Publication Search

Micro, small and medium enterprises (MSMEs) usually carry out financial recording and reporting in a simple manner, which is not in accordance with applicable financial reporting standards. This can mislead users of financial reports. The preparation of financial reports using Financial Accounting Standards (SAK) for MSMEs is expected to provide clear guidelines in recording and presenting MSME financial reports. The aim of this research is to find out how SAK EMKM is applied to company financial reports (Case Study of Bakpia Gading Kediri). This research is a quantitative descriptive research on the application of SAK EMKM to financial reports at Bakpia Gading Kediri with a research time limit of 1 month in January 2022. The data source in this research is primary data obtained from the company directly. Data collection techniques are carried out through interviews and documentation. The data analysis technique in this research is quantitative descriptive. The results of the research show that Bakpia Gading in preparing financial reports has not implemented or used financial reporting guidelines that are in accordance with the applicable SAK EMKM, the company only prepared very simple reports.

The goal of this study was to analyze the effectiveness trends of digital marketing platforms with a comparison between two platforms, Google Ads and Facebook Ads. This research was conducted in January-February 2024 in East Ciputat District, South Tangerang City. The research subjects were 10 business owners who use both platforms, namely Google Ads and Facebook Ads. This research uses a qualitative method, namely by conducting in-depth interviews with 10 business owners who use both platforms. The results showed that the two platforms have different effectiveness, depending on the type of business and the target market. Google Ads is more effective for businesses that target consumers who are looking for information about certain products or services online. Meanwhile, Facebook Ads are more effective for businesses that target consumers who have a certain interest or interest in a particular product or service. This research implies that business owners need to choose the digital marketing platform that best suits their business type and target market. Choosing the right digital marketing platform will help business owners to increase their marketing effectiveness and achieve their business goals

In an effort to enhance the relevance of learning and student engagement, the integration of events into the Social Science curriculum (IPS) has been the focus of attention. This research will examine methods and outcomes related to the integration of current events into the IPS curriculum and how it affects learning. By analyzing relevant literature, this study shows that integrating current events has great potential to improve students' understanding of IPS concepts, their motivation to learn, and their level of involvement in the learning process. Moreover, integrating recent events can help create a learning environment that is closer to the student's everyday life. However, issues such as the availability of resources and the balance between local and global issues must be addressed in order to integrate current events. The results of this study have significant consequences for those working in the field of education, especially IPS teachers in designing learning strategies that can enhance the relevance and involvement of students in IPS learning.

21st-century learning always goes hand in hand with technology. Technology will always be involved in learning, and teachers are required to look for alternatives if learning experiences obstacles. The Covid-19 pandemic has hampered face-to-face learning. Therefore, teachers apply the blended learning model as a solution to combine online and offline learning. This research aims to find out how blended learning is implemented in elementary school to high school education. This research uses a literature study method by searching for various related reference materials. The results of the research show that the application of the blended learning model in education produces significant and positive results in student development.

Objectives: High mental workload can decrease nurse performance. Nurses with higher moral sensitivity are ethically more  practicing professionals and the quality of care is better. This study assesses effect of Mental Workload and Moral Sensitivity on Nurse Performance in the Acute Inpatient Room of the Prof. Dr. M. Idrelm Mental Hospital Medan in Indonesia . Methods: The study used a cross-sectional design, sampel number of 58 nurses in acutel inpatient room through total sampling. NASA-TLX Questionnaires for Mental Workload, Moral Sensitivity Questionnaires for Moral Sensitivity and Individual Work Performance Questionnaires for Nurse Performance. Analyzed data using the Statistical Package for social Science (SPSS) version 26 software. Descriptive statistics, Pearson test and multiple linear regression analysis to measure its effect. A p-vaule of < 0.05 was considered statistically significant at a 95% confidence level. Result: Majority of participant had a high level of mental workload (86.2%), high level of moral sensitivity (58.6%) and had good level of performance (53.4%). Further, there is no correlation mental workload with nurses performance (p = 0.350), but moral sensitivity significantly correlated with nurses performance (p = 0.041).  Conclusion: Nurse has level mental workload high indicate prone to fatique and burnout, but they have good performance because they have adapted to the existing work situation. This is supported by high moral sensitivity so that nurses feel very responsible for their profession.  

Feelings of anxiety in pre-Section Caesarea mothers can cause unstable conditions that will disrupt the operation process itself, so appropriate ways are needed to overcome anxiety in mothers, one of which is lavender aromatherapy. This study aims to determine the effect of lavender aromatherapy on maternal anxiety levels before Caesarean section surgery. This type of research is pre-experimental with a one group pretest-posttest design. Respondents in this study were mothers pre-operatively with Sectio Caesarea in the Azra Hospital inpatient room, totaling 30 respondents using a non-probability sampling technique using consecutive sampling. Pre-test and post-test data were collected by filling in the Self Anxiety Rating-Scale (SAS) questionnaire. Research analysis was carried out in stages, namely univariate analysis and bivariate analysis using the Paired Sample T-Test. The results of the research showed that the average anxiety level of respondents before being given lavender aromatherapy was 55.7 and the average anxiety level of respondents after being given lavender aromatherapy was 37.6 and there was an effect of giving lavender aromatherapy on the anxiety level of mothers before Caesarean section surgery p value 0.001 (CI; 95% ). The conclusion of the research is that giving lavender aromatherapy can be a non-pharmacological therapy option to reduce anxiety levels in pre-caesarean section surgery patients..

Ngandong Village, Gantiwarno District is the village designated to be the location for implementing KKN with the theme Disaster Resilient Village. The problems faced by Ngandong Village based on the results of research conducted include sedimentation, landslides and flooding. The aim of holding KKN in Ngandong Village is to ensure that Ngandong Village can become a Disaster Resilient Village and increase the capacity of the village community in the context of disaster management. Activities carried out in efforts to develop Disaster Resilient Villages include FPRB (Disaster Risk Reduction Forum), SPAB (Disaster Safe Education Unit), Volunteer Capacity Building, Disaster Literacy, Evacuation and Disaster Prone Route Signs, Disaster Recap and Socialization Maps, and making EWS Tools (Early Warning System). Apart from the main activities, there are supporting activities to increase capacity in the form of Ecoprint training and decorating Pertiwi Kindergarten.

This service aims to analyze how to build good time management for housewives. The implementation method used in this PkM activity is by conducting face-to-face meetings with participants consisting of housewives. Providing training and discussions as well as conducting live questions and answers. The training uses lecture, discussion and question and answer methods. This aims to increase participants' awareness and understanding of the importance of building educational institutions that have competence and competitive advantage. Meanwhile, in the evaluation or assessment stage, participants will be given feedback about the service program that has been implemented. In this case, it will be a consideration for the service team in order to provide benefits for Sei Krio housewives. Based on the results of the service activities for housewives, suggestions are given, including: 1. Be more enthusiastic, especially for housewives, so that the time they have can be used correctly and effectively. 2. To continue to actively participate in training and competency development activities. 3. Community service activities like this can be carried out regularly either in the same location or in different locations to increase thrifty and saving behavior for children.

Economic activity is a complex as well as integral phenomenon in the life of modern citizens. This abstract explores various aspects of economic activity, including the process of production, distribution, and consumption of an object or service. Through micro and macroeconomic analysis, this abstract investigates the attitudes of economic actors, market interactions and the consequences of economic policies on the development and welfare of citizens. Not only that, this abstract also examines the position of technology, globalization, and facts.

This research aims to determine and analyze the role and position of child victims in sexual crimes and legal protection efforts through victimology theory in normative decisions. Legal materials are collected through document study, then analyzed prescriptively. The research results found that there are regulations that have not been specifically regulated to protect children from all sexual crimes. Then, the role and position of the child victim which was not assessed as a consideration by the Judge in Decision Number 102/Pid.sus/2022/PN Lbo is something that hinders legal protection efforts for children. This research also contains victimology analysis of child victims using the Carroll Formula as well as other analyzes that show the victim's position as a commercial sex worker, which shows that there is a trigger for a crime. Victimology theory in decisions is important to understand the role of child victims who are considered passive perpetrators so that the theory of justice can be included in decisions and child protection through victimology theory can be implemented.    

This research aims to find out and analyze how law enforcement efforts are carried out in cases of distribution of illegal tobacco products by Gorontalo Customs and Excise officials. This research is classified as empirical research using a qualitative approach and then using data collection techniques by means of interviews, literature review, documentation, and using descriptive data analysis. The results of this research indicate that law enforcement efforts against the circulation of illegal tobacco products by Gorontalo Customs and Excise officials include preventive law enforcement (prevention) and repressive law enforcement (Action). In preventive law enforcement Customs and Excise officials carry out legal socialization activities, routine patrol activities and carry out observations, to enforce repressive laws from Customs and Excise officials when they receive information from the intelligence unit or complaints from the public, the data received is then analyzed. If the results of the analysis show that the data meets operational standards then the process of action, deterrence, inspection, sealing and confiscation is continued. . Customs and Excise officials in carrying out law enforcement have not yet reached the realm of court, only the imposition of administrative sanctions.   Keywords: ; ;

The Bolotomo cattle breeder group in Wingkosigromulyo Village, Nkombol District, Purworejo Regency, has been established since 2010 with the help of subsidies from the local Livestock Service. Initially, they focused on producing organic fertilizer, but switched to the feeder cattle and meat business because the selling price of fertilizer was low. Livestock management is still traditional, and concentrate feed is rarely used because it is expensive and difficult to obtain. In the dry season, food availability is limited, and rice straw and field grass are the main food sources. The service activity by Tidar University students aims to help farmer groups overcome the feed crisis with technology for making pellets from local materials. Demonstration of making pellets using a mixture of calliandra leaf flour, rice bran, pineapple peel, molasses and tapioca flour. Pellets have the advantage of improving feed quality, consumption efficiency and shelf life. Farmers also shared their experiences and expressed the need for processing livestock waste, such as biogas plants, to reduce pollution and increase income. Integration between the agriculture, fisheries and livestock sectors is the focus for sustainable development.

This research aims to analyze the influence of company growth, funding decisions and dividend policy on company value. This research was conducted by analyzing the financial reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (BEI) during the period 2018 to 2022. The sample used in this research was 9 technology sector companies listed on the Indonesia Stock Exchange during the period 2018 to 2022 using purposive sampling techniques. The data used in this research is secondary data in the form of financial reports from each company that has been used as a research sample. The variables used in this research are Company Growth (X1) as the first independent variable, Funding Decisions (X2) as the second independent variable, and Dividend Policy (X3) as the third independent variable and Company Value (Y) as the dependent variable. The panel data regression method was used as the research methodology in this study. Analysis of research results using EViews 12 Student Version Lite software. The research results show that the best model is the Fixed Effect Model (FEM). The results of this study show that partial company growth has no effect and is not significant on company value, partial funding decisions have a significant effect on company value, partial dividend policy has no effect and is not significant on company value, and simultaneously company growth and funding decisions and Dividend Policy influences Company Value.

Blood transfusion safety is a top priority in the management of transfusion services, considering the risk of pathogen transmission and adverse transfusion reactions. With advances in technology, there are significant opportunities to improve blood filtration and processing processes, which could significantly reduce these risks. This study aims to evaluate the effectiveness of new technologies in screening and processing transfusion blood in reducing pathogen contamination and improving patient safety. This research method involves a comparative analysis of historical data on the incidence of transfusion reactions and the incidence of infection transmission before and after the implementation of pathogen filtering technology and improved blood processing systems in several blood transfusion centers. The results showed that the use of the latest pathogen screening technologies, together with improved blood processing methods, contributed significantly to reducing the incidence of infection transmission and adverse transfusion reactions. Data analysis also shows an increase in patient satisfaction and confidence in the blood transfusion process. The conclusions of this study suggest that the integration of new technologies in the screening and processing of transfusion blood is an effective strategy to improve patient safety and reduce transfusion-related risks

Salt is a source of electrolytes and iodine which are very important for the human body. East Kalimantan Province has the potential for diverse coastal and marine resources with high economic value, so it has great potential for optimal, effective, efficient and sustainable management. This research aims to determine the compound content of krosok salt that will be distributed to the public with NSI. This research method is based on NSI 3556:2016 and Atomic Absorption Spectrophotometry (AAS) method, including: (1) Water content analysis; (2) Analysis of the part that is not soluble in water; (3) NaCl content; (4) KIO3 levels; (5) Analysis of metal contamination. This research was conducted on krosok salt in Kersik Village, Kutai Kartanegara Regency. The NaCl salt content does not meet the minimum NSI requirements, namely 94%. Meanwhile, Pb, Cd, metal contamination meets the requirements with values ​​below 10 mg/kg and 0.5 mg/kg.

There are various e-commerce sites, one of which is Shopee, which utilizes financial technology or what is known as financial technology (Fintech) in the form of Shopeepay. Many factors can influence interest in using fintech including perceived ease, trust, effectiveness and features of use. This study aims to determine the effect of perceptions of convenience, trust, effectiveness and usage features on interest in using Shopeepay fintech. This research method is descriptive quantitative, the population in this study are regular UPGRIS management students class of 2018 and class of 2019 who are willing to fill out a research questionnaire with a total of 100 respondents, the sampling technique used is accidental sampling. Data collection was carried out through a questionnaire. Data analysis was carried out through validity and reliability tests, multiple regression analysis and hypothesis testing. Based on the data analysis conducted, it was found that perceived convenience has a positive and significant influence on the intention to use Fintech Shopeepay with a significant value of 0.001, trust has a positive and significant influence on the intention to use Fintech Shopeepay with a significant value of 0.048, effectiveness has a positive and significant influence on the intention to use fintech Shopeepay with a significant value of 0.000, features of use have a positive and significant influence on interest in using fintech Shopeepay with a significant value of 0.043. This means that the influence of perceptions of convenience, trust, effectiveness and features of use has an effect on interest in using Shopeepay fintech.

The purpose of this research is to find out what factors in financial performance influence the growth of profitability at Bank Danamon and to find out whether company size at Bank Danamon can affect the growth of profitability at Bank Danamon. In conducting this research, the researcher was guided by previous studies and the research method used in this method was quantitative research and for the validity of the data, the researcher took samples from the official Danamon bank financial reports that had been published and had been processed by the researcher. The results of the analysis in this study show that the Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and company size have a significant positive influence on bank Danamon TBK's profitability, while Net Interest Margin (NIM) and BOPO have no effect on the profitability of bank Danamon Tbk.

Breast cancer can attack anyone, especially women, women's attitudes and awareness regarding breast health are still not well developed so that most cancer cases are found at an advanced stage, when early stage healing is very easy, and can be done at home. Just a few minutes, once a month, to do a breast self-examination. The research aims to determine the relationship between knowledge and attitudes of young women towards breast self-examination (BSE) at SMA Negeri 14 Medan City, North Sumatra Province in 2023. The conceptual framework used is based on dependent and independent variables. The research design is correlational. The research was conducted February 23-25 ​​on 88 respondents. The research data were analyzed manually and using frequency distribution tables. Based on attitudes, out of 35 (100%), the majority of young women have negative attitudes and do not carry out conscious examinations. namely 35 (67.3%) people and a minority of young women who have negative attitudes and have carried out self-breast examinations. 17 (32.7%) P value = 1.000. It can be concluded that there is no relationship between young women's attitudes towards breast self-examination (BSE). For young women, it is hoped that every young woman will be responsive to changes, or the presence of lumps and pain that are felt or arise in the breasts. For health institutions, it is hoped that they can provide counseling and information so that young women are motivated to be able to routinely carry out self-examination of their breasts and teach the techniques and appropriate time to do it.    

Health training close to home is a state of flourishing, where individuals can know their limits, can cope with the pressures of life that afflict one, and work with passion and can contribute to their environment. One of the deep welfare issues that often occurs is the family's ability to supervise People with Mental Disorders (ODGJ), the disgrace that exists in the eyes of the community, such as the use of terms adjacent to ODGJ, clearly affects their anxiety. The pretext of social class against ODGJ also has an impact on the decline of certainty and the destruction of their honor. The purpose of this welfare preparation is to increase family data on the meaning of the family's role in targeting ODGJ. The technique used in this activity is to provide face-to-face preparation in Putri City. The examination was coordinated on October 31, 2023. The output of this activity is the development of family data in handling ODGJ. The end is the expansion of family data on the role of the family in targeting ODGJ at home.

Interactive learning articulating storylines based on the case method developed can improve students' solving abilities. This community service activity aims to increase the understanding of Primagama Bekasi Homeschooling teachers regarding the implementation of the case method in learning to improve teacher competency. Implementation of community service is carried out through several stages such as assessment, planning and development, implementation (socialization), and evaluation. The number of participants was around 20 Bekasi HSPG teachers. Based on these results, information was obtained that this activity was very relevant to the participants' needs. This activity increases knowledge and skills about implementing the case method in learning. If it is made in the form of a percentage increase from the initial ability of 35%, after socialization, those who understand will be more than 75%.