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Tucking techniques are rarely used in making clothes, designers prefer to follow today's fashion trends, tucking manipulation techniques are able to change ordinary fabrics into 3-dimensional shapes, the purpose of this study is to be able to find out the finished results of making tucking techniques and to be able to find out the finished results of making simple dresses using variations of tucking techniques. The method used is the R & D method, to produce products and test the effectiveness of these products. The author has tested the tucking technique using 3 materials, namely satin, cotton, and balotelli fabric, as well as the size of folds and between folds 1.5 cm: 1.5 cm, 2 cm: 1 cm and 2 cm: 2 cm, trials have been validated to ask for assessments and suggestions related to materials and crease sizes that are suitable to be applied in making tucking,  Balotelli material and the size of folds and folds 1.5 cm : 1.5 cm get the best value from the 4 validators. The process of making tucking to look neat must pay attention to the crease used with an accurate size, ensure the seam is straight, and ensure the sewn fold is ironed until slippery before sewing on the horizontal line.

Fabric manipulation is a technique to decorate the fabric to produce the impression arising on the fabric, fabric manipulation used in this study spiral techniques and draping techniques. Problems in making research related to “how to apply fabric manipulation spiral and draping techniques on evening evening party dress with sequin decoration?” , this study aims to determine the process of applying fabric manipulation spiral and draping techniques on gala evening party dress with sequin decoration. Applying Fabric manipulation with spiral and draping techniques on gala evening party dresses that look luxurious is getting more luxurious. Gala evening party dress with additional sequin decoration that makes it look sparkling. This study uses data collection with observation, literature, and documentation while the data analysis used is qualitative. The process of making a gala evening party dress consists of the top of the party dress, mermaid skirt and tail, this begins by going through several stages, namely: determining the design, preparing tools and materials, taking measurements, making basic patterns and breaking patterns, cutting materials, the process of making fabric manipulation with spiral techniques and draping techniques, sewing party clothes. Suggestions before making fabric manipulation spiral techniques and draping techniques need to be tested to determine the amount of material to be used, the selection of materials also needs to be considered such as light colors and preferably plain fabrics.

Fantasy clothing is clothing that is designed as creatively as possible without leaving the characteristics of the source of the idea. One of the techniques used to make fantasy party dresses is the textile stitch and slash technique. The stitch and slash technique is a textile processing technique by changing the texture of the cloth to get a different impression so as to add aesthetic value. The purpose of applying the stitch and slash technique to fantasy clothing is so that the clothing has aesthetic value and high selling value. The method used is a qualitative method using data collection such as observation, literature and documentation as well as data analysis. The process of making fantasy party dresses with the manipulation textile stitch and slash technique starts from making designs, analyzing designs, preparing tools and materials, sizes, basic patterns, breaking patterns, cutting materials, merging, sewing, and the finished product. Making fantasy party dresses with manipulation textile stitch and slash using satin and chiffon fabrics. Making clothes using the stitch and slash technique needs to pay attention to the layers that are stacked to produce fiber thickness, using a brush that has stiff bristles can help remove the fibers so as to produce a good stitch and slash texture and to make it easier to sew stitch and slash on clothing, pins are needed. so that the layer stack does not shift.

White collar crime is increasingly prevalent in various corporate sectors and causes significant financial losses and damage to public trust. This type of crime includes embezzlement of funds, manipulation of financial statements, bribery, insider trading in the capital market, and theft of customer personal data. Although it occurs a lot, the prevention of white collar crime is still not optimal and the perpetrators are rarely prosecuted properly. This paper aims to analyze the various determinants that influence the occurrence of white collar crime in order to formulate policy recommendations and prevention strategies in the future. A systematic approach is used by applying the fraud triangle theory which focuses on the three main elements that cause fraud, namely pressure, opportunity and rationalization. The results of the study show that pressure to meet high performance targets and large bonuses often encourage individuals to commit fraud. Meanwhile, weak supervision and lack of transparency create opportunities for fraud. Perpetrators also often justify their actions, for example by assuming that they will not be caught or the value of the loss is small. The complexity of modern corporate operations also increases opportunities for white-collar crime. Effective prevention efforts must be comprehensive by involving various parties and strengthening a number of aspects as controls. The role of internal and external supervisors (auditors) of companies needs to be continuously improved, supported by modem fraud detection technology tools. Whistleblowing mechanisms need to be strengthened in every company and kept confidential to encourage early reporting of fraud indications.

This study explores the implementation of the SiskeuDes application in financial management in Pijot Utara Village. SiskeuDes, as a village financial information system, aims to improve the efficiency, transparency, and accountability of village financial management. This study identifies and analyzes the stages of SiskeuDes use, namely planning, implementation, administration, and reporting, and evaluates the advantages and disadvantages of the system in the village context. At the planning stage, SiskeuDes assists in the preparation of planning documents such as RKPDes and APBDes through village deliberations involving village officials and the community. This system supports the accuracy and efficiency of budget planning despite challenges such as network disruptions and HR skills. At the implementation stage, SiskeuDes facilitates verification and budget preparation and reporting, with the active role of the Village Secretary and the Village Financial Management Unit (UPKD). Financial administration has also progressed thanks to this system, which reduces the risk of manipulation and increases transparency. The reporting and accountability process is carried out in a structured and integrated manner with SiskeuDes, although there are obstacles in conveying information to the community. The advantages of using SiskeuDes include increased efficiency of financial recording and reporting, real-time transparency, and support for community participation. However, disadvantages include limited infrastructure, suboptimal HR skills, and challenges in delivering information to the community. Improvement efforts such as increasing training and improving infrastructure are being made to address these shortcomings. Overall, SiskeuDes has made a positive contribution to village financial management, but still requires adjustments to address the various challenges that exist.  

Breast cancer occurs due to abnormal, uncontrolled, and irregular cellular growth in the breast. The management of breast cancer includes surgery, chemotherapy, radiation therapy, hormonal therapy, immunotherapy, and bone marrow manipulation. The physical impacts of chemotherapy include sleeping problems and fatigue. The non-pharmacological efforts to relieve this fatigue include progressive muscle relaxation (PMR). The research objective was to determine the effect of Progressive Muscle Relaxation (PMR) on the level of fatigue in breast cancer patients undergoing chemotherapy. The research design was a pre-experimental one group pre-posttest design. The population is breast cancer patients undergoing chemotherapy as many as 35 patients. The number of respondents is 35 respondents. The sampling technique used is total sampling. The research instrument used is the Fatigue Assessment Scale (FAS). The test used is the Wilcoxon test. The results showed that there was an effect of Progressive Muscle Relaxation (PMR) on the level of fatigue in breast cancer patients undergoing chemotherapy with a p value = 0.000 (<0.05). The research recommendation is Progressive Muscle relaxation (PMR) intervention as a non-pharmacological intervention to reduce the fatigue level of breast cancer patients undergoing chemotherapy in health services.

Literary works are depictions of the reality of life which are used as tools to express imagination and thoughts around them. In this research, the author aims to reveal the character values ​​contained in the short story entitled "Sacred Tree" by Yus R. Ismail and then relate them to real life. In his research, the author used a qualitative descriptive method, which in the process displays the data as it is without manipulation or other treatments. The aim of this research is to present a complete picture of an event or is intended to expose and clarify a phenomenon that occurs. The steps for collecting data in the short story "Sacred Tree" are by (1) reading the short story intensively, then (2) analyzing the character values ​​and (3) presenting the data. Apart from using qualitative descriptive methods, the author also uses a mimetic approach, namely research that connects the content of literary works and real life. In this short story the author finds character and moral values ​​depicted in each character, as well as a real storyline that occurs in life. A difference of opinion which then becomes the cause of a dispute, but can be resolved by a figure who has a wise nature. Then the policy leads to changes that cause regret in the future. And the moral value presented in this short story is not to force change on a group or person if we cannot be responsible for the change. This short story by Yus R. Ismail is a simple short story that describes real life clearly without engineering and contains several useful lessons for the reader.

Literary works are depictions of the reality of life which are used as tools to express imagination and thoughts around them. In this research, the author aims to reveal the character values ​​contained in the short story entitled "Sacred Tree" by Yus R. Ismail and then relate them to real life. In his research, the author used a qualitative descriptive method, which in the process displays the data as it is without manipulation or other treatments. The aim of this research is to present a complete picture of an event or is intended to expose and clarify a phenomenon that occurs. The steps for collecting data in the short story "Sacred Tree" are by (1) reading the short story intensively, then (2) analyzing the character values ​​and (3) presenting the data. Apart from using qualitative descriptive methods, the author also uses a mimetic approach, namely research that connects the content of literary works and real life. In this short story the author finds character and moral values ​​depicted in each character, as well as a real storyline that occurs in life. A difference of opinion which then becomes the cause of a dispute, but can be resolved by a figure who has a wise nature. Then the policy leads to changes that cause regret in the future. And the moral value presented in this short story is not to force change on a group or person if we cannot be responsible for the change. This short story by Yus R. Ismail is a simple short story that describes real life clearly without engineering and contains several useful lessons for the reader.

Low back pain (NPB) Ischialgia is the pinching of the ischiadic nerve in the lower back region which causes the buttocks, thighs, lower legs and even feet to tingle, pain, sometimes causing weakness. Nerve mobilization is a manipulation technique by moving and stretching the nerve tissue to improve axonal transport so as to improve nerve conduction. Nerve mobilization can reduce the pressure in the nerve so that there is an increase in blood flow to the nerve, which can have a regenerating and healing effect on the injured nerve (Butler, 1991). Nerve mobilization is often used as a form of diagnosis and treatment in musculoskeletal conditions with nerve involvement (Butler, 1991). Nerve mobilization in the Lower Limb Tension Test (LLTT) is performed on the branching of the lumbosacral plexus such as the ishiadicus nerve, peroneal nerve, and tibial nerve. But here the author only discusses LLTT on the ishiadicus nerve, namely LLTT 1 which is associated with low back pain. The purpose of knowing the effect of manual nerve mobilization on pain reduction in Ischialgia patients after IR and TENS therapy at RSD KRMT Wongsonegoro Semarang. Method two group pre test and post test. The place of this research is in the physiotherapy clinic of KRMT Wongsonegoro Hospital. Using Visual Analouge Scale (VAS) measuring instrument. The results were treated using the mann-Whtney test. With confidence interval (CI) (95%) The results revealed that there was a significant difference in pain between group 1 (p = 0.00) and group 2 (p = 0.00). But there was no significant difference between the two groups on pain improvement (p = 0.152), so there was no better treatment between the two groups. It is concluded that ULTT is useful in the treatment of LBP patients to reduce pain in two groups. The targeted output is publication in Sinta indexed national journals and IPR. The TKT target of the implementation of gamelan accompaniment gymnastics is at level 2.

Geographic Information System (GIS) is a type of software that can be used for input, storage, manipulation, display, and output of geographic information and its attributes (Prahasta). Geographic Information Systems have a very important role in combining data, organizing data, conducting data analysis which can ultimately produce data and can be used as a reference for decision making on issues related to geography.

An accountant must know the code of ethics because it is an important profession in the economic field. The accountant's code of ethics is used as a guide in carrying out its main duties and functions in accordance with the competence possessed by the accountant in order to improve the quality of his work so that it can be used as a guide in determining attitudes and behaving based on professional ethics. The development of today's technology, where there is a lot of competition, is actually more and more violations of professional ethics. Scandals that violate the code of ethics pose a serious problem for the ethical standards of the accounting profession. There are still many violations of professional ethics, in Indonesia one of which is PT. Asuransi Jiwasraya, which manipulated its financial statements. This case started that PT. Asuransi Jiwasraya stated that it was unable to pay the JS Savings Plan policy claim that was due in the amount of Rp. 802 billion on October 10 2018. From the results of the BPK investigation, it was revealed that there were inconsistencies which indicated fraud in the implementation of saving plans and investments. This analysis aims to explain the basic concepts of ethics, code of ethics, and find out which basic principles of accountant ethics have been violated by PT. Asuransi Jiwasraya. In the Case of PT. Asuransi Jiwasraya There are 4 basic principles of accountant ethics that have been violated, namely, integrity, objectivity, competence and prudence, and professional behavior.