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Penelitian ini bertujuan untuk menguji pengaruh kualitas sumber daya manusia, komitmen organisasi, dan insentif terhadap penerapan SAP berbasis akrual pada kantor dan instansi Pemerintah Kota Surabaya. Sampel yang digunakan dalam penelitian ini berjumlah 26 perangkat daerah yang terdiri dari 104 pegawai yang bekerja pada 26 Perangkat Daerah dan Pemerintah Kota Surabaya, namun data yang berhasil dikembalikan dan diisi hanya 95 responden dan disusun secara purposive sampling. Teknik analisis data menggunakan SmartPLS versi 2.0 for windows. Hasil penelitian menunjukkan bahwa kualitas sumber daya manusia berpengaruh signifikan terhadap penerapan SAP berbasis akrual, komitmen organisasi berpengaruh signifikan terhadap penerapan SAP berbasis akrual, dan insentif terbukti berpengaruh signifikan terhadap penerapan SAP berbasis akrual.

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the 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 period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

This study aims to measure the effect of tax planning, deferred tax assets and profitability on earnings management in manufacturing companies. This research is a quantitative research. The data used in this study are secondary data obtained from annual financial reports. The population used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2019. The sample in this study was selected using purposive sampling technique, namely samples selected based on certain criteria. The sample used in the study was 50 companies in the manufacturing sector. The data analysis technique used in this study used multiple linear regression analysis with the help of the IBM SPSS 25.0 program. The results show that tax planning has a negative and insignificant effect on earnings management, deferred tax assets have a negative and insignificant effect on earnings management, and profitability has a positive and significant effect on earnings management.  Keywords: Profit Management, Tax Planning, Deferred Tax Assets, Profitability

This study aims to examine and analyze the effect of hexagon fraud which is proxied by financial stability, financial targets, external pressure, cooperation with government projects, change of directors, ineffective monitoring, turnover of auditors, the ratio of total accruals to total assets, external auditors quality, and the company's existence towards fraudulent financial statements in banks listed on the BEI 2015-2019. The sampling method used was purposive sampling technique and obtained a sample of 29 companies with 145 data. The type of data used is secondary data from annual banking reports. Data were analyzed using SEM PLS with WarpPLS 7.0 software. The research results prove that financial stability, financial targets, and ineffectiveness of monitoring have an effect on fraudulent financial statements. Meanwhile, external pressure, cooperation with government projects, change of directors, change of auditors, ratio of total accruals to total assets, external auditors quality, and the existence of companies have no effect on fraudulent financial statements.

The profit sharing rate for mudharabah deposits is a type of investment in rupiah or foreign currency which withdrawals are made at payment due date using the mudharabah (profit sharing) principle. The purpose of this study is to analyze the effect of Operating Expenses on Operating Income (BOPO) on the profit sharing rate of mudharabah deposits in Islamic commercial banks registered with the OJK in 2015-2019 through ROA as an intervening variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 12 Islamic banks with 60 observation data. The type of data used is secondary data from the annual reports of Islamic Commercial Banks. Data analysis using SEM PLS with WarpPLS 7.0 software program. The results of the study prove that BOPO has a significant effect on ROA. Meanwhile, BOPO and ROA do not have effect on the profit sharing rate of mudharabah deposits, and BOPO does not have effect on the profit sharing rate of mudharabah deposits through ROA.

Tax aggressiveness is the way to minimize the tax expense by tax avoidance and tax evasion. The purpose of this study was to analyze the effect of good corporate governance as proxied by institutional ownership and managerial ownership, as well as corporate social responsibility on the tax aggressiveness of mining companies listed on the IDX in 2015-2019 through earnings management as an intervention variable. The method of determining the sample using purposive sampling technique, in order to obtain a sample of 7 companies with 35 observational data. The type of data used is secondary data from annual mining company reports. Data were analyzed using SEM PLS with PLS 6.0 software program. The results prove that institutional ownership has a negative effect on tax aggressiveness, while managerial ownership, CSR, and earnings management have no effect on tax aggressiveness. CSR has a positive effect on management earnings, while institutional ownership and managerial ownership do not have effect on earnings management. Institutional ownership, managerial ownership, and CSR do not have effect on tax aggressiveness through earnings management

The research goals to obtain information and empirical evidence of the influence of intellectual capital on net profit margin, return on invested capital, and return on capital employed. This research was a quantitative research. This research used secondary data which is company financial reports in 2018-2019 taken from Indonesia Stock Exchange. Population of this research was Consumer Non-cyclicals companies listed on Indonesia Stock Exchange 2018-2019. Sample were 43 companies which taken using purposive sampling method based on several criteria. Data analysis was processed using SPSS 23. Data analysis technique used simple linear regression. The results pointed out that intellectual capital had significant positive influence on  net profit margin, return on invested capital, and return on capital employed.

This study aims to test and analyze: (1) a comparative analysis of the level of performance of conventional commercial banks with Islamic commercial banks in 2015-2019, (2) the effect of the CAR, LDR / FDR, and NPL / NPF ratios partially or simultaneously on financial performance. in conventional commercial banks and Islamic commercial banks in 2015-2019.                 The population of this study is all published financial report data from Bank BNI and Bank BNI Syariah, Bank Mandiri and Bank Mandiri Syariah, Bank BRI and Bank BRI Syariah, Bank Bukopin and Bank Bukopin Syariah, Bank Mega and Bank Mega Syariah. The sample of the research is financial report data for 2015-2019. The process of collecting data is done by using documentation method in the form of published financial report data. The instrument test used was the normality test, multicollinearity test, heteroscedasticity test, and autocorrelation. Data were tested using multiple linear regression, determinant test, F test (Goodness of Fit), and hypothesis testing using the t test.                 Based on the results of the study, it can be concluded as follows: (1) there is a significant difference in the level of financial performance of conventional commercial banks and Islamic commercial banks, this is evidenced by the results of the count test 3,724> t table 2,0086 and the probability of t count 0.001 <0.05: (2) Capital Adequacy Ratio has a positive and significant effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of 3,724 <2,0086 and the probability of t count 0.325 <0.05; (3) Loan to Deposit Ratio has no effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t value coefficient of 0.325 <2.0086 and the probability of t count 0.747> 0.05; (4) Non-Performing Loans have a significant negative effect on financial performance at conventional commercial banks and Islamic commercial banks, this is evidenced by the t-count coefficient value of -8.232> 2.0086 and the probability of t count 0,000> 0.05; (5) Capital adequacy ratio (CAR), loan to deposit ratio (LDR), and non performing loan (NPL) affect the financial performance of conventional commercial banks and Islamic commercial banks in 2015-2019, this is evidenced by the Fcount of 35,827 (> F table = 2.557) with a significance probability of 0.000 (<0.05). The results of the adjusted R2 test in this study obtained a value of 0.940. This shows that the financial performance is influenced by the capital adequacy ratio (CAR), loan to deposit ratio (LDR), non performing loan (NPL), amounting to 68.1%, while the remaining 31.9% is influenced by other factors not examined. in this research.

Fever can be interpreted as a body temperature that is higher (>37°C) than normal temperature because of the temperature control center in the hypothalamus, the temperature control center balances temperature during health or fever by regulating the formation and release of heat. For this reason, the purpose of this study was to determine the antipyretic effectiveness of various concentrations of extracts. In this study, 5% peptone was used to induce fever in 15 white rats which were divided into 5 treatment groups. Groups 1 was given 1% NaCMC as a negative control, groups 2 was given paracetamol 9 mg/200gBB) as a positive control, groups 3 was given 10% lire leaf extract (2 mg/200gBB), groups 4 was given 20% lire leaf extract (4 mg/200gBB), and groups 5 was given 40% lire leaf extract (8 mg/200gBB). This results of this study obtained extract levels of 7,44% and there was a weak antipyretic effect at concentrations of 10% and 20% lire leaf extract, while the greatest antipyretic effect was found in 40% lire leaf extract, almost comparable to 9 mg paracetamol.

Introduction.Effective therapeutic lack of communication between a nurse with patient resulted in the increasingly distress often what happens on patients can refuse to give the act of nursing by therapeutic lack of communication. Purpose of this research is to analyze The Relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado. This research used descriptive analytic method with cross sectional study approach. The sampling technique in this research used accidental sampling method. Method.Data collecting was conducted by observation and questionnaires. The collected data then processed by SPSS version 16.0. Result.The test result of chi-square got a significant value p=0,000 that shows that p value is smaller than α 0,05. Conclusion.of this research is the researcher found there is a significant relation of Communication of Nurse’s Therapeutic towards Outpatients’ satisfaction at Rumah Sakit Umum GMIM Pancaran Kasih Manado that is showed by the test result of chi-square that got (p) = 0.000 < 0.05. The value of 0,000 is below of value of alpha 5% (0,05).    

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.

Salah satu penyebab kematian ibu antara lain masih rendahnya pemahaman tentang kontrasepsi dan kesehatan reproduksi, rendahnya akses terhadap pelayanan kontrasepsi dan banyaknya pasangan usia subur (PUS) tidak mendapat pelayanan kontrasepsi, pada hal itu beresiko meningkatkan jumlah kematian ibu karena aborsi yang tidak aman (Budijanto, 2013).      Berdasarkan data wilayah kerja puskesmas Kombos pada tahun 2017 diketahui bahwa Jumlah peserta KB aktif berjumlah 3.711 (68,6%) dari total 5.408 Pasangan Usia Subur (PUS). Ini berarti masih ada 1.697 (31,4 %) PUS yang bukan merupakan peserta KB aktif. Berdasarkan data tersebut dapat disimpulkan masih tingginya PUS yang tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos tahun 2017.       Desain penelitian dalam penelitian ini yaitu deskriptif kuantitatif. Penelitian ini telah dilaksanakan di wilayah kerja puskesmas Kombos Kota Manado pada  bulan Mei 2019. Variabel dalam penelitian ini adalah mono variable yaitu Faktor PUS tidak menggunakan alat kontrasepsi. Populasi dalam hal ini adalah semua PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 1697 peserta. Sampel dalam hal ini adalah sebagian PUS yang bukan peserta KB aktif di puskesmas Kombos yaitu berjumlah 94 peserta. Teknik pengambilan sampel pada penelitian ini yaitu menggunakan aksidental sampling. Instrumen yang digunakan dalam penelitian ini adalah menggunakan kuesioner. Analisa data ada penelitian ini menggunakan tabel distribusi frekwensi. Faktor penyebab Pasangan Usia Subur (PUS) tidak menggunakan alat kontrasepsi di wilayah kerja puskesmas Kombos Kota Manado menunjukkan 19,1% ingin punya anak, 16,4 % takut efek samping, 15,3% tidak nyaman, 14,5% fertilitas (ingin banyak anak0, 14,5% tidak ingin, 9,2% masalah akses alat KB, 6,5% masalah kepercayaan/agama..    

Pandemi covid-19 memaksa anak-anak untuk stay di rumah untuk menghindari penularan. Hal ini membuat anak menjadi bosan dan jenuh yang berakibat stress pada anak. Orang tua memiliki peranan penting dalam mendampingi anak-anak selama di rumah. Peran orang tua di masa Covid-19 adalah sebagai pembimbing, pendidik, penjaga, pengembang, dan pengawas bagi anak-anak. Peran yang selama ini dilaksanakan di satuan pendidikan beralih fungsi di satuan keluarga.  Salah  satu  peran  khusus  yang  harus dilakukan orang tua adalah bermain bersama anak. Bermain merupakan kebutuhan dasar anak dan menjadi momen yang penting bagi perkembangan anak. Bermain terapeutik bertujuan untuk meningkatkan kesehatan emosi pada anak. Melalui bermain terapuetik seorang anak dapat mengekspresikan perasaan emosi dan membantu anak mengurangi ketakutannya. Peran orang tua menjadi lebih besar dalam mendampingi anak bermain selama di rumah. Perawat anak memiliki tanggung jawab dalam mempersiapkan orang tua mendampingi anak secara maksimal untuk mencapai pertumbuhan dan perkembangan yang optimal. Tim pengabdian masyarakat Akper Kesdam IV/Diponegoro berupaya untuk memberikan edukasi tentang bermain therapeutik pada anak selama masa pandemi covid-19 yang sasarannya adalah ibu-ibu yang mempunyai anak Balita. Hal ini dilakukan berdasarkan Analisa munculnya permasalahan pada anak-anak yang merasa bosan dan jenuh dan berakibat stress pada anak dan kebingungan ibu dalam memberikan permainan yang tepat untuk anak selama masa pandemi covid ini. Edukasi yang diberikan melalui penyuluhan dengan memberikan pengetahuan tentang permainan yang dapat diberikan kepada anak selama masa pandemi covid-19. Koordinasi dilakukan dengan berbagai pihak terkait sehingga pelaksanaan penyuluhan berjalan dengan lancar. Dikarenakan masa pandemic covid-19, dimana tidak diperbolehkan untuk berkumpul dengan jumlah orang yang banyak, maka penyuluhan diberikan lewat zoom meeting. Hasil dari penyuluhan  ini  ibu-ibu  merasa  puas  dan  senang mendapatkan pengetahuan  tentang bermain therapeutik untuk anak selama masa pandemic covid-19 dan semuanya mempraktekkan ilmu pengetahuan yang sudah diberikan. Anak-anak juga merasa senang dan stress pada anak berkurang.      

Indonesia merupakan negara yang secara geografis, demografis, sosioekonomis dan politis merupakan kawasan yang rawan bencana, dan juga perpotensi mengalami bencana alam, non alam dan sosial, seperti bencana: gempa bumi, banjir, letusan gunung api, kebakaran, tanah longsor, wabah penyakit, kegagalan teknologi, konflik sosial, terorisme. Kejadian bencana akan mengakibatkan timbulnya kedarurtan, korban massal serta permasalahan kesehatan pada masyarakat, selain itu kejadian bencana juga mengakibatkan, rusaknya fasilitas umum, fasilitas kesehatan, terganggunya saluran komunikasi dan lain-lain yang akan mengganggu kehidupan dan penghidupan masyarakat. Banjir besar melanda wilayah kota Semarang pada pekan pertama dan kedua Februari 2021. Banjir di ibu kota Provinsi Jawa Tengah itu merendam setidaknya 43 titik pada 5-7 Februari lalu, demikian data Badan Penanggulangan Bencana Daerah (BPBD) Jawa Tengah. Selain banjir kiriman dan banjir lokal, banjir rob merendam sejumlah kawasan di Kota Semarang, seperti di Kelurahan Kaligawe (Kecamatan Gayamsari) dan wilayah di Kecamatan Genuk. Kondisi pandemic Covid-19 memperburuk dalam penanganan bencana yang terjadi.    

Kasus yang terkonfirmasi positif COVID-19, sebanyak 1.488 pasien tercatat memiliki penyakit penyerta dan presentase terbanyak diantaranya adalah penyakit hipertensi sebesar 50,5%.   Pandemi COVID-19 dapat dijadikan sebagai momentum untuk membudayakan gaya hidup sehat pada hipertensi melalui pendekatan penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), Hidroterapi, dan Senam Hipertensi. Kegiatan ini bertujuan agar lansia dengan hipertensi di wilayah Jawa Tengah dapat memahami penatalaksanaan  DASH, hidroterapi, dan senam hipertensi terhadap penurunan tekanan darah lansia hipertensi.  Hasil kegiatan Lansia di beberapa wilayah Jawa Tengah yang hadir dalam acara pengabdian masyarakat sebanyak 10 orang secara terpisah dilakukan screening tekanan darah dengan rata-rata tekanan darah sebesar 159/94 mmHg. Setelah diberikan intervensi penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), hidroterapi, dan senam hipertensi di saat pandemi covid-19 berjalan lancar, terdapat adanya peningkatan pengetahuan lansia berdasarkan beberapa jawaban dari pertanyaan yang diajukan oleh penyaji materi serta praktik penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), hidroterapi, dan senam hipertensi yang dilakukan oleh lansia setelah melihat demonstrasi penyaji materi. Evaluasi tekanan darah setelah diberikan intervensi kesehatan tentang penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), hidroterapi, dan senam hipertensi terdapat penurunan tekanan darah dengan rata-rata tekan darah 129/82 mmHg. Penatalaksanaan Dietary Approaches to Stop Hypertension (DASH), hidroterapi, dan senam hipertensi dapat diterapkan pada lansia hipertensi dalam kehidupan sehari-hari.      

The COVID-19 pandemic has brought unprecedented challenges to the global economy, including Indonesia. The closure of business premises, social restrictions, and decreased consumer purchasing power are some of the consequences that must be addressed. In response to this crisis, the Indonesian government has attempted to mitigate the negative impact by issuing various tax policies aimed at supporting the business sector and increasing consumer purchasing power. These policies include tax incentives, tax rate reductions, and relief for small and medium-sized enterprises (SMEs) struggling to survive during the crisis. This article discusses the tax policies issued by the government in response to the COVID-19 crisis and their implications for the Indonesian economy.    

PKM is one part of the learning process that is applied directly in the community. Which focuses on "Agricultural/Fisheries Technology Management" (Manufacture of Liquid Organic Fertilizer (POC)). Lembang Mappa' is one of Lembang whose economy lies in the agricultural and plantation sectors. Almost all residents in Lembang Mappa' work as farmers. There is one problem that has not been resolved, namely how to make organic fertilizer whose ingredients are easily available in Lembang Mappa'. The activity of socializing and making liquid organic fertilizer from gamal leaves, rice washing water, brown sugar or granulated sugar, EM4 was carried out three times with socialization to the public about how to make liquid organic fertilizer and its application to plants. After this activity, it is hoped that farmers will be able to make their own liquid organic fertilizer at home, so they can save money on purchasing fertilizer.

The purpose of this study was to analyze the effect of learning creativity and emotional intelligence on economic mathematics learning achievement of students at Stie Ganesah Jakarta. This research is a quantitative survey research with a correlation approach. The respondents in this study were first semester students of the STIE Ganesha Economics study program. The data were obtained by giving the students' learning creativity and emotional intelligence questionnaires. This is evidenced by the value of Sig = 0.011 <0.05 and t count = 2.696. The magnitude of the correlation number is 0.389 with a determination of 0.151. This means that the magnitude of the relationship between X1 and X2 variables to Y is 0.389 with a medium category. The magnitude of the effect of X1, X2 on Y is 15.1% where the variables of learning creativity and emotional intelligence together affect the variable of student achievement in mathematics economics by 15.1% while the rest is influenced by other variables.

Motivasi dan disiplin pegawai pada Kantor Kesatuan Bangsa dan Politik  Kabupaten  Paser masih terbilang rendah, hal tersebut bisa dilihat dari absen untuk pegawai yang tidak masuk kerja tanpa ijin. Pendekatan penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Populasi dalam penelitian ini adalah seluruh pegawai yang ada pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Responden yang dijadikan populasi dalam penelitian ini adalah 34 pegawai yang terdiri dari 25 orang pegawai negeri sipil dan 9 orang pegawai tidak tetap. Teknik yang digunakan dalam pengambilan sampel adalah dengan sampling jenuh, maka jumlah sampel dalam penelitian ini adalah sebanyak 34 pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Dengan nilai Adjusted R Square sebesar 0,302 yang berarti variabel yang diteliti memberikan pengaruh sebesar 30,2% terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser, sedangkan sisanya 69,8% dipengaruhi oleh faktor lain. Nilai Fhitung ˃ Ftabel atau 8,154 ˃ 3,3046 dan nilai probabilitas 0,001 ˂ 0,05. Menunjukkan bahwa motivasi dan disiplin berpengaruh secara simultan (bersama-sama) terhadap kinerja pegawai pada Kantor Kesatuan Bangsa dan Politik Kabupaten Paser. Diharapkan kepada Kantor Kesatuan Bangsa dan Politik untuk terus memberikan motivasi kepada setiap pegawainya sehingga mereka bekerja dengan lebih baik lagi di masa yang akan datang.    

In the implementation of the 2013 Curriculum, attitude competence is one of the main components of learning, but there are not many quality measurement attitude competency instruments. The purpose of this study was to obtain quality disciplinary attitude assessment instruments for class X students. This type of research is research and development using the Borg & Gall model. The stages of the activities carried out are the identification of potentials and problems; Gathering Information; Model Development; Model Validation; Model Revision; Model Trials; Model Revision; Wider Trial; and Final Model Revision. Based on the results of the research and discussion in this study, it can be concluded that there is no difference in the learning discipline of students between those who live with their parents and students who live in the dormitories. This is because students are adults and can be independent, and already have responsibilities even though they are not with their parents. The results of the calculation of the average score of learning discipline of class X students at MAN 3 in the 2016/2017 academic year Bantul is 96.2466 and is included in the high category.