This study was conducted to examine the effect of Profitability, KAP Reputation, Audit tenure and Company Size on Audit delay. The sample selection technique in this study used purposive sampling method and obtained 78 companies in the non-primary consumer goods sector listed on the Indonesia Stock Exchange for the period 2018-2022. Based on the purposive sampling method, the amount of data in this study was 390 data. The data analysis used in this research is multiple linear regression analysis using the IBM Statistical Package for the Social Sciences (SPSS) version 22 program. Based on the results of the study, it can be concluded that profitability has an effect on audit delay, while KAP reputation, audit tenure, and company size have no effect on audit delay

Micro, Small and Medium Enterprises (MSMEs) play an important role as a driver of Indonesia's economy. The management of MSMEs in Indonesia has the problem of limited knowledge to calculate the right cost of goods sold because they do not understand the concept of Cost of Goods Sold (COGS). To deal with these problems, MSME actors need to understand the concept of COGS Sold to optimize profits and minimize business losses. This research method is descriptive with a qualitative approach. The data collection techniques used are literature studies and field studies. Meanwhile, the community service analysis technique consists of the preparation stage, the implementation stage and the evaluation stage. The result of this research from community service is to provide relevant knowledge to the community about the urgency of financial records in entrepreneurship. Through this activity, the public's understanding of the concept of COGS in optimizing MSME businesses has increased

Concrete is one of the most common construction materials used throughout the world. Concrete consists of three main components: cement, coarse aggregate, and fine aggregate. Coarse aggregate serves as the main structural component in concrete, providing strength and resistance to external loads. Currently, technological advancements in construction are rapidly progressing. Therefore, innovation in concrete production is necessary, one of which is recycled aggregate concrete. The aim of this research is to determine the effect of using granite waste as a partial substitute for coarse aggregate on toughness of concrete. The method used in this research is experimental method. In this study, the variation level of granite waste used in this study was 0%; 15% ; 30% ; and 45%. The objects used for this research are blocks with dimensions of 400x100x100 mm tested using a Universal Testing Machine. The results of this research show that the toughness value obtained from the results of toughness testing on concrete with varying levels of 0% granite waste; 15% ; 30% ; and 45% respectively, namely 1.9589 kNmm; 2.2362 kNmm; 2.4189 kNmm; and 2.2118 kNmm.

Research objectives: 1) to determine whether there is a difference in self-resilience levels among Batak students based on gender, 2) to identify factors influencing the resilience of transient students, 3) to assess the level of self-resilience between male and female students, 4) to identify low-scoring resilience scale items that can be proposed as counseling topics. This study employed a quantitative approach with a comparative research design. Data collection utilized a survey method involving 60 respondents, comprising 30 male and 30 female Batak students at Sanata Dharma University. The validity test confirmed 60 valid items out of 72, and reliability was established with a Cronbach's Alpha of 0.756. Data analysis included an Independent Sample T-test to examine differences. The findings revealed: 1) no significant difference in resilience levels between male and female students 2) the resilience levels among male students were categorized as very high (17%), high (73%), and moderate (10%), 3) while female students were categorized as very high (17%) and high (83%), 4) several resilience scale items were identified as scoring low, suggesting areas that could benefit from counseling interventions.

This research aims to improve the learning outcomes of grade V students of SD Negeri 2 Kalikebo. This study uses the Numbered Heads Together (NHT) learning model in the mathematics subject of fraction multiplication material. This Classroom Action Research (PTK) uses the Kemmis and Taggart model. The subjects of this study were fifth grade students of SD Negeri 2 Kalikebo, totaling 20 students. Data collection techniques through evaluation tests, observation, and documentation. The results showed that: (1) students become more active in learning activities. (2) there was an increase in math learning outcomes in fifth grade students of SD Negeri 2 Kalikebo. The percentage of completeness of learning outcomes during the pre-cycle was 5 students or 25% of 20 students, then cycle I there were 10 students or 50%, and in cycle II there were 16 students or 80% who reached KKTP ?70.

The development of concrete making technology has developed rapidly nowdays, the innovations in terms of material use and workmanship. The implementation of construction work carried out today pays attention to aspects of strength, rigidity, and high durability, as well as sustainability. To support these two things, research can be carried out on making concrete using granite waste. The research method used in this study is an experimental method. The concrete mix design uses variations of granite waste with successive levels of  0%, 15%, 30%, and 45%. The test specimen used for tensile strength testing is cylindrical with a diameter of 15 cm and a height of 30 cm, the test uses 12 specimens where each variation uses 3 specimens. The test is performed when the specimen has reached the age of 28 days. The test specimen tested has met the planned compressive strength requirements at a concrete life of 28 days where the results are greater than 20 MPa. Results of testing the tensile strength of concrete variations of granite waste as a partial substitution of coarse aggregate with variations of granite waste of 0%, 15%, 30%, and 45% respectively; 2.43 MPa; 2.50 MPa; 2.97 MPa; and 2.78 MPa.

This study aims to examine the relationship between critical thinking and scientific argumentation in the context of science learning. This research method is a systematic literature review of articles published between 2012 and 2022 and indexed in Scopus at least Quartile 2 (Q2), so the quality of the articles is high. This research found 17,800 articles in the search results for related articles published in the last decade, but only 11 met the criteria. Findings from the literature review indicate an interdependent relationship between critical thinking and scientific argumentation, and both make significant contributions to science learning. Other information obtained from this research is that there are several methods for training and developing critical thinking and scientific argumentation in science learning: argument maps and concept maps, essential reading activities, argumentative texts or discourse, discussion activities, analytical questions, learning technology, and specific learning strategies. Based on the research results, it can be concluded that critical thinking and scientific argumentation are interconnected skills and contribute to learning. The complexity of the relationship between critical thinking and scientific argumentation in science learning can encourage deeper learning and understanding of concepts.

 
 
ABSTRAK
 
Ikterus atau jaundice merupakan perubahan warna menjadi kuning yang terjadi pada neonatus atau bayi baru lahir pada sklera mata, mukosa dan kulit karena peningkatan kadar bilirubin dalam darah. Dampak dari faktor penyebab ikterus pada bayi adalah apabila kadar bilirubin meningkat secara berlebihan dan tidak dikeluarkan tubuh, bayi lebih berisiko menjadi tuli, terkena lumpuh otak (cerebral palsy), kerusakan otak (kernikterus) dan bahkan kematian. Faktor-faktor yang menyebabkan terjadinya ikterus bisa berasal dari faktor maternal, perinatal dan neonatal. Kejadian Ikterus neonatorum di Rumah Sakit Universitas Mataram menempati urutan kedua setelah BBLR. Tujuan penelitian untuk mengetahui gambaran faktor penyebab kejadian ikterus pada bayi di Ruang NICU Rumah Sakit Universitas Mataram. Desain penelitian ini adalah deskriptif. Populasi adalah seluruh bayi dengan usia 0-28 hari dengan teknik pengambilan sampel menggunakan purposive sampling. Hasil penelitian ini didapatkan faktor yang menyebabkan ikterus neonatorum pada faktor maternal dengan umur kehamilan aterm (<37 minggu) sebanyak (55,9%). Faktor perinatal yaitu jenis persalinan dilakukan dengan tindakan SC (Section Caesarea) sebanyak (58,8%). Faktor neonatal memiliki berat bayi lahir rendah (BBLR) (52,9%). Diharapkan orang tua dapat mengetahui tanda dan gejala sedini mungkin anak yang mengalami ikterus dan segera membawa ke fasilitas pelayanan Kesehatan untuk meminimalisir terjadinya komplikasi ikterus.
 
Kata kunci : Ikterus, Maternal, Perinatal, Neonatal

This research explores and evaluates Puberty, which is a time when a child experiences physical and emotional changes that indicate sexual and reproductive maturity. Puberty usually lasts around 9-14 years for girls and 12-16 years for boys. Hormonal changes during puberty cause various physical changes, such as breast growth, the appearance of acne, pubic hair, and height. Hormonal changes also cause emotional development, identity, and reproductive abilities. Deviant maturity can be caused by various factors, such as genetics, hormonal disorders, problems with the pituitary or thyroid gland, chromosomal disorders, eating disorders and so on. Early puberty can increase the risk of disease. Teenagers can experience the development of different characteristics, such as changes in body posture, height, and bone growth.
 

Pelayanan atau yang sering disebut dengan service excelent merupakan sebuah hal atau kemampuan yang pasti dimiliki setiap instansi atau perusahaan. Maka hal tersebut pasti dilaksanakan dan dikembangkan oleh sebuah instansi ataupun perusahaan tersebut demi kemajuan ataupun keberlangsungan perusahaan kedepannya menjadi lebih baik dan mampu bersaing dengan kompetitor lainnya. Artikel ini dibuat sebagai bentuk hasil dari pengabdian penulis terhadap masyarakat melalui BMT NU Jawa Timur cabang Grujugan. BMT NU Jawa Timur adalah sebuah instansi yang bergerak di bidang lembaga keuangan dengan menggunakan system koperasi yang berbasis syari’ah, yang mana pada instansi tersebut terdapat produk tabungan dan pembiayaan sebagai produk dari instansi tersebut. Dengan adanya service excelentlah instansi tersebut akan tumbuh dan berkembang. Oleh karena itu, tanpa service excelent atau yang sering disebut dengan pelayanan yang prima BMT NU Jawa Timur tidak akan mampu tumbuh dan berkembang serta bersaing dengan kompetitornya di era 5.0 saat ini. Metode yang penulis gunakan dalam memperoleh hasil dan pembahasan yaitu dengan metode survei. Yang mana penulis terjun langsung kelapangan untuk memberikan pertanyaan kepada responden ( nasabah ) di BMT NU cabang Grujugan.