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This study aims to see whether before and after the implementation of PSAK72 will affect the performance of financial construction companies that are on the Indonesia Stock Exchange. The data used is secondary data with a population of 24 issuers. The research sample was based on purposive data collection techniques with certain criteria obtained by 21 issuers throughout 2018-2020. The analysis technique used is quantitative descriptive. The Wilcoxon Signed Rank Test was used as an analytical test tool in this study. The test results show that before and after the implementation of PSAK 72 does not affect financial performance as represented by the current ratio, debt to equity ratio, and net profit margin. This means that this research adds to previous empirical research evidence which states that there is no effect of PSAK72 implementation on financial performance. The adoption of PSAK72 does not necessarily significantly increase or decrease a company's financial performance. Keywords : Financial Performance, Financial Ratio, PSAK72 ABSTRAK Penelitian ini bertujuan melihat apakah sebelum dan sesudah penerapan PSAK72 akan mempengaruhi kinerja keuangan perusahaan konstruksi yang ada di Bursa Efek Indonesia. Data yang digunakan adalah data sekunder dengan populasi berjumlah 24 emiten. Sampel penelitian berdasarkan teknik pengumpulan data secara purposif dengan krieria tertentu diperoleh sebanyak 21 emiten sepanjang tahun 2018-2020. Teknik analisis yang digunakan deksriptif kuantitatif. Uji Wilcoxon Signed Rank Test digunakan sebagai alat uji analisis dalam penelitian ini. Hasil uji menunjukkan bahwa sebelum dan sesudah penerapan PSAK 72 tidak mempengaruhi kinerja keuangan yang diwakilkan oleh current ratio, debt to equity ratio, dan net profit margin. Artinya penelitian ini menambah bukti empiris penelitian sebelumnya yang menyatakan bahwa tidak adanya pengaruh penerapan PSAK72 terhadap kinerja keuangan. Penerapan PSAK72 belum tentu meningkatkan atau menurunkan kinerja keuangan perusahaan secara signifikan. Kata Kunci: Kinerja Keuangan, PSAK72, Rasio Keuangan

Tujuan dari penelitian ini adalah menguji apakah disiplin dan motivasi kerja akan mempengaruhi kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang pada unit keuangan. Teknik pengambilan sampel pada penelitian ini adalah menggunakan sampel jenuh, dimana semua populasi dalam penelitian dijadikan sampel dengan jumlah 28 orang. Variabel dependen dalam penelitian ini adalah disiplin, motivasi kerja dan variabel independennya adalah kinerja pegawai, dengan kuesioner sebagai teknik pengumpulan data. Analisis data yang digunakan adalah regresi linier berganda. Hasil regresi menunjukkan Y = 5.953 + 0.258X1 + 0.773X2. Dimana terdapat pengaruh positif dan signifikan secara simultan untuk disiplin dan motivasi kerja terhadap kinerja pegawai dengan nilai Fhitung 19.975 > F tabel 3.369 dengan nilai signifikan 0.000 < 0,05. Sedangakan tidak ada pengaruh secara parsial displin kerja terhadap kinerja pegawai dengan nilai thitung 0.897 < ttabel 2.060 dan ada terdapat pengaruh secara parsial variabel motivasi kerja terhadap kinerja pegawai dengan nilai thitung 4.143 > ttabel 2.060. Nilai R2 sebesar 0.615 yang artinya disiplin dan motivasi kerja berpengaruh sebanyak 61.5% terhadap kinerja pegawai PT. KAI (Persero) Divisi Regional III Palembang Unit Keuangan. Kata Kunci: Disiplin, Motivasi Kerja, Kinerja Pegawai ABSTRACT The purpose of this research is to test whether discipline and work motivation will affect the performance of PT. KAI (Persero) Regional Division III Palembang in the financial unit. The sampling technique in this study was to use a saturated sample, where all of the population in the study were sampled with a total of 28 people. The dependent variable in this study is discipline, work motivation and the independent variable is employee performance, with a questionnaire as a data collection technique. The data analysis used is multiple linear regression. The regression results show Y = 5.953 + 0.258X1 + 0.773X2. Where there is a positive and significant influence simultaneously for discipline and work motivation on employee performance with a Fcount of 19,975 > F table of 3,369 with a significant value of 0,000 ttable of 2.060. The R2 value is 0.615 which means that discipline and work motivation have an effect of 61.5% on the performance of employees of PT. KAI (Persero) Regional Division III Palembang Finance Unit. Keywords : Dicipline, Motivation, Performance

Latar Belakang: Stunting menjadi masalah gagal tumbuh yang dialami oleh anak di bawah lima tahun. Prevalensi stunting balita di Indonesia urutan ke - 5 terbesar di dunia dan urutan ke 3 di Asia Tenggara. Stunting adalah kondisi dimana balita memiliki panjang atau tinggi badan yang kurang jika di bandingkan dengan umur. Tujuan: Penelitian ini bertujuan untuk mengetahui hubungan pemberian ASI Ekslusif dengan kejadian stunting di Puskesmas banjar Kabupaten Sampang Tahun 2022 Metode: Penelitian ini merupakan penelitian kualitatif dengan pendekatan cross sectional dan menggunakan teknik pengambilan data restrospektif. Populasi dalam penelitian ini sebanyak 74 ibu yang mempunyai balita di wilayah Kecamatan Banjar Kabupaten Sampang. Penelitian ini menggunakan total sampling. Hasil: Berdasarkan hasil analisis data dengan uji chi square pada hubungan pemberian ASI Ekslusif dengan kejadian stunting pada balita di Puskesmas Banjar Kabupaten Sampang didapatkan nilai significancy yaitu 0,000 (p > 0,05). Kesimpulan: Terdapat hubungan antara pemberian ASI Ekslusif dengan kejadian stunting pada balita di Puskesmas Banjar Kabupaten Sampang tahun 2022.

Best Pratice ini dilatarbelakangi masih rendahnya kesadaran siswa untuk merespon pembelajaran secara daring yang diberikan oleh guru pada umumnya ,dan pada mata pelajaran bahasa Indonesia pada khususnya. Tujuan dari penulisan Best practice ini adalah untuk mencari tahu penyebab maupun kondisi yang melatarbelakangi siswa sama sekali tidak respon pada pembelajaran daring melalui metode pembelajaran Home Visit. Metode pembelajaran Home Visit ditempuh karena kondisi yang menyebabkan siswa tidak aktif sama sekali mengikuti pembelajaran daring. Dari faktor penghambat tersebut, guru atau tenaga pendidik dapat mengambil tindakan yang tepat sesuai permasalahan siswa. Penulisan ini menggunakan metode deskriptif yaitu mendeskripsikan kejadianberupa peristiwa dan data yang sebenarnya dalam pembelajaran jarak jauh secara daring. Hasil pembelajaran sebelum Home Visit yakni dari 30 siswa,26 siswa tuntas belajar dan 4 siswa belum tuntas belajar dengan nilai rata- rata 80. Setelah guru Home Visit atau mendatangi rumah siswa yang sama sekali tidak respon pada pembelajaran daring,hasil belajar meningkat dari 30 siswa hasil belajarnya menjadi tuntas semua dengan nilai rata-rata 92.00

The purpose of this study is to determine the competence of human resources that affect an employee's financial reporting to be part of the management process must have three competencies, namely technical competence, human relations competence and conceptual competence. So that the financial statements have a very important meaning because it is a form of accountability in carrying out its activities during a performance-based budget year. The submitted financial statements are required to be timely, complete / complete, valid, and accountable which are prepared based on accounting principles. The unit of analysis in this study is the financial institution of universities in Palembang-Indonesia. The results show that the competence of human resources that affect an employee's financial reporting affects the value of financial reporting significantly. Furthermore, it was found that financial reporting could change because of the human resource survey survey at universities in Palembang, {"references":["Atkinson, A.A. Kaplan, R.S., Matsumurah, E.M & Young, S.M.1998. Management Accounting: Information for Decision Making and Strategy Execution, Sixth Edition. New Jersey: Pearson Education, Inc","Atkinson, A.A. Kaplan, R.S., Matsumurah, E.M & Young, S.M.2012. Management Accounting: Information for Decision Making and Strategy Execution, Sixth Edition. New Jersey: Pearson Education, Inc","Afandi, Joni. 2008. Factors that influence the successful implementation of accounting information systems in central government agencies in South Sumatra Province. Graduate program. Thesis.Sriwijaya University. Palembang","Albarda. 2006. Implementation Strategy of Information Technology Utilization for Organizational Governance (IT - GOVERNANCE). Proceedings of the National Conference on Information & Communication Technology for Indonesia 3-4 May 2006, West & East Hall of the Bandung Institute of Technology.","Ang CL., Davies MA., Finlay PN., 2001, An Empirical Model of IT Usage in the Malaysian Public Sector, Journal of Strategic Information Systems","Annisa, Nur. 2004. Timeliness of Financial Report Submission: Study of Management Performance, Quality of Auditors, and Audit Opinion. Journal of Balance FE Univ. Atma Jaya, September 2, 42-53.","AzharSusanto. 2013 Accounting Information System. Structures - Risk Control - Development, Second Edition. Bandung Lingga Jaya"]}

Dermatofitosis merupakan infeksi kapang superfisial pada kulit yang sering ditemukan menyerang hewan peliharaan seperti kucing. Penyakit ini mudah terjadi dalam suasana dengan suhu dan kelembaban yang tinggi. Pemberian obat antifungal biasa dilakukan untuk menangani maupun mencegah kasus dermatofitosis. Tujuan penelitian ini untuk menggambarkan frekuensi penggunaan obat antifungal terbanyak dalam menangani kasus dermatofitosis di klinik hewan objek penelitian. Penelitian dilakukan secara deskriptif dengan menggunakan 39 data rekam medis dari pasien yang terinfeksi dermatofita. Hasil penelitian menunjukkan obat antifungal yang digunakan untuk kasus dermatofitosis sebanyak dua kali penggunaan ketoconazole, 25 kali penggunaan itraconazole, 11 kali penggunaan salep racikan, dan satu kali penggunaan griseofulvin. Berdasar hasil penelitian, itraconazole merupakan obat antifungal yang paling banyak digunakan untuk menangani kasus dermatofitosis di klinik hewan tersebut

Coxiella burnetii (C. burnetii) is a Gram-negative and obligate intracellular bacterium that causes Query fever (Q fever). The aim of the present study was to detect C. burnetii in beef cattle from Ampel slaughterhouse at Boyolali Regency, Middle Java, Indonesia. Spleen, heart, liver, lung, and kidney samples were collected from 100 cattle and used for Nested-PCR (nPCR) with four types of primers (OMP1, OMP2, OMP3, and OMP4). Five stages of pooling extraction were performed on 100 individual samples. The nPCR amplified a 437 bp DNA fragment from the fifth pool on the sampled heart, lung, and spleen. Furthermore, 10 individual samples from the fifth pool were re-tested by nPCR to find out the number of positive individual samples. Of 10 samples, the obtained result indicated the presence of C. burnetii DNA in 7 samples, 6 from Simmental cattle and 1 from Ongole cattle. Therefore, it can be strongly suspected that there are 7 out of 100 local breed beef cattle positive of Q fever at Boyolali Regency, Middle Java, Indonesia.

This study aims to determine the impact of Covid-19 on the performance of SMEs Registered at the Palembang Cooperative Service in 2020. The variables used in this study are independent variables in the form of Sales Productivity (X1), Working Capital (X2), Government Policy (X3) and the dependent variable is Performance (Y) by doing partial or simultaneous testing. This study used a questionnaire data collection technique. The population in this study was 140 MSMEs while the sample that was feasible to use was 113. The results of this study using the t-test showed that the value of Sales Productivity (X1) t-count is -2.760 < t-table 1.981 so that Sales Productivity (X1) has no effect on performance (Y). The value of Working Capital (X2) t-count is -0.105 < t-table 1.981 so that Capital (X2) has no effect on performance (Y). The value of Government Policy (X3) t-count is 4.015 > t-table 1.981 so that Government Policy (X3) has an effect on performance (Y). Based on the F-test shows that the independent variables consisting of Sales Productivity (X1), Working Capital (X2), and Government Policy (X3) simultaneously have a significant effect on the dependent variable, namely performance (Y), namely the F-count 8.675 > F- table 2.69 and sig value 0.000

Auricular cartilage is considered the source for cartilage grafts with good esthetic results and is often used in augmentation rhinoplasty. Most revision procedures require grafting, and the auricular cartilage can be the source for secondary rhinoplasty. Due to limited donor locations, donor site optimization of graft material is very important. We aimed to evaluate the healing process from the donor site, including the regeneration of cartilage from the donor site in an experimental animal model. Six New Zealand white rabbits were used for the investigation of cartilage regeneration from donor defects with one-sided perichondrium. Cartilage defect measuring 0.5 × 3 cm was made in rabbit ears. Two trial groups with 12 ears in each group were formed (one-sided perichondrium vs without perichondrium). Macroscopic and microscopic evaluation examinations were performed at week 4. The gap and thickness of the donor defect were measured with a centimeter grinder for macroscopic evaluation. While macroscopic evaluation of wound thickness and the gap was not significant between groups (p = 1.00, p = 0.053, respectively), microscopic evaluation showed immature cartilage formation at week 4 of the donor defect with one-sided perichondrium (p = 0.004). The donor defect with one-sided perichondrium showed new cartilage formation within the area of the perichondrium. These findings showed the regeneration of cartilage was developed at the donor defects with one-sided perichondrium in the fourth week. Level of evidence: Not ratable

Research aims to understand the role of creativity and innovation in increase the volume of sale and described all forms of and the process relating to an a product produced in bread with a “Sari Roti”.The writer be assigned PT. Nippon Indosari Corpindo Tbk as an object research since the volume of sales in the past year decreased.It is due to the covid-19, the decline in the volume of sale a matter currently faced by PT. Nippon Indosari Corpindo Tbk now. Data analysis using, qualitative descriptive in the form of exposure data from raw ingredients, production process until the marketing obtained from observations directly and supported by secondary data from various sources. Use of data using interviews and study. Literature to entice consumers, the varying, the design is interesting is expected to maintain the quality of the product on the market and has high selling values. The result of research conducted showed that creativity and innovation in an enterprise very important because very helpful increase the volume of sales in the company and are also sources of out of the necessity to business security .The application of creativity and innovation has produced new strategies to increase the volume of business sales. A kind of bread that was originally not too much variant think have now been as well as to various kinds of kinds of variant taste .The same thing happened to the strategy and the right policy very needed at in determining success or failure in increase the volume of sales .As the strategy marketing is a way to accomplish a purpose of a corporation , so that in the run the utmost effort there needs to be the development of through a strategy of marketing.

Fajrih N, Wiryawan KG, Sumiati, Syahpura SK, Winarsih W. 2022. Identification of bioactive compounds of banana corm (Musa paradisiaca) using GC-MS and its inhibitory effect against pathogenic bacteria. Biodiversitas 23: 195-204. The banana corm is an agricultural waste that is abundant in nature but is rarely used even though it has many benefits including as an antibacterial agent. Therefore, this study aims to identify and isolate antibacterial compounds in banana corm and evaluate their antibacterial activity against pathogenic bacteria (E. coli, S. aureus, S. typhi, B. cereus) that generally infect livestock. The extraction procedure was carried out by maceration using ethanol and fractionation through the liquid-liquid method using ethyl acetate. The ethyl acetate fraction was further analyzed using column chromatography using silica gel as a stationary phase and eluted with 100% of CHCl?, 20% of MeOH/CHCl?, 3% of MeOH/CHCl? and 100% of MeOH, respectively. Identification of antibacterial compounds was carried out using GC-MS. Growth inhibitory activity against pathogenic bacteria was conducted by the well agar diffusion method. Based on the GC-MS chromatogram results, several compounds with antibacterial properties compounds were identified in the banana corm, namely Octadeca-9,12-Dienoicand Hexadecanoic acids. The extract of banana corm has antibacterial activity against E. coli, Salmonella typhi, S. aureus, and B. cereus at the concentration of 5% with inhibitory zones of 5.88 mm (moderate), 9.13 mm (moderate), 13.86 (strong), and 14.66 (strong), respectively. It is concluded that banana corm extract contains antibacterial compounds and can inhibit the growth of several pathogenic bacteria.

This study aimed to analyse the antioxidant activity, total phenols, and flavonoids of kersen leaves (Muntingia calabura L.) extract (KLE) and determine the hepatoprotective activity of KLE in soft drink induced mice. Soft drinks induction causes liver injuries which increases the serum glutamic oxaloacetic transaminase (SGOT) and serum glutamic pyruvic transaminase (SGPT) levels. Mice were divided into five treatment groups (n=5) and were given Tween 80 (1%) (normal control), Tween 80 (1%) and 7 ml soft drinks (negative control), KLE (1000, 1500, and 2000 mg/kg), and 7 ml soft drinks per oral once daily for 4 weeks. Antioxidant activity was measured by 2.2-diphenyl-1-picrylhydrazyl (DPPH) method. Total phenols and flavonoids were analyzed by Folin-ciocalteu colorimetric and aluminium chloride (AlCl3) method. The blood samples were collected for biochemical analysis. The result showed that the KLE antioxidant activity were 11.11+0.50 ppm. Total phenols and flavonoids detected in the KLE samples were 2.19+0.12 mgGAE/g and 2.43+0.24 mgQE/g respectively. Mice treated with KLE had a significantly lower (p

Remaja merupakan kelompok berisiko yang mempunyai karakteristik tertentu yang berkontribusi menimbulkan masalah kesehatan, salah satunya adalah perilaku seksual berisiko. Tujuan penelitian ini adalah untuk mengetahui hubungan pemanfaatan konseling sebaya dengan perilaku seksual berisiko pada aggregate remaja di Jakarta Selatan. Desain analisis korelasi dengan pendekatan cross sectional digunakan dalam penelitian terhadap 108 responden yang diperoleh melalui simple random sampling. Hasil analisa chi square menunjukkan bahwa ada hubungan yang signifikan pemanfaatan konseling sebaya dengan perilaku seksual berisiko pada aggregate remaja (p value : 0,003). Hasil penelitian ini menjadi masukan dalam meningkatkan asuhan keperawatan pada aggregate remaja melalui kegiatan konseling sebaya yang lebih memperhatikan kebutuhan perkembangan remaja.

This study aimed to evaluate the effect of zinc supplementation in various diets on the performance and health status of IPB-D2 chickens. Subsequently, about 180 one-week-old IPB-D2 chickens were used in the study and were fed the treatment diets for 12 weeks. Also, this study employed a completely randomised factorial design with six treatments and three replications of ten birds each. These treatment diets included A1, which contained nutrients based on SNI (2013) without Zn supplementation, A2 which is a combination of A1 and 60 ppm of Zinc, B1 which contained nutrients 5% higher than SNI without Zn supplementation, B2 which is a combination of B1 and 60 ppm Zinc, C1 which contains nutrients 10% higher than SNI without Zn supplementation, and lastly, C2 which is a combination of C1 and 60 ppm of Zinc. Furthermore, the data were analysed using ANOVA, and the parameters observed were the body weight, body weight gain, feed consumption, feed conversion ratio, blood profile and the villi surface area of the jejunum. Consequently, the results showed that C2 significantly (P

Penelitian ini bertujuan untuk mengetahui penerapan strategi pemasaran dan menemukan bauran pemasaran yang tepat yang meliputi 7 p (produk, harga, tempat, promosi, orang, proses, bukti fisik) pada Bimbingan Belajar Sempoa SIP Cabang Dempo Palembang untuk mencapai target pasarnya. Teknik analisis yang digunakan dalam penelitian ini adalah analisis kualitatif dengan metode pengumpulan data, wawancara dan studi pustaka. Hasil penelitian menunjukkan bahwa terdapat kurang signifikannya jumlah peserta bimbingan belajar sesuai dengan target yang telah ditetapkan oleh Sempoa SIP. Hal ini terjadi karena kurangnya permintaan dan kendala dari beberapa sektor. Di masa depan, Sempoa SIP Dempo Palembang perlu mempertahankan strategi suksesnya dan mungkin ingin mempertimbangkan pengurangan harga serta memprioritaskan kegiatan di berbagai sekolah dan promosi media sosial dengan cara yang kreatif dan inovatif. Kata Kunci : Bimbingan Belajar, Bauran Pemasaran, Media Promosi A BSTRACT T his study aims to know the application of marketing strategy and finding proper marketing mix that includes 7 p (product, price, place, promotion, people, process, physical evidence) at Tutoring Agency Sempoa SIP Dempo Palembang Branch to reach its target market. The analysis techniques used in this study is qualitative analysis by data collection methods, interview and library research. The results showed that there is lack of significance number of participants tutoring in accordance with predetermined target by Sempoa SIP. This occurs because of a lack of demand and obstacles from several sectors. In the future , Sempoa SIP Dempo Palembang needs keep its succeeding strategy and might want to consider price reduction as well prioritization of activities in the different schools and social media promotion in creative and innovative ways. Keyword s : Tutoring Agency, Marketing Mix, Promotion Media

Tujuan penelitian ini adalah untuk mengetahui pengaruh disiplin kerja dan motivasi kerja terhadap produktivitas karyawan pada PT. Awfa Smart Media Palembang. Teknik pengumpulan data dilakukan melalui kuisioner dan dokumentasi dengan jumlah responden sebanyak 50 orang. Teknik analisis yang digunakan dalam penelitian ini adalag regresi linier berganda. Variabel bebas yang digunakan dalam penelitian ini adalah disiplin kerja (X1) dan motivasi kerja (X2) dengan variabel terikatnya yaitu produktivitas karyawan (Y). Berdasarkan hasil pengujian disimpulkan bahwa baik secara serentak dan parsial terdapat pengaruh positif dan signifikan antara variabel disiplin dan motivasi kerja terhadap produktivitas karyawan. Untuk itu diharapkan kedisiplinan dan motivasi kerja yang ada pada perusahaan dipertahankan dan ditingkatkan agar lebih baik lagi dimasa yang akan datang.

This study was conducted to analyze the high cholesterol diet effect of egg yolk powder toward the increase of blood cholesterol and body weight in male New Zealand White rabbit and learned their liver histophatology figure. The experimental studies with Completely Randomized Design (CRD) used 13 male New Zealand White rabbit aged 6 – 7 months and weight 2,9 – 4,0 kg. Rabbit were divided into 3 groups: group 0 (n=4) given the standard feed, group 1 (n=4) given high cholesterol diet from egg yolk powder, and group 2 (n=5) given high cholesterol diet from egg yolk powder and red palm oil mix. The intervention was implemented for 8 weeks after 4 weeks adaptation period. The results showed that intervention of high cholesterol diet from egg yolk powder significantly increased levels of serum cholesterol and fatty liver, but did not significantly affect body weight of male New Zealand White rabbit.

Infectious bursal disease (IBD) affects economical impact for breeders due to it can cause damage lymphoid organ, especially bursa of Fabricius and causing failure the vaccination program. Infectious bursal disease virus receptors on lymphoid organs suspected contribute to subclinical and clinical IBD incidence in the chickens. The aim of this study was to determine and compare the distribution of IBDvirus receptors on lymphoid organ of the chicken which obtained different IBD vaccination program. The presence of virus receptors in bursa of Fabricius, spleen, and thymus were observed microscopically using immunohistochemical method and evaluated with Image J® software. Monoclonal anti LSCC-BK3 (Gifu University, Japan) antibodies as primary antibody was used in this study. The result showed that IBDvirus receptors found abudantly in the bursa of Fabricius, afterwards in the spleen and thymus. No significant differences of IBD virus receptor distribution within lymphoid organs between chicken which obtained once and twice IBD vaccination. Infectious bursal disease virus receptor distribution in bursa Fabricius chickens aged 23 days received twice IBD vaccination more than once IBD vaccination program.

This study aimed to evaluate dietary inclusion of silica+® on mineral metabolism, health status and excreta quality of broilers. This study used a completely randomized design (CRD) with 6 treatments and 6 replications (40 birds of each). The treatments were high nutrient diet (T1), T1 + silica+® 200 ppm (T2), low nutrient diet (T3), T3 + silica+® 200 ppm (T4), feed contain local feedstuff (rice bran) (T5), T5 + silica+® 200 ppm (T6). Parameters measured were minerals consumption, minerals retention, mineral content of the tibia, blood profile (erythrocytes, hemoglobin, hematocrit, leukocytes, differentiation of leukocytes and ratio H/L) and excreta quality (pH, water content and ammonia). The results showed that using silika+® 200 ppm increased (P