The purpose of this research is to investigate the use of Green Accounting in medical waste management at AMC Hospital. Bandung AMC Hospital is the subject of the study. The research methodology is qualitative. According to the study's findings, the hospital's spending for medical management waste. These expenses are reported in identical accounts, and the disclosure of incurred environmental costs has yet to be published in a distinct report from the parent report. Based on the notion of green accounting, this study reveals environmental cost reports and how to quantify the costs of environmental information supplied by hospitals for medical management. 

. Posyandu is a forum for monitoring the growth and development of toddlers. Coverage of visits by toddlers to posyandu related to mother's activity. The discrepancy between the attainment of community participation or the irregularity of mothers in visiting Posyandu with the target visit is made possible by several factors including age, education, parity, knowledge, attitudes and family support. The Sebatung Health Center has achieved the service target of 41% of the target of 86.2% in 2021. The objective of this research is to knows the factors that influence the activity of parents of toddlers in posyandu activities. The method used analytical survey method with cross sectional approach. The sample used the accidental sampling technique of 30 mothers with healthy toddlers (age 12-59 months) at the Sebatung Health Center in January 2023. Statistical test analysis using Chi Square. The results are The most research results for each variable are the activeness of parents of toddlers 22 people (73.3%), mothers with good knowledge of 19 people (63.3%), a positive attitude of 18 people (60%), family support of 19 people (63 .3%), there is an effect of knowledge (p=0.004), attitude (0.034) and family support (0.015) on the activeness of parents of toddlers in posyandu activities. Concluded there is an influence of knowledge, attitudes and family support on the activeness of parents of toddlers in posyandu activities.

Enhancing the quality of education involves fostering strong literacy skills, not only in academic aspects but also in understanding, processing, and conveying information. In the midst of globalization and technology, literacy skills have become increasingly important in facing the changes of the times. This study aims to develop a playful learning approach that encourages enjoyable literacy activities in Desa Sokawati. Employing a qualitative approach with an action research design, this study engages children, educators, parents, and the community in Desa Sokawati. Engaging literacy activities tailored to the characteristics of children are designed based on surveys and interviews. Once planned, these literacy activities are implemented in KB, TK, and SD classes. Observations of children's and educators' responses are conducted during the implementation phase. The results indicate that the playful learning approach is effective in fostering enjoyable literacy activities in Desa Sokawati. Children are engaged in various activities that combine creativity, art, and learning. By developing an approach that suits the characteristics of children and the local potential, this study aims to provide practical guidance for educators, parents, and the community in enhancing children's literacy in Desa Sokawati. Furthermore, this research contributes to the development of sustainable literacy-based education in rural areas.
 

As an immigrant living in Australia, having proficiency in English is a must. With the background of language includes several mother tongues, bilingualism is directly acquired since living in the English country. Dealing with this case, this study aims at investigating diverse Australian immigrants’ experiences of becoming bilingual and underlines their implication for EFL (English as a Foreign Language) study. Two participants; German and Indonesian immigrants living in Australia for about 20 years taking apart during this study. Qualitatively, the immigrants were interviewed then the data were analyzed. The results found that both of them have some shared and distinctive multilingual experiences. In addition, it indicated that they were in different phases of their bilingual development.

The fulfillment of balanced nutrition in breastfeeding mothers is very important for parents to understand because considering the age of toddlers is a golden period that will determine the development process in the future. The milk consumed by babies is not enough only in quantity but the quality of breast milk. The purpose of this activity is to increase maternal knowledge about nutrition for breastfeeding mothers. Service activities were carried out at the Matang Puntong Health Center in October 2022. This activity is carried out during the implementation of Posyandu and gathers mothers who breastfeed their babies. The activity begins with exploring first, providing information, gathering breastfeeding mothers, providing counseling, holding discussions and evaluating service activities. Activities have been carried out whose results increase maternal knowledge about breastfeeding maternal nutrition by using poster or brochure media. The hope is that health workers can strive for innovative methods to increase maternal knowledge.

Usaha kecil dan menengah merupakan kelompok pelaku ekonomi yang mempunyai peranan penting bagi pertumbuhan ekonomi di Indonesia, karena dapat mengurangi pengangguran dan kemiskinan, memajukan perekonomian di suatu wilayah serta mampu bertahan ketika terjadi goncangan krisis ekonomi karena skala usahanya yang kecil sehingga lebih mudah dalam melakukan penyesuaian terhadap lingkungan yang terjadi. Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh karakteristik manajerial, teknologi informasi, modal, integrasi rantai pasokan dan pemasaran terhadap ketahanan organisasi pada UKM Sepatu dan sandal di Kota Medan. Populasi penelitian ini adalah pengrajin sepatu dan sandal di Kota Medan.  Metode penentuan sampel dengan menggunakan metode probably  sampling. Data penelitian menggunakan data primer melalui penyebaran kuesioner dan data sekunder yang diperoleh dari studi pustaka dan jurnal. Pengujian hipotesis menggunakan teknik analisis SEM. Sampel yang digunakan dalam penelitian ini sebanyak 50 orang pengrajin. Hasil temuan menunjukkan bahwa terdapat pengaruh  karakteristik manajerial, teknologi informasi, modal, integrasi rantai pasokan dan pemasaran terhadap ketahanan organisasi pada UKM sepatu dan sandal di Kota Medan.

<p class="Default"><strong>ABSTRACT</strong></p><p class="Default"><em>This study aims to determine the effect of the current ratio, return on equity, and firm size on firm value. The population of this study is pharmaceutical sub-sector companies listed on the IDX for the 2017-2021 period. Samples taken using the purposive sampling method resulted in 8 companies and 40 data. The analytical model used in this study is a multiple linear regression model. Data processing and analysis using multiple linear regression analysis using the SPSS version 25 application. The results of this study found that the current ratio, return on equity, and company size did not have a significant effect on firm value in pharmaceutical sub-sector companies listed on the IDX in 2017-2021.  </em></p><p class="Default"><strong><em>Keywords</em></strong><em>: Current Ratio; Return On Equity; Firm Size; Firm Value;</em><em></em></p>

Latar Belakang: Kasus kejadian gastritis yang terjadi di Kota Palembang pada tahun 2016 sebanyak 12.019 kasus. Angka tersebut mengalami penurunan di tahun 2017 sebanyak 10.823 kasus. Pada tahun 2018, kejadian gastritis mengalami peningkatan sebanyak 11.891 kasus. Gastritis adalah penyakit yang disebabkan oleh meningkatnya asam lambung sehingga mengakibatkan inflamasi atau peradangan yang mengenai mukosa lambung. Salah satu terapi non-farmakologi yang dapat diberikan pada penderita yang mengalami nyeri pada gastritis adalah terapi relaksasi nafas dalam. Tujuan: Memperoleh pengalaman dan pengetahuan secara nyata serta dapat mendokumentasikan dalam Penerapan Teknik Relaksasi Nafas Dalam pada pasien Gastritis dengan Masalah Nyeri Akut pada pasien Gastritis. Metode: Jenis Karya Tulis Ilmiah ini menggunakan metode deskritif dengan pendekatan studi kasus untuk mengeksplorasi masalah Asuhan Keperawatan pada dua pasien dengan Gastritis. Asuhan Keperawatan dilakukan pada dua pasien yang dilakukan pada tanggal 13-16 Juni 2022. Hasil: Dari hasil Asuhan Keperawatan pada Ny “S” dan Ny “M” dengan Diagnosa Keperawatan pertama yaitu Nyeri Akut berhubungan dengan agen pencedera biologis (inflamasi pada mukosa lambung), hasil evaluasi pada pasien pertama Ny “S” didapatkan pasien tidak merasa nyeri lagi, sebelum dilakukan teknik relaksasi nafas dalam skala nyeri 5 (Sedang), masalah nyeri teratasi dan intervensi dihentikan. Untuk evaluasi yang didapatkan pada pasien kedua Ny “M” didapatkan skala nyeri 2 (Sedang), sebelum dilakukan teknik relaksasi nafas dalam skala nyeri 7 (Berat), masalah nyeri teratasi sebagian dan intervensi dihentikan. Kesimpulan: Catatan perkembangan kepada kedua pasien penerapan teknik relaksasi nafas dalam untuk menurunkan skala nyeri. Hasil evaluasi keperawatan pada Ny “S” masalah teratasi sedangkan Ny “M” masalah teratasi sebagian. Saran: Diharapkan dapat menjadi salah satu referensi dan menambah ilmu pengetahuan, serta dapat dijadikan pedoman dalam pengembangan penerapan teknik relaksasi nafas dalam pada pasien gastritis.
 

Penelitian ini diadakan untuk mengetahui batasan kemampuan siswa dalam membaca teks berbahasa Inggris. Subjek penelitian ini adalah siswa kelas 8 audio 1 Mts Mualimin Univa Medan. Penelitian ini menggunakan metode deskriptif kualitatif. Selain itu, wawancara digunakan untuk menguatkan data tentang pemahaman dan kesulitan membaca bahasa Inggris siswa. Akibatnya, ternyata kesulitan siswa adalah kurangnya kosa kata dan pengucapan yang masih canggung dan bersalah. Jadi, Kelas 8 Audio 1 Mts Mualimin Univa Medan masih kesulitan membaca teks bahasa Inggris. Dengan demikian kemampuan siswa kelas 8 Audio 1 Mts Mualimin Univa Medan masih kurang. Banyak kesulitan masih muncul saat membaca teks.

Labor and wages are like two sides of a coin which is always a problem. The regulation of wages is regulated in Law  Number  13 of 2003 concerning Manpower and confirmed through Government Regulation Number 78 of 2015 concerning Wages and Regulation of the Minister of Manpower and Transmigration Number 15 of 2018 concerning Minimum Wages.  This study aims to answer the factors that cause the ineffective supervision carried out by the Technical Implementation Unit  (UPT) of Labor Inspection on the provision of minimum wages for workers, as well as the efforts that can be made by the Technical Implementation Unit  (UPT) of Labor Inspection in making effective supervision of the provision of minimum wages for workers through normative juridical research method  (doctrinal) is an approach that views law as a doctrine or a set of normative rules  (law in  the  book).  The factors causing the ineffectiveness of the supervision carried out by the Technical Implementation Unit  (UPT) of Labor Inspection on the provision of minimum wages for workers are due to limited personnel and the efforts that can be made by the UPT through:  (a) conducting a sudden inspection  (Sidak) to the  worker s  premises, and  (b) impose strict sanctions on employers World Health Organization provide workers wages that are not in accordance with the minimum wage as stipulated in the laws and regulations in the field of wages.  Tenaga kerja dan upah bagaikan dua sisi mata uang yang selalu menjadi permasalahan. Pengaturan tentang upah diatur dalam ketentuan terkait Ketenagakerjaan serta dipertegas melalui ketentuan mengenai Pengupahan dan Peraturan Menteri Tenaga Kerja dan Transmigrasi serta ketentuan mengenai Upah Minimum. Penelitian ini bertujuan untuk menjawab faktor yang menyebabkan belum efektifnya pengawasan yang dilakukan oleh Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan terhadap pemberian upah minimum pekerja, serta upaya yang dapat dilakukan Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan dalam mengefektifkan pengawasan terhadap pemberian upah minimum pekerja melalui metode penelitian yuridis normatif (doktrinal) adalah suatu pendekatan yang memandang hukum sebagai doktrin atau seperangkat aturan yang bersifat normatif (law in book). Faktor penyebab belum efektifnya pengawasan yang dilakukan oleh Unit Pelaksana Teknis (UPT) Pengawasan Ketenagakerjaan terhadap pemberian upah minimum pekerja dikarenakan keterbatasan personil serta upaya yang dapat dilakukan oleh UPT melalui:   (a) melakukan Inspeksi Mendadak (Sidak) ke tempat pekerja; dan (b) memberikan sanksi yang tegas kepada pengusaha yang memberikan upah pekerjanya tidak sesuai dengan upah minimum sebagaimana diatur dalam peraturan perundang-undangan di bidang pengupahan.