In an entity or company to support the creation of good financial reports must have a good internal auditor. Internal auditors within the company play a role as a party that evaluates and provides input so that the financial statements to be presented are of high quality. An independent attitude must be possessed by an auditor. Competent auditors are also needed to be able to produce quality audit reports. This research was made to provide knowledge about the effect of independence and competence on audit quality. The research method used is a literature review. The results of the research show that independence and competence have a significant impact on audit quality.

Tax avoidance is a strategy that aims to minimize corporate tax on pre-tax profit. This study aims to provide empirical evidence regarding the effect of company size, profitability, independent commissioners, and institutional ownership on tax evasion during the Covid-19 pandemic. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange for the 2020-2021 period. By using purposive sampling technique, data were obtained from 74 companies so that 148 observations were obtained. This study shows the results that manufacturing sector companies listed on the IDX during the pandemic period, namely 2020-2021, several factors from financial performance and corporate governance influence the company's tax avoidance actions. The financial performance represented by the variable firm size and profitability shows a positive effect on tax evasion. In corporate governance, independent commissioners and institutional ownership have a negative effect on tax avoidance. 

Executive Information Systems (ISE) have become an integral part of modern corporate management, providing executives with relevant and immediate information to support decision making. This journal discusses the implementation of the Executive Information System in the employee payroll process using the Microsoft Visual Studio 2010 development environment and SQL Server database. This research includes the design, development and implementation of an Executive Information System application for the employee payroll department. The system development methodology focuses on requirements analysis, application design, coding, testing, and implementation. Microsoft Visual Studio 2010 is used as the primary development environment, providing powerful tools for building intuitive and efficient user interfaces. SQL Server database is used as an integrated and secure data storage. This application is designed to manage payroll information, including employee personal data, salary history, salary deductions and bonuses. The advantages of this system include the ability to provide real-time information to executives, increase the efficiency of human resource management, and support faster and more accurate decision making in the context of employee payroll.

Diare adalah suatu penyakit yang ditandai dengan perubahan bentuk dan konsistensi feses yang lembek sampai cair dan bertambahnya frekuensi buang air besar lebih dari 3 kali atau lebih dalam sehari yang mungkin dapat disertai dengan muntah atau feses yang berdarah. Perilaku Hidup Bersih Sehat (PHBS) merupakan perilaku mengusahakan pola hidup sehat bagi individu, keluarga atau masyarakat untuk meningkatkan, memelihara dan melindungi kesehatan, mental dan spiritual. Penelitian ini untuk mengetahui gambaran (PHBS) terhadap kejadian diare dengan indikator air bersih, mencuci tangan, jamban sehat dan pengelolaan sampah terhadap kejadian diare pada anak sekolah di SDN Total Persada. penelitian ini adalah probability sampling dengan cara simple random sampling, sampel pada penelitian ini berjumlah 109 responden. Analisis data menggunakan chi-square. Yang dilakukan di SDN Total Persada, bahwa ada hubungan antara gambaran (PHBS) terhadap kejadian diare memiliki p-value sebesar (0.000). Banyak siswa- siswi penderita diare yang jarang melakukan mencuci tangan dan sering makan jajanan sembarangan di SDN Total Persada. Pihak sekolah diharapkan melakukan adanya penyuluhan perilaku hidup bersih dan sehat agar siswa dan siswi tidak mengalami adanya kejadian diare.

Background: Pulmonary tuberculosis (pulmonary TB) is a chronic infectious disease caused by the bacterium Mycobacterium tuberculosis. Mycobacterium tuberculosis is a bacterium that causes tuberculosis infection which is transmitted by droplet splashes and becomes a vector of transmission when a person interacts physically. Objective: This study aims to determine the relationship between the level of knowledge and motivation with adherence to taking anti-tuberculosis medication at An-Nisa Hospital Tangerang. Methods: This study used descriptive analytic quantitative research with a cross sectional approach. The sampling technique used was purposive sampling method, where this technique selected subjects in a population that matched the criteria as a sample, namely pulmonary TB patients who were undergoing initial and advanced treatment at An-Nisa Hospital, Tangerang, totaling 102 respondents. Data analysis was performed using the chi-square test. Results: The results of the respondent's data processing showed that the level of knowledge with adherence to taking anti-tuberculosis medication showed a significant relationship with value (p-value 0.021), and motivation with adherence to taking anti-tuberculosis medication showed a significant relationship with value (p-value 0.027 ). Conclusion: It can be concluded that there is a relationship between the level of knowledge and motivation with adherence to taking anti-tuberculosis medication in patients with pulmonary TB. Therefore, to reduce the occurrence of drug-resistant TB, efforts should be made to increase adherence to treatment in TB patients, either through the method of providing direct motivation or through counseling about pulmonary TB disease.

Pendahuluan: Sanitasi Total Berbasis Masyarakat (STBM) merupakan tanda peningkatan kesehatan masyarakat menuju kemandirian higiene dan sanitasi yang maksimal. Pelaksanaan program STBM terdiri dari lima pilar, yaitu: hentikan buang air besar sembarangan (BABS), cuci tangan pakai sabun (CTPS), bersihkan air dan makanan rumah tangga (PAM RT), pembuangan limbah cair rumah tangga yang benar dan aman. Tujuan: Untuk mengetahui Hubungan Tingkat Pengetahuan dengan Pelaksanaan Sanitasi Total Berbasis Masyarakat (STBM) Di Desa Rajeg Mulya Tahun 2023. Metode: Metode penelitian ini adalah penelitian deskriptif dan analisis kuantitatif dilakukan dengan menggunakan metode cross sectional. Teknik Sampel: Teknik yang digunakan adalah total sampling. Jumlah Sampel: Sampel berjumlah 42 responden. Analisis data: Analisis data menggunakan chi square. Hasil Penelitian: Hasil penelitian yang dilaksanakan di Desa Rajeg Mulya, bahwa ada hubungan antara tingkat pengetahuan dengan pelaksanaan Sanitasi Total Berbasis Masyarakat (STBM) memiliki p-value sebesar (0.000). Pengetahuan masyarakat tentang pelaksanaan program Sanitasi Total Berbasis Masyarakat (STBM) di desa Rajeg Mulya masih kurang.
 
Kata Kunci: Tingkat Pengetahuan, Pelaksanaan Sanitasi Total Berbasis Masyarakat (STBM).

Efforts to prevent drug abuse will be able to live with the encouragement of parents. The Center on Addiction and Substance Abuse (CASA) suggests that key families to prevent drug addiction, and the social environment, provide ethical, moral and counseling, teaching and training according to adolescent self-development. The purpose of research to determine the influence of family and social relationships against drug abuse prevention in Kuta Baro Aceh Besar. Correlative research design with cross-sectional approach. The number of samples is 68 respondents. The result of univariate research shows that as many as 54,4% respondent with family is not harmonic, 52,9% respondent with negative social environment, 51,5% respondent with negative drug abuse prevention. Bivariate results show that there is a family relationship with the action of prevention of drug abuse in Cot Yang District of Aceh Besar Regency with P value = 0,031 and there is social environment relation with the action of prevention of drug abuse in Gampong Cot Yang Sub-district of Aceh Besar Regency with p value = 0.035. It is suggested that the Geuchik Gampong can work together with religious leaders and youth of the village to provide information for adolescents about the dangers of abuse.

Penelitian  ini  bertujuan  untuk  mengetahui  Penerapan  metode  Luring terhadap  peningkatan  Kemampuan Menulis Teks Argumentasi Pada Siswa  Kelas X SMA Negeri Lawe Sumur Tahun Pembelajaran 2021/2022. Jumlah Sampel dalam penelitian ini siswa 20 yaitu kelas X IPA 1 . Urutan dari kegiatan awal sampai dengan penutup merupakan metode penelitian pre-eksperiment dengan desain penelitian one group pretest posttest design. metode tersebut menggunakan desain penelitian   dengan   melakukan   pretes,   perlakuan,   dan   postes.Adapun   hasil penelitian dan pembahasan yang telah diuraikan pada bab terdahulu maka dapat disimpulkan bahwa Penerapan Metode Luring Sebagai Kemampuan Menulis Teks Argumentasi pada Siswa Kelas X SMA Negeri Lawe Sumur Tahun Pembelajaran 2021/2022. Hal itu terbukti dari nilai rata-rata tes awal Pembelajaan Menulis Teks Argumentasi siswa adalah sebesar 54.75 dengan standar deviasinya sebesar 5.35 dan mengalami peningkatan nilai hasil tes akhirnya dengan nilai rata-ratanya sebesar 79.50 dengan standar deviasinya sebesar 3.69 Berdasarkan data hasil tes awal dan tes akhir siswa tersebut dan jika dikaitkan dengan nilai KKM bahasa Indonesia untuk SMA sebesar  75, maka Kemampuan Menulis Teks Argumentasi untuk tes akhir siswa termasuk dalam Kemampuan baik. Selain  itu,  pada  nilai  tobservasi  >  ttabel  yakni  15.95  >  2,09  maka  dengan demikian dari hasil pengujian hipotesis di atas diperoleh kesimpulan bahwa ada Peningkatan   Penerapan   Metode   Luring   Sebagai   Peningkatan   Kemampuan Menulis Teks Argumentasi pada Siswa Kelas X SMA Negeri Lawe Sumur Tahun Pembelajaran 2021/2022

Inflation and unemployment are the absence of quality economic development which are persistent and difficult challenges for the State of Indonesia. Judging from the absence of the Phillips curve in Indonesia, there is no correlation between inflation and unemployment. The trend of the Phillips curve stems from the correlation between unemployment and economic expansion. It depends on the state of the economy to determine which unemployment and inflation to tackle first. Reducing unemployment should be a national priority, which requires macro and micro policies.
 
 

The period from infancy in the womb to the first few years of birth is known as the Golden Age, which is a golden period in growth and development in human life. The Golden age is also known as a critical time which, if not used properly, will cause permanent damage. Nutritional intake has an important role in the Golden Age period. Not fulfilling adequate nutritional intake at this time will greatly affect the growth and development of children. The provision of complementary food for ASI (MP-ASI) is one of the factors that can influence this growth and development. Given the importance of nutritional intake during this golden period of child development, it is necessary to provide complementary feeding education to mothers. As the smallest and foremost structure in government health services, posyandu cadres are expected to be able to empower mothers to pay attention to children's health, especially in providing MP-ASI. This community service was carried out with the target of posyandu cadres in Padanglampe Village, Pangkep Regency, South Sulawesi. This community service activity uses an action research approach. This activity succeeded in increasing the knowledge and attitudes of the cadres which were measured using questions before and after the intervention. Sustainability coaching is needed for cadres in order to obtain updated knowledge and skills, especially those related to balanced nutrition, so that they have sufficient provisions in empowering family nutrition.