Pengaruh likuiditas, risiko kredit dan efisiensi operasional terhadap profitabilitas bank persepsi pasca kebijakan tax amnesty yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2019

This study aims to analyze the effect of liquidity, credit risk and operational efficiency on the profitability of receiving banks after the tax amnesty policy. The population in this study is the receiving banks that receives repatriation funds and ransom money for tax amnesty policy which is listed on the Indonesia Stock Exchange (IDX) in 2016-2019 with a total of 77 receiving banks. The sampling technique in this study used purposive sampling method. This results in a sample of 20 receiving banks with 66 units of analysis after reducing the outliers of 14 data. The use of data analysis methods in this study used descriptive statistical analysis and inferential statistical analysis, namely multiple regression analysis. The results showed that liquidity and credit risk had no effect on receiving bank profitability after the tax amnesty policy. Meanwhile, operational efficiency has a negative effect on received bank profitability after the tax amnesty policy. So it can be said that the operational efficiency after the tax amnesty policy is to determine the level of profitability by banks, meaning that the higher the level of bank operational efficiency, the lower the level of bank profitabilit

Developing Interactive Trilingual Teaching Book for Kindergarten Students

During the COVID-19 pandemic, non-state schools in Yogyakarta lacked learning materials due to insufficient funds. Thus, there was a need to develop an interactive trilingual teaching book for kindergarten students with an exciting story approach and thematic learning content so that students would enjoy the learning process. Furthermore, the book uses three languages, Indonesian, English and Korean, to develop the students becoming polyglots. To produce interactive learning media, the service group members implemented the Borg and Gall Model supported by Piaget’s foundation theory of language acquisition. The community service results show that interactive learning media in the form of storybooks can make children focus and visualize new vocabulary to be taught. The storytelling method itself is a method that can improve cognitive abilities, especially in the perceiving part and improve the children's foreign language skills. While the exciting stories in it make children interested and eventually become more focused on learning

The Changes of Nutrient Content of Cassava Peel (Manihot esculenta Crantz) That Fermented by Indigenous Microorganisms (IMO) As Animal Feed

Cassava peel was the waste of processing cassava which is promising enough to be used as alternative animal feed. However, cassava peel has a fairly low nutrient content. Fermentation was one of the way to increase the quality of cassava peel. Fermentation used in this research utilized Indigenous Microorganisms (IMO) with the main substance was the cassava peel itself. This research lasted for 3 months started from December 2018 to February 2019 at the Laboratory of Microbiology and Laboratory of Feed Processing Science and Technology Department of Animal Science Faculty of Agriculture University of Sumatera Utara and Laboratory of Agrichemists and Natural Resources at the Industrial Research and Standardization Office of Medan. This research was designed using Completely Randomized Design (CRD) factorial pattern of 3 x 3 with 3 replications, as factor I was the dose of Indigenous Microorganisms (IMO) and factor II was the duration of fermentation. The parameters measured were water content/dry matter, crude fat, crude protein, crude fibre, ash, and Non Nitrogen Free Extract (NNFE) using proximate analysis. The results showed that fermentation of cassava peel using Indigenous Microorganisms (IMO) with the variation of Indigenous Microorganisms (IMO) dose and duration of fermentation give effects, that were increased water content, crude protein, and Non Nitrogen Free Extract (NNFE) and decreased dry ingredient, crude fat, crude fibre, and ash content

KOMUNIKASI ORGANISASI PADA PT. MASTER ASIA SHIPPING TANJUNGPINANG

Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi dalam interaksi pada PT. Master Asia Shipping, sebuah perusahaan angkutan laut. Komunikasi diidentifikasi sebagai elemen kunci dalam membentuk budaya organisasi, mempengaruhi persepsi, dan meningkatkan efisiensi operasional. Metode penelitian deskriptif kualitatif digunakan dengan mengumpulkan data dari sumber internet, literatur, serta wawancara dan observasi langsung di lokasi perusahaan. Hasil penelitian menunjukkan bahwa komunikasi yang efektif dan berbagai saluran komunikasi yang diterapkan oleh perusahaan memainkan peran krusial dalam menjaga harmoni dan efisiensi di lingkungan kerja. Meskipun belum ada pengalaman dalam menangani situasi komunikasi darurat, PT. Master Asia Shipping memiliki potensi untuk berkomunikasi dalam bahasa Inggris campur Melayu jika diperlukan

PENDAMPINGAN IBU HAMIL MELALUI PROGRAM ONE STUDENT ONE CLIENT (OSOC) DI WILAYAH KERJA PUSKESMAS GENUK SEMARANG

Maternity nursing is part of health services to improve women's health, one of them is high-risk pregnancies. OSOC Program is a program launched by the Central Java Government in an effort to decrease the high Maternal Mortality Rate (MMR) in Central Java based on the continuity of care approach. Direct learning experiences method was used in the community by placing students in each chosen area. Each student will get one client that he / she is managing during the learning experience. All clients in each region has supervisor, thus there was one student one client. There were 40 high risk pregnant women. After accompaniment, there was a significant result. Pregnant women took more than 90% Fe tablets since from the beginning of pregnancy, pregnant women and families prepared with birth planning and prevention of complications program, pregnant women and families who signed the delivery order from 85% up to 100%. Pregnant women who joined the pregnancy class rose from 75% to 100% after being accompanied by students. OSOC program can improve the welfare of mother and fetus. This program can be continued as the continuous basis by enhancing multisectoral further coordination

Pharmacy Management Integration

A pharmacy is a place for providing pharmaceutical products and services to the public. The business processes carried out in pharmacies are managing data on existing drugs including drug stock, purchasing drugs from distributors, selling drugs to consumers, determining drug selling price policies, as well as reports in the form of a recapitulation of all drug sales and purchase activities that occur at the pharmacy. The business processes carried out by pharmacies today generally still manual controls carried out by humans, so that several times there is a risk of human error, that can cause problems in business processes. This will hinder when making drug sales reports and if you want to check the available drug stock it will take quite a long time. Meanwhile, when the customer/patient is about to return or return a drug, the employee has difficulty in finding the sales data for the drug because they have to find one by one from the many sales notes. The purpose of this study is to reduce errors and improve the quality of pharmacies such as improving performance and making it easier for process data, so that an integrated information system is needed that can support sales data processing, drug stock inventory, supplier data, purchase data, purchase reports, and sales reports. The conclusion of this study is the system can improve the quality of pharmacies such as improving employee performance and making it easier to process data; With this system, management can find out drug data, suppliers, purchases, sales, prescription drugs, patients, warehouse and sales returns according to their respective access rights; The existence of a graphic menu to find out the results of sales in a certain period as a decision support that facilitates the owner in making decisions. KEYWORDS: Pharmacies; Information; Managemen

TEPUNG LIMBAH IKAN GABUS PASIR (Butis amboinensis) SEBAGAI SUBSTITUSI TEPUNG IKAN DALAM RANSUM TERHADAP PRODUKTIVITAS TELUR PADA ITIK LOKAL: Gabus Pasir (Butis Amboinensis) Waste Fish Meal to Subtitute Commercial Fish Meal in Diet on Egg Production on Laying Duck

Penelitian ini dilaksanakan di Kabupaten Deli Serdang dari bulan Maret sampai dengan Juni 2015.Penelitian ini bertujuan untuk mengetahui pengaruh pemberian tepung limbah ikan Gabus Pasir (Butisamboinensis) dalam ransum terhadap produksi telur, berat telur, dan konversi ransum itik petelur. Rancanganyang digunakan dalam penelitian ini adalah rancangan acak lengkap (RAL) dengan 3 perlakuan dan 6 ulangan,setiap ulangan terdiri dari 4 ekor itik petelur. Perlakuan terdiri dari tepung limbah ikan Gabus Pasir : tepung ikanP0 (0% : 10%); P1 (5% : 5%); P2 (10% : 0%). Hasil penelitian menunjukan persentase produksi (%) untukperlakuan P0; P1 dan P2 sebesar 55.87; 58.52 dan 61.17, berat telur (g) sebesar 63.73; 64.09 dan 64.22,konversi ransum sebesar 5,98; 5,66 dan 5,34. Hasil analisis ragam menunjukan bahwa perlakuan tidakmemberikan pengaruh berbeda nyata (P>0,05) terhadap produksi telur, berat telur dan konversi ransum.Kesimpulannya adalah tepung limbah ikan Gabus Pasir dapat menggantikan tepung ikan dalam ransum

Sublethal Toxicity Tests of Mercury (Hg) to Nilem Fish (

Industry development in Indonesia resulted in sewage and polluting heavy metals such as mercury (Hg). These pollutants will be harm organisms that live at aquatic environment. Fish gills could be damage due to exposure by mercury. To know the influence of mercury’s toxic against aquatic organisms by using toxicity test. An aquatic organism, which is usually used as toxicity test, is nilem fish (Osteochilus hasselti). The objective of the study was to determine the value of LC50-96 hours in a toxicity test of nilem fish exposed to lead acetate; to determine the changes in the fish gill and to determine the concentration of lead mercury which causes tissue damage structure in the gills of nilem fish. The design used completely randomized design (CRD) with four concentrations (0; 0.08; 0.16 and 0.24 ppm) and three replications. The objective of the study was sublethal toxicity test. Lethal toxicity concentration data were descriptive and data from sublethal toxicity test were One Way. The analysis showed that there were highest edema 10% and 17% on day 4 and 12, the highest lamella fusion 35% and 59% on day 4 and 12, the highest hyperplasia 45% and 54% on day 4 and 12, and the highest necrosis the 65% and 80% on day 4 and 12. It was concluded that the value of LC50-96 hours in nilem fish (Osteochilus hasselti) toxicity test was 0,3938 ppm; and damage of fish gill tissue changes started to occur in the lead mercury (Hg) concentration of 0,08 ppm