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Remote temperature monitoring is needed in hazardous area conditions or fast data retrieval is needed without being limited by distance. This condition can be overcome by monitoring and measuring the temperature from a remote location using internet technology that is currently developing, namely the Internet of things. There are many implementations of remote temperature monitoring systems, but the measurement results of these sensors sometimes have very significant differences even for measuring the temperature of the same object. This study aims to analyze the implementation of an effective and efficient remote temperature monitoring system. The temperature measurement process uses the LM35 and MLX 90614 sensors based on Internet of things technology using the Message Queue Telemetry Transport (MQTT) protocol. After obtaining the results of temperature measurements using different sensors, the measurement results are analyzed and compared with standard temperature measuring instruments to obtain an effective and efficient implementation. Based on the analysis, the results of temperature measurements using the MLX 90614 sensor are effective and efficient sensors.

Globalisasi merupakan suatu peristiwa yang menimbulkan banyak perubahan dalam segala aspek kehidupan masyarakat terutama generasi muda. Kemudahan dalam mendapatkan informasi mengubah pola pikir generasi muda menjadi lebih modern. Hal ini, dapat mempengaruhi minat generasi muda dalam melestarikan kesenian tradisional Indonesia. Oleh karena itu, penulisan paper ini bertujuan untuk memaparkan tentang pengaruh modernisasi terhadap minat generasi muda dalam melestarikan kesenian tradisional indonesia di era globalisasi. Penelitian ini bersifat deskriptif kualitatif. Metode pengumpulan data yaitu dengan studi pustaka dengan mengumpulkan berbagai referensi baik sumber primer dan sekunder yang relevan dengan generasi muda dan kesenian tradisional di era globalisasi. Hasil dari kajian penelitian menunjukkan bahwa arus globalisasi sangat mempengaruhi kehidupan dan pola pikir generasi muda menjadi lebih modern, pemikiran ini membuat sebagian dari mereka berpikir bahwa sesuatu yang tradisional seperti kesenian tradisional itu sesuatu yang kuno sehingga ketertarikan dan minat mereka terhadap kesenian tradisional mulai berkurang dan mulai melupakan kesenian tradisional. Faktor lainnya adalah banyaknya generasi muda yang menganggap kesenian dari negara asing itu lebih baik dan lebih menarik daripada kesenian tradisional Indonesia, dan juga kurangnya kesadaran mereka akan pentingnya mempertahankan kesenian tradisional yang merupakan identitas nasional Indonesia.

Information technology is a technology used to process data, including processing, obtaining, compiling, storing, manipulating data in various ways to produce relevant, accurate and timely information, which is used for personal, business and government purposes and is strategic information for decision making, in recording fixed assets for example, must be managed properly because the need for the data is frequent intensity, the number of items is not small so it is impossible to memorize, the calculation of depreciation of fixed assets of a company needs to be done at the end of every year because it will affect the book value and depreciation expense on the balance sheet and depreciation expense on fixed assets on the income statement. This depreciation calculation can also be used as a reference in the allocation to purchase new assets if the existing fixed assets can no longer be used. Obstacles in preparing depreciation reports if not resolved immediately will have a bad impact on schools, for example being late in submitting annual tax reports due to the long preparation of depreciation reports will result in schools being fined for being late in reporting the annual corporate tax return. With the accounting information system for depreciation of fixed assets, it is expected that it will facilitate officers in managing fixed asset data and depreciation reports. The new system that will be designed is web-based, so that it can be accessed at any time by interested parties and makes coordination time more effective.

PT. Dayamitra Telekomunikasi or Mitratel is a subsidiary of PT Telkom Indonesia (Persero) Tbk which is engaged in providing telecommunications infrastructure. Mitratel has been in the telecommunications tower business since 2008. To date, Mitratel has managed more than 13,700 telecommunication towers spread throughout Indonesia. The choice of a website as a company's communication medium with the public is the right decision considering that the website can provide information or messages to anyone who wants that information even though they are in different parts of the world. The website built by the company can provide information related to the company's activities that are considered worthy to be known by the public. Through the website, the public can also find out the company in sufficient detail, starting from the profile, vision and mission, history, contacts, and activities carried out by the company. So far, the Mitratel website has never been evaluated, so the authors evaluate using the Webqual method and Importance Performance Analysis. The results obtained indicate that there are still many parts of the Mitratel website that must be improved.

Urban landscape design is an approach in designing cities that has a positive impact on city residents by providing a livable environment. Urban landscapes come in various forms, one of which is city parks. A city park is one of the facilities provided by a city and its residents can carry out several activities in it. A city park also serves as a city landmark. The city of Salatiga has several parks with recreational functions but not many city parks are available to function as public spaces. One of them is a park located in Tingkir District, Salatiga City, namely Tingkir Park. The purpose of this study was to apply 3D computer technology in the redesign of Tingkir park with the concept of Urban landscape design. A city park that is functional, aesthetically pleasing, can be a better public space and can become a landmark in the area. The method of developing a Virtual 3D City Park Design product uses 5 steps ADDIE (Analysis, Design, Development, Implement and Evaluation). In academic interest, this research results in the experimentation of computer graphics technology in the development of urban park design.

Post-spinal anesthesia nausea and vomiting (PSANV) are common side effects that can affect patient comfort and recovery after surgery. This condition often disrupts the recovery process and may extend the post-operative care period. One non-pharmacological method that can help reduce nausea and vomiting is deep breathing techniques. This study aims to evaluate the effectiveness of deep breathing techniques in reducing the incidence of nausea and vomiting after spinal anesthesia. The method used in this study is a pre-test and post-test design, with an intervention consisting of deep breathing exercises for patients undergoing surgery with spinal anesthesia. A pre-test was conducted before the intervention to assess the incidence of nausea and vomiting in patients. After patients practiced deep breathing exercises for a certain period, a post-test was performed to evaluate changes in the frequency of nausea and vomiting post-operation. The results showed a significant reduction in the frequency of nausea and vomiting after patients practiced deep breathing techniques. This technique has proven to be a simple, safe, and effective method to enhance post-operative comfort. Therefore, the implementation of deep breathing techniques can be recommended as part of post-spinal anesthesia management in healthcare facilities to improve patient recovery quality.

Snail Gong-gong (Strombus Turturella) is a typical food of the people of Riau Islands. The processed food produces the waste of a well-utilized shell. The main composition of the gong-gong slug is calcium carbonate (CaCO3). With the content of calcium, the waste shell of gong-gong can be used as raw material for the preparation of pharmaceutical preparations such as suction tablets. This study aims to obtain the formulation of a lozenges from the waste of gong-gong shell with good physical properties. A lozenges is made by a method of wet granulation in three formulas with variations in the concentrations of the case of the F1 gong-gong 15%, F2 30%, and F3 45%. The granules and tablets are evaluated. The results of the granule evaluation showed that the granule produced from the three formulas has fulfilled the requirements, the results of the tablet evaluation showed on organoleptic test, size uniformity, hardness, disintegration time of all three formulas have fulfilled good lozenges requirements. While the weight uniformity of F1 is not eligible, the friability test F1 and F2 are not eligible. The results of this study showed that the gong-gong snail shells can be formulated into a lozenges and have good physical properties.

Desa Tambu merupakan salah satu desa yang ada di Kecamatan Sausu Kabupaten Parigi Moutong. Sasaran kegiatan PKM ini adalah masyarakat yang memiliki ternak sapi. Pelaksanaan kegiatan program PKM ini dilaksanakan oleh tim pelaksana yang terdiri dari mahasiswa dan dosen Universitas Sintuwu Maroso Poso. Metode dalam kegiatan PKM meliputi observasi, pelayanan kesehatan ternak dan evaluasi. Hasil evaluasi kegiatan PKM menunjukan bahwa pengetahuan peserta PKM mengalami peningkatan. Secara rinci diuraikan bahwa 90% sangat mengetahui pelaksanaan kegiatan PKM, 82% sangat mengetahui tentang pemeliharaan kesehatan ternak sapi yang baik, dan 75% sangat mengetahui manfaat pemberian vitamin B kompleks pada ternak sapi.  

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh EVA dan MVA terhadap harga saham. Penelitian menggunakan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. populasi yang digunakan adalah perusahaan sektor keuangan yang masuk dalam indeks LQ45 tahun 2018 sampai dengan 2020 dengan sampel perusahaan yang masuk dalam LQ45 adalah 5 perusahaan. Pengelolaan data menggunakan SPSS versi 22.0. Hasil penelitian menunjukkan EVA dan MVA berpengaruh positif terhadap harga saham.  

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 research explores the utilization of virtual reality (VR) in educational settings and examines current trends, future directions, benefits, and challenges associated with its implementation. The purpose of this library research is to provide an overview of the existing literature on VR and educational research, highlighting the potential of VR technology to enhance traditional teaching methods and improve student engagement, motivation, and learning outcomes. The method used for this research is a comprehensive review and analysis of relevant scholarly articles, books, and reports from academic databases and libraries. The results indicate that VR has been utilized in educational research to create immersive and interactive learning experiences, personalize instruction, bridge the gap between abstract concepts and concrete understanding, and foster critical thinking and problem-solving skills. VR also presents challenges such as cost, accessibility, curriculum integration, teacher training, technical limitations, health and safety concerns, privacy, and ethics. However, the research concludes that with careful planning, adequate resources, and proper support, VR has the potential to revolutionize education and prepare students for a technologically advanced future. Further research and innovation in areas such as immersion, AI integration, collaboration, assessment, accessibility, and ethics are recommended to fully leverage the benefits of VR in educational settings.

Pregnancy is a physiological and natural condition that occurs in women. There are various complaints experienced by pregnant women during their pregnancy, one of the most common complaints is dizziness. Objective: LTA provides comprehensive midwifery care to pregnant, maternity, postpartum, BBL, neonate and family planning women using a midwifery management approach for Mrs "P" who complained of dizziness. Method: Care in this LTA is through interviews, observation and care management. The subject in this care is Mrs "S" at the Pratama Riyyan Kabanjahe Clinic. Results: results of comprehensive midwifery care for Mrs "S" during pregnancy in the second trimester and third trimester with dizziness, in normal labor, spontaneously without complications, in the postpartum period with normal puerperium, in BBL with BBLN, in patients. The care that mothers receive for family planning counseling is to inform the mother about normal vital signs and her current condition, provide health education about family planning effectiveness, side effects, and how to use it and explain to the mother how to space her pregnancies or to space her pregnancies. After midwifery care was provided to Mrs. S, the results of the evaluation showed that the mother was healthier and able to carry out daily activities. Based on the results of the questionnaire from assessing maternal knowledge about childbirth, it was found to be ADEQUATE with 70% results from 20 questions.  

Tax aggressiveness is the actions taken by the company to reduce its tax obligations. A company is said to carry out tax aggressiveness if the company tries to reduce the tax burden aggressively, either using legal methods, namely tax avoidance or illegal methods such as tax evasion. Although not all tax planning actions are carried out illegally, the more loopholes a company uses to avoid taxes, the more aggressive the company is considered. And this study aims to examine the relationship between the dependent variable and the independent variable of this study. The independent variables are liquidity, ROA, leverage and firm size and the dependent variable is tax aggressiveness. And for the analytical method used is regression analysis, and descriptive analysis. Descriptive statistics are used to describe or describe the variables in the study. Descriptive statistics used are measures of tax aggressiveness of all sample companies. The description of the variables can be seen from the mean and standard deviation. The descriptive statistical test was carried out with the SPSS program. The results of the study found that liquidity has no effect on tax aggressiveness, then Renturn on Assets (ROA) affects tax aggressiveness, then leverage affects tax aggressiveness and company size affects tax aggressiveness.   Keywords: Liquidity, ROA, Leverage, Company Size, Tax Aggressiveness

Penduduk di Wilayah RW IV Kelurahan Mojosongo, Kecamatan Jebres, Kota Surakarta sangat beragam, dari yang berusia produktif hingga dengan lansia, diantaranya terdapat banyak ibu – ibu dan remaja putri yang tidak bekerja tetapi berkeinginan dan sangat potensial untuk mendirikan home industry yang dikelola warga secara bersama. Dalam kaitannya dengan upaya untuk membina dan mengembangkan potensi ibu ibu dan remaja putri, metode yang dilakukan dalam pengabdian masyarakat dilakukan melalui penyuluhan dan pelatihan pembuatan produk yang mudah dibuat, murah bahannya, dan banyak diminati di pasar, yaitu masker peel off dari bahan alami. Akhir dari program pengabdian ini dilakukan evaluasi keberhasilan pengabdian masyarakat. Evaluasi dinilai berdasarkan kuisioner dari peserta dan berdasarkan penilaian dari Ketua PKK RW IV. Kegiatan ini diikuti dengan antusias oleh peserta yaitu dengan kesungguhan peserta dalam mengikuti kegiatan ini.Pada evaluasi dari Ketua PKK RW IV, kegiatan ini dinilai sangat bermanfaat bagi warga dalam meningkatkan kemampuan ibu-ibu dalam pembuatan masker wajah.

Hypertension is a condition of increasing systolic blood pressure ≥140 mmHg and or diastolic blood pressure ≥90 mmHg. According to information from the Pakuan Baru Village Puskesmas, hypertension is the second highest disease in Pakuan Baru Village in 2020. The purpose of this community service is to increase public knowledge of matters related to hypertension. The sample selection uses nonrandom sampling (purposive sampling) sampling technique and must meet the inclusion criteria, direct blood pressure examination, convey information about hypertension and provide pre-test and post-test as an evaluation of public knowledge. The results of the pre-test knowledge of the use of hypertension drugs in the community were obtained as good as 35%, namely (7 people), 5% enough (1 person) and poor 60% (12 people). The results of the post-test knowledge of the use of hypertension drugs in the community were obtained as good as 60%, namely (12 people), enough 35%, namely (7 people) and bad 5% (1 person). Hipertensi merupakan keadaan meningkatnya tekanan darah sistolik ≥140 mmHg dan atau tekanan darah diastolik ≥90 mmHg. Menurut informasi dari Puskesmas Kelurahan Pakuan Baru, hipertensi merupakan penyakit tertinggin kedua di Kelurahan Pakuan Baru pada tahun 2020. Tujuan pengabdian masyarakat ini yaitu untuk meningkatkan pengetahuan masyarakat terhadap hal- hal yang berhubungan dengan penyakit hipertensi. Pemilihan sampel menggunakan metode teknik pengambilan sampel secara nonrandom sampling (purposive sampling) dan harus memenuhi kriteria inklusi, pemeriksaan secara langsung tekanan darah, penyampaian informasi tentang hipertensi serta pemberian pre-test dan post-test sebagai evaluasi dari pengetahuan masyarakat. Hasil pre-test pengetahuan penggunaan obat hipertensi pada masyarakat diperoleh baik sebanyak 35% yaitu (7 orang), cukup 5% yaitu (1 orang) dan buruk 60% (12 orang). Hasil post-test pengetahuan penggunaan obat hipertensi pada masyarakat diperoleh baik sebanyak 60% yaitu (12 orang), cukup 35% yaitu (7 orang) dan buruk 5% (1 orang).

The pharmacy was established with the aim of being able to provide good pharmaceutical services to the community including being ready to provide drug consultation, supply of drugs and pharmaceutical supplies of good quality. Therefore, pharmacies need to innovate in carrying out promotional activities to provide information and attract people to want to buy and become loyal drug consumers. One of the factors influencing a pharmacy is that how the pharmacy can provide consumers to order drugs and receive goods easily, quickly, safely and comfortably. The Community Service Team of STIE AUB Surakarta wants to socialize and train and assist to create a drug consumer satisfaction model through improving the quality of order delivery to expand the drug market in large family pharmacies in Surakarta. The size of this Community Service activity can be seen from the output in the form of 1) Pharmacy survey in improving the quality of order delivery, 2) creation of order delivery models, 3) increased pharmacy market supply, 4) scientific articles. The problems that arise by partners are 1) the quality of drug order delivery has not been maximized, 2) there are no innovations in delivery models, 3) the market is still limited. The stages of the implementation of the service carried out by the team are socializing to the community in the process of ordering and sending drugs at pharmacies in Surakarta, training partners / pharmacies in creating order delivery models and training marketing management theories to partners in order to innovate wider markets. The results expected by the team are customer satisfaction and loyalty. The next stage is the evaluation of the results of quality delivery assistance, delivery models and expansion of the pharmacy market Keyword : Quality, Order Delivery Model, Market Share

Proses reformasi birokrasi yang dimulai dengan penyusunan Desain Besar (grand design) mengenai Reformasi Birokrasi 2010-2025 (Grand esign Administrative Reform 2010-2025) telah dituangkan ke dalam Peraturan Presiden No. 81 tahun 2010 dengan tujuan besarnya untuk menciptakan birokrasi berkelas dunia di tahun 2025. Reformasi birokrasi merupakan sebuah proses politik yang di desain untuk menyesuaikan hubungan antara birokrasi dan elemen-elemen lain dalam masyarakat, seperti masyarakat sipil dan swasta, maupun di dalam birokrasi itu sendiri. Dalam desain besar tersebut, Road Map reformasi telah dibagi ke dalam 3 (tiga) tahap setiap lima tahunan yang memuat sasaran-sasaran strategis. Tidak terasa Grand Design Reforrmasi Birokrasi tersebut telah memasuki pada tahap terakhir atau periode ketiga, pada periode terakhir ini sasaran yang ingin dicapai adalah peningkatan secara terus menerus kapasitas birokrasi sebagai kelanjutan dari reformasi birokrasi pada tahap II hingga akhirnya tujuan akhir untuk mewujudkan pemerintah kelas dunia. Namun banyak berpendapat bahwa pada Tahap I dan Tahap II dinilai belum ada dampak yang signifikan, apakah Reformasi Birokrasi di Indonesia bisa dikatakan “Jalan di Tempat”. Pada tahap ketiga iniKementerian PANRB mencanangan Reformasi Birokrasi Temtikdengan empat focus yaitu: 1. Pengentasan Kemiskinan; 2. Peningkatan Investasi; 3. Percepatan Prioritas Aktual Presiden; 4. Digitalisasi Administrasi Pemerintahan. Reformasi Birokrasi diharapkan menjawab keinginan dan amanat Bapak Presiden Joko Widodo untuk Reformasi Birokrasi yang berdampak pada masyarakat dan pembangunan.

Perkembangan zaman saat ini yang semakin global di tengah revolusi industry 4.0 dan Reformasi Birokrasi menuntut ASN memiliki kompetensi yang relevan dengan kemajuan zaman agar dapat memanfaatkan perubahan lingkungan menjadi suatu peluang dalam memberikan pelayanan dan perumusan kebijakan yang lebih berkualitas. Perubahan paradigma pengembangan kompetensi mampu mendukung terwujudnya Smart ASN untuk pemerintahan berkelas dunia. Reformasi Aparatur Sipil Negara merupakan salah satu upaya pemerintah dalam membangun birokrasi sesuai dengan  Grand  Design  Reformasi  Birokrasi.  Dalam  menajdikan  ASN bertaraf internasional ini tidaklah mudah karena harus didukung oleh semua pihak baik itu regulasi yang jelas dan juga kesadaran dari masing-masing individu ASN. Peningkatan kinerja dan pengembangan kompetensi disini memiliki peranan yang sangat penting dalam pelaksanaan menuju ASN bertaraf internasional karena kinerja dan komptensi inilah yang menjadi modal  dalam  pelaksanaan  pelayaanan  publik  yang  semakin  berkualitas sesuai tujuan Reformasi Birokrasi. Dalam menghadapi hal tersebut pemerintah memiliki program yang dinamakan 6P, yang masuk dalam Human Capital Management Strategy. Program 6P itu melingkupi perencanaan, perekrutan dan seleksi, pengembangan kapasitas, penilaian kinerja dan penghargaan, promosi, rotasi, dan karier, serta peningkatan kesejahteraan.

This study aims to explore the extent to which PP 71 of 2010 has been implemented in the accounting process at the BLUD of Tugurejo Hospital, Semarang. Associated with a change in the government accounting system from a cash basis to an accrual basis in accordance with PP 71 of 2010. The research method used is a qualitative descriptive method with the triagulai method using 2 triagulation techniques which combine data from various sources, techniques and time so that data is obtained in the form of interviews with the head of the accounting department and sub-section, as well as obtaining the financial report documents of the 2020 Tugurejo Hospital Semarang. The results of this study show that Tugurejo Semarang Hospital has implemented the Accrual Basis SAP well, which can be seen from the results of interviews such as implementation readiness, training and learning, facilities, staff understanding and education and internal control. It is hoped that even though the Accrual Base SAP has been running well, the management of the Tugurejo Semarang Hospital and the Srmarang City Government can immediately digitize applications that are still manual, especially in reporting fixed assets