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of this research entitled "Analysis of Balance and Arm Muscle Power with Discus Throwing Ability in Class X Students of SMA Negeri 1 Bandar Bener Meriah Regency.". This study aims to determine the relationship between balance and arm muscle power and discus throwing ability in Class X students of SMA Negeri 1 Bandar, Bener Meriah Regency. . This research uses a quantitative approach with a type of correlation. The population in this study were all Class X students of SMA Negeri 1 Bandar, Bener Meriah Regency. For this research sample, the author determined the total sampling sample, that is, the total sample was 23 people. Data collection techniques are: (1) balance test using the modified bass test (2) arm muscle power test and (3) discus throwing ability test. The data analysis technique used is correlation. From the results of data analysis, research results were obtained, namely: (1) there was a positive and significant relationship between balance and discus throwing (r = 0.61), arm muscle power contributed 32.46% to discus throwing ability. (2) there is a positive and significant relationship between balance and discus throwing ability (r = 0.75), arm muscle power contributes 55.862% to discus throwing ability, and (3) there is a positive and significant relationship between balance and muscle power arm together with disc sheet ability (r = 0.78). Balance and arm muscle power contribute 63.84% to discus throwing ability together.

This article explores the financial performance of tobacco subsector companies using liquidity indicators in the form of the current ratio, quick ratio and cash ratio. A qualitative approach was applied to this research. This research uses secondary data obtained on the company's official financial report website including the balance sheet and profit and loss report for the 2019-2021 period. The research results show that overall PT Wismilak Inti Makmur Tbk stands out as a company that has very good performance in the context of liquidity ratios. On the other hand, PT Bentoel International Investama Tbk has the lowest liquidity performance among the four companies.

This research aimed to assess the alignment of the accounting practices at Madrasah Tsanawiyah Tarbiyah Islamiyah in Koto Lubuk Village, Jambi, with the generally accepted accounting principles. The data for this study were gathered from both primary and secondary sources, utilizing techniques such as interviews and documentation. The findings revealed that Madrasah X in Jambi City employed accounting procedures that included daily cash books, ledgers, income statements, balance sheets, and a list of fixed assets. However, the institution did not record depreciation for fixed assets at the end of the period and failed to prepare financial statements as per SFAS ETAP, which includes activity reports, financial position statements, cash flow statements, and notes to the financial statements. In conclusion, the application of accounting practices in X Jambi City, was found not to align with the generally accepted accounting principles.

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

This study aims to determine: the level of success of the financial performance of PT Weha Transportatio Indonesia Tbk. During and After the Covid-19 Pandemic in 2020, 2021 and 2022. Judging from the analysis of financial ratios. This research uses quantitative methods with a descriptive approach. The data collection technique used in this research is library research. The population of this study are all financial statements of PT Weha Transportation Indonesia Tbk. 2020, 2021 and 2022. While the sample of financial statements in the form of balance sheets and income statements from 2020, 2021, 2022. The data analysis method used in this research is descriptive quantitative and financial ratio testing which includes liquidity ratios, solvency ratios, profitability ratios, and activity ratios. The results showed that the financial performance of the company PT Weha Transportation indonesia Tbk. Experienced a decline in 2020, namely when the Covid-19 pandemic occurred, and the financial performance of transportation companies before Covid-19 was better than during the Covid-19 pandemic. And experienced an increase after Covid-19.

The service was carried out based on findings from the Dapur Aura UMKM and Sayur Kriyur UMKM whose bookkeeping was still in the form of cash flow report only. The aim of this activity is to develop the bookkeeping of the two MSMEs, so that they can start making general journals, compiling ledgers, including balance sheets, income statements and notes to financial reports in accordance with the provisions in SAK EMKM. The service method is carried out through simple counseling to business owners or managers and several financial employees. The result of this activity is an increase in the understanding of MSME managers in running a business, especially regarding financial management, so that they can produce their own simple financial reports, and an article in this journal.

High blood pressure, marked by a sustained rise in arterial pressure, poses a complex medical challenge with diverse origins. Internal factors like gender, age, and heredity, combined with external elements such as obesity, unhealthy habits, and stress, contribute to its development. The aging process in elderly individuals often results in reduced adaptive capacity, making them more susceptible to various ailments, including hypertension. To address this issue, Therapeutic Touch is explored as a non-pharmacological intervention, utilizing touch energy to modulate the nervous system and hormonal responses, thereby restoring energy balance and reducing pain and blood pressure levels. This study investigates the impact of Therapeutic Touch on blood pressure reduction in hypertensive elderly individuals in Balung Village, Kendit District, Situbondo Regency, using an experimental design with a one-group pre- and post-test setup. The research involves the entire hypertensive elderly population of Balung Village (32 individuals), with 30 participants selected through purposive sampling for a six-session Therapeutic Touch intervention over two weeks. Data collection employs observation sheets with coded responses, revealing a significant post-intervention shift towards normal blood pressure. Statistical analysis, using the Wilcoxon signed test (p-value: 0.000 ? ? 0.005), supports the acceptance of the  hypothesis. In conclusion, Therapeutic Touch proves effective in reducing blood pressure among elderly individuals with hypertension, operating through mechanisms influencing nerves, hormones, and overall body relaxation.

The aim of this research is to determine the relationship between Inventory Turnover and Receivables Turnover on Cooperative Profitability Levels. The research method used in this research is the comparative analysis method. The sample used in this research used a purposive sampling method, namely financial reports in the form of balance sheets and profits/losses of KPN Nur Afiah RSUP Wahidin Sudirohusodo Makassar for the period 2020-2022. Net Profit Margin (NPM) is an analysis in this research to show that Inventory Turnover and Receivables Turnover on Profitability Levels have a very big influence. Furthermore, Inventory Turnover describes how much current assets turn into cash, likewise, Receivables Turnover describes how much current assets turn into cash. Meanwhile, profitability describes how big a cooperative or company's ability is to generate profits.

Analysis of Liquidity Ratios and Solvency Ratios in Measuring Financial Performance PT. Kawasan Industri Makassar (Persero), Thesis Management Study Program Sekolah Tinggi Ilmu Manajemen Lembaga Pendidikan Indonesia (STIM-LPI) Makassar. (supervised by Renny Mointi, S.E., M.M and Monalisa, S.E., M.M). This research aims to determine the Liquidity Ratio and Solvency Ratio in Assessing the Financial Performance of PT. Kawasan Industri Makassar (Persero). The type of research used in the research is quantitative. The data processed is the financial report of PT. Kawasan Industri Makassar (Persero) 2019-2021 which consists of the balance sheet. Research results from the liquidity ratio measured using the current ratio show that the financial performance of PT. KIMA is said to be less than reasonable and safe because it is below the industry average standard. On the quick ratio of financial performance. PT. KIMA Makassar is said to be good/reasonable and safe because it is above the industry standard from 2019 to 2021, namely 296%, 304% and 159% for the industry standard of 150%. The Solvency Ratio with Debt to Total Asset Ratio from 2019 and 2020 to financial performance is good/safe, whereas in 2021 it is said to be less good because it is above the industry average standard, namely 38%, with the industry standard being <35%. In the Debt to Total Equity Ratio, 2019 to 2020 is good/safe regarding financial performance because it is below the industry average set at 47%, 26% and 61%, while the good industry standard is <80%.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

This study examines a company's financial records using profitability measures to ensure its financial success. Data for this study were collected from financial records including balance sheets and income statements, and the authors used PT. Makassar Industrial Estate (Persero) as the object of research. Quantitative data is the type of research used in this study. This study examines a company's financial records using profitability measures to ensure its financial success. Data for this study were collected from financial records including balance sheets and income statements, and the authors used PT. Makassar Industrial Estate (Persero) as the object of research. Quantitative data is the type of research used in this study.

A company needs to pay attention to financial performance in order to see how far the company's position by analyzing financial statements. This study aims to determine the financial performance of PT. Pakuwon Jati Tbk in 2018-2021 using the ratio of Gross profit Margin, Net Profit Margin and Return on assets. This type of research is descriptive with quantitative data taken secondarily from the balance sheet and income statement of PT. Pakuwon Jati Tbk for 2018-2021. Samples were taken from the population according to the saturated sampling method. The results of research that has been done show that the financial performance of GPM and NPM are in a good state that is above the industry average standard, GPM shows a decline while NPM shows unstable fluctuations. The results of financial performance with ROE in poor condition because it is below the industry average standard with fluctuations that are also unstable.

The aim of research at PT. Gudang Garam Tbk is (1) To find out the causes of fluctuations in Profit Loss at PT. Gudang Garam Tbk 2018-2021, (2) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Liquidity Ratio, (3) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Solvency Ratio, (4) To determine the financial performance of PT. Gudang Garam Tbk in terms of the 2018-2021 Profitability Ratio. The benefits of this research are (1) for the company, namely to find out the company's financial performance so as to provide an overview and consideration in making financial decisions in the future, (2) for readers to use as a reference in facing similar problems and as a means of knowledge, (3) For the author, namely to increase insight and application of theory. The data collection method used is to study the documentation of the Company's Financial Reports, namely the Balance Sheet, Profit and Loss and other company records from PT Gudang Garam Tbk which are downloaded via the internet. Based on the results of research assessing the performance of PT Gudang Garam Tbk by analyzing financial ratios in its development over the past four years, it is quite stable and healthy because the growth in assets is greater than the growth in debt. (1) The company's current ratio from 2018 to 2020 has increased every year, this proves the growth rate Companies that are growing rapidly are quite good and in 2021 there will be a decline but it can still be said to be quite good. (2) DAR and DER debt ratios in 2018, 2019 and 2021, the company's debt ratio is greater than in 2020. Where in 2020 the debt ratio decreased even though it was still above normal. (3) The ROA profitability ratio increased in 2020 and in 2021 there was a decrease in assets. Meanwhile, ROE reached its lowest point in 2021. However, in 2018 and 2019 it was above the standard average. This proves that the company's ROE is quite good. Based on the conclusions, the author suggests that if liquidity is too high, the company's liquid assets will be excessive and need to be used efficiently to increase profits, so as to avoid being too liquid, the company will have optimal liquidity, the company should maintain financial performance in terms of liquidity ratios, solvency and profitability because the financial performance in 2018 to 2021 was quite good.

This study aims to determine the application of financial reportsbased on Minister of Cooperatives Regulation No. 14 of 2015 concerning Guidelines USPPS Accounting By Cooperatives. The research method used in This research is a qualitative descriptive obtained from interviews and documentation. The research findings show that BMT Sumber Barokah Pulau Rakyat has not yet implemented financial reports based on the Regulations Minister of Cooperatives No. 14 of 2015 concerning USPPS Accounting Guidelines By Cooperatives in the presentation and preparation of financial statements. It can seen from the presentation and disclosure of transactions in the financial statements Balance Sheet Report on BMT Sumber Barokah and Temporary Syrirkah Funds combined with liabilities should be presented separately from liabilities.While in its financial accountability, BMT Sumber Barokah Pulau Rakyat only presents a statement of financial position (balance sheet), calculations equity, calculation of remaining results of operations (profit/loss), and statements of cash flows only. Matter is not in accordance with the Regulation of the Minister of Cooperatives No. 14 of 2015 About the USPPS Accounting Guidelines By Cooperatives which suggests there is reports on benevolent funds, reports on sources and use of zakat, as well as notes on financial statements   Keywords: Financial Reports, Implementation of Financial Reports based on Minister of Cooperatives Regulation No. 14 of 2015 Concerning USPPS Accounting Guidelines By Cooperatives

This study aims to determine the application of SAK ETAP in the preparation of BUMDes financial statements in Tuban The data analysis technique in this study is a qualitative descriptive method and only describes the results of interviews and documentation conducted in the field. There were 14 BUMDes analyzed. The results of this study indicate that there are only 13 BUMDes that have financial statements with the advantages and disadvantages of each New Usaha BUMDes, Rato New Business BUMDes, Sama Kai BUMDes, Soro Mandiri BUMDes and Harapan Bersama BUMDes only make a balance sheet. BUMDes Maja Labo Dahu and BUMDes Lu’u Lambu only make profit and loss statements. BUMDes Mantika Lanta only makes reports on changes in capital, BUMDes Damai only makes profit and loss reports and balance sheets. BUMDes Meci Angi. BUMDes Melayu Mekar, BUMDes Mangge Baru and BUMDes Hidi Rasa only make general cash books in the form of cash in and cash out. Meanwhile, according to SAK ETAP, there are five types of financial statements that must be made, namely balance sheets and income statements. Loss, statement of changes in equity, statement of cash flows and notes to financial statements.

This study aims to determine the Financial Performance of the BMT NUKAS Cooperative in Bojonegoro Regency during the 2020-2022 period. This research will assist in making decisions and determining policies in the future, especially in terms of the financial performance of cooperatives. The variable in this study is financial performance, with a population and sample of all financial report data, especially balance sheets and income statements for the period 2020 - 2022. Meanwhile, the data analysis technique used is ratio analysis with criteria based on the Decree of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06/Per/M.KUKM/V/2006. The results showed that the financial performance of the BMT NUKAS Cooperative in Bojonegoro Regency (1) based on the liquidity ratio: a) Current Ratio average value of 92.72% in very unhealthy conditions. b.) Quick Ratio average value of 96.46% in very unhealthy conditions. c) Cash Ratio average value of 9.60% in very unhealthy conditions (2) solvency ratio: a) Total Assets to Debt Ratio has an average of 106.56% including in unhealthy conditions. b) Total Equity to Debt Ratio has an average of 6.56% in unhealthy conditions (3) profitability ratios: a) Return On Investment has an average of 58.01% in healthy conditions b) Return On Equity has an average an average of 13.61% in unhealthy conditions.

The risk of falling can be a serious complication in the elderly because falls in the elderly can cause serious injury and disability. Handling that can be applied to reduce the risk of falling is by otago  and ankle exercises. The purpose of this study was to analyze the effectiveness of otago  and ankle exercises on reducing the risk of falling in the elderly in Tegalsiwalan Village, Tegalsiwalan, Probolinggo.This type of research is a pre experimental design with a pre post design approach. The population of 40 people with 36 respondents who met the inclusion requirements of the study, were selected by purposive sampling technique. The berg balance scale obsevatio sheet is the tool employed, and the data is subsequently gathered using the editing, coding, scoring and tabulating processes. The data obtained were analyzed using the Chi square and the Wilcoxon hypothesis test in both groups. The results showed that the p value was 0.002 in the group given the otago exercise and the p value was 0.014 in the group given the ankle exercise. For the comparison test, the value of sig(2-tailed) was 0.245 > 0.05. So there is no difference between otago exercise and ankle exercise in reducing the risk of falling in the elderly.The next researcher gave the same intervention both for group one and group two. So that further researchers can combine these two interventions, so that the result are maximized.    

Profits can be used by companies to run their business and strengthen the company's position in facing competition at the local, national and international levels. The purpose of this study was to determine whether Return On Equity (ROE) and Debt To Equity Ratio (DER) have an influence on profit growth at PT. Unilever Indonesia Tbk during the 2012-2021 period either partially or simultaneously. This type of research includes associative research. The instrument used in this study is in the form of a list of financial statements tables of PT. Unilever Indonesia Tbk. The population used in this study is the financial statements at PT. Unilever Indonesia Tbk for 40 years (1982-2022). The sample is the financial statements for the last 10 years from 2012-2021 which consist of a balance sheet and profit and loss. The sampling technique used is Non Probability Sampling, namely Purposive Sampling. The data analysis technique used to process the data in this study is the Classical Assumption Test, Coefficient of Determination Test, Multiple Linear Regression Analysis Test, Hypothesis Test which consists of F Test (partial) and T Test (simultaneous).

Newborns can experience hypothermia shortly after birth, hypothermia occurs through several mechanisms, namely related to the body's ability to balance between heat production and heat loss. Failures caused by a decrease in the baby's body temperature drop by about 0.30C per minute. There are several ways to avoid hypothermia, including using skin wrap. Skin wrap is a plastic bag to reduce heat loss due to evaporation so that it is easy to increase the baby's temperature. The method of using skin wrap can be used to prevent hypothermia in neonates, both premature and non-premature. Hypothermia in infants can worsen the condition of babies who lose heat after birth. This study aims to determine the effectiveness of the use of skin wrap in regulating body temperature in newborns in the Peristi Room of Awal Bros Hospital Batam. The research method used is a quasi-experimental method with a pretest and posttest design with a sample of 20 respondents. The sampling method used purposive sampling technique, the instrument used was the SOP for the use of skin wrap and observation sheets. Based on the Shapiro-Wilk statistical test analysis, a p-value of 0.000 was obtained with results > 0.05, which means that there is an effective use of skin wrap in increasing body temperature in newborns.  

Financial report preparation training held at UMKM Ani Catering is carried out in a community service program. The owner of the Ani Catering business does not have the ability to manage financial reports, but tries to advance and develop his business. The financial reports made in this training are still simple, the goal is to be easy to understand and easy to implement. The financial statements to be prepared include balance sheets, income statements and cash flow statements. With these financial reports, business owners know that the business they are running is profit or loss, and can separate their personal finances from their business finances.