Earnings management is an action taken by management that can increase or decrease profits, a step taken by the company to get as much profit as possible in the midst of high business competition. This study analyzes the Factors Affecting Profit Management in Manufacturing Companies. The influencing factors in this study include: leverage, company size, independent commissioner, audit committee, audit quality. The research sample used in this study was 232 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2017. The sample was chosen based on the purposive sampling method according to the criteria contained in this study and using multiple linear analysis models. As per the results of the study, it proves that all independent variables can only explain 44.6% of the dependent variable. Independent commissioner variables and audit quality have no effect on earnings management. While the leverage variable, company size, and audit committee influence earnings management.Keywords: earnings management, leverage, company size, independent commissioner, audit committee, audit quality

Elderly is synonymous with various declines in health status, especially physical health status. Various theories about the aging process show the same thing. The health status of the elderly which declines with age will affect the quality of life of the elderly. Increasing age will be accompanied by the emergence of various diseases, decreased body function, body balance and the risk of falling. The decline in the health status of the elderly is contrary to the desire of the elderly to remain healthy, independent and able to carry out activities as usual, such as bathing, dressing, moving independently. This activity aims to provide information to the public about the importance of maintaining reproductive health in improving the quality of life. This educational process uses the lecture method with the help of powerpoints and leaflets. The results obtained from this activity are that the youth participating in this service activity become more aware and know more about how to improve the quality of life, especially during this pandemic. The assessment is based on the response and enthusiasm of the participants in receiving the material provided. Including positive responses from participants in answering questions correctly when asked questions by the presenters.

Semangka (Citrullus lanatus.) merupakan buah yang sering dijual dan disajikan dengan cara dipotong setengah atau seperempat bagian. Pada buah semangka potong, sel dapat rusak akibat pengirisan yang menyebabkan proses pembusukan. Buah semangka potong memerlukan perlakuan penyimpanan yang sesuai agar memperlambat proses pembusukannya. Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan variasi wadah dan suhu penyimpanan terhadap waktu pembusukan buah semangka potong. Percobaan dilakukan selama 3 hari menggunakan semangka potong disimpan pada wadah terbuka, plastik wrapping, dan tempat makan serta disimpan pada lemari pendingin dengan suhu 4ËšC dan suhu ruangan 20ËšC 25ËšC. Parameter yang diteliti adalah warna, tekstur, ukuran, dan susut bobot dari buah semangka. Hasil penilitian menunjukkan metode penyimpanan dengan wadah dan suhu yang berbeda berpengaruh terhadap waktu pembusukan buah semangka potong. Metode penyimpanan buah semangka potong yang paling baik adalah disimpan dengan wadah plastik wrapping pada suhu lemari pendingin (4 „ƒ) dengan warna buah semangka potong yang masih merah, tekstur agak lembek, presentase susut bobot paling rendah sebesar 3.3%, serta penurunan ukuran panjang 0.1 cm dan lebar 1 cm.

The growth of the mainstay area in Central Java is expected to be able to provide a positive break-even for the economic growth of the surrounding area or the area behind it (hinterland), through civilizing the sector or sub-sector base as a driver of the regional economy and economic linkages between regions. The main objective of the mainstay area is to accelerate development. The city of Salatiga which is the goal of this service and research based on its location has a strategic location.

Kabupaten Kudus memiliki beragam daya tarik wisata alam dan budaya, salah satunya wisata alam Bendungan Logung di Desa Tanjungrejo yang memiliki keindahan alam serta budaya didalamnya. Bendungan Logung ini sangat diminati oleh para wisatawan terutama wisatawan pecinta alam, karena Bendungan Logung  ini sangat bagus dan indah untuk dinikmati. Tujuan penelitian ini dimaksudkan untuk mengetahui upaya pembangunan pariwisata berkelanjutan yang ada di Bendungan Logung sebagai daya tarik wisata alam dan budaya Lokal. Lokasi yang sangat bisa dijangkau untuk wisatawan membuat Bendungan Logung menjadi wisata favorit untuk melakukan perjalanan wisata bagi wisatawan. Hasil penelitian secara kualitatif menunjukan bahwa bahwa daya tarik wisata alam dan budaya lokal yang ada di Bendungan Logung memiliki potensi alam dan budaya untuk menarik minat wisatawan. Namun disisi lain Pembangunan Pariwisata yang ada di Bendungan Logung ini masih memerlukan pengembangan yang sangat konsisten guna meningkatkan kunjungan wisatawan. Simplan penelitian ini yaitu pemanfaatan potensi wisata alam dan budaya lokal dalam pembangunan pariwisata berkelanjutan Bendungan Logung Kudus dapat menjadi destinasi wisata alam dan budaya local unggulan di Kabupaten Kudus.

The purpose of this study was to determine to what extent the Problem-Based Learning method improved reading comprehension during the second year of MA Muhajirin As'adiyah Kampiri. This study employed a pre-experimental approach to attain its goal. The researcher employed a cluster random sampling technique with a sample of 24 students from classes XII-A. The pre-test and post-test were used to collect data. Problem-Based Learning was used to teach the experimental class. The data was analyzed using the education data analysis formula. The pre-test and post-test results revealed a considerable improvement. It was demonstrated by the fact that the mean score of the students' experimental post-test (77.9) was greater than the mean score of the students' pre-test (41.8), and the post-test T-test value was 0.02, which was less than (α) = 0.05. The treatment causes an improvement in kids' reading comprehension. Problem-Based Learning improves students' thinking skills and encourages them to use their abilities to read literature. So that students participating in Problem-Based Learning could easily understand the texts. As a result, it is concluded that implementing problem-based learning improves students' reading comprehension throughout their second year of MA Muhajirin As'adiyah Kampiri.

The goal of this study was to determine whether or not using the Spider Word Webbing approach could increase students' vocabulary proficiency in terms of form, meaning, and use. The researcher used a pre-experimental design. The sample for this study was 25 students in their second year of Middle School (MTs Muhajirin As'adiyah Kampiri in the academic year 2019/2020) drawn from a population of 95 students using purposive sampling. A vocabulary test was provided before and after treatment to determine the pupils' language mastery. This study found that using the Spider Word Webbing approach increased students' vocabulary mastery at MTs Muhajirin As'adiyah Kampiri. The t-test (9.050) has a higher value than the t-table (2.064), and the degree of freedom (df) is 24. The null hypothesis (H0) is rejected, while the alternative hypothesis (H1) is accepted. The Spider Word Webbing approach is found to be successful in improving students' vocabulary mastery in terms of form, meaning, and use.

The purpose of this study is to determine whether or not the Thematic Learning Approach can significantly improve students' reading comprehension. In this study, a pre-experimental design with one group pretest-posttest was used. This study's population was the third year of MA. Nurul As'adiyah Callaccu, for the academic year 2019/2020, which comprises three classes, The study's overall sample size was 21 students. It was collected using the purposive sampling technique. The reading test and observation checklist were employed as study instruments. The adoption of the Thematic Learning Approach had a substantial influence on students' reading comprehension, according to the findings of this study. It was demonstrated by a t-test value of less than 0.05. The value was (0.00) < (0.05) with a degree of freedom (df) of 20. Based on the study's findings and discussion, the researcher concluded that there was an improvement in the use of theme learning approaches in teaching reading comprehension in the third year of the MA. Nurul As'adiyah Callaccu.

This study's objective is to study how using animated movie might help students improve their writing skills. One class served as the research sample for the pre-experimental methodology used in this study. In the first year of the MA Muhajirin, As'adiyah Kampiri, served as the research sample. Twenty students made up the study's sample. In order to select the sample for the study, the researcher employed the cluster random sampling technique and chose X A. Their understanding of the subject matter for text writing was made simple and enjoyable by the audio and visual mix. It was also acceptable for junior high school kids to get excited and interested in writing in order to hone their descriptive text-writing abilities. Writing tests were used to gather data on the students' descriptive writing abilities, which were then evaluated using SPSS 20. There were noticeable improvements, as seen by the pre-test and post-test results. The pupils' experimental post-test score of (82.11) was greater than their pre-test score, which served as evidence (52.63). The results also revealed that the probability value (0.00) was less than the level of significance (0.05). Based on the findings, the researcher concluded that using animation movies could help students in their first year of MA strengthen their descriptive writing skills. As'adiyah Kampiri Muhajirin.

Sarana Wijaya is a limited liability company for the procurement of construction goods and services founded by Mr. Tri Pudjiarso and Mrs. Anik Purwamti. On December 21, 2009 in Semarang CV. Sarana Wijaya is located at Jl. West Cinde 9 No. 15 Semarang.The purpose and objective of this company is to run a business that is engaged in establishing and operating companies in the construction of buildings, housing, bridges, roads, railways, dams, reclamation, dredging, docks, drainage, and landscaping. (landscaping) and interior design.The research methodology used by the author is desriptive research type and the research specifications used by the author are descriptive qualitative research. The data source used by the author is the premier data source