Tanjung Pinang is one of the sub-districts in Pahandut District, Palangka Raya City, Central Kalimantan Province, Indonesia. The role of students in community service or what is usually called real work lectures (KKN) increases the value of the quality of Islamic religious education. With the knowledge they have and the presence of KKN students, they have a significant impact in the religious field.  The strategy used in implementing this activity is to plan and optimize joint activities to follow up on ideas that arise. From this plan, it will be identified who will coordinate and who should be responsible for each stage of the activity. The role of students in improving the quality of Islamic religious education at TPA Sulamanajah, Tanjung Pinang District. This research aims to analyze the strategy and impact of the student KKN program in improving the quality of Islamic religious education at TPA Sulamanajah. Increasing activities with Islamic religious values ??for children provides benefits to the surrounding community. Not only as a means to get closer to Allah SWT, but also as a main factor in increasing the potential of Human Resources (HR) who are competent, aspirational and solid and responsible for the Muslim community. This type of research uses qualitative methods, with the aim of describing the phenomena that occur (qualitative descriptive). This type of research is field research, namely research where data collection is carried out in the field. In this case it was carried out in Tanjung Pinang Village. The location of this research was carried out at the location that was the source of the research, namely in Tanjung Pinang Village.

This study aims to explain the influence of taxpayer awareness, understanding of taxpayers and tax sanctions on individual taxpayer compliance is the aim of this research. Determination of the sample using incidental sampling method. The population in this study were all individual taxpayers registered at the Padang Satu Pratama Tax Office and the sample used in this study was 100 respondents. The data analysis technique in this study was multiple linear regression analysis with the SPSS program. The results of this study can be concluded that taxpayer awareness, understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance.

Salah satu prinsip perlindungan hukum terhadap pengelolaan perseroan terbuka yaitu transparansi dalam pengelolaannya. Kewajiban disclosure atau transparansi (keterbukaan informasi) dalam pengelolaan suatu perseroan merupakan hal pokok yang harus dilakukan untuk mewujudkan prinsip Good Corporate Governance. Ketidakadilan yang dialami pemegang saham minoritas tersebut memberikan dampak yang merugikan bagi para pemegang saham, maka demokrasi perusahaan perlu juga ditumbuhkan dengan memberi kemungkinan kepada pemegang saham minoritas untuk memiliki upaya perlindungan hukum. Oleh karena itu perlindungan hukum terhadap pemegang saham minoritas pada perseroan terbuka harus diutamakan dan menjadi target utama dalam regulasi hukum. Penelitian hukum ini meneliti bagaimana memberikan perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka. Permasalahan dalam penelitian ini adalah bagaimana bentuk perlindungan hukum bagi pemegang saham minoritas perusahaan terbuka terkait dengan peraturan perundang-undangan yang berlaku dan bagaimana upaya hukum pemegang saham minoritas terkait dengan perlindungan hukum tersebut. Kajian hukum ini didasarkan pada pendekatan hukum normatif, yaitu kajian yang mengkaji seperangkat peraturan perundang-undangan yang berkaitan dengan suatu pokok bahasan.

Surgery is an invasive treatment that involves opening a part of the body through an incision which ends with closing or suturing the wound. Molecular mechanisms for treating pain have led to the development of multimodal analgesia, combining pharmacological and non-pharmacological interventions. Benson Relaksas? is a development of the deep breathing relaxation method by involving the patient's key factors which can create a calm environment. To find out the results of applying Benson relaxation therapy to reduce pain intensity in post laparotomy patients at HCU Cempaka Regional General Hospital (RSUD) Dr. Moewardi Surakarta. This type of research is descriptive research in the form of a case study. Involving 2 post-operative patients. The research instrument used the Numeric Rating Scale (NRS) questionnaire. The results of the study showed that before applying Benson relaxation therapy to Mr. M, an NRS score of 7 (severe pain) was obtained, while for Mrs. Trn.M obtained an NRS score of 3, indicating both patients experienced mild pain after the intervention.  After applying benson relaxation for 3 consecutive days on Mr. M and Mrs. H, it can be concluded that there was a decrease in the level of pain in both patients.

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

Tujuan penelitian ini adalah membahas apa saja pengaruh pembelajaran daring pada peserta didik pada minat dan pemahaman peserta didik pada pelajaran Matematika. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Pengumpulan data dilakukan melalui angket dalam bentuk google form. Setelah dilakukan penelitian terhadap minat dan pemahaman peserta didik pada pelajaran Matematika dapat disimpulkan Berdasarkan survey dapat disimpulkan bahwa peserta didik pada umumnya (hampir 70%) tidak mampu memahami materi pembelajaran Matematika secara daring dengan baik. Para peserta didik juga tidak sepenuhnya paham dengan sumber-sumber yang diberikan oleh guru. Lalu hambatan para peserta didik dalam proses pembelajaran di rumah adalah kurangnya konsentrasi, kesulitan memahami pelajaran, tidak dapat bertanya langsung kepada guru, dan bosan. Dapat diketahui juga bahwa para peserta didik masih banyak yang menyetujui dan sadar bahwa Matematika merupakan ilmu yang penting dan perlu dipelajari, dengan persentase setuju lebih dari 80%. Namun para peserta didik juga menjadi malas jika soal yang dikerjakan sulit dan tidak membuahkan hasil. Berdasarkan semua indikator di atas, menunjukkan bahwa pada masa pandemi COVID-19 dengan menggunakan pembelajaran daring masih banyak yang harus diperbaiki oleh guru pengajar. Solusi yang dapat dijadikan alternatif adalah dengan menyajikan pembelajaran yang menarik, kreatif dan menyenangkan seperti membuat video pembelajaran yang menarik, menggunakan google site sebagai media pembelajaran yang kreatif, dan memanfaatkan fasilitas internet yang lain. Dengan begitu diharapkan siswa dapat memahami materi yang diberikan.