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Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

An application is usually used by several users where each user has access rights to certain forms in accordance with their authority or position. For example, the Inventory application or inventory is used by the Manager to view reports, the Warehouse section to check the stock of goods and the cashier to make purchases and sales transactions. Another example is the Academic Value application used by the Administration to input student and course data, Lecturers to input academic value data and Students to view academic value data. Access rights to use certain forms can be set directly in the program code with the consequence that if there is a change in access rights by certain users, you must change the program code, this is not a problem if the company can still contact the programmer to change the program code according to changes in user access rights but it will be a problem if the program maker cannot be contacted by the company to change the program code according to changes in user access rights.

This research was motivated by learning activities forced by circumstances (during the Covid-19 pandemic) to change from face-to-face to virtual face-to-face. This raises a separate problem to immediately find an alternative solution. The purpose of this study was to obtain data about the description of the implementation of persuasive communication activities in order to improve student learning outcomes through E-Learning Madrasah’s in fiqh class XII IPS 3 Odd Semester at MAN 1 Grobogan. The research method used was Classroom Action Research (PTK). The research was carried out in two cycles, each cycle consisting of planning, action, observation, and reflection. The subject of this research was carried out in class XII IPS 3 MAN 1 Grobogan, totaling 35 students. The data collection used in this research is qualitative and quantitative data. The results of this study indicate that the use of persuasive communication through Madrasah E-Learning conducted to students of class XII IPS 3 MAN 1 Grobogan, can improve student learning outcomes. This can be shown by the average test results of student learning in the first cycle of 77 with the total class completeness of 71.4%. Then the average value of student learning outcomes increased to 88 with the total class completeness of 91.4% in cycle II

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

This research produces Artificial Fiber Spinning Learning Media that applies Augmented Reality (AR) for Class XI Students of TPSB SMK Texmaco Semarang as a learning aid. so that it can be used as a modern, effective, and interactive learning medium. This application was made with the aim of completing the limitations of depicting objects in existing learning media, helping students to more easily learn the material, improving student learning outcomes, and increasing the variety of media in learning. This study uses the Research and Development (RnD) method, using 6 out of 10 research stages, namely potentials and problems, data collection, product design, design validation, design improvement and product testing. The final result of making this learning media is an application in the format android application, used on every android-based mobile phone. The validity value of the media expert obtained a value of 3.2 which was declared feasible, the results of the material expert validation test obtained a value of 3.6 which was declared very feasible, and was able to increase the average value of the artificial fiber spinning subject class XI TPSB SMK Texmaco Semarang which Initially 61.5% with 17 students who had not reached the KKM to 80.5% with 4 students who had not reached the KKM.

Oil palm is Indonesia's leading and prime plantation commodity. Plants whose main products consist of palm oil (CPO) and palm kernel oil (KPO) have high economic value and are one of the largest foreign exchange earners compared to other plantation commodities (Fauzi, 2012) PT. Safety Pin River Purun is a company that manages palm kernel products with the products produced there are 2 types, namely CPKO (Cruide Palm Kernel Oil) and PKM (Palm Kernel Meal). From the results of the study it was found that the prototype design was made capable of producing palm kernel assessment calculations using AHP in the assessment process, while the prototype model used was to use the prototyping model method. With this research can be beneficial for the management of PT. The Sungai Purun pin in the process of evaluating palm kernel is more effective and accurate in producing reports

Diabetes is a serious chronic disease that occurs because the pancreas does not produce enough insulin (a hormone that regulates blood sugar or glucose), or when the body cannot effectively use the insulin it produces. WHO data shows that the incidence of non-communicable diseases in 2004 reached 48 , 30% is slightly higher than the incidence rate of infectious diseases, namely 47.50% [1]. According to the Ministry of Health in 2012 diabetes caused 1.5 million deaths. Some Indonesian people, this disease is better known as diabetes or blood sugar. This research was developed through secondary data processing from the Pima Indians Diabetes Dataset health database which was taken from the Kaggle dataset and can be accessed through https://www.kaggle.com/uciml/pima-indians-diabetes-database. Where the data itself consists of 768 records with several medical predictor variables (Pregnancies, Glucose, Blood Pressure, Skin Thickness, Insulin, BMI, Diabetes Pedigree Function, Age and Outcome). Then the data will be processed using the Particle Swarm Optimization (PSO) feature selection to increase the accuracy value and the Naive Bayes algorithm to determine the accuracy results of the diagnosis of diabetes. From the results of research that has been done for the accuracy of the classification algorithm Naive Bayes is 74.61%, while the accuracy of the classification algorithm with Particle Swarm Optimization is 77.34% with an accuracy difference of 2.73%. So it can be concluded that the application of the Particle Swarm Optimization technique is able to select attributes in the Naive Bayes Algorithm, and can produce a better level of diabetes diagnosis accuracy than using only the individual method, namely the Naive Bayes algorithm. Keywords: Diabetes, Particle Swarm Optimization, Naive Bayes Algorithm

For blind people, assistive devices to carry out daily activities are needed. If you don't use assistive devices, blind people will experience difficulties when carrying out daily activities such as reaching the obstacles that are near them. In designing the system using the Arduino UNO R3 microcontroller board as a controller, five ultrasonic proximity sensors to determine the distance and position from the user to the front and lower obstacles. In addition, the MP3 module and headseat are used as a marker for sound in the form of sound when detecting an object and the SIM800L module is used to send SMS and the GPS module is used to determine coordinates. The validation test shows the value of 31.5 is between 31- 40 which means that it is located in a Very Good (Valid) value. Keywords: Walking Aid, Blind, Ultrasonic Sensor, Microcontroller, Arduino Uno, GPS

A house for every human being is the main and most important need compared to others needs in general. A financial institution is an institution engaged in the financial sector where its customers are people from various walks of life with various behaviors. Lending is a business activity that carries a high risk and affects the business continuity of a banking company. The problem that is often faced in providing home loans is determining the decision to extend credit to prospective customers, while another problem is that not all home loan payments by customers can run well or commonly known as bad credit. One of the causes of bad credit is an assessment error in making credit decisions. Data mining is a process used to analyze cases in order to find the best performance of an algorithm being tested. One way to get information or patterns from a large data set is to use techniques in data mining. There are many classification methods that can be used to produce precise accuracy values. In this study, two classification algotihm methods are used in classifying the home crediting dataset, namely the C4.5 decision tree algorithm and the Naïve Bayes algorithm. The comparison of the two algorithms produces an accuracy value fo the Naïve Bayes algorithm of 36.36% and the Decision Tree C4.5 algorithm has an accuracy rate of 59.54%.

ABSTRACKThe purpouse of this study was to determine whether there is a correlation between religious independence and the character building based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 Academic year. This research was a quantitative research. In this study, the population was 298 students in class X SMA Negeri Colomadu. The sampling technique used was proportional rondom sampling technique. The documentation technique was used to collect data on students at SMA Negeri Colomadu. The questionnaire technique was used to collect data on religious independence and character formation based on Pancasila. The data analysis technique used the productmoment correlation technique. The annalysis results showed thah the value of = 0,742 > r = 0,312 at the 5% significance level. Thus the hypothesis which stated that “There is a positive correlation between religious independence and character formation based on Pancasila at the tenth grade students of SMA Negeri Colomadu in 2019/2020 academic year” was proven true.

This research aims to find out and analyze the factors that are predicted to determine the firm value, the factors are liquidity, debt policy, asset turnover, and profitability. The sample used in the mining sector listed on BEI for the period 2014-2018, the sampling technique using purposive sampling, obtained 118 samples. Data analysis uses multiple regressions using the SPSS program version 23. Hypothesis test results found debt policy and asset turnover positively affected firm value, while it did not prove liquidity and profitability affect firm value.

The purpose of this research is to analyze the effect of hedonic value, utilitarian value and store atmosphere on impulse buying. The population in this study were consumers in Kendari City who had shopped and visited Minnisou Lippo Plaza Kendari. The population in this study is infinite which means unlimited. The number of samples in this study amounted to 96 respondents (based on the Lemeshow formula). Data analysis method in this research uses multiple linear regression. The results showed that hedonic shopping value has a positive effect on impulse buying, utilitarian value does not have a positive effect on impulse buying, store atmosphere has a positive effect on impulse buying, and hedonic shopping value, utilitarian value and store atmosphere together positively influence positive impulse buying. Keywords: Hedonic Shopping Value; Utilitarian Value; Store Atmosphere, Impulse Buying  

AbstractCikiwul is a village located in Bantargebang district. Where the Bantargebang location is a final waste collection site which is the main disposal site for around 6,500 tons of waste per day from all over Jakarta. Plastic bag waste is a serious enemy for environmental sustainability. The difficulty in breaking down makes plastic waste need proper handling so that it does not accumulate. One way is to do an ecobrick. Ecobrik is a plastic waste management method that is very easy for everyone to do and has a very high impact on environmental conservation. We do community service by disseminating the benefits of ecobricks, as well as providing training on how to do ecobricks together with Cikiwul residents. Training using the zoom platform, adapting to current conditions, activities are carried out by discussing and providing training videos on how to make ecobricks. It is hoped that this activity can reduce plastic waste, which its usefulness can be maximized into new objects that have useful values.AbstrakCikiwul merupakan salah satu kelurahan yang berada pada kecamatan Bantargebang. Di mana lokasi Bantargebang merupakan tempat penampungan sampah akhir yang menjadi tempat utama pembuangan sekitar 6.500 ton sampah per hari dari seluruh wilayah Jakarta. Sampah kantong plastik menjadi musuh serius bagi kelestarian lingkungan hidup. Kesulitan dalam terurai, menjadikan sampah plastik perlu penanganan yang tepat agar tidak semakin menumpuk. Salah satu caranya adalah dengan melakukan ecobrick. Ecobrik merupakan metode pengelolaan sampah plastik yang sangat mudah dilakukan setiap orang dan sangat tinggi pengaruhnya bagi pelestarian lingkungan. Pengabdian masyarakat yang kami lakukan dengan mensosialisasikan manfaat ecobrick, serta memberi pelatihan cara melakukan ecobrick bersama dengan warga Cikiwul. Pelatihan menggunakan platform zoom, menyesuaikan dengan keadaan saat ini, kegiatan dilakukan dengan berdiskusi dan memberikan video pelatihan cara pembuatan ecobrick. Diharapkan dengan adanya kegiatan ini, dapat mengurangi sampah plastik, yang dimaksimalkan kegunaannya menjadi benda baru yang memiliki nilai guna.Â

The aim of this research was to develop a practical guide based on guided inquiry on the interaction material of living things. This type of research was Research and Development with the ADDIE development model (Analyze, Design, Development, Implement and Evaluation). Practicum guides were validated by 2 media experts and 2 material experts. The research was carried out until a small scale test with the research subjects were 5 grade students of MTs Darul Amin Palangkaraya. The results of the study were a practical guide with 3 topics whose activities were designed according to the guided inquiry learning model. The practicum guide developed was declared feasible by material and media experts with a very valid category. Based on small-scale trials, the practicality value was produced with a percentage of 83.00% which was categorized as very good. These results showed that the practicum guide was declared valid and practical after a small-scale trial was carried out. The practicum guide still needs to be refined for further trials on a large scale

Antenatal care or pregnancy examination is a service provided to pregnant women by carrying out pregnancy examinations and supervision to optimize the mental and physical health of pregnant women so that they are able to face childbirth, postpartum, preparation for giving breast milk (ASI) and the return of normal reproductive health. In this COVID-19 pandemic situation, there are many restrictions on almost all routine services including maternal and neonatal health services. For example, pregnant women are reluctant to go to community health centers or other health service facilities because they are afraid of being infected. The aim of the research is to determine the influence of the Covid-19 Pandemic on Pregnant Women's Anc Visits at the Tanasitolo Community Health Center, Wajo Regency. The type of research used is a cross sectional study. The sample was 80 pregnant women who visited ANC at the Tanasitolo Community Health Center, Wajos Regency, where random sampling was used as a sampling technique. The results of the research show that based on the chi square statistical results, a p value = 0.000 < ? = 0.05 is obtained, which indicates that there is an influence of the Covid-19 pandemic on ANC visits of pregnant women at the Tanasitolo Community Health Center, Wajo Regency. The conclusion is that there is an influence of the Covid-19 pandemic on ANC visit of pregnant women at the Tanasitolo Community Health Center, Wajo Regency.    

Old age is a final stage in the span of human life. Health problems that are often found in the elderly, one of which is psychological disorders, namely anxiety, depression, readiness. These psychological disorders usually cause the emergence of sleep disorders, namely insomnia. Insomnia has an impact on physical effects, namely fatigue and muscle pain. The combination of progressive relaxation techniques and keroncong music is a non-pharmacological therapy given to clients by tensing certain muscles and then relaxing chili sauce accompanied by keroncong music. The purpose of this study was to determine the effect of a combination of progressive relaxation therapy and keroncong music on insomnia in the elderly at the Setya Manunggal III Posyandu, Semarang Regency. This type of research is a quasi-experimental approach with a one group pre-post-test design without control approach. The population of the study was the active elderly who were registered at the Setya Manunggal III Posyandu Lansia as many as 33 elderly. The research sample was determined by purposive sampling by taking into account certain criteria, namely: 1) the elderly who were registered at the Setyamanunggal III Posyandu, 2) aged 60-74 years. 3) Does not experience limitations or paralysis of limbs 4) Likes keroncong music. The exclusion criteria set included: 1) Elderly people with dementia 2) Elderly people who received medication to help sleep/anti-depressants/sedatives 3) Elderly people with total hearing loss. Insomnia measuring instrument using the KSBPJ Questionnaire. The results showed that there was an effect of Combination of Progressive Relaxation Therapy and Keroncong Music on insomnia in the elderly with a t value of 16,142 > t table.

Fever itself is a condition in which the body temperature is experiencing an increase in heat above the normal temperature. Fever can be treated pharmacologically and non-pharmacologically in various ways, one of which is by using water tepid sponge therapy. This study aims to determine the effectiveness of giving water tepid sponge to pre-school age children who have fever at the Bhakti Wira Tamtama Army Hospital Semarang. The design of this study used Quasy experimental pre-post test equivalent control group. The number of samples is 20 respondents with the total sampling method. The results showed that there was an effect of water tepid sponge on decreasing body temperature in children aged 36-60 months who had fever with p value 0.000, an average decrease of 1.50C. The recommendation of this study is that the provision of a water tepid sponge can be used as an independent nursing intervention in reducing the body temperature of preschool-aged children who have fever.

Prediabetes will become a widespread health problem and have a serious impact (emerging epidemic. Prediabetes condition is a condition of a person before suffering from diabetes mellitus which is characterized by an increase in hyperglycemic status above the normal laboratory threshold value, but does not increase in diabetics. The prevalence of diabetes increases every year, data shows 5-14% of prediabetic conditions will become diabetic every year. There has been a shift in the age of people with diabetes, from previously a disease that affects the elderly, to a disease that attacks at a young age. If young age is identical with type 1 diabetes, now individuals are the group of young adults also suffers from type 2 diabetes mellitus. Likewise with prediabetes, the number of young adults who experience prediabetes is increasing every year. Students are a group of young adults who have a combination of risk factors for hyperglycemia. Life such as reduced physical activity because it is not necessary to exercise regularly for a certain period of time such as in the previous education period makes students have a high risk of developing prediabetes conditions. Efforts to detect non-communicable diseases early in the community are expected to help reduce and prevent the incidence of prediabetes that occurs in Kesdam IV/Diponegoro Akper students.

Lansia mengalami permasalahan terkait aspek penurunan fungsi fisik, biologis,psikologis, Perubahan ini akan memberikan pengaruh pada seluruh aspek kehidupan termasuk kesehatannya. Salah satu dukungan yang dapat meningkatkan kualitas hidup lansia hipertensi adalah dukungan sosial keluarga.Penelitian ini bertujuan untuk mengetahui Hubungan Dukungan Sosial Keluarga Dengan Kualitas Hidup Lansia Hipertensi. Metode penelitian ini menggunakan Desain penelitian Survey Analitik pendekatan Cross Sectional. Teknik Pengambilan Sampel menggunakan Total Sampling sehingga didapatkan 58 Responden Instrumen yang digunakan adalah lembar Observasi dan Kuesioner. Hasil yang diperoleh menggunakan uji square didapatkan nilai p value 0,001 yang berarti terdapat Hubungan Dukungan Sosial Keluarga Dengan Kualitas Hidup Lansia Hipertensi Bagi masyarakat terutama keluarga yang hidup dengan lansia agar dapat memperhatikan lansia dan berupaya untuk konsultasi masalah  kesehatan yang terjadi pada lansia kepada petugas kesehatan agar dapat ditangani dengan tepat.