This study is to identify occupational therapy for Tunagrahita children. The purpose of writing this article is to use the literature review method, which describes the theories, findings and other research materials. The results showed that occupational therapy for children with disabilities has a good effect. The application of occupational therapy in daily life begins with determining the goals of therapy, for example, daily activities that are expected to enable children to use music therapy, buttoning clothes, caring for clothes, and making their own handicrafts.
 
 

This study aims to examine the influence of sports on the mental health of students at SMKN 2 Pandeglang. Mental health is an important aspect in supporting the learning process and the development of adolescents, while sports are believed to have a positive impact on students' psychological well-being. The study uses a qualitative approach with observation and in-depth interviews conducted with students and physical education teachers at the school. The data were analyzed descriptively to understand students’ perceptions and experiences regarding sports and their mental well-being. The results show that regular participation in sports activities contributes to reducing stress, improving mood, and enhancing students’ learning concentration. In addition, sports also strengthen social relationships among students, which further supports better mental health. This study concludes that sports play a significant role in improving the mental health of secondary school students, thus schools need to encourage and facilitate sports activities optimally.

The care of the dead in Islam is a fardhu kifayah obligation that every Muslim must know. However, awareness and understanding of the procedures of Tajhizul Mayit is still limited, especially among students. This study aims to integrate Tajhizul Mayit learning into the extracurricular curriculum at SMK Negeri 1 Panyabungan through lecture, demonstration, and hands-on practice methods. This activity involved 27 learners with an approach of initial observation, program design, and competency evaluation. The results showed that students experienced an increase in understanding and skills in taking care of the dead according to the guidance of Islamic law. In addition, this program also forms Islamic character, increases empathy, and social care of students. Although there were obstacles such as the lack of availability of practical tools, collaboration efforts with donors and social institutions succeeded in overcoming these obstacles. Positive responses from students and school administrators indicate that this program deserves to be a permanent part of extracurricular activities to increase the awareness and readiness of the younger generation in carrying out religious social responsibilities.

The legal mechanism of bankruptcy relies on the concept of debt, because the absence of debt undermines the fundamental purpose of bankruptcy as a legal institution to liquidate the debtor's assets to satisfy creditors' claims. Debt is the main criterion that must be met in order to be able to apply for bankruptcy, along with additional provisions such as having two or more creditors, as stipulated in Article 2, paragraph (1) of Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations (Bankruptcy Law). Notaries who have completed the bankruptcy process and are undergoing rehabilitation to improve their good name cannot re-apply to become Notaries. Here, the Notary will lose his/her right to work to carry out his/her position simply because the Notary has or has been sentenced to bankruptcy by the court. This bankruptcy is simply the notary's inability to pay the debt owed to the creditor, not a criminal act. If associated with the provisions contained in the 1945 Constitution of the Republic of Indonesia, namely Article 28 letter d concerning Human Rights which explains that everyone has the right to work and receive fair and proper compensation and treatment in employment relations, the efforts made in this problem are handled in accordance with the law and will be a substantial obligation for the curator. Based on Article 1 number 5 (Law Number 37 of 2004 concerning Bankruptcy and Suspension of Debt Payment Obligations), it states that a curator is an individual or an estate office appointed by the court to resolve and manage all problems of the bankrupt debtor's assets under the supervision of a supervising judge based on applicable laws. The citation of the law shows the clear jurisdiction of the curator over the debtor's property and assets.

Keandalan mesin merupakan faktor krusial dalam industri Air Minum Dalam Kemasan (AMDK) untuk menjaga efisiensi dan kontinuitas produksi. Penelitian ini berfokus pada mesin blow moulding di PT. X Banyuwangi, yang mengalami downtime tinggi akibat pemeliharaan yang kurang efisien. Tujuan penelitian ini adalah mengidentifikasi sumber pemborosan dan meningkatkan keandalan mesin melalui penerapan Value Stream Maintenance Mapping (VSMM) dan Root Cause Analysis (RCA). Metode penelitian meliputi observasi langsung, wawancara terstruktur, dan analisis dokumen downtime serta data produksi. Hasil penelitian menunjukkan bahwa penerapan lean maintenance mampu mengurangi Mean Maintenance Lead Time (MMLT) secara signifikan: pemeliharaan piston dari 211 menjadi 115 menit (reduksi 45%), dan motor dari 131 menjadi 80 menit (reduksi 39%). Identifikasi pemborosan berdasarkan konsep seven waste mengungkap inefisiensi dalam transportasi, waktu tunggu, kesalahan proses, dan persediaan berlebih. Implementasi rekomendasi perbaikan berdasarkan RCA berhasil menurunkan frekuensi gangguan pada part kritis serta meningkatkan realisasi produksi mendekati target bulanan. Sintesis dari temuan ini menunjukkan bahwa kombinasi VSMM dan RCA efektif dalam meningkatkan efisiensi sistem pemeliharaan dan produktivitas operasional. Kesimpulannya, pendekatan lean maintenance yang diterapkan dapat meningkatkan keandalan mesin dan daya saing perusahaan, serta berpotensi diadaptasi pada industri manufaktur lainnya untuk mendukung keberlanjutan operasional.

Peningkatan konsumsi energi nasional akibat pertumbuhan penduduk mendorong urgensi pengembangan energi alternatif, salah satunya biogas.Penelitian ini bertujuan untuk membandingkan efektivitas tiga jenis starter kotoran ternak (sapi, kambing, dan kuda) yang dicampur dengan bahan utama sayuran kubis serta penambahan EM4 dalam produksi biogas. Penelitian dilakukan secara eksperimental dengan masa fermentasi 30 hari. Parameter yang dianalisis meliputi nilai pH, rasio C/N, CH?, CO, O?, dan H?S dan volume biogas. Hasil penelitian menunjukkan bahwa campuran limbah kubis dan kotoran kambing memiliki rasio C/N ideal (21,294), nilai pH netral (7), serta volume gas dan kandungan metana yang lebih tinggi dibanding perlakuan lainnya. Produksi gas metana terpantau selama 30 hari, dengan awal deteksi terjadi pada hari ke-20 hingga ke-25, terutama pada perlakuan starter kotoran kambing, Temuan ini menegaskan bahwa pemilihan jenis starter kotoran ternak memengaruhi keberhasilan fermentasi biogas, bahwa kotoran kambing merupakan bahan paling potensial untuk produksi biogas berbasis limbah sayuran. Penelitian ini berkontribusi dalam pemanfaatan limbah organik sebagai sumber energi terbarukan yang berkelanjutan

Tax is one of the main sources of revenue in the implementation of the economy in Indonesia. The obligation to pay taxes is following the law but is not in line with the company's main goal of maximizing profits, so companies tend to minimize their tax obligations. The company's action of carrying out tax planning to minimize tax obligations is called tax aggressiveness. This study aims to identify and analyze the factors that influence tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. These factors are corporate social responsibility, company size, transfer pricing, and sales growth. The population in this research is all energy companies listed on the Indonesia Stock Exchange in 2019-2022. The data source used is secondary data in the form of financial reports and sustainability reports. The sampling method used purposive sampling method which resulted in a total sample of 14 companies and a total of 56 data. The analysis technique uses multiple linear regression analysis with classical assumption testing including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The research results conclude that corporate social responsibility and company size have an effect on tax aggressiveness. Meanwhile, transfer pricing and sales growth have no influence on tax aggressiveness.

Penilaian kualitas menjadi salah satu tolak ukur penting dalam menilai mutu pada suatu perusahaan, karena berdampak langsung pada peningkatan penjualan dan pendapatan yang mendukung pertumbuhan bisnis. Dalam penelitian ini, digunakan data hasil observasi langsung dari PT ABC, sebuah perusahaan percetakan offset yang berlokasi di Kemayoran, Jakarta Pusat. Fokus penelitian tertuju pada penilaian kualitas produksi plat pada mesin pre-press Kodak Trendsetter 800 CTP dan mesin Processor dengan pendekatan metode Overall Equipment Effectiveness (OEE). Berdasarkan hasil analisis, ditemukan bahwa kualitas produksi plat pada mesin mengalami perubahan yang dipengaruhi oleh jumlah plat cetak yang diproduksi serta persentase produk cacat. Lebih lanjut, melalui pendekatan Overall Equipment Effectiveness (OEE), teridentifikasi bahwa penurunan kualitas produksi disebabkan oleh perbandingan produksi plat dan tingginya tingkat kerusakan plat cetak. Untuk mengatasi permasalahan tersebut, disarankan dilakukan evaluasi menyeluruh terhadap kualitas cairan kimia konduktor, penyetelan mesin yang digunakan, serta optimalisasi waktu dalam proses pembuatan plat. Langkah-langkah perbaikan ini bertujuan untuk meningkatkan kualitas produksi plat pada mesin dan mendukung peningkatan produktivitas perusahaan secara keseluruhan.

This study aims to create and develop a product in the form of a differentiation-based inquiry learning method on the subject of economic problems in the accounting expertise program at SMK. The purpose of differentiation learning is to provide a learning experience that is in accordance with the level of readiness, interests, and individual learning styles of students. This study adopts the Research and Development (RnD) approach that adopts the 4D (Four-D) development procedure. The data used is factual data that has been implemented so far. This study did not use a trial but FGD ( Focus Group Discussion) by expert practitioners and academics . In addition, this study was also conducted to determine the activeness of students in differentiation learning in economics learning at SMK. This study was conducted at SMK Kudus Regency, namely SMK N 1 Kudus and SMK PGRI 1 Kudus. The results of this study are in the form of a differentiation-based inquiry learning method , the product is equipped with (1) Differentiation-based inquiry learning method; (2) Differentiation-based inquiry learning method guide; (3) Teaching Guide for differentiation-based inquiry learning economics learning that has been developed has been valid (qualified) to be used as a teaching guide for class XI economics learning in the accounting expertise program at SMK. The characteristics of the method developed are inquiry learning methods based on differentiation of economic problem topics. The products developed are teaching guides and design of inquiry learning methods based on differentiation. The results of the FGD showed that an average of 93% was obtained which was categorized as "very feasible" for the final model. The suggestion of this research is to apply the differentiation-based inquiry learning method to the results of this research for teachers to be able to use this method, they must pay attention to the characteristics of each student, class characteristics, facilities, etc. So that the differentiation-based inquiry learning method can be used effectively.

Student learning outcomes remain an important aspect that serves as a standard for the success of learning in schools. Therefore, it is important to understand student learning outcomes. The purpose of this study is to determine the utilization of Madrasah e-learning as a learning media for the economics subject at the State Islamic Senior High School in Demak and to determine the effectiveness of the utilization of Madrasah e-learning in improving student learning outcomes. This research was a quantitative descriptive study. The population in this study consisted of 403 students from the twelfth grade of State Islamic Senior High School of Demak. The sampling technique used was purposive sampling. The data processed in the study used primary data obtained from observations, questionnaires, and learning outcome data distributed directly to Grade XII students of State Islamic Senior High School of Demak. The data analysis method used was descriptive analysis and the difference test between the experimental class and the control class using the Mann-Whitney U statistical test. The results of this study indicate that madrasah e-learning has been proven effective in increasing student learning outcomes, with the percentage of improvement in the experimental class being higher than that of the control class. Learning through web-based media is more effective in increasing student learning outcomes. A suggestion for future research is to examine the differences in the use of madrasah e-learning between young and senior teachers.