Ancaman COVID-19 membutuhkan respon cepat agar memutus penularan berkelanjutan. Rumah sakit sebagai salah satu instansi penting dalam pelayanan kesehatan harus mengubah, mengadaptasi, dan memenuhi standar yang harus dicapai dalam mendukung KMK Nomor HK.01.07/Menkes 4641/2021 guna turut andil dalam mempercepat pencegahan dan pengendalian Covid-19 di Indonesia. Penelitian ini bertujuan untuk mengetahui adaptasi strategi yang dilakukan rumah sakit di Indonesia dalam rangka penerapan KMK Nomor HK.01.07/Menkes 4641/2021. Metode systematic review dilakukan terhadap enam artikel yang diperoleh dari dua basis data, yaitu Google Scholar dan Semantic. Hasil dari penelitian ini adalah beberapa rumah sakit di Indonesia telah melakukan panduan kebijakan meliputi penerapan jaga jarak, larangan pengunjung kasus suspek, kasus probable, atau kasus terkonfirmasi positif COVID-19, mengorganisir logistik APD, pengendalian pra rujukan, pengendalian jenazah pasien COVID-19, dan mengatur situasi karantina dan isolasi pasien COVID-19.

Tax aggressiveness is an action that aims to reduce profits taxable through tax planning using either inclusive or does not include tax evasion. Company strategythat is not in line with expectations society and this tax aggressiveness act is detrimental to the government because the government cannot optimize tax revenue.
 The population of this study includes all manufacturing companies in the pharmaceutical sub- sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 8 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.
The results show that: (1) profitability has no effect on tax aggressiveness, (2) independent commissioners have no effect on tax aggressiveness (3) capital intensity has a positive effect on tax aggressiveness (4) leverage have no effect on tax aggressiveness.
 

The purpose of this research study is to discuss the legal protection of workers in the form of work agreements, working hours, overtime mechanisms and wages, company facilities that are the rights of workers, and the safety and health of workers in implementing a remote working system based on labor law in Indonesia. The background of this research stems from technology that continues to develop, workers can do many of their activities only with internet channels that do not require them to be in the office, especially with flexible working hours. This is very important to discuss considering that the remote working system is one of the work systems used by several companies for their workers and is mostly used as a work system in carrying out their business activities after the Covid-19 Pandemic. The research method used is a normative juridical research method using a statutory approach, a conceptual approach, and a comparative approach supported by primary, secondary and tertiary legal materials. With this research, there are research results that show that there is a need for special regulations that regulate and accommodate the rights of workers in the implementation of the remote woking system which can be formed by referring to the rules in other countries.  Tujuan dari penelitian ini untuk membahas perlindungan hukum pekerja berupa perjanjian kerja, jam kerja, mekanisme dan upah lembur, fasilitas perusahaan yang menjadi hak pekerja, serta keselamatan dan kesehatan pekerja dalam penerapan sistem remote working berdasarkan hukum ketenagakerjaan di Indonesia. Latar belakang penelitian ini berawal dari teknologi yang terus berkembang, pekerja dapat melakukan banyak kegiatan mereka hanya dengan saluran internet yang tidak mengharuskan mereka untuk berada di kantor, terlebih dengan waktu kerja yang fleksibel. Hal ini sangatlah penting untuk dibahas mengingat sistem remote working menjadi salah satu sistem kerja yang digunakan oleh beberapa perusahaan terhadap para pekerjanya dan lebih banyak digunakan sebagai sistem kerja dalam menjalankan kegiatan usahanya setelah adanya Pandemi Covid-19. Metode penelitian yang digunakan adalah metode penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan, pendekatan konseptual, dan Pendekatan komparatif yang didukung bahan hukum primer, sekunder dan tersier. Adanya penelitian ini terdapat hasil penelitian yang menunjukan bahwa perlu adanya peraturan khusus yang mengatur dan mengakomodir terkait hak-hak bagi para pekerja dalam penerapan sistem remote woking yang dapat dibentuk dengan mengacu pada aturan di negara-negara lain.  

The purpose of making this journal is to analyze the figure of speech and the meaning contained in the lyrics of Nadin Amizah's song entitled "Like Bones". Researchers are interested in analyzing the lyrics of the song "Like Bones" because it contains words that are both unique and beautiful and have meanings that can be interpreted. In addition, researchers are interested in identifying what figure of speech is contained in the lyrics of the song, because the lyrics of this song have meanings and expectations that want to be informed directly and indirectly. After that, the procedure used in this research is a qualitative descriptive procedure, which is a procedure with the method of analyzing information and the results of the information after it is processed into the form of descriptive text. The subjects analyzed were in the form of song lyrics titled "Like Bones". The results of the analysis of the lyrics of this song show that there are personifications, rhetorical figures of speech, and paradoxical figures of speech. The meaning and meaning contained in lyrics of the song "Like Bones" is the story of someone good at hiding wounds even though he is often seen laughing.

<p>Researchers want to prove the ratio of debt as well as turnover from inventory, receivables, working capital and also company size to liquidity and its impact during the covid-19 pandemic. The research sample uses basic Chemical industry and consumer goods listed on the IDX for the fourth quarter of 2019 to the first quarter of 2020. This research is quantitative research and secondary data consisting of quarterly financial reports on the IDX. Sampling was carried out using purposive sampling method and produced 135 samples of companies. The method used is the panel data regression analysis method. The results of the analysis show that only the debt ratio has a significant negative reaction on liquidity. Company size, accounts receivable turnover, inventory turnover and working capital turnover are not significant because the increase or decrease in the variable does not affect the level of liquidity. During this covid-19 pandemic, there is no change in the relationship between each independent variable to liquidity.</p>

Badan Usaha Milik Desa (BUMDes) memiliki peran penting dalam meningkatkan perekonomian desa dan meningkatkan usaha masyarakat dalam mengelola potensi ekonomi desa. Oleh karena itu, diperlukan pengelolaan keuangan BUMDes yang transparan dan akuntabel. Pengelolaan BUMDes diperlukan adanya sosok pemimpin yang dapat mendorong terciptanya tata kelola yang baik. Pemimpin diharapkan dapat menjadi panutan dalam mengimplementasikan nilai-nilai pembentukan BUMDes untuk kesejahteraan masyarakat. Penelitian ini bertujuan untuk mengeksplorasi peran kepemimpinan dalam mewujudkan akuntabilitas dan transparansi keuangan BUMDes dengan menghubungkannya melalui dua gaya kepemimpinan, yaitu gaya kepemimpinan transformasional dan transaksional. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan studi kasus pada BUMDes Samirono Mandiri. Peran pemimpin sangat penting, terutama jenis kepemimpinan transformasional, gaya kepemimpinan transformasional dapat memberikan inovasi dan mampu membangkitkan semangat anggota masyarakat untuk terlibat aktif dalam operasi BUMDes. Selain itu, pencapaian akuntabilitas dan transparansi dapat memenuhi kebutuhan seluruh pemangku kepentingan yaitu masyarakat, pengelola, dan pemerintah desa yang dalam hal ini memiliki kewenangan penuh dalam mendukung BUMDes.

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management   at   the   Faculty   of   Economics,    Indonesian   Christian University,  Toraja.  This  research  utilizes  quantitative  methodologies. There  are 1,845  students  enrolled  in the Faculty  of Economics  at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires  utilizing the probability sampling approach, proportionate  stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the  study  indicated  that  financial  literacy  did  not  have  a  significant positive influence on the personal financial management of students, whereas the hedonistic  style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.

Background : According to WHO, every day in 2019 around 810 women died, by the end of the year 295,000 people from 94% of them were in developing countries. The direct cause of maternal death by 90% are complications that occur during delivery and after delivery. Chronic Energy Deficiency is a condition caused by an imbalance in nutritional intake between energy and protein, so that the nutrients needed by the body are not fulfilled. Based on the results of the Nutrition Status Monitoring in 2017, it was found that the percentage of pregnant women with chronic energy deficiency in Indonesia was 14.8%. The prevalence of CED in pregnant women in Indonesia based on Riskesdas data in 2018 is 17.3% and based on the Indonesian Health profile that the incidence of CED in pregnant women in 2019 is 17.9%
Objective : Knowing the relationship between age and the incidence of chronic energy deficiency (KEK) in pregnant women
Methods : Analytical with cross sectional approach. The sample in this study were all maternity mothers registered in the register from March 2021 to May 2022 as many as 224 people (total sampling).
Results : The distribution of the frequency of CED incidence in pregnant women is 366.6%. Age of pregnant women mostly aged 20-35 years 69.2%, LBW 3.6% and 3.1% bleeding. There is a significant relationship between age and the incidence of CED in pregnant women with a p value of 0.000.
Conclusions and Suggestions: There is a significant relationship between age and the incidence of CED in pregnant women. It is expected that health workers, especially midwives, provide counseling to pregnant women about nutritional needs during pregnancy.

      Dengue Hemorrhagic Fever (DHF) is an acute viral-febrile disease, often characterized by headache, bone or joint pain and muscle, and rash as a symptom. In Indonesia in 2011 there were 65,432 cases with 595 deaths. East Java Province has determined outbreaks of DHF since 2015 in 37 districts / cities, with a total of 3,136 cases of dengue fever and 52 deaths. Pasuruan Regency is one of Kabupeten in East Java with the highest death rate from DHF compared to other regencies or cities, which is 28 people in 2020. There are many factors that can affect, pray the only environment and vector. The purpose of this research is to see the relationship of environmental factors and vector with the incidence of DBD in Pasuruan Regency. This research is an observational research with case control design. The sample in this research were 76 respondents consisting of 38 case groups and 38 control groups representing from 3 sub-districts in Pasuruan Regency (Gempol, Beji and Kraton Sub-district). Data analysis with Chi-Square test. The results showed that there was a relationship between water pH in house (p = 0.005, OR = 5,343), indoor air temperature (p = 0.046, OR = 3,221), air humidity in house (p = 0.049, OR = 3,923) and presence of larvae (p = 0.037, OR = 3.032) with the incidence of DHF in Pasuruan Regency. The most influential factor in increasing the risk of DHF incidence in Pasuruan Regency is the pH of water, the temperature inside the house and the presence of larvae around the house. It needs cross-sector cooperation to pay attention to the condition of environmental sanitation so it will not be a good place for Ae mosquito development. aegypti. Providing counseling to people who focus on the source of the problem, and the community in order to prevent the occurrence of transmission of DHF by breaking the chain of transmission.

Penelitian ini bertujuan untuk mengetahui pengaruh faktor finansial, faktor psikologis, faktor sosial, dan faktor fisik terhadap kepuasan kerja PNS menghadapi masa pensiun di Pemerintah Kabupaten Batang. Populasi yang digunakan dalam penelitian ini adalah seluruh Pegawai Negeri Sipil Pemerintah Kabupaten Batang yang akan pensiun pada tahun 2023 dengan BUP (Batas Usia Pensiun) 58 tahun, dengan jumlah sampel 125 orang, teknik pengambilan sampel yang digunakan adalah purposive sampling. Sumber data yang digunakan adalah data primer, dengan metode pengumpulan data menggunakan kuesioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa dari analisis regresi linier dinyatakan bahwa faktor finansial, faktor sosial, dan faktor fisik berpengaruh positif terhadap kepuasan kerja, sedangkan faktor psikologis berpengaruh negatif terhadap kepuasan kerja. Nilai koefisien determinasi yang diperoleh sebesar 0,793, artinya faktor finansial, faktor psikologis, faktor sosial, dan faktor fisik dapat menjelaskan variasi variabel kepuasan kerja sebesar 79,3%. Hasil pengujian hipotesis dengan menggunakan uji statistik t menunjukkan (1) faktor keuangan berpengaruh positif dan signifikan terhadap kepuasan kerja PNS menghadapi masa pensiun, (2) faktor psikologis berpengaruh negatif dan signifikan terhadap kepuasan kerja PNS menghadapi masa pensiun. , (3) faktor sosial berpengaruh positif dan signifikan terhadap kepuasan kerja PNS menghadapi pensiun, dan (4) faktor fisik berpengaruh positif dan signifikan terhadap kepuasan kerja PNS menghadapi pensiun.