Penelitian ini bertujuan untuk mengetahui mengetahui besarnya hubungan Pembelajaran Pendidikan Agama Kristen dengan Spiritualitas Siswa Kelas XI SMA Negeri 1 Tinada Kabupaten Pakpak Bharat Tahun Pembelajaran 2022/2023, dengan hipotesa terdapat hubungan yang positif dan signifikan antara Pembelajaran Pendidikan Agama Kristen Dengan Spiritualitas Siswa Kelas XI SMA Negeri 1 Tinada Kabupaten Pakpak Bharat Tahun Pembelajaran 2022/2023. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dan inferensial, dengan populasi seluruh siswa kelas XI SMA Negeri 1 Tinada yang berjumlah 242 orang dengan sampel berjumlah 52 orang. Data dikumpulkan dengan angket tertutup, dengan jumlah pertanyaan sebanyak 31 item yang  disusun berdasarkan indikator sesuai teori ahli. Hasil analisis data menunjukkan bahwa terdapat hubungan yang posiitif dan signifikan antara Pembelajaran Pendidikan Agama Kristen Dengan Spiritualitas Siswa Kelas XI SMA Negeri 1 Tinada Kabupaten Pakpak Bharat Tahun Pembelajaran 2022/2023 hal ini dibuktikan rhitung>rtabel sebesar 0,696 > 0,297 dan thitung>ttabel sebesar 6,853 > 2,021 artinya Ho ditolak dan Ha diterima.

This study was conducted to determine the factors that influence the dependent variable, namely tax avoidance. The independent variables used in this study are profitability, executive compensation and capital intensity. The research data used is secondary data taken from the annual report on the Indonesia Stock Exchange (IDX) for 2017-2020. The population of this research are property and real estate companies. Based on the purposive sampling method, the researches obtained 136 samples from 34 companies for 4 years, namely 2017-2020. This study uses panel data analysis techniques and Eviews program tools. The results obtained show that the executive compensation variable is a factor that influences the dependent variable in this study. Executive compensation has a significant positive effect. Meanwhile, the factors that do not affect tax avoidance are profitability and capital intensity variables.

Bayi memiliki tiga kebutuhan yang harus dipenuhi oleh orang tua, yaitu kebutuhan fisik-biologis yang berguna untuk pertumbuhan otak, sistem sensorik, serta motorik. Kecerdasan emosi interpersonal dan intrapersonal melalui kebutuhan kasih sayang, serta kebutuhan stimulus atau rangsangan untuk meningkatkan mekanisme kerja system sensorik dan motoric. Hal terpenting dalam tumbuh kembang anak adalah adanya rangsangan atau stimulus. (Maharani, 2017). Penelitian ini bertujuan untuk mengetahui Pengaruh Pijat Bayi Terhadap Peningkatan Berat Badan Pada Bayi Umur 3-6 bulan Di Puskesmas Perawatan Lawe Parbunga Kabupaten Aceh Tenggara Tahun 2022. Penelitian ini menggunakan desain penelitian quasi eksperimen dengan rancangan non equivalen kontrol group, jumlah Populasi  dan sampel yaitu semua bayi umur 3-6 bulan di Puskesmas Perawatan Lawe Parbunga Kabupaten Aceh Tenggara yaitu sebanyak 34 Orang menggunakan metode total sampling pada bulan Februari-Mei 2022. Analisis menggunakan Microsoft excel dan Paired Test tingkat signifikasi adalah 0,05 dengan confidence interval (CI) 95%. Berdasarkan hasil uji statistic dengan menggunakan paired t test didapatkan  t = 6.610. Oleh karena t hitung (6.610)  > t tabel (2.0345) maka HO ditolak dan Ha diterima. Terdapat pengaruh pijat bayi terhadap peningkatan berat badan bayi di Puskesmas Perawatan Lawe Parbunga Kabupaten Aceh Tenggara Tahun 2022. Diharapkan dapat sebagai informasi tetang simulasi pijat bayi dalam membantu meningkatkan berat badan pada bayi.

This writing is base on the problem of  the pastor’s inability the church to implement an effective community development program. Moreover, if this judged based on implementation of the chuch’s vision and mision, many churches are not accurate incarrying out spiritual formation properly. Another problem is the lack of time the congregation participates in a coaching program implemented in the church will affect the congregation’s lack of knowledge and understanding of God’s word, this will affect the spiritual quality of the congregation. The research method used in this paper is a descriptive qualitative study of literature by examining various literatures relating to subject matter discussed. Through in-depth study and analysis, it is hoped that the pastors will provide concrete steps in planning and conducting effective coaching of church members. The result of this reseach to provide strategic steps and models of spiritual formation that are accurate and measurable and are able to increase the understanding of God’s word and make the spiritually mature as measured by changes in behaviour.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

Keripik merupakan salah satu oleh-oleh  khas Lampung yang cukup populer. Industri Rumah Tangga pengolahan keripik di Jalan Pagar Alam menjadi sentra Industri yang paling banyak dikunjungi.  Permasalahan dari IRT keripik ini adalah Limbah buangan yang belum dikelola dengan baik. Limbah Buangan IRT keripik sangat berpotensi untuk dibuat anti mikroba alami yang bernilai jual tinggi, diversifikasinya dapat berupa produk pengawet pangan. Tujuan pengabdian ini adalah 1) transfer teknologi/hasil riset; 2) memecahkan masalah limbah buangan Mitra. Metode yang dilakukan diantaranya ceramah dan diskusi diseminasi hasil riset, pendampingan pengolahan limbah buangan menjadi produk pengawet pangan. Kegiatan diseminasi hasil riset ini diharapkan dapat menyelesaikan permasalahan limbah buangan Mitra dan menghasilkan produk samping yang memiliki nilai jual. Prosentase peningkatan pengetahuan dan pemahaman materi setelah kegiatan pengabdian adalah pemanfaatan limbah buangan (40%), pembuatan pakan (50%), pembuatan anti mikroba alami (40%), pembuatan soft soap (80%),  pembuatan sabun cair (70%).