The phenomenon of fraud in financial reports has become a global issue that affects market integrity and investor confidence. This study aims to identify fraudulent practices in PT Asabri (Persero)'s cash flow reports with a focus on cash flow shenanigans techniques. The research method uses forensic analysis and investigative audits of Asabri's financial reports from 2012 to 2017. The research results show indications of cash flow manipulation through the cash flow shenanigans no. 1, 2, and 3. This study highlights the importance of understanding and monitoring transparent and accurate accounting practices in public companies. Irregularities in financial statements not only harm investors, but can also create overall market instability. This study also highlights the need for tighter supervision and regulation of public financial reporting, especially in the state-owned pension and insurance sectors. Overall, the findings of this article can not only increase awareness of the risks of fraud in financial reporting, but can also serve as a guide for regulators and practitioners in efforts to prevent and detect similar practices in the future.

Phosphate solubilizing bacteria and IAA-producing bacteria are bacteria that can help plant growth through their use by increasing the availability of phosphate (P) in the soil and helping plants absorb nutrients in the soil. This study aims to determine the effect of phosphate solubilizing bacteria and IAA-producing bacteria isolated from peat soil on the germination of corn (Zea mays L.) plants grown on peat soil.  This research was conducted from June to September 2023 with a completely randomized design (CRD). Testing the effect of phosphate-solubilizing and IAA-producing bacteria was carried out using the method of soaking seeds and watering bacterial suspensions on plants.  The results showed that A5 treatment had a significant effect on the number of leaves parameter, with A5 treatment (Bacillus cereus PF12, P13 and PF16 + Pseudomonas stutzeriIAA1) producing a germination percentage (100%), the number of leaves (5.09 strands) while the parameters of plant height and root length showed that all treatments were not significantly different.







 
 

Background: Hypertensive Disease in Pregnancy (HDK) is a vascular disorder that occurs during pregnancy, arises during pregnancy or in the postpartum periode, and is one of the most common causes of maternal death. Objective: this study was to determine how factors of having a history of hypertension, obesity, and using hormonal birth control impact the incidence of hypertension Disease in pregnancy (HDK). Metodes: the research approach used was analytic observation with a croos sectional design. This study involved 332 pregnant women who come to the Health Center. A sampel random sampling technique, with a sample size of 183 was used. In this study, the independent variables were history of hypertension, obesity, and hormonal birth control use; the incidence of HDK was the dependent variable. Data was collected using a documention study approach with an observation sheets. To analyse the data, a logistic regression statistical test was used with an error rate of ? 0.05. The results showed that pregnant women with HDK were exposed to hypertension 45.6%, and hormonal birth control by 36.3%. The result of bivariate analysis of hypertension history with HDK is o.o1 < ? 0.05, and the variable of obesity with HDK is 0.024 < ? 0.05 and the variable of hormonal birth control history with HDK is 0.21% < ? 0.05. The conclusion of the results showed that of the three factors contributing to the incidence of HDK, only the history of hypertension and obesity had a significant influence, with a history of hypertension accounting for 9.9% of HDK cases. Therefore, it is recommended that Strengthing Integrated Antenatal care for increasing the role of mindwives and general practitioners in better screening of pregnant women at risk.

Background: Stunting in toddlers can have an impact on children's health and intelligence in the future, such as the body's resistance to infections or viruses and decreased academic performance. Objective: to train posyandu cadres in improving anthropometric measurement skills in toddlers. Method: The method used in this activity is providing materials, training and simulation of anthropometric measurements. The targets for this activity are posyandu cadres from RW 03, Pulo Gebang Village. This community service activity will be carried out in August 2024 at the RW 03 hall, Pulo Gebang Village. Results: the implementation of this community service resulted in an increase in posyandu cadres' understanding of stunting and anthropometric measurement methods with good understanding from 2% to 76%. Cadres with sufficient understanding are 24%. Conclusion: Improving the skills of posyandu and KIE cadres regarding stunting can improve stunting prevention efforts.

Pemodelan gedung tahan gempa yang sangat umum digunakan ialah pemodelan dua tahap yaitu pemodelan terpisah antara struktur atas yang didesain fleksibel dengan struktur bawah yang didesain dengan jepit atau kaku. Pemodelan ini sangat praktis karena menganggap struktur berada diatas perletakan yang kaku dengan cara mengabaikan perilaku tanah yang fleksibel. Pada aktualnya struktur bertumpu pada tanah yang bersifat fleksibel dan dapat berdeformasi. Metode lain yang dapat digunakan agar mendekati kondisi aktual ialah dengan cara memodelkan struktur secara lengkap tanpa pemisahan struktur atas dan struktur bawah dengan mengikutsertakan interaksi tanah-struktur. Pemodelan ini menggunakan jenis tumpuan spring untuk merepresentasikan fleksibilitas tanah. Spring ini memiliki nilai yang besarnya tergantung dari daya dukung ultimate dari pondasi gedung tersebut. Pada penelitian ini suatu gedung 6 lantai dengan menggunakan struktur beton bertulang dianalisis dengan pemodelan tumpuan jepit dan tumpuan spring dengan prosedur analisis yang sama yaitu prosedur linear dinamis respon spektra. Karena menggunakan analisis prosedur yang sama, maka hasil dari analisis kedua pemodelan tersebut dapat dibandingkan. Adapun parameter yang akan dibandingkan yaitu periode fundamental struktur, gaya geser dasar, gaya geser per lantai, dan simpangan antar tingkat. Hasil dari penelitian ini membuktikan bahwa hasil desain dari pemodelan dengan tumpuan spring lebih ekonomis daripada hasil pemodelan dengan tumpuan jepit.

This study aims to analyze the role of the State Administrative Court Procedure Law (PTUN) in protecting citizens' rights against decisions of state administrative officials that are considered detrimental. In the context of a state of law, PTUN functions as a control mechanism against actions of administrative officials that are not in accordance with the law. The research method used is a qualitative approach, with data collection through literature studies, and analysis of PTUN decision documents. The results of the study indicate that PTUN plays an important role in upholding the principles of a state of law and providing legal protection for citizens. However, there are still challenges in its implementation, such as the slow trial process, lack of public understanding of PTUN procedures, and limited access to legal aid. To overcome these challenges, an increase in the number of judges, broader legal education for the public, and better access to legal aid services are needed. In conclusion, PTUN procedural law plays a vital role in ensuring that decisions of state administrative officials can be tested and legally accounted for, thus providing effective protection for citizens.

This research explores the experiences of nurses in carrying out their main duties and functions at the Panamas Community Health Center. Qualitative methods with a phenomenological approach are used to gain an in-depth understanding of this phenomenon. Data was collected through in-depth interviews with 12 nurses selected by purposive sampling. Data analysis using the Colaizzi method produced five main themes: (1) Nurses' activities in health services, (2) Tasks carried out by community health center nurses, (3) The importance of good health program management, (4) Management of duties and authority in health services, and (5) Shortage of health and non-health personnel and multifunctionality in health services. Research results show that nurses often have to take over the roles of doctors, administrative staff, and pharmacists due to limited human resources even though these tasks should not be their responsibility. This causes nurses to lose focus in carrying out their main duties, nurses feel that their main role as care providers is disturbed. Nurses also run various health programs and serve as physician assistants, although these roles often exceed their duties. The importance of good health program management was emphasized, as many participants experienced difficulties in achieving targets, reporting and patient monitoring. Management of tasks and authority includes handover of tasks, delegation of daily tasks, and delegation of authority, however socialization to staff has not been comprehensive. Lack of human resources causes nurses to carry out multiple roles which hinders their professional development. This research recommends strengthening competency and further training for nurses, increasing legal awareness regarding the delegation of authority, integrating health management education in the nursing curriculum, as well as increasing the number and qualifications of human resources in community health centers.

Aborsi merupakan isu yang menjadi perdebatan dalam dinamika kehidupan sosial. Perdebatan aborsi didasari oleh beragam nilai dan norma yang berlaku di masyarakat. Salah satu faktor utama yang mempengaruhi adalah kerangka kebijakan hukum aborsi yang berlaku di Indonesia termasuk di Purwokerto. Pergeseran konstruksi sosial aborsi berkaitan dengan hak asasi manusia, kebijakan hukum, dan nilai moral sehingga dapat mengubah pandangan, pemahaman, dan perilaku masyarakat. UU yang dijadikan acuan adalah UU Kesehatan Tahun 2009 dan KUHP. Penelitian ini mendeskripsikan pergeseran konstruksi sosial aborsi di Purwokerto dengan sasaran pada pelaku aborsi, orang yang dekat dengan pelaku aborsi, serta masyarakat umum. Hasil penelitian menunjukkan tiga aspek utama: (1) perubahan pandangan dan pemahaman aborsi akibat nilai moral, situasi kehamilan, dan akses informasi budaya luar; (2) konstruksi sosial yang dipengaruhi kebijakan hukum seperti kriminalisasi dan pembatasan legalisasi aborsi; (3) bentuk pergeseran konstruksi sosial yang mencakup keterbukaan dalam membahas aborsi, kritik terhadap kebijakan aborsi, dan penerimaan pelaku aborsi di masyarakat.

This research explains the history of beggars in Surakarta. This topic selection was motivated by the scarcity of written studies discussing these events in local history as well as undisclosed primary sources. The problem in this research is how the history of beggars in the narrative of alms Paku Buwono X. In this thesis research, the author collects and compiles data through library research in the form of archives, books, journals, newspapers, articles, websites related to this research. The results of this study indicate that the mention of the term beggar originated from alms on Thursday by the tenth king of the Surakarta Sunanate. On Thursday, Paku Buwono X will leave the palace to see the condition of his people and give udhik-udhik to his people who are neatly lined up along the road with his hands raised. Paku Buwono X is a generous king, on Thursday Paku Buwono X will tour several places inhabited by poor people who expect from other people's gifts. The mention of the term beggar originated from the activity of giving alms on Thursday by the tenth king of the Surakarta Sunanate. On Thursday, Paku Buwono X will leave the palace to see the condition of his people and give udhik-udhik to his people who are neatly lined up along the road with his hands raised.In the Malay dictionary in 1939 there is the word kemis = day, which then becomes the word begging, begging, begging, starting from the word kemis which means Thursday, begging which means wishing for blessings on Thursday, begging by raising your hand, begging and being the beggar we know today.

The study of this paper discusses the ethical political policy of the Dutch colonial government towards the existence of Islamic educational institutions in the archipelago, the discussion of the research of this paper to find out how the history of the existence of Islamic educational institutions in the archipelago, the ethical politics of the Dutch colonial government, and the influence of ethical political policies on Islamic educational institutions. Islamic education in Indonesia has emerged and developed in various forms of various institutions, such as Islamic boarding schools, madrasas, surau, and musholah. In its development, Islamic education in Indonesia is characterized by the emergence of various educational institutions gradually, ranging from very simple ones, to stages that are considered modern and complete. The goal is not only to enrich the treasures of science with Islamic nuances, but also as a reference and comparison material for Islamic education managers in the following periods. This is in line with the principle generally adopted by the Indonesian Islamic community, which is to maintain the good traditions of the past and take new good traditions again. In this way, the efforts to develop Islamic educational institutions will not be radically rooted in their culture. The ethis politics or the politics of revenge of the Dutch colonial government to the Indonesian colonial people is a policy of the Dutch royal government to repay the sacrifices of the Indonesian people during the implementation of the cultuur stelsel or forced planting system. the people of the archipelago.