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TINGKAT HEMOGLOBIN LANSIA: PERBEDAAN PENGUKURAN ANTARA DUA ALAT BERBEDA

Prihatiningsih, Diah, Sutrisna Putra, I Gusti Putu Agus Ferry
Abstract: The examination of hemoglobin levels in the elderly is crucial as iron deficiency or anemia is often found in this age group. Various methods of hemoglobin examination are used in healthcare facilities. This study aims to&#8230; o identify the differences in hemoglobin levels using the Dirui BCC-3600 and Quick Check devices in the elderly population at Puskesmas Biromaru. This research is descriptive-comparative in nature. The sample consisted of 30 patients undergoing hemoglobin examination at the Puskesmas Biromaru laboratory between March 29th and April 30th, 2023. The sampling method used was accidental sampling, with venous blood samples from 30 respondents. The results of the study showed that the average hemoglobin level using the Dirui BCC-3600 device was 12.86 g/dL, while with the Quick Check device it was 11.77 g/dL. Normality testing was conducted using the Shapiro-Wilk test, which yielded a p-value of 0.023. A p-value < 0.05 indicates non-normal data distribution, thus followed by the Mann-Whitney test. The Mann-Whitney test resulted in a significant value (p) = 0.011. In conclusion, there is a significant difference in hemoglobin levels using the Dirui BCC-3600 and Quick Check devices in the elderly.

ANALISIS YURIDIS KEABSAHAN PERJANJIAN KREDIT BANK OLEH NASABAH YANG DENGAN OBJEK HARTA BERSAMA DALAM PERKAWINAN

Mozin, Nopiana
Abstract: The discussion related to bank credit problems cannot be denied that there are urgent matters that can be considered disturbing for the bank as a creditor, one of which is related to the impact of divorce which certainly&#8230; causes problems in terms of implementing the credit agreement system made. In several previous studies, it was found that after a divorce, customers face unfavorable financial conditions, so in the end they experience problem loans because the object of credit is joint property. Spouses who have divorced and are entitled to gono-gini property, often have disputes about this. However, the wishes of each party are usually contrary to the laws applicable to the divided gono-gini property. The purpose of this study is to analyze the juridical joint property with the marriage Agreement and analyze the validity of Bank Credit Agreements by customers who are bound by marital Status with the object of joint property.  

TINJAUAN YURIDIS TERHADAP TINDAK PIDANA PEMBUNUHAN BERENCANA

Mozin, Nopiana
Abstract: This study aims to determine the application of the elements of the crime of premeditated murder under Article 340 of the criminal code in Decision No : W20.U1/25 / AT.05.02/12/2019 and to find out the legal considerations&#8230; ns of the panel of judges in the imposition of penalties against perpetrators of premeditated murder in the decision No. W20.U1/25 / AT.05.02/12/2019.The method used in this study is the technique of data collection by way of research study of documents conducted in the Gorontalo District Court and reading literature and other reading sources as well as interview techniques in which the authors conduct direct questioning to the parties concerned in this case Gorontalo District Court judges, prosecutors and legal experts concerning the object research. The results of this study showed that the application of elements of the crime of premeditated murder law and Decision No: W20.U1/25 / AT.05.02/12/2019 is accurate.the public prosecutor uses the indictment of the first indictment primair Article 340 of KUHP ,indictment subsidiair 338 of KUHP indictment more subsidair 351 paragraph(3) of KUHP and the second indictment 285 of KUHP  

PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KUALITAS PENDIDIKAN DI SEKOLAH DASAR (STUDI KASUS DI SD ISLAM PERMATA MOJOSARI KAB. MOJOKERTO)

Janah, Miftakul, Kurniawan, Satunggale, Rahman, Muhammad Afifi
Abstract: The quality of education of a nation is largely determined by the quality of human resources especially educators. Therefore, it is a necessity for every educational institution to improve the quality of teaching staff.&#8230; The purpose of study are to find out how the development of human resources process from teacher staff to improve the quality education and how the supporting and inhibiting factors to impove the quality education at SD Islam Permata Mojosari. This study used a qualitative approach to the type of case study, which research is carried out at SD Islam Permata Mojosari. Data collection is done using techniques: interviews, observation, and documentation. While the data obtained were analyzed through several stages namely: Condensation, data display, and verification of conclusions as well as checking the validity of the data. The process of developing human resources educators has been going well, but there are still shortages here and there both in terms of implementation and evaluation of the results of the development.

APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III

Sihombing, Irananda, Sagala, Indah Cahya, Hasibuan, Thezar Fiqih Hidayat
Abstract: This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects&#8230; fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.

4C SKILLS OF THE 21ST CENTURY: THEIR NATURE AND IMPORTANCE IN PRIMARY SCHOOL LEARNING

Barus, Robi Agape
Abstract: 21st century skills absolutely must be taught at all levels of education, especially elementary schools, because students have experienced very fast changing times. Elementary school students are automatically involved in&#8230; n becoming part of 21st century society. Therefore, 21st century 4C skills, namely Critical Thinking and Problem Solving, Communication, Collaboration, and Creativity and innovation should be taught at all levels of elementary school classes according to the development and needs of students . The aim of the study is to describe the nature of 21st century skills and the importance of their application in elementary schools. The research method used is literature study. The data sources in this study were examined from various reading sources such as books and journal articles. This method is carried out so that this journal article can provide relevant and reliable information based on data sources and provide a clear picture of 21st Century 4C skills in elementary schools. The results of this study indicate that teaching 21st century skills is a necessity for every school to form skilled students in 21st century society. The learning objectives are so that students are familiar with good communication, cooperate in a compact manner, are critical of problems and are able to solve them, and are critical and innovative in their work produce new goods.

KEMAMPUAN REPRESENTASI DALAM MEMECAHKAN MASALAH MATEMATIKA BERDASARKAN GAYA BELAJAR

Yarmayani, Ayu
Abstract: Solving problems requires the ability to recall the information needed and represented both visually and verbally. This information is obtained, managed and recalled through a system called learning style. This research&#8230; was conducted at Asy-Syifa Al-Inayah Middle School, Jambi City, with the aim of obtaining a description of student representation in solving mathematical problems. Subjects in this study were selected using purposive sampling based on visual, auditory and kinesthetic learning styles. It is hoped that this research will provide benefits in improving mathematics learning. The results of the research show that the representation of auditory students and visual students in solving mathematical problems each fulfills three indicators, while kinesthetic students only fulfill two indicators of mathematical representation. In presenting information, visual and auditory subjects each tend to present it in the form of images (geometry or number patterns) and create situations based on the problem given. Meanwhile, kinesthetic subjects tend to only create images to clarify problems and facilitate their resolution. In solving problems, both visual and auditory subjects are able to solve problems by making patterns based on the problem given and making conclusions from a pattern. It's just that auditory subjects can shorten problem solving steps by using mathematical expressions. Meanwhile, kinesthetic subjects experience problems in solving combinatorics problems, where they are unable to present images or patterns that can help solve the problem.

PENGARUH KESADARAN WAJIB PAJAK, SANKSI PAJAK, PENGETAHUAN PERPAJAKAN DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DI KABUPATEN ACEH TENGGARA

Dolok Saribu, Alfriado Leonard Noprian, Keterina, Lolo Violenta, Sagala, Indah Cahya, Habibie, Muhammad
Abstract: Taxes are the main source of government and state revenue used to finance government spending and national development. This research aims to examine the effect of taxpayer awareness,tax penalties, tax knowledge, tax service&#8230; vice quality to the taxpayers compliance of motor vehicles in District Southeast Aceh. The population used in this study is taxpayers who own motorized vehicles registered at the SAMSAT Office in Southeast Aceh Regency. The number of samples in this study were 100 respondents with the sampling method using the Simple Random Sampling technique. The data used in this study is primary data from the result of distributing questionnaires. The test method uses the Valadity and Reliability test, Classical Assumption test, and Multiple Regression Analysis with the SPSS for Windows Version 25 program. The results of this study found that the variables of Taxpayes Awareness, Tax Sanctions, Tax Knowledge and Fiscus Services have a positive and significant effect on Motor Vehicle Taxpayer Compliance in District Southeast Aceh. With the result of this study it is hoped that the Southeast Aceh District SAMSAT office will continue to improve its performance so that people have confidence in paying taxes

PERSEPSI PARA PENDIDIK TERHADAP TANTANGAN – TANTANGAN DALAM PENGAJARAN BAHASA INGGRIS

Rifiyanti, Hafizah, Nurtika, Maola, Rahayu, Sri, Nurhayati, Iis
Abstract: This study aims to explore teachers' perceptions of challenges in English language teaching and the strategies they use to overcome these challenges. This study used a qualitative approach with a judgement sampling method. &#8230; d.  The participants selected were 23 teachers who teach English at all levels of education, ranging from primary school to university. The data was collected through a survey distributed using google form, the survey was conducted to gather the experiences, and opinions of the teachers regarding the challenges they face in teaching English. The results showed that the different ability levels of students, time constraints, availability of teaching resources, and the perception of English as a foreign language were the main challenges faced by the teachers. To overcome these challenges, teachers use various strategies, including attending training and seminars, using technology in teaching, and conducting continuous evaluation and assessment. In addition, collaboration among teachers and increased professional training are also considered important in overcoming challenges in English language teaching. The findings provide valuable insights for the development of more effective strategies and policies to improve the quality of English language teaching in schools.

THE CORRELATION BETWEEN STUDENTS INTERESTED IN WATCHING HARRY POTTER AND THE PHILOSOPHERS STONE BY J.K ROWLING MOVIES AND THEIR LISTENING COMPREHENSION

Megawati, Anisa Septia
Abstract: The principal purpose of this study was to find out; (1) Is there students interested  in watching Harry Potter and philosopher’s stone by J.K rowling movie (X) in their listening comprehension (Y), (2) Is there any correlation&#8230; orrelation between students‘ interested  in watching Harry Potter and the philosopher’s stone by J.K Rowling movie (X) to listening comprehension (Y). It was carried out to the class XI Science students of SMA Mutiara Palabuhanratu. In this research, a quantitative method is used with the Pearson product moment correlation study to answer the research problem. The population of this research is the students of SMA Mutiara Palabuhanratu class XI IPA for the academic year 2021/2022, totaling 30 students. The sample used is the total population. Tests and questionnaires were used to collect data. After getting the data, the researcher corrected and analyzed the test results. Data analysis using Pearson Product Moment Correlation. The results of the study indicate that the level of significance between the variables X and Y based on the results of the correlation value above rcount = 0.481 rtable (5%) (df = n-2 = 30-2 = 28) rtable = 0.374. So it is clearly stated that rcount is higher than rtable or 0.05 <0.374. The result of the correlation coefficient between the two variables is 0.481. That result indicated that there was a medium correlation between students’ interested s in watching Harry Potter movie and their listening comprehension. This statement was proved based on the result rxy was higher than the rtable (0,481 ≥ 0,374 in significant level 5%) it showed that the null hypothesis (Ho) “There is no relationship between students’ interested in watching Harry Potter movie and their listening comprehension” is rejected and the alternative hypothesis (H1), “There is a positive relationship between students’ interested  in watching Harry Potter movie and their listening comprehension” is accepted.