masyarakat ini, meningkatnya pengetahuan lansia tentang rematik dan penatalaksanaannya., serta mampu melakukan (mendemonstrasikan) tindakan kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi.   Metode pendekatan yang digunakan adalah Edukasi (Penyuluhan), Demonstrasi pemberian kombinasi kompres hangat dan masase dalam mengurangi nyeri sendi. Pelaksanaan PKM ini melibatkan dosen-dosen yang sesuai dengan keilmuan dalam bidangnya yang berpengalaman dalam Keperawatan Medikal bedah.Serta dibantu oleh mahasiswa Keperawatan.          Kata Kunci: Rematik, Nyeri Sendi, Kompres hangat, Masase  

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan keterampilan bercerita singkat dengan menggunakan media audio visual untuk siswa kelas VIII SMP YPPGI Geradus Adii Merauke. Oleh karena permasalahan yang dihadapi oleh mitra yakni perlu meningkatkan keterampilan bercerita singkat menggunakan media. Informasi tentang kondisi mitra menunjukkan adanya permasalahan yang dihadapi oleh mitra. Media diharapkan mampu menjadi solusi terhadap kemampuan bercerita siswa. Metode pengabdian ini menggunakan pelatihan, penerapan, dan pendampingan. Peserta pelatihan adalah siswa kelas VIII SMP YPPGI Geradus Adii Merauke dengan jumlah 12 orang. Hasil kegiatan pengabdian berupa observasi kelas selama penerapan berlangsung, kemampuan siswa meningkat dalam bercerita singkat. Indikator dari peningkatan kemampuan ini adalah mayoritas siswa tidak lagi melakukan kesalahan dalam bercerita singkat.

Di tengah perkembangan dunia dan perubahan global di berbagai aspek kehidupan, keberhasilan generasi muda di masa yang akan datang merupakan salah satu tolak ukur keberhasilan suatu negara. Mahasiswa merupakan generasi muda yang akan menjadi penerus bangsa yang memiliki intelektual. Pendidikan berperan penting dalam menciptakan keberhasilan mahasiswa. Penyampaian mata kuliah yang berkaitan dengan matematika juga harus menjadi suatu perhatian, dosen dituntut harus bisa mengembangkan materi yang disampaikan, yaitu dengan mengaitkan satu materi ke materi atau konteks lainnya. Pengintegrasian nilai-nilai budaya merupakan suatu bentuk pengembangan nilai nasionalis. Salah satu budaya yang ada di masyarakat dan bangsa Indonesia adalah batik. Hal inilah yang mendasari perlunya dilakukan kegiatan pengabdian kepada masyarakat (PKM) dengan tujuan memberi pendampingan dalam pemanfaatan motif batik Cikadu sebagai eksplorasi konsep geometri transformasi.

The purpose of this principal's action research was to improve the pedagogical competence of teachers at SD Inpres XXXVII Uneng City in preparing assessment administration through academic supervision. The type of research used in this research is school action research. The activities in this study consisted of action planning, action implementation, observation, and reflection stages. Data collection techniques used class observation techniques. The observation instrument used was the teacher's ability assessment tool (APKG) in the form of a learning administration assessment instrument. The data analysis used is a comparative descriptive analysis technique. Quantitative data obtained is described in the form of words or explanations. Furthermore, data comparisons are carried out to ensure whether there is an increase in the ability of teachers in the assessment of learning administration. The results of the study show that academic supervision can improve the ability of teachers to prepare assessment administration in learning at SD Inpres XXXVII Uneng City 26.2%.

: Evaluasi dalam pendidikan Islam, secara umum sangat berguna bagi pendidik, peserta didik, ahli fikir pendidikan Islam, politik pengambil kebijakan pendidikan Islam, untuk membantu mereka dalam membenahi sistem pengawasan dan mempertimbangkan kebijakan yang akan diterapkan dalam sistem pendidikan nasional (Islam). Penelitian Kepustakaan atau Library research adalah telaah kepada beberapa referensi yang berhubungan dengan penelitian yang dilakukan baik telaah pemikiran tokoh dan yang lainnya. Evaluasi yang merupakan suatu proses dan tindakan yang terencana untuk mengumpulkan informasi tentang kemajuan, pertumbuhan dan perkembangan (peserta didik) terhadap tujuan (pendidikan), sehingga dapat disusun penilaiannya yang dapatdijadikan dasar untuk membuat keputusan. Evaluasi dilakukan untuk mengevaluasi peserta didik, pendidik, materi pendidikan, proses penyampaian materi pelajaran, dan berbagai aspek lainnya yang berkaitan dengan materi pendidikan.  

Capital Structure discusses how the company provides capital asstes, either with long-term debt or capital from investors. This research aims to examine and analyze company size, asset structure, and profitability on capital structure in automotive retail and automotive equipment companies listed on the BEI 2011-2020. The data used the company’s financial statements that are sampled. The sampling method used purposive sampling technique and obtained 90 samples. The results of analysis showed company size had a significant positive on capital structure, asset structure had an insignificant negative on capital structure, and profitability was proxied using Debt to Equity Ratio (DER) has no  effect on the capital structure.

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

The main thing of the operational activities of a business company is to make a profit. In fact, maximizing profit is the main goal of all business decisions and activities. The company will go bankrupt if it does not make a profit. This study discusses the Factors Affecting Income Smoothing in Manufacturing Companies Listed on the Stock Exchange 2016-2020. Therefore, the purpose of this study is to test and analyze the effect of firm size, financial leverage, profitability, cash holding, and auditor reputation on income smoothing in manufacturing companies listed on the IDX. The method used in this research is a quantitative method with a descriptive approach. The results of this study can be said that company size, profitability, and cash storage have no significant effect on earnings performance. Meanwhile, financial leverage and auditor reputation have a negative and significant effect on earnings management in manufacturing companies.

The first Covid-19 virus in Indonesia occurred in March 2020. With the virus, it had an impact on the company's financial performance. This study aims to determine whether there are significant differences in the financial performance of transportation companies listed on the Indonesia Stock Exchange before and during the COVID-19 pandemic. The data used in this study is secondary data obtained from the Indonesia Stock Exchange in the form of 2019 and 2020 annual reports. 2019 financial statements for conditions before the COVID-19 pandemic and 2020 annual reports for conditions during the COVID-19 pandemic. The research variables used are Return On Equity (ROE), Quick Ratio (QR), Debt To Equity Ratio (DER), and Total Assets Turn Over (TATO). The results showed that there were significant differences in Return On Equity (ROE) and Total Assets Turn Over (TATO). Meanwhile, for Quick Ratio (QR) and Debt To Equity Ratio (DER) there is no significant difference. Keywords : Kinerja Keuangan, Return On Equity, Quick Ratio, Debt To Equity Ratio, Total Assets Turn Over

This research was conducted to analyze are differences in conventional banks quarter II before and during the pandemi COVID-19 based on the total asset turnover ratio, NPM ratio, LDR ratio, and ROE ratio. This research uses descriptive quantitative methods by a comparative approach, because the data used was numbers and analyzed using statistic. This research is of a comparing two or more of the properties and objects that are scruntinized in a particular framework of thought. This research uses the quarterly II 2019-2021 finance report data. The research population was taken from a registered private bank in OJK (Otoritas Jasa Keuangan). Statistical methods used are descriptive and paired t-test. This research shows that (1) total asset turnover have no difference fiinancial performance before and during pandemi COVID-19. (2) NPM have difference financial performance before and during pandemi COVID-19. (3) LDR have no difference financial performance before and during pandemi COVID-19. (4) ROE have difference financial performance before and during pandemi COVID-19

Nirwana Collection is a shell craftsman in Kendal Regency. Nirwana Collection does not yet have a system for calculating the cost of production. In accounting records done manually, the data is not well organized and has not produced information as expected. Nirwana Collection produces goods based on orders, the calculation of the cost of production is still not correct, because it does not calculate other costs incurred and only focuses on raw materials. This of course results in an inaccurate selling price and results in a profit that is not as expected. The Accounting Information System for the Cost of Production at the Nirwana Collection with the Job Order Costing method can process recordings and transactions at the Nirwana Collection more effectively, as well as making it easier to produce production cost reports quickly and accurately.

The use of sophisticated technology is very much needed by the company as a support for the success and success of a plan that the company wants. The financial report is an information medium that records, summarizes a company's activities and is used to report the company's state and position to interested parties, especially creditors, investors and the company's management itself. Financial ratio analysis helps determine whether the company's financial performance is good or not. Financial ratio analysis can be classified into various types, some of which are liquidity, solvency, activity, and profitability ratios. The financial management system at the food market eat and eat Paragon Mall still uses a simple and less effective system (Microsoft Excel) because it still uses excel formulas and logic if using the formula incorrectly will result in errors in recording financial statements. The method used really takes a long time so that it is often not timely and the way to analyze it is only with profit and loss and the profits are written in the table. The financial ratio method is the main tool for conducting financial analysis and has several uses. Financial ratios show a systematic relationship in the form of comparisons between estimates (posts) of financial statements. With the existence of a financial reporting system to analyze the health of the company, it can help determine the profit for each period, so that the structure of the company's financial health can provide clearer information.   Keywords: Financial Statements, Financial Ratios, Performance  

This study examines the effect of tax planning, deferred tax expense, deferred tax assets and managerial ownership on earnings management. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2020. The sample selection used the purposive sampling method and 138 samples were obtained. The results of the research show that the variables of tax planning, deferred tax expense, deferred tax assets and managerial ownership have an effect on earnings management. The data collection method is done quantitatively and the data processing technique uses multiple linear regression analysis. The data used is obtained from financial reports reported on the Indonesia Stock Exchange and can be downloaded through the idx.co.id website and analyzed using SPSS. The test results show that tax planning, deferred tax expense, deferred tax assets and managerial ownership have a positive effect on earnings management

Studi ini bermaksud untuk mengenali imbas Profitabilitas, Leverage, serta Nilai Pasar kepada Harga Saham. Populasi menggunakan perusahaan perbankan BUMN dengan rentang waktu observasi selama 2017 sampai 2021 sejumlah 4 perusahaan. Basis data sekunder yang dipakai didapat dari Bursa Efek Indonesia. Metode analisa informasi dengan bentuk regresi linear berganda menggunakan alat bantu analisa IBM SPSS model 26. Berpangkal pada hasil analisa menunjukkan bahwa Profitabilitas, Leverage, dan Nilai Pasar dengan cara simultan mempengaruhi positif signifikan kepada harga saham. Profitabilitas serta Leverage dengan cara parsial mempengaruhi negatif signifikan kepada harga saham, sedangkan itu Nilai Pasar dengan cara parsial mempengaruhi positif signifikan kepada harga saham.