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Making pralines filled with dried starfruit with the addition of cherry leaf powder, is an innovation in developing chocolate products, which are varied with candied starfruit filling. In the processing, candied star fruit and chocolate are added with cherry leaf powder, to add aroma to the pralines. The objectives of this study are: 1) To determine the characteristics of candied star fruit with the addition of cherry leaf powder. 2) Knowing the characteristics of candied star fruit pralines with the addition of cherry leaf powder. 3) Knowing the public's acceptance of pralines filled with candied star fruit with the addition of cherry leaf powder. The research methods used are library, experimental, documentation, organoleptic, and hedonic methods. Data analysis using descriptive. The results showed the characteristics of dried star fruit candied with the addition of cherry leaf powder, textured dry on the outside and soft on the inside, sweet taste like raisins, brownish yellow in color, and scented with cherry leaves. Characteristics of pralines filled with candied starfruit with the addition of cherry leaf powder, sweet taste, distinctive aroma of chocolate and cherry leaf powder, dense and slightly rough texture, dark brown color. Public acceptance of candied starfruit pralines with the addition of cherry leaf powder through hedonic test results, the most preferred and accepted by the community is product code 657. Suggestion, it is necessary to test the shelf life, and test the nutritional content of pralines filled with candied starfruit with the addition of powder cherry leaf.

The aims of this study were 1) to determine the level of preference for the taste, aroma, texture and color of chocolate lava cake made from sorghum flour and cassava flour; and 2) knowing the composition of the chocolate lava cake ingredients based on sorghum flour and cassava flour which is the most preferred by the panelists. The methods used consist of library methods, experiments and hedonic tests. Result of the research to be explained descriptively. The results showed that the most preferred product by the panelists was 50% sorghum flour and 50% cassava flour. The average value of the product preference level is 4.73±0.81 (very like) for taste, 4.20±0.66 (very like) for aroma, 4.47±0.63 (very like) for texture and 4.73±0.58 (very much like) for color. The composition of chocolate lava cake is classified into the composition of the ingredients for the cake and the cake filling. The composition of the cake ingredients consists of 450 g dark cooking chocolate, 200 g brown sugar, 170 g olive oil, 50 g cocoa powder, 30 g sorghum flour, 30 g cassava flour, 20 g milk powder, 4 eggs, and ½  tsp baking powder. The composition of the cake filling ingredients consists of 200 g dark cooking chocolate and 15 g olive oil. It can be concluded, the selected product can be an alternative to healthy food products.

The purpose of this study is to produce a design to predict, analyze and determine the level of potential bankruptcy of a company using the Altman Z-Score method. Predictions are made by analyzing the financial statements of a company. The research approach used is a qualitative approach. Data analysis technique in this research is descriptive analysis technique. The results of the first phase of research are in the form of a review of bankruptcy prediction analysis using secondary data from banks in Indonesia that are already on the stock exchange and have branch offices in the city of Semarang, while the second year produces an information system design that has added value from the first year to the third year. testing the system that has been designed using actual financial statement data.

Taxes becomes very important because taxes provide a large contribution to state revenues. This study aims to analyze the influence of profitability, leverage, firm size, sales growth dan audit quality to tax avoidance.  The sample of this study were Indonesia Stock Exchange registered manufacture companies in 2017 until 2019 thus 213 data were used in this study. descriptive statistical test and multiple regression tests with the SPSS 26 were used to analyze the data. This study showed that the independent variabel profitability has a significant positive effect on tax avoidance, leverage has a significant negative on tax avoidance. On the other hand, firm size, sales growth and audit quality does not affect the tax avoidance variable

This study aims to analyze the level of need and availability of Green Open Space in the Fajar Makassar University Campus. This research is descriptive quantitative. Data was collected through observation, interviews and literature study. The data were analyzed by analyzing the demand for oxygen and carbon dioxide produced, to get the amount of green open space and the number of trees needed. The results of this study indicate that the Fajar Makassar University campus requires additional green open space area of ​​4,718.5 m² which contains 16.41 fruit trees.

The subject of Tax Law is an individual (person) and a Legal Entity or Corporation. In the enforcement of tax law, there are often deviations from the Tax Law, both committed by individuals and corporations. Efforts to resolve these irregularities for person actors are easier to resolve in accordance with applicable law, but for corporate actors there are many obstacles. What is this obstacle, is revealed through research. The research was carried out with the type of juridical nomative research, the nature of the research was descriptive. The dominant data source is secondary data, which includes primary legal materials, secondary legal materials and tertiary legal materials. The results of the study indicate that the obstacles that arise in law enforcement against corporations are caused by weaknesses in legal substance, weaknesses in legal structures, weaknesses in legal culture and weaknesses in procedural law.  

During this pandemic period, many companies have experienced a decline in performance in any aspect, but many companies are also able to maintain their performance even during the current pandemic from the many activities within the company that we do not know how to maintain their performance. The purpose of this study was to find out how to implement a management control system for company productivity and payroll during the pandemic. This study uses a descriptive qualitative method with the data used is primary data. Conclusion From the results and discussion above For the control system at the company CV. TRIO CIPTA has a control system with a new strategy that is more suitable to be applied during this pandemic so that the company that produces this RO machine can survive during this pandemic. Productivity at this company also experienced a very rapid increase.

The purpose of this study was to determine the effect of promotion on the number of new student registrations at the Tangerang Nusantara Tourism Academy. This type of research is quantitative research. The population used is all prospective students who register in T.A 2021/2022 as many as 140 students of the Tangerang Nusantara Tourism Academy. the sample was selected as many as 80 respondents. determined by using a random sampling technique. The data collection technique used is the distribution of questionnaires in the form of a questionnaire through the google form application. By using simple linear regression analysis. Data analysis used descriptive statistics, namely by looking for correlation coefficients and simple linear regression using t test. This research was carried out on June 1 - August 31, 2022. Based on statistical results using the SPSS 22.00 application, the results showed "there was a significant effect of promotion on the number of prospective student registrations at the Tangerang Nusantara Tourism Academy" with a promotion percentage rate of 33.98% in increase the number of student registrations.

The punishment imposed on TNI soldiers is actually heavier than the punishment that applies in the general court. The punishment imposed on TNI soldiers is not only limited to prison sentences or fines imposed, but sometimes for serious criminal offenders are often sentenced to additional penalties in the form of dishonorable dismissal (PDTH) from military service. The purpose of this study is to show that for legal subjects with military status, the role of superiors who have the right to punish or called the term Ankum is very dominant. For military members involved in criminal acts, two punishments are imposed, namely first, in the form of disciplinary punishments imposed in the form of punishments for postponement of promotion, demotion to dismissal. This research is qualitative that uses a descriptive approach to collect data systematically, factually, and quickly according to the description when the research is carried out. The results of this study show that the determination of absolute competence based on the emphasis on the consequences of the losses incurred can be said to be in line with what is stated in Article 3 paragraph (4) letter a of TAP MRP Number VII of 2000 concerning the Role of the Indonesia National Army and the Role of the National Police of the Republic of Indonesia which reads that "Soldiers of the Indonesia National Army are subject to the power of the general judiciary in the case of general criminal offenses." It is strengthened by Article 65 paragraph (2) of the TNI Law which reads "Soldiers are subject to the power of the military judiciary in the event of a violation of the military criminal law and are subject to the power of the general judiciary in the event of a violation of the general criminal law regulated by the Law."

Information and Communication Technology is one of the new developments in the world of education which is currently being felt in every line of life. The purpose of this study is to describe the use of information and communication technology or ICT on students' perceptions of the application of Project Based Learning in the concept of acid and base indicators. The type of research used in this study is a quantitative research with a descriptive survey method. Based on the results of data processing and discussion, it is known that the use of information and communication technology affects students' perceptions of the application of project-based learning models.    

Pulmonary TB is a major problem in the prevention and eradication of TB in the world. This study aims to determine the relationship between the role of the family and compliance with taking medication for elderly people suffering from pulmonary TB at the Adam Malik Haji Central General Hospital, Medan in 2021. This type of research is descriptive correlation with a cross sectional research design. The number of samples was 43 from April to June 2021. The research was conducted at RSUP. Human Rights at the MDR TB Polyclinic. Bivariate analysis used the chi-square test to determine the relationship between the role of the family and the role of nurses on medication compliance, while the multivariate analysis used medication compliance for elderly people suffering from multiple logistic pulmonary TB. Based on hypothesis testing using chi-square with a confidence level of 95%, it was found that there was a significant relationship between family role and medication adherence (p=0.01). There is a significant relationship between. Based on multivariate analysis, the variable that was most related to medication adherence in MDR TB sufferers was informational family support (p=0.01). The conclusion of this research is that there is a relationship between the supportive role of nurses and compliance with taking medication in TB sufferers.

Cadres are voluntary workers recruited from, by and for the community who are tasked with assisting the smooth running of health services. The performance of Posyadu cadres experienced a decline in the early 2000s as a result of a prolonged multi-dimensional crisis, this is known because there were reports of malnutrition from various parts of the country. The decline was felt following the lack of cadre skills, no Posyandu operational support, inadequate facilities and infrastructure and weak coaching. The purpose of this study was to describe the performance of posyandu cadres with the satisfaction of mothers of children under five at the Posyandu, Wakasihu Village, Central Maluku Regency. The type of research used is descriptive research. The population in this study were all mothers under five who visited the posyandu as many as 30 toddlers. The sampling technique in this study is total sampling, which means that all populations are sampled. So that the sample found in this study amounted to 30 people or respondents. The results showed that the mothers under five studied who said that the performance of cadres was good amounted to 13 people (56.7%), and the performance of cadres was not good amounted to 17 people (43.3%). Furthermore, from the 30 respondents who were examined, it can be seen that the number of respondents who said they were satisfied with the performance of the cadres were 18 people (60.0%), and respondents who said they were not satisfied were 12 people (40.0%). It was concluded statistically and illustrated that the performance of cadres still had opinions from mothers of children under five that they were not good at providing services at the posyandu. It was also concluded that statistically some respondents or mothers of toddlers still said that they were satisfied with the performance of cadres.

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

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

The provision of passive ROM therapy in the form of range of motion exercises on the part of extremities experiencing weakness and decubitus, this motion exercise is very useful to avoid complications due to lack of movement such as joint stiffness.. This study aims to knowing the ROM description in nursing care in stroke patients with impaired physical mobility. This case study uses descriptive method. This case study was conducted in 12 – 28 april 2021 by comparing two respondents with the same case and given the same action. The results of the case study conclude the application of passive ROM techniques performed in non– hemorrhagic stroke patients there is a weakness in proximity there is an effective an ineffective,. The results of of increasing muscle strength on Subject I from 5151 to 5352, meanwhile in Subject II from 5151 to 5252, this is because the first patient and his family are very enthusiastic and eager to exercise independently while the second patient have an obesity and his family also have motivation but it still difficult due to the severity of the deases. Application of ROM in both non hemorrhagic stroke patients gave different responses.

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

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

Provisions regarding dishonorable discharge are regulated in Article 53 paragraph (1) of Government Regulation Number 39 of 2010 concerning Administration of TNI Soldiers, which regulates dishonorable discharge from military service, as an implementation of the provisions of Article 62 paragraph (3) of Law Number 34 of 2004 concerning Indonesian national army. The aim of this research is to show that the norm for imposing an additional penalty of dismissal by a judge in a court trial is Article 26 paragraph (1) of the Criminal Code which confirms that the defendant, based on the crime he committed, is deemed no longer fit to remain in the military. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that from the perspective of Military Criminal Procedure law, it can be said that dismissal is the sole authority of the Military Judge taking into account the unfitness of the soldier to be retained to continue serving in the military environment, so that this authority cannot be delegated to a civilian Judge, because the decision will be made basis by the TNI leadership to be followed up. For these military members, dismissal from military service is the end of their career and service within the Indonesian National Army (TNI), the consequences of which will be followed by the termination of the rights they have received so far.

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

ARI is an acute infection that attacks the respiratory tract, namely the organs that start from the nose to the alveoli along with the adnexa. In general, the risk factors for ARI are physical environmental factors, host factors, agent factors and social environmental factors, physical environmental factors, namely indoor air pollution. , the physical condition of the house. The purpose of this research is to find out how the correlation of knowledge and the environment with the incidence of ARI in the community in Nania Village, Ambon City. The research design used in this research is descriptive analytic research with a cross sectional approach. This research was carried out in Nania Village, Ambon City in July-August 2020. The research sample used was 60 people. The sampling method in this study was simple random sampling. From the research results, it was found that there was a relationship between the incidence of ARI and room occupancy density, a value of 0.000 was obtained, there was a relationship with the type of floor, a value of 0.000 was obtained, there was a relationship with the type of wall, a value of 0.000 was obtained, there was a relationship with the ceiling of the house, a value of 0.000 was obtained, there is a lighting relationship obtained a value of 0.000. So it can be concluded that there is a significant relationship with the incidence of ARI in the Nania village community, Ambon city.