Stroke is the number one cause of disability and the second cause of death in the world. Blood flow that is not smooth in stroke patients causes hemodynamic disorders including changes in the value of oxygen saturation in the blood (SpO2) which can interfere with the function of internal organs including the heart due to lack of oxygen intake. So we need a system to monitor the oxygen saturation value which can be used as an early indicator in recognizing stroke patients.
This system uses detection of two sensors to measure oxygen saturation in the blood, a microcontroller to process data, a monitor to display data, a buzzer as a warning of the lower limit of measurement and a micro sd card module to store measurement data that has been running. Parameters displayed include the date of measurement, patient ID, SpO2-1, SpO2-2, last SpO2-1 and last SpO2-2. This system will measure and display the SpO2 value of both right and left arms simultaneously. Stroke patients who experience muscle weakness in one hand may experience different values with a hand that does not experience muscle weakness. This study aims to develop an SpO2 monitoring system that will be used to detect stroke patients with non-invasive methods.
The results show that the system has been developed and can be used to measure the patient's SpO2 from both hands simultaneously with a measurement error rate of ±2% for each sensor from standard medical equipment.

Financial statements are very important for investors for making investment decisions. Financial ratios are very useful for predicting the stock price in an enterprise in the future. This is because financial ratios can be used as guidelines for investors regarding the past and future performance. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2018-2020. The population of this research is manufacture companies. Based on the purposive sampling method, the researches obtained 438 samples from 146 companies for 3 years, namely 2018-2020. This study uses panel data analysis techniques and SPPS. The results obtained show that the liquidity variable is a factor that influences the dependent variable in this study. Liquidity has a significant positive effect. And Leverage has a significant negative effect. Meanwhile, the factors that do not affect stock return are profitability and activity variables.

<span class="s20"><span class="bumpedFont20">Urbanisasi yang cepat berkontribusi pada peningkatan timbulan sampah. Timbulan sampah perkotaan merupakan permasalahan kritis dalam hal kesehatan masyarakat. </span></span><span class="s20"><span class="bumpedFont20">Sebagian besar pengelolaan sampah di Indonesia masih menggunakan metode open dumping maupun sanitary landfill. </span></span><span class="s20"><span class="bumpedFont20">Perkembangan wilayah perkotaan surakarta berdampak pada peningkatan volume sampah. Kabupaten Sukoharjo memiliki tempat pembuangan akhir Mojorejo </span></span><span class="s20"><span class="bumpedFont20">namun diperkirakan tidak akan mampu menampung volume sampah pada masa yang akan datang. Konsep tempat pembuangan akhir regional dapat menjadi solusi pengelolaan sampah terpadu perkotaan. Penelitian ini bertujuan untuk menentukan lokasi alternatif tempat pembuangan akhir regional di perkotaan surakarta. Metode penelitian yang digunakan adalah metode spatial multi criteria evaluation berbasis sistem informasi geografis untuk menentukan lokasi ideal pengembangan tempat pembuangan akhir regional. Metode spatial multi criteria evalution telah banyak digunakan untuk membantu menentukan lokasi ideal. Hasil penelitian ini menunjukkan 19,27% dari total luas wilayah Kabupaten Sukoharjo sangat sesuai untuk pengembangan lokasi tempat pembuangan akhir regional. Penelitian ini menunjukkan penggunaan spatial multi criteria evaluation dapat membantu para pemangku kepentingan untuk menentukan lokasi ideal tempat pembuangan akhir berdasarkan kriteria-kriteria tertentu.</span></span>

This study aims to determine whether or not there is an influence of audit quality on the accuracy of company financial reporting at PT.Tri Sapta Jaya, Sibolga Branch. The hypothesis put forward is that there is an influence of audit quality on the timeliness of PT. Tri Sapta Jaya Sibolga Branch. The author uses 20 respondents as a sample taken from 20 populations using the slove formula. The results of the study indicate that there is a positive relationship between audit quality and timeliness of company financial reporting at PT. Tri Sapta Jaya Sibolga Branch and its correlation coefficient is 0.906, so when interpreted on a value scale it can be categorized as very strong. While the coefficient of determination is known that Audit Quality only plays a role of 82.1%, on the Timeliness of Company Financial Reporting at PT. Tri Sapta Jaya Sibolga Branch and the remaining 17.9% is influenced by other factors not examined. The regression equation obtained Y = 5.750 + 0.925X which shows that if you add one unit of variable X (Audit Quality) or a certain value, it will increase the increase in Variable Y (Timeliness of Reporting) by the regression coefficient of 0.925. Based on the results of the Hypothesis Test which was carried out by comparing the t-count and t-table values, it was found that the t-count value was greater than t-table, namely 9.099 > 2.109 and a significance value of 0.000 below ? 5%. Because t count is greater than t table, there is an effect of audit quality on the timeliness of corporate financial reporting at PT. Tri Sapta Jaya Sibolga Branch and the proposed hypothesis was accepted.
Keywords: Audit Quality and Timeliness of Reporting

The purpose of this study is to determine the issuance of family cards for unregistered married couples, as well as the legal consequences of issuing family cards for unregistered married couples from the perspective of state administrative law. In marriage law, unregistered marriage is an unregistered marriage, often only fulfilling the pillars and requirements for a valid marriage according to the Islamic religion, but from a legal point of view it has no juridical power, especially for his wife and children later. One of the Government's breakthroughs related to unregistered marriages is the policy of issuing family cards for unregistered married couples. This policy is a positive step in the context of providing equal protection and rights for citizens, but other problems also accompany the presence of this policy. This research article reviews the issuance of family cards for unregistered married couples and the legal consequences of issuing family cards for unregistered married couples from the perspective of state administrative law. This research is normative legal research with a statutory approach. The results of this study, several additional requirements must be met for unregistered married couples to apply for the issuance of a family card. If the family card has been issued, it is also possible to have administrative impacts on children, wives, and husbands related to population administration.  Tujuan dari penelitian ini untuk menganalisis penerbitan kartu keluarga bagi pasangan kawin siri, serta akibat hukum dari penerbitan kartu keluarga bagi pasangan nikah siri dalam perspektif hukum administrasi negara. Dalam hukum perkawinan, kawin siri merupakan perkawinan tidak tercatat, seringkali hanya memenuhi rukun dan syarat sahnya perkawinan menurut agama Islam, namun dari sisi hukum tidak memiliki kekuatan yuridis, terlebih untuk istri dan anaknya nanti. Salah satu terobosan pemerintah terkait dengan perkawinan siri adalah kebijakan penerbitan kartu keluarga bagi pasangan nikah siri. Kebijakan ini merupakan langkah positif dalam konteks memberikan perlindungan dan hak yang sama bagi warga negara namun problematika lain turut menyertai hadirnya kebijakan tersebut. Artikel hasil penelitian ini mengulas tentang penerbitan kartu keluarga bagi pasangan kawin siri dan akibat hukum penerbitan kartu keluarga bagi pasangan kawin siri dalam perspektif hukum administrasi negara. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan perundang-undangan. Hasil penelitian ini, terdapat beberapa syarat tambahan yang harus dipenuhi bagi pasangan nikah siri untuk mengajukan permohonan penerbitan kartu keluarga. Apabila kartu keluarga sudah terbit, dimungkinkan pula timbul dampak secara administratif terhadap anak, istri, maupun suami berkaitan dengan adminitrasi kependudukan.              

PT. Biru Semesata Abadi is a company engaged in refill drinking water, one of the many drinking water companies in Semarang, and has many branches (10 branches) and one head office in Semarang (in the Bugangan area, East Semarang district), because this company has franchise system. In this case, I will discuss the presence system (presence) of employees of PT. Biru Semesta Abadi, Fatmawati Semarang branch which is still manual (presence made of paper and written by hand) and still encounters many obstacles. This desire arises because this company has difficulties in processing Presence information data, resulting in more and more hardcopy archives and makes it difficult when the company management intends to recap and re-collect data and employee attendance lists. Presence Process that already exists in the Study of PT. Blue Semesta Abadi Semarang can be said that there are still shortcomings because everything is still done manuallyThe use of the Fingerprint method in this employee Presence system application will also make this Presence system more effective and efficient because each employee will only paste one of the employee's fingerprints on the available Fingerprint device where the calculation of the employee's attendance and exit hours will be entered in the database. , then the result of inputting the employee identification number will be the reference for the employee's arrival time.

Stock reports on purchases and sales of a period. useful for helping employees to assess the amount of inequality in the flow of purchases, monitor stock / inventory of goods, and provide reports both purchase reports, sales reports, stock condition reports, and profit / profit reports to management to determine further business policies The process of recording transactions in a conventional or paper-based manner is identical with several weaknesses, namely easily damaged, difficult / long when looking for stored data, difficult / long when it comes to generating reports. These weaknesses can be corrected by implementing computer-based monitoring applications. If the monitoring application is planned/made properly, the computer-based information system is relatively safer. The model to be developed refers to the Research and Development (R&D) model from Borg and Gall and the tools used and the tools used to design the system are use case diagrams, sequence diagrams, activity diagrams, and class diagrams. while the implementation of making stock/inventory monitoring applications is done with PHP web-based programming and databases using MySQL. This application can help and get more accurate information about the stock data of goods that have run out.

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.              

Perkembangan teknologi dan sistem informasi yang sudah marak dilakukan oleh berbagai instansi baik itu di industry, perekonomian, serta pendidikan. Dengan semakin berkembangnya teknologi, kemampuan sumber daya manusia yang dimiliki juga akan semakin dituntut untuk mengalami kemajuan dan peningkatan. Sistem Informasi sekolah merupakan sebuah sarana ataupun  alat yang bisa digunakan oleh sekolah sebagai bentuk peningkatan dalam pelayanan dan kualitas sekolah. Melalui sistem ini, pihak sekolah dapat berinteraksi dengan banyak pihak yang terkait. Sistem adalah suatu rangkaian yang terdiri dari dua atau lebih komponen yang saling berhubungan dan saling berinteraksi satu sama lain. Penelitian ini dilakukan dengan menggunakan metode survei, yaitu data yang didapat yaitu dari hasil pengerjaan proyek pengelolaan website di tiga sekolah yang bekerja sama dengan CV. Akasyah Syahdan Makmur. Wordpress sebagai Content Management Sistem (CMS) untuk sistem informasi sekolah saat ini karena pengelolaannya yang cukup sederhana dan mudah, namun memiliki fitur-fitur yang sangat luas penggunaannya. Sistem informasi merupakan suatu hal yang saat ini sangat perlu untuk disebarluaskan ilmu pengetahuannya. Perkembangan teknologi di dunia pendidikan menghadirkan sebuah upaya peningkatan kualitas ilmu pengetahuan dalam dunia teknologi dengan dibuatnya website-website khusus sekolah.

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.