Complementary Therapies Used Among Adult Patients with Type 2 Diabetes Mellitus in Aceh, Indonesia

Purpose: This study aimed to reveal Complementary Therapies (CT) use among adult patients with type 2 diabetes mellitus (T2DM) in Aceh, Indonesia, and to determine the reasons of using the CT.Methods: A descriptive, cross-sectional study was undertaken using a self-reported questionnaire. One hundred and fifty four adult patients with T2DM has been completed the questionnaire. Descriptive statistics was used to analyze the data.Results: Herbs as a part of biological based therapies were the most popular of CT use among subjects in this study (100%) followed by mind-body intervention (94.2%), manipulation and body based methods (19.5%) and alternative medical methods (3.9%). The reasons for using each CT based on the belief in effects of CT on lowering blood sugar (100%), maintaining healthy body (76.6%), and relieving symptoms of DM (35.7%). Relatives and friends (98.7%) were main resources to obtain the CT information, and the family members (91.0%) were main support of CT use. While, the nature (89.0%) was the easiest source to access a CT product, followed by local markets (36.4%).Conclusion: This study found that herbs were believed by all subjects could reducing blood glucose, maintaining healthy body, and relieving symptoms of DM. Family members and easy to access the CT products from nature took the important role in influencing a person to use CT. More experimental studies examining effects of each CT especially herbal medicine and mind-body intervention are needed in the future

Kesesuaian Tingkat Berpikir Soal Ujian dengan Tujuan Pembelajaran pada Keahlian Teknik Gambar Bangunan Sekolah Menengah Kejuruan

The level of thinking in the exam should be in line with the learning objectives for Building Technical Skills in Vocational High School. This study is aimed to learn about the ability of the thinking level in the exam and in the learning objectives, and the appropriateness of the level of thinking about the exam in learning of the Building Skills Technique in the Vocational High School. The method used in data collecting was documentation. The results were analyzed using descriptive percentage analysis and chi-square. The results showed that ability of student in the thinking-level during the exam (C1): 37%, understanding (C2): 33%, application (C3): 30%; (2) the ability to understand of the learning goals in thinking level were C1: 1%, C2: 57%, C3: 42%; and (3) inappropriate of the proportion of C1 and C2 thinking levels in the exam to the significance of the learning

PENGARUH PEMBERIAN BERBAGAI KULIT JERUK SEBAGAI REPELENSI KUTU BERAS (Sitophilus oryzae L.) DAN SUMBANGSIHNYA PADA MATERI HAMA DAN PENYAKIT PADA TANAMAN DIKELAS VIII

This study entitled the effect of giving various orange peels as a repelence of rice lice (Sitophillusoryzae L.) and its contribution to pest and disease material in plants in class VIII. This study aims todetermine the effectiveness of various orange peels as a repelence of what type of rice lice andorange skin is most effectively used as a repelence of rice lice. The type of research used in thisstudy is quantitative descriptive research (where the data collection process uses statistical analysis)and the experimental method. The data obtained were analyzed statistically using Analysis ofVarience (ANOVA). Analysis of the variance of the treatment effects for a complete randomizeddesign (CRD) was carried out according to the F test. Based on the results of the research, eachtreatment was significantly different from the control. The highest percentage of rejection wasfound in the treatment of lime peel, which amounted to 56.25 at 76 hours and the lowest percentagewas found in the treatment of sunkist orange peel ie 27.5 at 76 hours. Hypothesis testing results forF count treatment (19> 1.79) and F count Factor A (40> 2.99) and F count on Factor B (102> 3.20),this states that slices of various orange peels (Citrus sp.) very significant effect to reject riceinfestation (Sitophillus oryzae L.), so that it is stated that H1 is accepted and H0 is rejected. Thus itcan be concluded that various citrus coolies are effective as repelensi rice mites (Sitophillus oryzaeL.)

Pengaruh Prestasi Praktik Pengalaman Lapangan (PPL), Penguasaan Kompetensi Profesional, Dan Motivasi Mahasiswa Terhadap Kesiapan Menjadi Guru Mata Pelajaran Ekonomi/akuntansi Yang Profesional (Studi Kasus Mahasiswa Program Studi Pendidikan Akuntansi Ta

Indonesia is facing problems about the low quality of teachers. Based on early competency test performed (UKA) on candidates to be certified teachers, found low national competence of teachers with the point of 42,25. Need to be analyzed various factors causes low teacher quality, including by analyzing the prospective teachers are college graduates. In this research, tested the level of readiness of prospective teachers to become teachers professional accounting. The aim of this research is to (1) determine and analyzed the influence of achievement practice field experience (PPL) against readiness students to become teachers economic subjects/accounting that professional, (2) determine and analyzed the influence of mastery of student professional competence against readiness to become teachers economic subjects/professional accounting, (3) determine and analyzed the impact of student motivation against readiness to become teachers economic subjects/professional accounting. Research method in this research using multiple regression with a design research quantitative description. Based on t test have been made, it turns out the achievement of the practice field experience (PPL) have no influence on the readiness of becoming a teacher professional ac- counting. Did not influence the achievement of the practice field experience (PPL) caused by some things, including (1) the personal relationships with students of teachers, (2) Less attention from teacher to student were having a practice field experience (PPL), (3) To compete with students practice field experience (PPL) of other universities. As for professional competency and motivation of students having the effect on readiness to be a teacher is indicated by significance of 0,007 and 0,006. Both influential each of the 43,5% and 44,5% of readiness students to be teachers accounting in which the professional

Model Tax Avoidance of Indonesian Property Companies Within the Perspectives of Size, Sales and Corporate Governance

This research aims to determine the influences of the company's size, sales growth, and independent commissioner on the tax avoidance with audit quality as a moderating variable. The population of this research is the property and real estate companies registered on the Indonesia Stock Exchange within the period 2014-2017. The sample is selected using purposive sampling method covering 26 companies. The data analysis tools used are descriptive analysis and multiple linear regression with SPSS version 23. The results of the research show that company's size and sales growth have a significant and positive effect on the tax avoidance, while the independent commissioner does not show any significant influence. The audit quality moderates the influence of sales growth on the tax avoidance, but it does not moderate the influence of the company size and independent commissioner on the tax avoidance. The future researchers are suggested to use other different proxies to measure the independent commissioner to describe the condition of the company's independent commissioner. Keywords: Tax Avoidance; Company Size; Sales Growth; Independent Commissioner; Audit Qualit

Pengolahan Air Limbah dari Kegiatan Pemeliharaan dan Pencucian Lokomotif dengan Menggunakan Eceng Gondok (Eichhornia Crassipes)

Kegiatan pemeliharaan dan pencucian lokomotif menghasilkan air limbah yang mengandung fosfat, COD, dan BOD yang tinggi. Metode pengolahan yang digunakan yaitu dengan tumbuhan atau disebut fitoproses. Penelitian ini menggunakan tumbuhan eceng gondok (Eichhornia crassipes). Sebelum dilakukan fitoproses, tahap propagasi, aklimatisasi, dan range finding test (RFT) dilakukan terlebih dahulu terhadap tumbuhan air yang digunakan. Kemudian, penelitian utama atau fitoproses dilakukan pada reaktor berupa kontainer berukuran 30 L dengan dimensi 38,5 x 30 x 24 cm selama 14 hari. Penelitian ini menggunakan air limbah yang berasal dari Depo Lokomotif Sidotopo, Surabaya yang memiliki nilai pH 6,3, fosfat 91,25 mg/L, COD 20944 mg/L, dan BOD 7960 mg/L. Pada tahap RFT menunjukkan bahwa tumbuhan eceng gondok dapat bertahan pada konsentrasi 40%. Lalu, hasil fitoproses menunjukkan bahwa tumbuhan eceng gondok dapat menyisihkan fosfat sebesar 99,9%, COD sebesar 90,5%, dan BOD sebesar 99,7%

Pengaruh Kepemilikan Manajerial, Risiko Litigasi dan Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderating

Accounting conservatism is an attitude of prudence in responding to uncertainties in the future by recognizing expenses and liabilities as soon as possible, but only recognizing income and assets when they are sure they will be received. Accounting conservatism in Indonesia is still very low. There are still some companies that have not applied the accounting conservatism method. In this study, the purpose is to investigate the influence of management ownership, litigation risk, and leverage on accounting conservatism using financial distress as the moderating variable. The population was picked as many as 26 manufacturing enterprises listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 timeframe, and 72 samples were gathered by purposive sampling approach. Descriptive analysis and regression analysis were utilized to assess the data via a moderating test of the difference in absolute values. The findings demonstrate that management ownership and litigation risk do not have a considerable influence, whereas leverage has a big impact on accounting conservatism. Financial distress is not able to moderate considerably in order to affect the three factors on accounting conservatism. Therefore, additional study is required to broaden the factors so that the findings obtained are more correct. Suggestions from this study, the company is expected to improve the principle of accounting conservatism to reduce the asymmetry between shareholders or investors and creditors

Pengendalian Internal dalam Penghimpunan Dana Nasabah di Pd.bpr Bank Salatiga

The purpose of this study is to look at the role of the internal auditors in dealing with risks from customer fundraising activities in PD.BPR Bank Salatiga has been running effectively and efficiently. Supervision of customer fund disbursement activities is very important in preventing the risk of fraud that may occur from the employee and the customer. Supervision carried out in preventing fraud risk starts from the risk assessment made by the internal auditor so that the impvolvement of the audit in assessing risk and handling the findings that occur can be resolved and provide recommendations related parties to the risk found. The reaserch method used is a qualitative descriptive method with a phenomenological approach in PD.BPR Bank Salatiga. Risk analysis mapping will be synchronized with possible events that have occurred so that the role of the internal auditors is known in assessing and resolving the risks that accur. From the risk analysis and findings, it was found that the role of the internal auditor in assessing and resolving the risks that occurred was limited to those who handled when the problems that occurred could not be resolved by the parties concerned. Internal control carried out by the bank in assessing the risks that might occur can be said to be quite good in assessing emerging risks and overcoming the risks that arise can be resolved