This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

In Indonesia in particular, SCADA has been recognized and started to be implemented in electric power system control since the early 1980s. In other more developed countries, the application of SCADA is growing along with developments in computer and telecommunications technology. At a time when the development of SCADA was not as sophisticated as it is now, there was an idea to make it easier to maneuver, namely in a simple network system using SCADA we can supply additional power or do power outages easily so that the overload does not occur. After implementing the SCADA system there are less time and frequency savings compared to before implementing the SCADA system. This means that the SCADA reliability index is much better after implementing the SCADA system..
 
 

Early marriage is now a serious problem not only at the national level but at the regional/regency/city level. Early marriage is one of the strategic youth issues that must be resolved immediately. One of the government's strategies in reducing the number of early marriages is the Marriage Age Maturity Program (PUP). Through this program, every government, academician, community and early marriage eradication group collaborate in the success of the program. The educational activity on Marriage Age Maturity (PUP) which was carried out at MA NW Bagik Payung Selatan went smoothly, it's just that there were a number of problems, namely in terms of the characteristics and mindset of students who still underestimate the dangers of early marriage. In addition, the environment where they live is also supportive when they do underage marriages. This service uses an interactive approach with the FGD method. Efforts to reduce the number of early marriages at MA NW Bagik Payung Selatan must be supported by the school and parents, not only the government's task so that the Marriage Age Maturity Program (PUP) can produce optimal results
 

Globalization becomes inevitable for almost all aspects of life, especially in the industrial sector. Globalization has brought the industry to experience a structural transformation that focuses on technology. The structural transformation experienced by the industrial sector may have positive and negative effects, not only for the industry itself, but for the surrounding communities and the environment. The research method used in this research is initiative descriptive qualitatively by writing observation written, with data in the form of field notes. Technological advances are tested on the areas of the industry, is; Production, Research and Development / Research and Development (R & D), operational management, logistics and supply chain management, finance and accounting, human resources (HR), marketing and sales, information technology (IT), laws and compliance, and customer service

<p><span>Penelitian ini bertujuan untuk mengetahui pengaruh langsung profitabilitas, ukuran perusahaan terhadap <em>financial distress</em>. Selain itu untuk mengetahui pengaruh tidak langsung profitabilitas dan ukuran perusahaan terhadap f<em>inancial distress</em> melalui nilai perusahaan. Jenis penelitian ini ialah kuantitatif dengan sampel yang digunakan sebanyak 33 perusahaan dari populasi sebanyak 45 perusahaan sektor transportasi yang terdaftar di BEI 2019-2021. Penelitian ini menggunakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh terhadap nilai perusahaan. (2) Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. (3) Profitabilitas berpengaruh terhadap <em>financial distress</em>. (4) Ukuran perusahaan tidak berpengaruh terhadap <em>financial distress</em>. (5) Nilai perusahaan berpengaruh terhadap <em>financial distress</em>. (6) Nilai Perusahaan tidak mampu memediasi hubungan profitabilitas terhadap <em>financial distress</em>. (7) Nilai perusahaan tidak mampu memediasi hubungan ukuran perusahaan terhadap <em>financial distress.</em></span></p><p><em>This study aims to determine the direct effect of profitability and company size on financial distress, in addition to knowing the indirect effect of profitability and company size on financial distress through firm value. This type of research is quantitative, with a sample of 33 companies from a population of 45 transportation sector companies listed on the IDX 2019-2021. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out using a quantitative approach using Eviews version 12. The results of this study indicate that: (1) Profitability affects firm value. (2) Company size does not affect firm value. (3) Profitability affects financial distress. (4) Firm size does not affect financial distress. (5) Firm value affects financial distress. (6) Firm value cannot mediate the relationship between profitability and financial distress. (7) Firm value cannot mediate the relationship between firm size and financial distress.</em></p><p><span><em><br /></em></span></p>

The operational task of the police is a duty directly related to the community, and the benchmark for its success is the establishment of public trust in the Indonesian National Police (Polri). In the jurisdiction of the Semarang Metropolitan Police (Polrestabes Semarang), there is still a prevalence of aggravated theft crimes. Many people suffer losses due to the frequent occurrence of such criminal acts, including physical harm, economic losses, and psychological disturbances. The implementation of motor vehicle patrols by the Satuan Samapta (Security and Order Maintenance Unit) and the factors influencing the activities of the Satuan Samapta motor vehicle patrols in preventing aggravated theft crimes need to be optimized. Management theory, crime prevention theory, organizational resource theory, patrol concepts, and the concept of aggravated theft crimes are applied to enhance the effectiveness and efficiency of the Satuan Samapta motor vehicle patrol implementation. The Satuan Samapta patrols still face various obstacles from internal and external factors within the unit, thus requiring organizational resources to support the success of patrol implementation.

Adolescence is a period of human development. Reproductive health in Indonesia which is prioritized only includes four components/programs, namely: maternal and newborn health, family planning, adolescent reproductive health, as well as prevention and control of sexually transmitted diseases (STDs) including HIV/AIDS. The community service that we will carry out refers to the adolescent reproductive health program. Adolescent Reproductive Health is a healthy condition that concerns the reproductive systems, functions and processes of adolescents. The definition of health here does not merely mean being free from disease or free from disability but also being mentally and socially and culturally healthy. Adolescents need to know about reproductive health in order to have correct information about the reproductive process and the various factors that surround it.  With the correct information, it is hoped that teenagers will have responsible attitudes and behavior regarding the reproductive process. Adolescent reproductive health problems apart from having a physical impact, can also affect mental and emotional health, economic conditions and social welfare in the long term. Long-term impacts not only affect the teenagers themselves, but also their families, communities and the nation in the end.

In the era of educational technology disruption, the role of general teachers including Christian religion teachers plays an important role in realizing learning in the era of technological disruption, by changing teaching strategies, methods and media. What is assisted by the development of digital technology with the support of the internet, remains effective in implementing learning effective. The problems faced are inseparable from the growth of the digitalization revolution in the field of education, where the use of information technology is a connecting factor. It is necessary to adjust pedagogical visualization. In this regard, the author uses library research techniques to find sources of material in various sources of literature, such as journal articles, books, published articles and other information on the internet. Teachers are required to have academic, intellectual, professional, ethical, and halal qualifications. As a result, Christian professional expertise in the field of Christian education also encourages him to consider himself a teacher, especially in his class. In conclusion, the era of disruption to the performance of PAK teachers is the impact of the Industrial Revolution 4.0 era. Currently is a period of upheaval that disrupts the comfort, peace, and welfare of PAK teachers in carrying out their teaching duties and responsibilities

Humans are expected to be able to manage risks, one of them is the risk of getting illness. One way to overcome the risk of getting sick is with health insurance. Health insurance developed in Indonesia is part of the national social security system which is administered using a compulsory social health insurance mechanism, Society does not need to pay high costs for health, and can be used for other needs. In writing scientific papers this time, research uses library research systematic review with a database search using Google Scholar. Papers selected to be used as the database for writing scientific papers are written in Indonesian and English, with a maximum issuance period of 5 years, complete, relevant text with the topic discussed, and an international standard serial number (ISSN). One of the Indonesian health insurance institutions, the Social Security Administrator in Indonesia (BPJS), wants to expand JKN membership throughout Indonesia. However, The level of a community’s sense of importance in ownership of health insurance depends on several factors, including age, education and knowledge, economic status, and social factors. There are various things that must be learned and understood from the importance of health insurance for the community through a program provided by the government, namely the National Health Insurance (JKN). The main benefit for the community is to have a sense of ownership of the program, to get health insurance in the form of health services both medically and non-medically.
 

Back pain is one of the most common complaints experienced by pregnant women in the third trimester. One of the treatments to deal with complaints of back pain is a combination of back massage and acupressure. The combination of back massage and acupressure is a therapy used to reduce back pain in pregnant women. The goal of back massage intervention is to reduce muscle tension, and acupressure can increase endorphins to reduce pain by massaging at certain points. The method used is a case study by intervening a combination of back massage and acupressure to reduce back pain in third trimester pregnant women. The measurement instrument uses a numerical scale with an intervention pretest and posttest for 3 days with a duration of 10-15 minutes. The results of the intervention showed that there was a change in the scale of back pain after being given a combination of back massage and acupressure, from a scale of 4 to a scale of 1, so that back massage and acupressure were effective in reducing the scale of back pain in third trimester pregnant women.