The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

Various styles of decorative lights and forms of lighting will greatly influence the exoticism of the outside of the building, the presence of garden lights can be an option to create romance. Garden lights are an important element in creating an atmosphere that is not only beautiful, beautiful, but also full of high aesthetic value. Basically, garden lights not only play an important part in providing garden light or help provide lighting when walking in the garden at night and also provide a different atmosphere, especially adding lots of light points so that the spotlight will give a unique light image, thereby creating an atmosphere. around the park becomes beautiful and safe. Technological advances are increasingly rapid, making human life easier and more practical, one of these technological advances is microcontroller technology. The use of microcontrollers has recently expanded to all fields, its use is not only in the field of computers, but has also been used in other electronic equipment, for example devices that we see every day, such as cell phones, televisions, washing machines and even all the way to space instruments. The microcontroller itself is an electronic component which, when given input data, processes the input data, and then produces output from the processed data so that it can turn on the output on the microcontroller connected to the garden lamp.
 

Ship stability is the ability of the ship to return to its original position from a tilt or tilt caused by external disturbances or forces (Kunaifi, 2016). Damage Stability is a calculation of ship stability where the ship experiences damage (leakage) in one of the compartments (Sawasono et al, 2019). The principle used in damage stability analysis is that if there is a leak on the ship, then the leak space is considered to have lost its buoyancy or added sea water entering as additional cargo (Hidayatulloh, 2018).

Indonesia is an agricultural country where the majority of the population work as farmers. The work that farmers do every day is very draining. When working, farmers tend to use more lumbar flexion movements and do them continuously or repetitively. According to research, the working position of farmers has the highest risk, reaching 87.4% with pain complaints of 93.7%. This condition often causes complaints of low back pain or Low Back Pain. Back pain affects the decrease in muscle strength so that it will reduce farmer productivity. The main problem for farmers in Jaten Village is complaints of pain during the planting and harvesting periods, which requires a lot of energy but is hampered by disturbing lower back pain. One solution for farmers in Jaten Village is to be given education on how to reduce pain by counseling farmers about Mc. Kenzie and William Flexion Exercise and education on posture and stretching on the lumbar. Based on the problems we found in the farming community at GAPOKTAN, we carried out community service in the form of counseling related to efforts to increase the work productivity of farmers by reducing pain in the case of Low Back Pain. The method used is counseling with material presentations and distributing leaflets to members of the farming community. From the results of the evaluation data with the pre-test and post- test there was a significant increase from 28.4% to 92%.

Background: feeling sleepy every day is the impact of sleep disturbance at night (insomnia), and can interfere with daily activities. Insomnia can cause other effects such as anxiety, stress, and ending with depression. In the elderly, sleep disturbances can cause various kinds of degenerative diseases that have been suffered and become uncontrolled. Treatment of insomnia disorder is carried out with non-pharmacological treatment, one of the non-pharmacological therapies that can be done is Elderly Exercise. Objective: To determine changes in the level of insomnia in the elderly before and after doing Elderly Exercise. Method: This application uses a descriptive method on 2 respondents, carried out 6 times in 2 weeks. The instrument used was KSPBJ-IRS (Jakarta Biological Psychiatric Study Group-Insomnia Rating Scale). Results: Treatment of insomnia disorder with Elderly Gymnastics given 6 times for 2 weeks in 30-45 minutes can affect the level of the respondent's sleep quality What specific exercises were included in the Elderly Gymnastics therapy?y so that there is a change in the elderly insomnia scale. Conclusion: the application shows that after the Elderly Seam was carried out 6 times in 2 weeks within 30-45 minutes there was a decrease in the insomnia scale in both respondents.
 

This research aims to analyze the influence of transformational leadership style and human resource development on the performance of State Civil Service employees in the District Government in Sibolga City. This research uses a quantitative approach, with a quantitative method in the form of a survey. The researcher determined that the sample in the research was all Civil Servants in 4 sub-districts, including the village head in each sub-district, with a total of 160 people. The researchers took the entire population to be used as a sample of 160 people. Research results show that transformational leadership style on proven performance influential significant. The development source Power humans also matter positively and significantly to performance. However, a variable that influences performance is style leadership transformational. Coefficient results in determination in study This shows that mark R The adjusted square on performance is 0.7 64 (76.4%). This means that style leadership transformational and developmental source Power man contribute 76.4% to performance. Whereas the other side is 23.6% influenced by other variables not included in the study.

Penelitian ini bertujuan untuk mendeskripsikan strategi marketing mix dalam upaya meningkatkan jumlah nsabah pembiayaan ijarah di BMT Al-Ishlah Kota Jambi. Dalam hal ini penulis membatasi masalah yang dibahas yaitu hanya pemaparan tentang bagaimana strategi marketing mix, faktor penghambat dan upaya yang dilakukakan BMT Al-Ishlah Kota Jambi dalam meningkatkan jumlah nasabah pembiayaan ijarah. Oleh karena itu, secara tidak langsung penelitian ini dapat memberikan manfaat seperti, menambah pengetahuan dan pengalaman, sebagai bahan untuk melakukan penelitian khususnya yang memiliki relevansi dengan penelitian ini. Jenis penelitian ini adalah deskriptif analisis dengan metode kualitatif. Jenis dan sumber catat penelitian ini berupa data primer (bersumber dari hasil penelitian dilapangan) dan data sekunder (data yang tidak langsung memberikan data kepada peneliti seperti dokumen resmi website dll). Teknik pengumpulan data dilakukan dengan tiga cara, yaitu wawancara, observasi, dan dokumentasi. Analisis yang dilakukan dengan menggunakan (1) Reduksi Data, (2) Penyajian Data, (3) Conclusing Drawing/Verification.  Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan hal berikut. BMT Al-Ishlah menarik nasabah agar pembiayaan ijarah meningkat dengan Strategi marketing mix menggunakan 7P diantaranya yaitu: product, price, place, promotion, people, process, physical evidence, ketuju marketing mix ini sudah diterapkan akan tetapi belum berjalan maksimal dalam penerapannya. Faktor penghambat dihadapi BMT Al-Ishlah yakni dari segi sumber daya manusia, peran DPS (Dewan Pengawas Syariah) yang masih lemah, serta dana untuk mempromosikan produk-produk BMT, sarana dan prasarana seperti teknologi yang masih terbatas. Adapun cara mengatasinya dengan meningkatkan jumlah nasabah dan meningkatkan sumber daya manusia dengan menerapkan 5C yaitu: character, capacity, capital,collateral, conditional of economic.

Community Service Activities aim to identify and analyze effective strategies in fostering interest in entrepreneurship among Tahfidzul Qur'an students at the Waadissalam Islamic Boarding School in Gowa, South Sulawesi. Through training activities for students, how to foster a creative, innovative and independent entrepreneurial spirit. The results of the activity show that there has been an increase in terms of entrepreneurial desire, level of creativity, innovation and independence of the female students after the community service activities carried out by STIM-LPI Makasar lecturers. There is some increase in the desire or interest in entrepreneurship and creativity. It is hoped that the results of this Community Service activity can contribute to the development of education at the Waadissalam Islamic boarding school and encourage the development of interest in entrepreneurship among Tahfidzul Qur'an students. Apart from that, this Community Service Activity can also be a reference for other educational institutions in considering strategies to foster interest in entrepreneurship among their students.

Covid-19 is an acute respiratory disease caused by a new type of corona virus. This disease first broke out in Wuhan, China and then spread to almost the entire world and caused a global pandemic. The main symptoms of Covid-19 disease include cough, fever and shortness of breath. The Covid-19 pandemic has brought changes to various aspects of life, one of which is social change. One form of social change that occurred amid the Covid-19 pandemic was the birth of a new normal era. This new lifestyle allows all activities to resume but by implementing strict health protocols. This is the government's effort to keep all activities moving but also continue to try to break the chain of transmission of Covid-19. The purpose of this community service is to improve health status and provide education regarding steps to prevent Covid-19 in the school environment. The method used in this research is descriptive qualitative method. Based on the program, this activity also appealed to all students, teachers and school principals about Clean and Healthy Lifestyles (PHBS) and Hand Washing with Soap (CTPS), using masks and hand sanitizers. To prevent and anticipate the spread of the Covid-19 virus, public awareness is needed to actively implement PHBS and CTPS.

Increasing business value for MSMEs is no less important. This community service is carried out with the aim of increasing the business value of M-Prod SMEs which is engaged in convection services. The SMART Goal Setting concept is implemented to make M-Prod have added value and can improve its business performance in the future. This community service program takes the form of a tiered workshop with assistance to the MSMEs concerned so that they focus on profit, not just turnover. This community service is one of the efforts to increase the competitiveness of M-Prod SMEs in order to gain a competitive advantage. The problem faced by business actors is that the specific goals of a business are not measurable. Finally partners do not understand how goals are set and how to analyze a measurable goal. This is very influential in terms of business development, this will have an impact on profits.