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Kompetensi merupakan kemampuan melaksanakan pekerjaan atau tugas yang didasari keterampilan maupun pengetahuan dan didukung oleh sikap kerja yang ditetapkan oleh pekerjaan. Tujuan penelitian ini adalah untuk mengetahui hubungan kompetensi tenaga keperawatan dengan kinerja perawat di IGD RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. Metode yang digunakan adalah Desain penelitian deskriptif analitik dengan pendekatan cross sectional study. Sampel adalah seluruh populasi perawat IGD di RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor yang berjumlah 31 orang. Analisa data pada penelitian ini menggunakan analisis univariat dan analisis bivariat dengan menggunakan program computer. Pada penelitian ini variabel bebasnya adalah kompetensi tenaga keperawatan dan variabel terikatnya adalah kinerja perawat. Waktu penelitian dilakukan pada bulan Juli sampai bulan November 2022. Sebagian besar responden menyatakan kompetensi perawat baik sebanyak 25 orang (80,6%) dan sebagian besar responden menyatakan kinerja perawat baik sebanyak 29 orang (93,5%) serta sebanyak 25 (80,6%) responden yang menyatakan kompetensi perawat baik dan kinerja perawat baik, sedangkan ada sebanyak 2 dari 2 (6,5%) responden yang menyatakan kompetensi perawat kurang baik dan kinerja perawat cukup. Hasil uji statistik Fisher’s Exact diperoleh nilai p=0,032, nilai ODDS Ratio sebesar 4,5 yang berarti bahwa perawat yang memiliki kompetensi baik memiliki peluang 4,5 kali berkinerja baik. Ada hubungan kompetensi tenaga keperawatan dengan kinerja perawat.

Diruang IGD perawat melakukan tindakan primary survey pada saat menerima pasien. Pelaksanaaan budaya keselamatan pasien di ruang IGD dapat dilakukan pada setiap pemberian tindakan atau asuhan keperawatan. Tujuan penelitian ini adalah untuk mengetahui hubungan ketepatan pelaksanaan primary survey dengan budaya keselamatan pasien di IGD. Jenis penelitian ini dilakukan dengan observasional dan menggunakan desain cr0ss sectional. Variabel yang digunakan adalah pelaksanan primary survey (Independen) dan budaya keselamatan pasien (Dependen). Instrumen menggunakan lembar observasi dan kuisioner, Populasi dalam penelitian ini adalah perawat di IGD yang berjumlah 25 orang. Pengambilan sampel dilakukan dengan kuisioner dan observasi dengan teknik total sampling sampel seluruh perawat IGD. Analisis data dilakukan menggunakan metode fisher exact. Diperoleh hasil bahwa sebagian besar respondensebanyak 21 orang memiliki nilai primary survey (84%), tidak sempurna melakukan primary survey dan sebanyak 4 orang (16%) melakukan dengan sempurna dan tidak ada responden yang primary survey tidak melakukan.Total jumlah 25 orang perawat yang melakukan tindakan primary survey. Responden tidak mendapat nilai sempurna ketika ada 1 tindakan dalam kuisioner yang tidak dilakukan mungkin karena pertimbangan kegawatadaruratan sehingga memerlukan tindakan lebih cepat seperti tindakan auskultasi dalam kuisiner dapat dilewatkan untuk penanganan yang lebih cepat. Diperoleh hasil bahwa sebagian besar responden memiliki budaya keselamatan pasien baik sebanyak 19 orang (76%) dan budaya keselamatan pasien kurang baik sebanyak 6 orang (24%). Hasil uji statistik Fisher test diperoleh nilai p=0,031. Ada hubungan ketepatan pelaksanaan primary survey dengan budaya keselamatan pasien di IGD.

Perawat memberikan pengaruh besar untuk menentukan kualitas pelayanan, dalam kapasitasnya selaku ujung tombak pelayanan terhadap pasien dan keluarga pasien di Rumah Sakit. Hasil survei tingkat kepuasan masyarakat pada instalasi ruang inap di RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor, telah mencapai nilai standar minimum mutu pelayanan kesehatan yakni 96,6% tetapi progresnya cenderung statis. Tujuan penelitian ini adalah untuk mengetahui hubungan mutu pelayanan keperawatan dengan tingkat kepuasan pasien rawat inap di RSD. dr. H. Soemarno Sosroatmodjo Tanjung Selor. Rancangan penelitian menggunakan pendekatan deskriptif analitik cross sectional dengan uji korelasi Pearson chi square. Populasi berjumlah 110 orang yang tersebar di 3 unit ruang rawat inap kelas I. Sampel sebanyak 52 orang menggunakan teknik purposive sampling. Instrumen penelitian menggunakan kuesioner. Sebagian besar responden (63,5%) menyatakan baik dan sebagian kecil responden (36,5%) menyatakan kurang baik. Sebagian besar (76,9%) menyatakan puas dan sebagian kecil (23,1%) menyatakan kurang puas. Diperoleh nilai p = 0,019. Hasil p value < 0,05 (Sig. 95%) maka Ho ditolak sehingga Ha diterima, yang berarti terdapat hubungan antara mutu pelayanan keperawatan dengan kepuasan pasien rawat inap di RSD dr. H. Soemarno Sosroatmodjo Tanjung Selor. Ada hubungan yang bermakna antara mutu pelayanan keperawatan dengan tingkat kepuasan pasien rawat. Disarankan agar pihak Rumah Sakit lebih intensif mengadakan pelatihan yang berkaitan dengan dimensi mutu pelayanan keperawatan.

Latar Belakang: Kecemasan pada ibu perimenopause karena berakhirnya masa reproduksi yang berarti berhentinya nafsu seksual, menyadari dirinya menua, ini akan menghilangkan kebanggaannya sebagai wanita. keadaan ini dikhawatirkan akan mempengaruhi hubungannya dengan suami maupun lingkungan sosial. Tujuan: Untuk mengetahui hubungan dukungan keluarga, konsep diri dan gaya hidup dengan tingkat kecemasan ibu perimenopause. Metode: Jenis penelitian kuantitatif dengan desain penelitian cross-sectional. Populasi penelitian seluruh ibu perimenopause di Puskesmas Parungpanjang tahun 2022 sejumlah 286 orang. Berdasarkan perhitugan rumus Slovin, diperoleh jumlah sampel sebanyak 167 responden. Pengumpulan data menggunakan kuesioner, dan dianalisis univariat dan bivariat. Uji bivariat menggunakan uji statistic Chi-Square. Hasil: Uji statistik hubungan dukungan keluarga (p-value 0,001 dan odds ratio 3,125), konsep diri (p-value 0,028 dan odds ratio 2,174), dan gaya hidup (p-value 0,001 dan odds ratio 3,321) dengan tingkat kecemasan ibu perimenopause di Puskesmas Parungpanjang tahun 2022 Kesimpulan: Terdapat hubungan dukungan keluarga, konsep diri, dan gaya hidup, dengan tingkat kecemasan ibu perimonopause.

Not a few Covid-19 patients have died while undergoing self-isolation (isoman) at home. According to data obtained from the Sempaja Timur Village, there were 533 patients who underwent isomanism and 15 of them died. Lack of assistance while undergoing isoman causes the patient's condition to worsen and end in death. This community service aims to increase the knowledge of isoman patient companion volunteers with the hope that the safety of isoman patients in Sempaja Timur Village can be improved. This activity was attended by 20 volunteers who were chosen by the head of the RT in Sempaja Timur Village. The method used consists of four stages, namely the stage of situation analysis, planning, preparation and implementation. The assessment instrument uses a questionnaire. The training materials include information about Covid-19 including case tracking, volunteer protocol and isoman protocol. The results of the evaluation showed the average value of pretest knowledge was 67 (SD 10,848) and the average posttest score was 79,20 (SD 7,797). Thus there is an increase in volunteer knowledge after training by 12.20. Suggestion: Volunteer training needs to be carried out on an ongoing basis including post-covid handling so that symptoms that arise after recovering from covid can be detected and treated immediately. ABSTRAK Tidak sedikit pasien Covid-19 meninggal dunia saat menjalani isolasi mandiri (isoman) di rumah. Menurut data yang diperoleh dari Kelurahan Sempaja Timur terdapat 533 pasien yang menjalani isoman dan 15 orang diantaranya meninggal dunia. Kurangnya pendampingan saat menjalani isoman menyebabkan kondisi pasien yang semakin memburuk dan berakhir dengan kematian. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan relawan pendamping pasien isoman dengan harapan keselamatan pasien isoman di Kelurahan Sempaja Timur dapat di tingkatkan. Kegiatan ini diikuti oleh 20 orang relawan yang dipilih oleh ketua RT di Kelurahan Sempaja Timur. Metode yang digunakan terdiri dari empat tahap yaitu tahap analisis situasi, perencanaan, persiapan dan pelaksanaan. Instrument penilaian menggunakan kuesioner. Materi pelatihan meliputi informasi tentang Covid-19 termasuk pelacakan kasus, protokol relawan dan protokol isoman. Hasil evaluasi menunjukkan nilai rata-rata pengetahuan pretest adalah 67 (SD 10,848) dan rata-rata nilai posttest adalah 79,20 (SD 7,797). Dengan demikian terdapat peningkatan pengetahuan relawan relawan setelah pelatihan sebesar 12,20. Saran: Pelatihan relawan perlu dilakukan secara berkesinambungan termasuk penanganan pasca covid agar gejala-gejala yang timbul setelah sembuh dari covid dapat segera terdeteksi dan dapat segera ditangani.

Highly Migratory Species are one of the fish resources legally protected according to the UNCLOS 1982. This protection is carried out to ensure adequate world fish stocks and the sustainability of these fish resources. Internationally, the efforts to protect it are the obligation of all countries. This study examines the state’s commitment to preserving these Highly Migratory Species. This research is normative juridical research that utilizes secondary data, including primary, secondary, and tertiary legal materials using qualitative analysis. The study results show that several international legal instruments complement the provisions of the UNCLOS 1982, which regulates the state’s obligations to protect Highly Migratory Species in a concrete way, i.e., related to management and conservation. Some regional fisheries organizations have been formed to implement the state’s obligation to cooperate in managing and protecting Highly Migratory Species in each specific regulated area.

This study aims to explore further and provide empirical information about the influence of school culture, teacher certification and the work environment on the performance of teachers in junior high schools in Samalanga District, Bireuen Regency. The results of the path analysis show, 1) There is a direct and indirect influence of school culture on the performance of junior high school teachers in Samalanga District, Bireuen Regency, which is 26.29%. 2) There is a direct and indirect effect of certification on the performance of junior high school teachers in Samalanga District, Bireuen Regency, which is 28.02%. 3) There is a direct and indirect effect of the work environment on the performance of junior high school teachers in Samalanga District, Bireuen Regency, which is 31.29%. 4) Simultaneously school culture, certification and work environment together affect the performance of junior high school teachers in Samalanga District, Bireuen Regency. The contribution of school culture, certification and work environment factors to the performance of junior high school teachers in Samalanga District, Bireuen Regency is 85.2%

The skin is the organ that is located at the outermost and limits it from the human environment. The area of an adult's skin is about 1.5 m2 with a weight of approximately 15% body weight. Herves simplex is caused by Herves Simplex Virus (HSV). Vesicles arise in groups and cause pain. Herpes Simplex infection is characterized by repeated episodes of small blisters on the skin or mucous membranes, which are fluid and painful. The purpose of this study was to determine the relationship between personal hygine and the incidence of Herves in the North Sumatra Regional Police SPN. This type of research is analytic survey with a Cross Sectional approach. This research was conducted to students of the North Sumatra Police Department of Education in the North Sumatra Hinai National Police SPN with a population of 272 respondents and a sample of 74 respondents and the sampling technique was Simple random sampling. Data can be obtained by using questionnaires totaling 20 questions of personal hygiene and statements of herves' events. The data used are primary data, and tertiary data are analyzed using the chi-square test.The results of personal hygiene research with the incidence of herves showed that the results of the chi-square test obtained p-value

Pesantren tumbuh dan berkembang dibiayai dari berbagai sumber seperti wakaf, infaq dan sedekah, iuran atau sumbangan dari orang tua santri, dan lain-lain. Oleh karena itu, prinsip akuntabilitas dalam melaksanakan kegiatan pendidikan di pondok pesantren menjadi sangat penting. Ada dua lembaga yaitu BI dan IAI yang telah menyusun pedoman dan prinsip akuntansi yang cocok diterapkan di pondok pesantren. BI menerbitkan Pedoman Akuntansi Pesantren, dan IAI telah menyusun PSAK 101, PSAK 112 dan ISAK 35 yang juga dapat digunakan oleh Pesantren. Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk membantu mensosialisasikan pentingnya membangun sistem informasi akuntansi agar pelaksanaan pembukuan pondok pesantren dapat sesuai dengan peraturan yang ada untuk menghasilkan laporan keuangan yang akuntabel. Kegiatan sosialisasi dilakukan dengan pendekatan implementasi, dengan kegiatan berupa analisis kebutuhan, pelaksanaan sosialisasi, dan evaluasi. Hasil kegiatan pengabdian kepada masyarakat ini telah memberikan kesadaran kepada pengelola administrasi keuangan pondok pesantren akan pentingnya melaksanakan pembukuan dengan menggunakan sistem akuntansi yang benar.

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Environment is one of global issues humans are facing today. The worsening condition of global environmental cannot be apart from various problems from garbage, logging, and air pollution due to industrial or transportation activities as the main factors of the environmental crisis. The basic principles of ecology are to protect, maintain, utilize and preserve the environment for the life of future generations. In the context of power, the idea of ecology and environmental sovereignty is related between God, humans and nature. The results of this study showed that Islam is very concerned with these environmental issues as proven through many discussions contained in classical fiqh literature, such as discussion of thaharah (cleanliness), ihya al-mawat (opening the unused land), al-musaqat and al-muzara’ah (utilization of land belonging to others), laws related to the sale and purchase and ownership of water, fire and salt, the rights of pets and other issues related to the environment around humans. Keywords: Ecology; Fiqh; Al-Quran; Environment

The purpose of this study was to determine the role of CAR in mediating between FDR and NPF on probility at islamic commercial bank in Indonesia. This research uses quantitative research obtained from quarterly quartely financial reports published form the websites of each islamic commercial bank in Indonesia for the 2016-2020 period. This study used a purposive sampling tecnique obtained 6 samples were obtained form 14 banks with an observation period of 5 years. The data analysis technique uses path analysis with SPSS 21. The result of the data analysis of this study rove that FDR has no effect on CAR, NPF has a negative significant effect on CAR, FDR has no effect on probility, NPF has a negative significant effect on probility, CAR has a positve significant effect on probility, CAR is unable to mediate the effect of FDR on probility, and CAR are able to mediate the effect of NPF on probility.

Native ihur sago starch is a starch from Maluku and to date there is no report on its physicochemical properties. The objective of this work was to evaluate the effect of acetic acid concentration on the physicochemical properties of the native ihur sago starch. The starch was acetylated at different acetic acid concentrations, i.e., 0, 0.5, 1.5, and 2.5%. The acetylation was carried out by reacting ihur sago starch solution (100 g in 225 mL water) with acetic acid under alkaline condition. The acetyl group, degree of substitution (DS), water solubility, swelling power, paste clarity, and water, ash and amylose contents of the acetylated starch were measured. The study was conducted in three replications of non-factorial experiments using a completely randomized design. Starch modification through acetic acid addition produced ihur sago starch with different physicochemical characteristics from that of its native form. The acetylation caused the hydroxyl group in the starch to be substituted by acetyl group at concentration of 1.336-1.850% and DS range of 0.026-0.046, whilst no acetyl group was detected in its native starch. Acetylation increased the starch ash content from 0.46% to 0.50-0.57%, amylose content from 28.86% to 29.73-31.46%, solubility from 12.83% to 14.20-25.20%, swelling power from 18.51 g/g to 16.74-28.24 g/g and paste clarity from 93.07%T650 to 93.50-94.13%T650. In addition, acetylation at 0.5% increased the water content of the starch while higher concentration of acetylation could decrease its water content.

This study aims to analiyzethe system of optimal service queue at the teller that existed in PT BankSyariah Mandiri Bungku Branch. The analytical method used is M/M/1 or single channel singlephase, but to compare the optimal or not the queue of customer service at PT Bank Syariah Mandiribranch when adding one teller in solid time so the used M/M/S analysis method or multi channelsingle phase. The result of analysis by using one teller in cash deposit of solid time is probability insystem is equal to 0,0572. The teller utility level is 0,94 or 94 % the average number of customers inthe system is 17 people, while using two tellers can be seen the probability in the system is 0,350 or noone in the system. Teller utility rate is reduced to 0,48 or 48% of the average number of customers inthe system is 1 person, it indicates that the customer queuing in the system is optimal. Based on thedata is can be concluded that the addition of one teller at a solid time can optimize the existingservices in PT Bnk Syariah Mandiri Bungku branc. Penelitian ini bertujuan untuk menganalisis sistem antrian pelayanan yang optimal pada bagianteller yang ada pada PT Bank Syariah Mandiri Cabang Bungku. Metode analisis yang digunakanadalah M/M/1 atau Single Channel Single Phase, tetapi untuk membandingkan optimal atau tidaknyaantrian pelayanan nasabah pada PT Bank Syariah Mandiri Cabang Bungku apabila menambahkansatu teller pada waktu padat sehingga digunakan metode analisis M/M/S atau Multi Channel SinglePhase. Hasil analisis dengan menggunakan satu teller pada penyetoran tunai waktu padat adalahprobabilitas dalam sistem adalah sebesar 0,0572. Tingkat utilitas teller adalah 0,94 atau 94 %, jumlahnasabah rata-rata dalam sistem adalah 17 orang, sedangkan dengan menggunakan dua teller dapatdilihat probabilitas dalam sistem adalah 0,350 atau tidak ada orang dalam sistem. Tingkat utilitas tellerberkurang menjadi 0,48 atau 48 %, jumlah rata-rata nasabah dalam sistem adalah 1 orang, inimenunjukkan bahwa nasabah yang mengantri dalam sistem sudah optimal. Berdasarkan data tersebutdapat disimpulkan bahwa penambahan satu teller pada waktu padat dapat mengoptimalkan pelayananyang ada pada PT Bank Syariah Mandiri Cabang Bungku.

Hilda, 2022. “Analisis Efektivitas Coporate Social Responsibility (CSR) Bagi Masyarakat (Studi Kasus CSR PT. Asera Tirta Posidonia Terhadap Masyarakat Kel. Murante)”. Skripsi Program Studi Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Palopo. Dibimbing oleh Muh.Ikhsan Purnama. Penelitian ini bertujuan untuk (1) menganalisis efektivitas Corporate social Responsibility (CSR) PT. Asera Tirta Posidonia terhadap masyarakat Kel. Murante (2) menganalisis pandangan etika bisnis Islam dalam penerapan tanggung jawab sosial perusahaan. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Informan penelitian ini adalah masyarakat Kelurahan Murante, pimpinan PT. Asera Tirta Posidonia serta aparat kantor Kelurahan Murante. Data diperoleh melalui wawancara, studi pustaka dan dokumentasi. Selanjutnya, data penelitian dianalisis dengan teknik reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian ini dapat diketahui bahwa (1) Efektivitas program Corporate Social Responsibility (CSR) yang dijalankan PT. Asera Tirta Posidonia belum sepenuhnya efektif dikarenakan dengan dua indikator yang belum tercapai yaitu sosialisasi program dan pemantauan program (2) Dalam pandangan etika bisnis Islam kewajiban melaksanakan tanggung jawab sosial perusahaan atau yang biasa disebut dengan Corporate Social Responsibility (CSR) bukan hanya menyangkut pemenuhan kewajiban secara hukum dan moral, tetapi juga strategi agar perusahaan dan masyarakat tetap survive dalam jangka panjang. Pelaksanan CSR di PT. Asera Tirta Posidonia dapat disimpulkan sudah sesuai dengan etika bisnis Islam. Oleh karena itu, pelaksanaan CSR di PT. Asera Tirta Posidonia bukan hanya sekedar menggunakan kewajiban yang telah diperintahkan oleh Undang-Undang, akan tetapi pelaksanan CSR di PT. Asera Tirta Posidonia adalah suatu bentuk pertanggungjawaban kepada Allah SWT, lingkungan, dan sesama manusia. Kata Kunci: Efektivtas, Corporate Social Responsibility (CSR), Masyarakat.

Corona Disease 19 is a coronavirus infectious disease with a high rate of transmission that primarily affects the respiratory tract. As a result, the Indonesian government established the COVID-19 immunization campaign in order to break the chain of transmission of the COVID-19 virus. Many are still afraid to get the COVID-19 vaccination due to the spread of information concerning harmful post-immunization occurrences. The goal of this study was to describe the level of student understanding regarding the COVID-19 immunization at the Pharmacy Department of the Medan Ministry of Health's Health Polytechnic. This is a descriptive survey that use the purposive sampling approach. The total population is 261 people, and the sample size is 158 people. A questionnaire that had already been validated was distributed using the Google Form in order to collect the data. The findings revealed that the average knowledge of vaccination fundamentals (72.6%), vaccine kinds (75.44%), and requirements and stages of the COVID-19 immunization (74.94%) was in a category of reasonable quality. Even though the level of knowledge about the purpose of vaccination is in the good category (91.89%). In generally, the description of the level of student knowledge about the COVID-19 vaccination at the Pharmaceutical Department of the Medan Ministry of Health Polytechnic is in the good category (78.98%). It is expected that even this factual information will inform and encourage the public to take part in COVID-19 immunization campaigns. Keyword: Covid-19, Immunization, Knowledge, Pharmacy, Student

Antibiotic use is relatively high in Indonesia, which will enhance the occurrence of resistance. Community understanding of receiving antibiotics is critical for treatment success and preventing resistance occurrences. The goal of this study was to describe the level of community understanding regarding the use of antibiotics in Sibuntuon Village, Uluan District, Toba Regency. This is a descriptive survey method, using 96 samples taken by the technique Simple Random Sampling in April-May 2021. The results showed that 24 respondents (25%) had good knowledge in the good category, 47 respondents (48.96%) in the fairly good category, 22 respondents (22.92%) in the bad category and 3 respondents (3.12%) in the bad category. Confidence of good respondents by 17 respondents (17.71%), in the quite good category 76 respondents (79.17%), while the category is not good by 3 respondents (3.12%) and 0 respondents (0%) in the category is not good. The actions of respondents who had a good level were 23 respondents (23.96%), in the quite good category there were 33 respondents (34.38%), while the unfavorable category was 37 respondents (38.54%), and the category was not good as many as 3 respondents (3.12%). The conclusion of this study is that the knowledge, attitude beliefs, and actions of using antibiotics in the community in Sibuntuon Village, Uluan District, Toba Regency are quite good. and there is an influence between the level of knowledge, attitudes, and actions towards antibiotic use with a significant value of 0,000. The findings of this study can inform that education regarding the use of antibiotics, both directly education and through various educational media, must continue to be carried out in the community. Keyword: Actions, Antibiotics, Attitudes, Knowledge

JKN adalah instrumen negara berupa jaminan kesehatan yang diselenggarakan untuk mengalihkan risiko individu secara nasional melalui mekanisme asuransi sosial, kepesertaan bersifat wajib, dan asas keadilan sosial. Sementara, pemerataan layanan kesehatan merupakan masalah yang kronis di wilayah kabupaten atau rural Provinsi Kaltim. Jenis penelitian yang dilakukan adalah mixed methods dengan pendekatan studi kasus di Provinsi Kaltim tahun 2018-2019. Data sekunder dianalisa secara kuantitatif dilanjutkan wawancara mendalam secara kualitatif. Hasil penelitian menunjukkan bahwa tata kelola kepesertaan PBPU yang belum adaptif menyebabkan belum optimalnya perlindungan layanan kesehatan bagi pekerja informal. Capaian ekuitas sudah cukup baik pada layanan ISPA di wilayah perkotaan. Namun, pemerintah perlu membentuk kebijakan yang bersifat afirmatif untuk menutup kesenjangan utilisasi layanan ISPA di wilayah pedesaan. Capaian tata kelola dan ekuitas ini perlu dijawab dengan praktik agile governance dalam program JKN.

The aim of this research is to find the influence of inventory cost flow methods, inventory value and gross profit margin to the company market value. The research data was gathered from the annually financial report 56 manufacturers companies that were sampled listed on Jakarta Stock Exchange (JSX) within the period of 2002-2005. Out of the 56 manufacturer companies, forty-eight of them are implementing the average inventory cost flow method and 8 companies implemented the FIFO inventory cost flow method. These samples were chooses by applying the purposed sampling method. The analysis was calculated by using classic assumption test consists of normalization data, multicoleneritas, autocorrelation and heterousskedastisitis test. Afterwards, hypothesis test was measured by utilizing the multiple regression test followed with F test and t test also independents t test act as a support for hypothesis test. The result of this research shows that as collectively the inventory cost flow methods, inventory value and gross profit margins significantly affected the market value. And as individually, the variable that significantly affects the market values is just inventory while the inventory cost flow methods and gross profit margin had a less impact to the market value.