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Penggunaan tenaga kerja yang efektif dan terarah merupakan kunci dari motivasi kerja karyawan sehingga dibutuhkan suatu kebijakan perusahaan untuk penggerak karyawan agar mau bekerja lebih produktif sesuai dengan rencana yang telah ditetapkan. Para karyawan mengharapkan bahwa hasil kerja akan berhubungan positif dengan tunjangan yang diberikan oleh perusahaan. Tujuan dari penelitian di PT. Dexa Konstruksindo Persada. Dalam melaksanakan penelitian ini, teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan kuesioner, analisis dokumen dan kajian pustaka, serta pengumpulan data yang diambil dari buku-buku. Populasi pada penelitian ini adalah sebagian karyawan PT. Dexa Konstruksindo Persada sebanyak 58 orang. Responden yang dijadikan sampel dalam penelitian ini adalah 30 orang. Model analisis data yang digunakan untuk menjawab hipotesis adalah analisis linier berganda.Dari hasil penelitian dikemukakan bahwa hasil uji F atau secara simultan menunjukkan bahwa terdapat pengaruh yang signifikan antara pelatihan dan tunjangan terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji t atau secara parsial menunjukkan bahwa pelatihan berpengaruh Persada parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada dan tunjangan berpengaruh secara parsial terhadap motivasi kerja karyawan PT. Dexa Konstruksindo Persada. Hasil uji koefisien determinasi menunjukkan bahwa besarnya pengaruh tunjangan dan pelatihan terhadap motivasi kerja adalah sebesar 0,381 atau 38,1% sedangkan sisanya sebesar 61,9% dipengaruhi oleh faktor-faktor lain di luar penelitian ini seperti : keselamatan kerja, komunikasi, pengembangan karir, kepuasan kerja, dan lain sebagainya.

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.

Program pengabdian masyarakat yang dilakukan tahun ini berfokus mengenai dampak ekonomi dari Pandemi Covid-19 terkait regulasi pemerintah berupa pembatasan aktivitas membuat banyak performa di berbagai sektor bisnis menurun, terutama bagi perusahaan besar atau korporasi. banyak pelaku UMKM yang kesulitan untuk memaksimalkan pemanfaatan digitalisasi ini baik bagi “pemain” lama maupun yang baru terjun ke dunia wirausaha sejak pandemi Covid-19 ini. Proses pengabdian masyarakat meliputi kegiatan tahap FGD, tahap survey, tahap sosialisasi, tahap pelatihan, tahap pendampingan, dan tahap evaluasi. Terlebih di masa pandemi Covid-19 sekarang ini dimana dengan diberlakukannya pembatasan aktivitas fisik diluar rumah dan mengakibatkan banyak dari pendapatan yang dilakukan oleh bisnis secara konvensional menurun dan mendorong mereka untuk beralih tempat berjualan ke ranah dunia maya dikarenakan meningkatnya aktivitas pengguna media sosial. UMKM yang berada di Jakarta yang dilaksanakan pada tanggal 8 Mei 2021 hingga sampai saat ini.   Kata Kunci:

This study aimed to examine the tax aggressiveness through the components of financial ratios namely liquidity, leverage, profitability, and corporate size in manufacturing companies of consumer goods sub-impurities on the Indonesia Stock Exchange for the period 2015-2018. The selection of samples uses proposive sampling with the criteria of consumer goods subsector companies that report complete finances and companies earn profits. Based on these criteria, a sample of 98 observations was obtained. Analytical techniques use multiple linear regression analysis. The results showed that liquidity negatively affects tax aggressiveness, leverage negatively affects tax aggressiveness, profitability positively affects tax aggressiveness, and corporate size negatively affects tax aggressiveness. Keywords:  Tax Aggressiveness, Liquidity, Leverage, Profitability, Size of Fir  

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 and analyze the factors that affect the amount of easy-to-use savings savings. Thesefactors are the Profit Sharing Rate, Liquidity, Bank Size and Number of Bank Offices. The object of this research is all Islamic Commercial Banks (BUS) that report their Financial Statements to the Monetary Services Authority, with an observation period for the first quarter of 2018 to the fourth quarter of 2019. The sampling method uses the Census method, namely the entire available population is sampled and there are 14 Sharia Commercial Banks. Data analysis using multiple linear regression. The results of the study found that the Profit Sharing Rate has no effect, Liquidity has a significant negative effect, while the Bank Size and Number of Bank Offices have a significant positive effect on the Total Mudharabah Deposits.

One of the pillars in the Sustainable Development Goals (SDGs) is the 16 pillars covering legal development and governance. Governance in government is one part of this goal, because there are still relatively many forms of fraud in government. The purpose of this study was to analyze the effect of compensation suitability, control system compliance and organizational commitment to fraud. This study took a sample of accounting officers and goods or asset managers throughout the OPD in the City of Salatiga. The analysis tool uses multiple linear regression analysis. This study showsthat the suitability of compensation and control system compliance has no effect on fraud, while organizational commitment has an influence on fraud.Keywords: suitability of compensation, control system compliance, organizational commitment and fraud

Tanaman Obat Keluarga (TOGA) merupakan tanaman kaya manfaat dan mudah dibudidayakan. Budidaya TOGA merupakan salah satu alternatif cerdas di tengah kondisi pandemi Covid-19 yang tidak menentu. Tujuan dari pengabdian ini adalah agar masyarakat mendapatkan pengetahuan tentang tanaman obat dan manfaatnya, serta dapat membudidayakan TOGA dengan baik. Metode pengabdian yang digunakan adalah ceramah, diskusi, praktik langsung, dan pendampingan kepada masyarakat Dusun Besar, Desa Sidomulyo. Kegiatan budidaya ini diikuti oleh tiga keluarga mitra. Hasil pengabdian ini menunjukkan bahwa semua peserta bisa membudidayakan TOGA dengan baik. Hal ini terbukti dari tanaman obat yang ditanam dirawat dengan baik dan mulai tumbuh tunas baru.

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

The purpose of this study was to determine the effect of health education on early detection of cervical cancer on the motivation of women of childbearing age to carry out VIA examinations in the working area of ​​the Antang Health Center in 2021. This type of research was an analytical survey method with a cross sectional study approach. With a population of 197 people and a sample of 30 people, the sampling technique used was purposive sampling. Data analysis was performed by Mc.Nemar test. The results of statistical tests on all respondents using the Mc.Nemar test obtained p value of 0.000 < p value of 0.05. HO is rejected It has been accepted, then there is an influence on women of childbearing age carrying out an IVA examination in the Antang Health Center Work Area in 2021.

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

Service quality in the Islamic concept can be said that the overall features and characteristics of a product or service that depend on its ability to satisfy stated or implied needs and in accordance with Islamic values.21 In this concept Islam teaches that providing services in the form of goods or services. must be of quality in accordance with Islamic values, and do not give bad and not quality because it will only harm both parties. Service quality in Islam is defined as a customer's assessment of the superiority or privilege of a product or service as a whole which is of course based on Islamic principles, the quality of service in Islam provides services that basically every activity related must be based on compliance with sharia which is full of values. -moral and ethical values. Improving the quality of service in Islam is very necessary in order to determine customer decision making. However, it will not run well if it is not accompanied by quality decision making. To maintain the quality of service in Islam is not only the duty of the employees, but all the members involved. Judging from the above phenomena, the quality of Islamic services can be taken into consideration for customer decision making. The purpose of this study was to determine how the influence of Islamic service quality on customer decisions in murabahah financing. The number of samples in this study was 100 respondents, this study used a quantitative approach. The data collection technique in this study used a questionnaire, and the sampling technique used the incidental sampling method using the hair formula. The data obtained were then processed with SEM AMOS Version 20. The results of this study indicate that the CR value is 3,418 > 1.96 and the probability is 0.000 < 0.05, so it can be concluded that Islamic Service Quality has a positive and significant effect on Customer Decision Making in Murabahah Financing.

Penyakit Stroke adalah salah satu penyakit serebiovaskuler yang lebih sering terjadi di berbagai negara baik negara maju maupun negara yang sedang berkembang seperti Indonesia. Di RSUD H. Andi Sultan Daeng Radja, data pasien stroke tahun 2017 sebanyak 103 orang, tahun 2018 sebanyak 140 orang, dan tahun 2019 sebanyak 150 orang, ini artinya terjadi peningkatan pada pasien stroke setiap tahunnya. Akibat dari meningkatnya jumlah pasien stroke di RS ini, banyak dari pasien arus berbaring lama di perawatan. Periode Januari 2019 sampai Januari 2020, tercatat sebanyak 18 resiko dekubitus karena baring lama.Tujuan penelitian ini adalah untuk diketahuinya hubungan penggunaan matras anti dekubitus dengan integritas kulit pada pasien stroke di RSUD H. Andi Sulthan Daeng Radja Kabupaten Bulukumba. Desain penelitian menggunakan cross sectional. Cara pengambilan sampel yang digunakan yaitu probability sampling dengan tehnik sampling Consecutive Sampling. Penelitian ini telah dilakukan di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba pada bulan Agustus 2020. Hasil penelitian yaitu jumlah responden yang menggunakan matras antidekubitus sebanyak 13 orang (92,9%) sedangkan tidak menggunakan matras sebanyak 1 orang (7,1%) sedangkan jumlah responden berdasarkan integritas kulit selama kurang waktu tujuh hari perawatan  yaitu membaik sebanyak 13 orang (92,9%) sedangkan memburuk sebanyak 1 orang (7,1%). Uji analisis fisher exact test didapatkan nilai p = 0.041 (< α = 0.05). Berdasarkan hasil penelitian yang dilakukan ada hubungan penggunaan matras anti dekubitus dengan perubahan derajat dekubitus pada pasien stroke di RSUD H. Andi Sultan Daeng Radja Kabupaten Bulukumba. Diharapkan adanya penelitian lanjutan dengan jumlah sampel yang lebih banyak dengan pengkajian yang mendalam serta mengontrol faktor-faktor yang mempengaruhi dekubitus.

Preschoolers are children aged three to six years. Covid - 19 is a pandemic that is shaking the world right now. Due to the Covid - 19 pandemic, children cannot play with friends outside the home. Limited play space for children makes it easy for them to feel bored just to stay at home, causing children to become anxious. The purpose of this case study is to apply storytelling play therapy to reduce anxiety levels in preschool-aged children at home due to the covid-19 pandemic. The method of this case study is descriptive. The result of the case study is a decrease in anxiety score in subject I from 45 to 30 and subject II from 51 to 34. The conclusion of this case study shows that storytelling therapy is effective in reducing the anxiety level of preschool children. Suggestions for this case study are expected that parents can apply storytelling to reduce anxiety levels in children at home due to the Covid-19 pandemic.

Hypertension is a condition where systolic blood pressure is equal to or more than 140 mmHg and diastolic blood pressure is more than or equal to 90 mmHg. The cause of hypertension can be influenced by genetic factors, environmental factors or influenced by a combination of these two factors. From the causative factors, hypertension can be classified into 2, namely: primary or essential hypertension for which the cause is not known, and secondary hypertension which is hypertension arising from other diseases. According to the American Heart Association in 2019, there were about 4 billion people on the Asian continent, but levels of awareness, treatment and blood pressure control tend to be low. The Chinese population has a presentation of 47% of the population who are aware and check themselves for hypertension, 14% of whom are undergoing treatment. Singapore has 74% of people aware of hypertension and 69% undergoing treatment. In America, about 46% of adults have hypertension, about 40% of whom are African-American-non-Hispanic men and women. Women aged 20 to 34 years, 13% had hypertension; nearly 86% of the condition was in their mid-70s. Men at that age also had the same condition, increasing from about 26% to 80%.

An increase in blood pressure that is not controlled will provide some further symptoms to organs such as the brain in the form of strokes, and heart in the form of coronary heart disease and hypertrophy. Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 is a nonpharmacological therapy that can reduce blood pressure in patients with primary hypertension so as to prevent further symptoms of hypertension. This case study aims is to discribe the application Benson relaxation and murottal Al-Qur'an surah Ar-Rahman ayat 1-78 to the reduction in blood pressure in patients with primary hypertension at RSUD Ungaran. The method of this study is descriptive. The subjects of this case study are two Moslem patients with hypertension who have no hearing problems. The data are collected through observation and measurement by using medical tools such as sphygmomanometer and stethoscope before and after the therapy. The result of this study shows that the blood pressure in subject I decreased blood pressure from 175/90 mmHg to 140/30 mmHg, while in subject II decreased blood pressure from 160/100 mmHg to 125/80 mmHg. The results of this case study reveal that the application Benson relaxation therapy and murottal Al-Qur’an surah Ar-Rahman ayat 1-78 shows the results of a decrease in blood pressure that is quite effective in patients with primary hypertension in RSUD Ungaran. Hopefully,  Ungaran hospital can make Benson relaxation and Murottal Al-Qur'Aan relaxation surah Ar-Rahman ayat 1-78 as a basis for the development of nursing and companion of pharmacological therapy.

Anxiety is a normal adaptive response to stress due to surgery. Anxiety caused by fear of pain, fear of physical changes and not functioning normally after surgery, one of the ways to overcome it is with relaxation and distraction techniques, namely with religious music therapy. The purpose of this case study was to describe the application of religious music therapy "Demi Masa" to decrease the anxiety level of preoperative patients with regional sub arachnoid anesthesia blocks in hospitals in the surgical room of RSUD K.R. Wongsonegoro Semarang. This study belongs to descriptive using a case study approach. Subjects in this study were appendicitis patients who would undergo surgery with sub-arachonoid block regional anesthesia, willing to be respondents aged 20-40 years, still cooperative, level of anxiety from mild 14 - 20 to moderate 21-27, like religious music, Muslim. Analysis of anxiety level was carried out descriptively and measured based on anxiety scale without rating scale for anxiety. The results of the analysis showed that there was a decrease in the level of anxiety after the intervention. In subject I moderate anxiety (score 25) became low anxiety (score 15) and low subject II anxiety (score 15) became no anxiety (score 9). In conclusion, this study recommends nurses can apply religious music therapy "Demi Masa" to reduce the patient's anxiety level preoperatively.

Blood is an important component of the human body, therefore the supply of blood at the Indonesian Red Cross must be maintained. In the era of the Covid-19 pandemic that hit Indonesia, the amount of blood supply at the Indonesian Red Cross decreased. Seeing this condition, lecturers and students from the Management Program of the Universitas Islam Batik Surakarta initiated blood donation activities to the community with the aim of providing education and socialization of the importance of blood donation in the pandemic era, increasing the number of blood bags, humanitarian efforts to help others and a concrete manifestation of the implementation of community service as one of the Tri Dharma of Higher Education. The activity was held on October 14, 2020 at the Keluarahan Tipes, Serengan with health protocol and 3M principles. Participants who registered were 28 participants, who qualified as donors as many as 25 participants. The amount of blood that was collected was as many as 25 bags. The result, the event can run smoothly and orderly and it is hoped that this activity can be held regularly.

Adanya covid-19 mengubah strategi pembelajaran yang awalnya dilakukan secara tatap muka di sekolah berubah menjadi program pembelajaran secara daring. Tugas orang tua di masa pandemi ini memiliki peran penting dalam memberikan pendampingan belajar kepada anak. Orang tua akan berperan seperti halnya guru disekolah untuk mengontrol dan mengawasi anak dalam proses pembelajaran dirumah. Kondisi orang tua di SDN Kestalan No.5 Surakarta memiliki kendala terkait strategi efektif untuk melakukan pendampingan belajar bagi anak dirumah. Metode yang digunakan pada kegiatan ini adalah pendekatan Individual Learning-Centered (ILC). Pendekatan ini berfokusi pada aktivitas belajar anak yang memahami keunikan dan potensi anak dalam belajar. Metode yang dapat digunakan pada pendekatan ini adalah sharing information, experience based dan problem-solving based. Kesimpulan dari kegiatan ini adalah orang tua telah memahami cara untuk melakukan pendampingan pembelajaran secara efektif ditinjau dari gaya belajar anak, kedekatan emosi anak, pemahaman kemampuan dan potensi anak dan komunikasi efektif.Kata kunci:Pendampingan belajar, invidividual learning centered