Universitas Muhammadiyah Sukabumi

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    APLIKASI MINYAK SEREH WANGI (CITRONELLA OIL) DALAM MENGURANGI GATAL PADA ANAK USIA PRASEKOLAH (3-5 TAHUN) DENGAN RIWAYAT PENYAKIT SKABIES DI DESA MANGKALAYA

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    Scabies is an infectious disease caused by Sarcoptes scabiei variant hominis which attacks the skin organs. It is also an infectious disease. This disease easily infects children, especially preschool children (3-5 years). This is happened due to the relatively weak immunity and increased social development of preschoolers. The symptoms that usually arise in this disease are itching and pain, and if you don't get the right treatment, it will cause a secondary infection. One method that can be used to reduce itching in sufferers is by applying citronella oil. The oil contains citronellol, geraniol, and citronellal which function as antibacterial agents. The purpose of this application is to reduce itching in sufferers and inhibit the growth of bacteria. The method used is the case study method. This application was carried out on 24 – 27 May 2023 in Mangkalaya. The author used the citronella oil on the patient's hand to help reduce itching in scabies sufferers which is done once in one visit. The author applied using citronella oil for four consecutive days. The results obtained were reduced itching and pain complaints, and improved integrity status. The authors conclude that the application of citronella oil is effective in reducing itching in scabies patients. Suggestions from the authors are to use citronella oil can be followed and applied by the community in reducing itching in scabies sufferer

    APLIKASI TERAPI KOMPRES HANGAT MENGGUNAKAN JAHE MERAH UNTUK NYERI AKUT PADA PENDERITA GOUT ARTHRITIS DI KP. CIBEUREM KEC. SUKARAJA KAB. SUKABUMI PADA TN. A

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    Gout arthritis or uric acid is an inflammatory disease of the joints, which can cause redness in the joints affected by inflammation, swelling, and feeling hot and painful. Inflammation of this joint if not treated immediately will result in damage to the joint and will experience changes in the structure of the joint causing decreased joint function and will eventually cause disability in people with gout arthritis. And in Indonesia in 2017 the prevalence of gout arthritis / gout at the age of 55-65 years is 45% of people, at the age of 65-75 years 51.9% of people, and aged > 75 years around 54.8% of people. The prevalence of gout arthritis / gout in West Java is 17.5% of people who suffer. According to the Sukabumi Regency health office (2018) Gout Arthritis / Gout is in the 5th most common disease in Sukabumi Regency. Seeing the numbers from these data, it is necessary to minimize the complications of Gout arthritis by doing warm compress therapy using red ginger. This research method was carried out by means of observation and interviews, 1 participant in the implementation, namely a person who had gout arthritis. Warm compresses using red ginger are done routinely 4 times a week in a row for 20 minutes. The results obtained in warm compress therapy using red ginger for 4 consecutive days with a time of 20 minutes show that warm compresses using red ginger are very effective because they can reduce gout arthritis pain from before doing warm compresses using red ginger, the patient complains pain on a scale of 6 and when applying warm compress therapy using red ginger the pain scale felt by the patient decreases to a scale of 1. So based on these results it can be concluded that warm compress therapy using red ginger can overcome the pain felt in sufferers gouty arthritis. The suggestion from this writing is that warm compress therapy using ginger can be used as therapy in reducing pain in people with gout arthritis

    Pengaruh Kompetensi Sumber Daya Manusia, Whistleblowing, Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengelolaan Dana Desa

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    Penelitian ini bertujuan untuk menguji apakah Kompetensi Sumber Daya Manusia, Whistleblowing, dan Sistem Pengendalian Internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana desa. Penelitian ini menggunakan metode penelitian kuantitatif yang diukur dengan menggunakan metode regresi linear berganda. Populasi dalam penelitian ini yaitu aparat desa dan lembaga kemasyarakatan yang ada di Desa Sukaresmi, Desa Sukamanah, dan Desa Cibatu. Sampel dalam penelitian ini berjumlah 74 sampel dengan teknik sampling jenuh. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner yang dibagikan langsung kepada responden. Hasil pengujian menggunakan software SPSS 25 for Windows secara parsial bahwa kompetensi sumber daya manusia tidak berpengaruh terhadap pencegahan fraud pengelolaan dana desa dan untuk whistleblowing serta sistem pengendalian secara parsial berpengaruh terhadap pencegahan fraud pengelolaan dana desa. Hasil pengujian secara simultan menunjukkan bahwa kompetensi sumber daya manusia, whistleblowing, dan sistem pengendalian internal berpengaruh signifikan terhadap pencegahan fraud pengelolaan dana des

    ANALISIS AKUNTABILITAS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) DALAM MENINGKATKAN MUTU PENDIDIKAN DI SD NEGERI GENTENG KOTA SUKABUMI

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    The School Operational Assistance Fund (BOS) is a program from the government to support the 9-year compulsory education program. The existence of BOS funds can lighten the cost burden for people who are classified as poor, in addition to meeting the needs in organizing learning for students and school operational needs. In this study using qualitative methods with data collection techniques using observation, interviews and documentation. The results of this study indicate that the implementation of the management of BOS funds in SD Negeri Genteng is quite good even though there are still technical problems and the management refers to the technical guidelines set by the government. The management of BOS funds begins with planning or School Activity Plans and Budgets (RKAS), using budgets to support student needs and school operational expenditures, and preparing accountability reports that will be reported to relevant parties. If the school has finished making an accountability report, the treasurer will archive the BOS funds documents to anticipate losses. Schools must implement accountability in reporting BOS funds in order to increase the sense of trust the government and the community have in schools. With the existence of BOS funds, the school was greatly assisted, one of which was having adequate facilities and infrastructure which became a benchmark for the quality of education that had to be improved

    ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS PRODUK GADAI KCA PADA PT. PEGADAIAN UPC. CIBADAK

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    This study aims to explain the application of sales accounting information system and accounting information system for cash receipts of KCA pawn products at PT. Pawnshops and identify the obstacles faced in the use of the accounting information system used. The object of research in this study is the sales Accounting Information System (SIA) and the Cash Receipt Accounting Information System for KCA pawn products. The data used is descriptive from primary and secondary data sources. The research method used is a qualitative research method with a descriptive approach with interview, observation, and documentation data collection methods. The results of the data that have been obtained are then analyzed using data analysis techniques before in the field and data analysis during and after in the field, namely data reduction, data presentation, and conclusions. The results of this study show that the sales and cash receipt accounting information system used by PT. Pegadaian (Persero) UPC Cibadak has been implemented well and in accordance with the company's SOP. Then the identified obstacles also have their own solutions

    AKTIVAANALISIS AKUNTABILITAS PENGELOLAAN BAHAN PANGAN NON TUNAI (BPNT) DAN PROGRAM KELUARGA HARAPAN (PKH) PADA KELURAHAN SURADE

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    The objectives of this study are: 1) to explain how the data collection of BPNT and PKH programs in Surade Village, 2) To explain how the implementation of BPNT programs in Surade Village, 3) To explain how the implementation of PKH in Surade Village, 4) To explain the accountability of BPNT and PKH program management in Surade Village. This research uses qualitative methods with a descriptive approach, data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification.The results of this study show: 1) the data collection of the twoprograms in Surade village is still not fully updated every stage, 2) the implementation of BPNT in Surade village still has to require close supervision so that unwanted events do not occur, 3) the implementation of PKH in Surade village also still has to require strict supervision so that fraud does not occur which leads to unwanted things, 4) accountability of BPNT and PKH management is still not arguably effective and efficient, judging from the number of residents who still complain about cases of mistargeting

    PENGARUH PROFITABILITAS DAN INTENSITAS ASET TETAP TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG DAN KONSUMSI

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    The purpose of this research is to determine the effect of profitability and fixed asset intensity on tax avoidance in manufacturing companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange in 2019-2022. The population in this study, 84 Manufacturing Companies in the Goods and Consumption industry sector listed on the Indonesia Stock Exchange. The sample used in this study was 30 companies with 120 financial statement. The sample determination used non-probability sampling techniques with purposive sampling method. This research is a quantitative method with an associative approach, the data in this research was processed using SPSS with classic assumption test and multiple liniear regressions analysis. The measurement scale used in this study is a ratio scale. The result of this research shows that proportion of profitability has a significant influence on tax avoidance. Fixed asset intensity has a significant influence on tax avoidance. The contribution of the variable profitability and fixed asset intensitiy to the tax avoidance is 29,3%

    The Effect of Good Governance and Government Internal Control Systems (SPIP) on Prevention of Village Fund Fraud with Accountability as a Mediation Variable

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    Good governance procedures that are implemented properly can avoid opportunities for fraud to occur. In addition, preventing fraud can be done by implementing the Government Internal Control System (SPIP). The purpose of this study is to explain the influence of the government's internal control system through accountability for fraud. The types of data used are primary data and secondary data. The data collection technique was carried out by distributing 60 questionnaires. The population in this study were all village officials in the Cibitung sub-district. The data analysis technique uses multiple linear regression analysis techniques and path analysis with the help of the SPSS version 26 program. The results of this study indicate that good governance has an effect on fraud while the government internal control system (SPIP) has no effect on fraud, good governance has an effect on fraud through accountability and the government's internal control system (SPIP) influences fraud through accountabilit

    MENINGKATKAN HASIL BELAJAR PEMBELAJARAN PPKN MELALUI PEMBIASAAN PENYELENGGARAAN PENDIDIKAN KARAKTER DI SEKOLAH DASAR

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    Permasalahan utama pada penelitian ini yaitu rendahnya hasil belajar siswa pada mata pelajaran pendidikan pancasila. Tujuan penelitian ini adalah untuk meningkatkan hasil belajar penyelenggaraan pendidikan karakter melalui pembiasaan di sekolah dasar. Penelitian ini dilakukan oleh penulis di kelas I SDN Cikarang, dengan subjek penelitian 16 siswa. Metode yang digunakan yaitu menggunakan penelitian tindakan kelas. PTK dengan menggunakan analisis deskriptif. Berdasarkan hasil penelitian yang telah dilakukan selama dua siklus, penulis berkesimpulan bahwa pembiasaan dapat meningkatkan penyelengaraan pendidikan karakter, hal tersebut dibuktikan dari hasil pengukuran yang telah dilakukan oleh penulis dengan berdasarkan pada lembar observasi penilaian pendidikan karakter maka terlihat pada siklus I hasilnya siswa memperoleh nilai rata-rata sebesar 73 dengan 8 siswa memiliki nilai di atas KKM dan pada siklus II terdapat kenaikan dimana nilai rata-rata siswa mencapai 82 dan siswa yang memiliki nilai di atas KKM sebanyak 12 sisw

    Implementasi Problem Based Learning Pada Tema Transformasi Energi Untuk Meningkatkan Kemampuan Berpikir Kritis Siswa Sekolah Dasar

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    This research is intended as an effort to explain the application of the Problem Based Learning (PBL) model on the theme of energy transformation in improving teacher teaching skills, student learning activities, and students' critical thinking skills. This research was carried out on grade IV students of SDN Sukamulya through the use of research subjects totaling 22 students, through two cycles. This study contains the independent variable, namely the Problem Based Learning model, then for the dependent variable, namely the ability to think critically. This research data was analyzed quantitatively, with data collection through test and non-test techniques through the use of measuring instruments in the form of criteria tables. The results of the research on teacher skills in cycle I got a score of 75 and cycle II with a score of 90. Results of research on student learning activities in cycle I got a score of 73 and cycle II with a score of 88. Meanwhile, the results of research on critical thinking skills in cycle I got an average classical 74 with less critical criteria and predicate need guidance and cycle II worth 87 with critical criteria and good predicate. In conclusion, The PBL learning model can be useful in improving students' critical thinking skill

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