. The purpose of this study is to determine the calculation of income tax (PPh 4 paragraph 2 and PPh Article 23) on construction services at CV. Pratama Karya Mandiri. Data collection techniques are obtained through a descriptive approach which aims to find out the problem being solved so that an overview of the problem being studied is obtained. Using data in the form of gross income recapitulation, the type of research used is qualitative research. This qualitative research is conducted on scientific objects that develop, and are not manipulated by researchers and the dynamics of these objects are not affected by the presence of researchers.The results of this study indicate that the taxation calculations carried out by CV. Pratama Karya Mandiri related to Income Tax on construction services is in accordance with the latest tax regulations, especially in terms of tax rates.
 

Saat ini, perkembangan budidaya ikan nila dilakukan menggunakan variasi sistem budidaya dengan berbagai macam media seperti kolam tanah, kolam beton, kolam plastik, kolam air deras, dan jaring apung serta berbagai strategi budidaya seperti ekstensif, semi intensif atau intensif, monokultur, polikultur, monoseks dan campuran di lingkungan yang berbeda baik air tawar maupun air payau

Marketing activities have experienced a fairly rapid development along with development of information technology. In today's all-digital era, digital marketing formed a new strategy that is very important in the marketing of a company, especially for businesses such as online stores that allow buying and selling at once. Current company competing in developing their marketing strategies in achieving and retain customers. The virtual world is getting closer to everyday life we, making the era of digitalization we cannot avoid. The customer is currently in commit Interaction with the company is carried out by utilizing social media and applications growing rapidly. This can be caused by various factors that go wrong only environmental factor. So the author makes an activity that can help these problems by holding socialization of the Role of Digital Marketing for MSMEs in this era digitization. The method of implementing community service activities is by doing an approach in the form of socialization and useful training to add insight/education to the community so that the knowledge gained can be applied in activities MSMEs. There are three stages of implementation, namely the planning stage in the stage planning, students collect data first through surveys and interviews regarding MSMEs in Segaran Village along with the behavior of MSMEs in the Village the. Every student who takes part in the community service activity program show the attitude of responsibility as an executor, it is shown by every student on time while carrying out each task. Good communication has been shown every students during discussions and evaluations after community activities. Student always conduct an evaluation to improve an activity that has been carried out to achieve more optimal activities. In the era of digital technology has changed the human way of life communicate, act, and make decisions. Marketing activities were not separated from influence of digital technology. The term digital-based marketing has evolved from Initially marketing activities for goods and services using digital channels to broader understanding, namely the process of acquiring consumers, building preferences consumers, promote brands, maintain consumers, and increase sales.

Background; The increasing life expectancy of the population causes the number of elderly (elderly) to continue to increase globally, according to the World Health Organization (2019), amounting to 22% of the total world population. Hypertension itself in the elderly, if not treated, causes heart and blood vessel disorders, functional changes, and physical function disorders that will affect Daily Living Activities (ADL). For this reason, there need to be appropriate efforts to overcome hypertension. Elderly fitness gymnastics is a series of forms of physical exercise to increase the strength of the heart muscle. The objectives of the research; were to know the results of the implementation of the application of elderly fitness gymnastics on blood pressure in elderly with hypertension. Methods; This application uses the case study method to determine the decrease in blood pressure values with an Omron digital tensimeter. Result; Blood pressure before doin elderly fitness exercises for respondents in the category of degree 2 hypertension and blood pressure after doing elderly fitness exercises for respondents in the high nornal category. There was decrease blood pressure in respondents after the elderly fitness exercise intervention. Summary; Elderly fitness exercises can reduce the blood pressure of the elderly with hypertension.

This research aims to investigate the multifaceted components influencing the competitive edge of Small and Medium Enterprises (SMEs). The research model integrates financial knowledge, AI integration, human capital, and digital marketing to explore their collective impact on SME competitiveness. Through purposive sampling, SMEs across diverse sectors will be selected for in-depth interviews and focus group discussions. Data analysis will employ thematic analysis techniques to derive rich insights from qualitative data. The study anticipates uncovering nuanced relationships between the aforementioned variables and SME competitiveness. Findings will contribute to enhancing understanding of the intricate dynamics shaping SME competitiveness and inform strategic interventions to bolster their competitive edge in the market landscape.

Acne is a skin condition that usually appears on the face, neck, chest and back. Acne occurs when oil glands become overactive causing skin pores to clog. Soursop leaf is a type of natural ingredient that contains tannins, alkaloids, saponins, and flavonoids which function as antibacterials. This study aims to provide scientific data regarding the utilization of soursop leaf extract in facial wash preparations used as an antibacterial for Propionibacterium acnes. With concentration variations of 1%, 3% and 5%, the preparation test included pH test, homogeneity test, viscosity test, high foam test and antibacterial test. The results of this study showed that the pH test ranged from 4.5-6, the preparation was homogeneous, the viscosity was 0.82-1.91 cps, the foam height was 75-80% and for the antibacterial test of all concentration variations it did not have antibacterial inhibition due to two factors, biological factors and chemical factors. The conclusion in this study was that variations in the concentration of the ethanol extract of soursop leaves had no anti-bacterial inhibition against facial wash preparations of the ethanol extract of soursop leaves.
 

The aim of this study is to find out and analyze the role of controllers in protecting the interests of publicly-listed company investors by ensuring the implementation of good corporate governance principles. The delay of the implementation of the Annual General Meeting of Shareholders and the publication of annual financial statements are two examples of non-fulfillment of the principles of good corporate governance namely transparency and accountability, which resulting temporary suspending trading of its shares by Indonesia Stock Exchange. When the role of the controller as shareholder who has the ability to control the company is ineffective because the shareholding of the company is less than 50%, the undertake of investors protection become an issue. This research was conducted based on a juridical-normative approach with analytical descriptive specifications based on secondary data. The results of this study revealed that the controller has several mechanisms to control the company to reduce losses for shareholders. However, the determination of a controller with less than 50% shareholding of the company’s shares results in the controlling role towards the company become ineffective and potentially detrimental to the interests of investors. The difference between this research and the previous lies in the object of this study which discusses the role of controllers in ensuring the fulfillment of the principles of good corporate governance so that they can provide protection to investors.

This research aims to determine how significant the effect of morale and work discipline on teacher performance. This type of research uses a quantitative approach. The research sample was Pawyatan Daha 1 Middle School teachers with a total of 34 respondents. This study uses a saturated sample technique. The data collection technique uses a questionnaire that has been tested for validity and reliability first. This research data analysis technique uses multiple linear regression.

The background of this research, there are various kinds of problems related to the professional competence of certified teachers. By strengthening professional competence, it is hoped that the competence of certified teachers will increase. The purpose of this study was to analyze and describe: 1) Strengthening the competence of certified teachers in SD Region IV Cluster Rajadesa District, Ciamis Regency; 2) Obstacles faced by certified teachers in strengthening their professional competence in SD Region IV Group, Rajadesa District, Ciamis Regency; 3) Efforts made by certified teachers in strengthening their professional competence in SD Region IV Group, Rajadesa District, Ciamis Regency. The research method used is descriptive with a qualitative approach. Data collection techniques were carried out through interviews, observation, and documentation studies. The informants in this study included school principals and certified teachers. The results of the study show that 1) Strengthening the professional competence of certified teachers in SD Region Gugus IV Rajadesa District, Ciamis Regency in terms of the aspect of professional competence is generally in the criteria of being effective so that it can be said to be good. However, there are aspects that need to be improved, namely the use of technology-based media and learning resources, understanding research in learning and participating in implementing student development; 2) There are obstacles faced by certified teachers in strengthening their professional competence in SD Region IV Group, Rajadesa District, Ciamis Regency; 3) There are efforts made by certified teachers in improving their professional competence in SD Region Cluster IV, Rajadesa District, Ciamis Regency.

Masih banyak ditemukan dukungan keluarga yang rendah dalam keikutsertaan BPJS, hal ini dikaitkan dengan masih rendahnya kepesertaan BPJS .Untuk pasien dengan riwayat penyakit kronis, keikutsertaan BPJS akan sangat membantu dalam pengobatan. Penelitian ini untuk mengetahui hubungan dukungan keluarga dengan kepesertaan BPJS Kesehatan mandiri pada Pasien dengan penyakit kronis di wilayah kerja Puskesmas Gondanglegi Kabupaten Malang. Desain penelitian ini menggunakan analitik korelasi dengan pendekatan cross sectional. Populasi dalam penelitian ini sebanyak 51 orang dengan Riwayat penyakit kronis dengan sampel penelitian mengunakan Consecutive Sampling, berarti mengambil sampel dilakukan sesuai kriteria yang di tentukan. Teknik pengumpulan data yang digunakan adalah kuesioner. Metode Analisa data yang digunakan yaitu korelasi spearmen dengan menggunakan SPSS. Hasil iji statistik menunujukkan nilai p value = 0,001 0,050 dengan nilai coefficient correlation = 0,455. Kesimpulan bahwa ada hubungan yang cukup kuat antara dukungan keluarga dengan kepesertaan BPJS Kesehatan mandiri pada pasien dengan Riwayat penyakit kronis. Disarankan untuk keluarga perlu memberikan dukunngan kepada pasien dalam keikutsertaan BPJS sehingga pasien mendapatkan fasilitas Kesehatan yang optimal untuk menangani penyakit kronis yang dialami.