Universitas Muhammadiyah Sukabumi

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    Analisis Pengelolaan Keuangan Dan Penerapan PSAP No. 13 Tentang Penyajian Laporan Keuangan Badan Layanan Umum Pada Puskesmas Ciracap

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    This study aims to determine how the Financial Management Analysis and Application of PSAP No.13 concerning the presentation of financial statements of the Ciracap Public Service Agency Public Health Center. To obtain in-depth and accurate results, this research focused on the Ciracap Health Center located in Sukabumi Regency. This research uses a descriptive method with a qualitative approach. The author conducts data collection through interviews, documentation and observation. Data management by means of descriptive analysis is a technical writing by presenting all data obtained through interviews, documentation and library materials and analyzing them with written source guidelines. From the results of the study, the author analyzes the lack of accounting personnel and efforts to implement PSAP No.13 at BLUD Puskesmas Ciracap has not been fully optimized, because BLUD Puskesmas is still under the supervision of the Regional Government so that the implementation of PSAP No.13 has not been fully implemente

    Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan pada Perusahaan Pertambangan

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    This study aims to determine the effect of corporate social responsibility and intellectual capital on the company's financial performance. The variables used in this study are the Effects of Profitability and Corporate Social Responsibility on Company Value Study of Mining Companies Listed on the Indonesia Stock Exchange for the 2018 – 2022 period. This research was conducted using a quantitative method with an associative approach. The population in this study is the annual reports of mining companies listed on the Indonesian stock exchange 2018-2022 of 10 companies and a sample of 50 company annual reports is taken. In this research, the sample was taken using purposive sampling technique. Data collection techniques using secondary data. The data analysis technique used is descriptive statistical test, classical assumption test, multiple linear analysis, and hypothesis testing. The results of this study indicate: the independent variables are profitability and corporate social responsibility while the dependent variable is company value. The results of this study indicate that profitability influences firm value, corporate social responsibility variable has a significant effect on firm value. Profitability and corporate social responsibility have a simultaneous effect on company value. So it can be concluded that profitability and corporate social responsibility has an effect of only 37.9% on company value and the rest is influenced by other factors not examined in this study

    EFEKTIVITAS PENERAPAN TARIF PPH OP UU NO.7 TAHUN 2021 PADA PERTUMBUHAN WP DAN PENERIMAAN PPH 21

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    This study aims to explain the growth in the number of taxpayers and the effectiveness of income tax article 21 after the application of the personal income tax rate of Law Number 7 of 2021. The research method used in this research is descriptive qualitative method. The data collection methods in this study are observation, interview and documentation. The research data used are primary and secondary data. Primary data obtained from interviews with KPP Pratama Sukabumi and secondary data in the form of the number of registered taxpayers and the target and realization of income tax Article 21 revenue before and after the application of personal income tax rates in Law No. 7 of 2021. The results showed that the average growth in the number of individual taxpayers 17 months before the implementation and 17 after the implementation of the progressive rate of personal income tax in Law No. 7 of 2021 at KPP Pratama Sukabumi decreased in growth by 0.13% and the effectiveness of income tax article 21 revenue in 2022 was included in the criteria very effective with a percentage of effectiveness of 109.35% and until the data was obtained in May 2023 the effectiveness of revenue fell into the ineffective category with a percentage of effectiveness of 38.75

    POLICE STRATEGY IN PREVENTING CASES OF MOTOR GANGS IN SUKABUMI CITY

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    Motorcycle gangs in Sukabumi City have become a persistent issue, causing unrest in the community due to their unpredictable presence. The increasing intensity of motorcycle gang activities in Sukabumi City prompted the local police to develop a strategy to address this problem. This research aims to assess the implementation of the strategy using Mulgan's (2009) four indicators: Purpose, Environment, Direction, and Action. A descriptive research method with a leatherative approach was employed to evaluate the effectiveness of the strategy and its impact. The findings reveal that while the collaboration efforts by Sukabumi Police have been initiated, they have not fully met the four indicators outlined by Mulgan (2009). Notably, the Environmental Indicator still faces obstacles related to family and friendship dynamics, highlighting the need for further review and adjustments. The implications of these findings underscore the importance of addressing these obstacles to improve the strategy's effectiveness in combating motorcycle gang activities in Sukabumi Cit

    PENGARUH RISIKO LIKUIDITAS DAN RISIKO KREDIT TERHADAP PROFITABILITAS

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    The purpose of study is to determine the effect of Liquidity Risk on Profitability and find out Credit Risk on Profitability in state-owned bank companies listed on the Indonesia Stock Exchange for the 2013-2020 period. The effect in this study are Liquidity Risk (X1), credit Risk (X2) and Profitability (Y). The Research method used is descriptive and assosiative analysis with a quantitative approach. The samples used were 4 out of 58 samples using a purposive sampling technique. The data analysis, testing the research model (f test) and testing the hypotesis using (t test) with data processing using SPSS 21 soft ware. Based on the results of the study, it shows that there is an influence of the variable Liquidity Risk (X1) and Credit Risk (X2) on Profitability (Y) of 1.111 including the recognition of a strong relationship, (1) Liquidity Risk has a negative and significant effect on Profitability of 0,380 or 3,80%, (2) Credit Risk has a negative and significant effect on Profitability of 0,731 0r 7

    REMUNERATION SYSTEM IMPLEMENTATION AND EXTRINSIC MOTIVATION ON EMPLOYEE WORK SPIRIT AT PT SINAR SOSRO KP SUKABUMI

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    Based on the results of observations it was found that employee morale has decreased as seen from employee absentee level data, the average employee absentee level in 2022 is 0.57% or less than 1%. This study aims to calculate and describe the effect of the variable remuneration system and extrinsic motivation on the morale of the employees of PT Sinar Sosro Sukabumi Sales Office. The method used in this research is descriptive and associative research with a quantitative approach. The sampling technique in this study used a non-probability sampling technique or saturated samples. The samples taken in this study were 53 employees. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination test and partial hypothesis testing (t test) and simultaneously using the F test. The results of the research based on the results of the t test of 3,007 indicate that the remuneration system variable has a significant positive effect on employee morale, while the extrinsic motivation variable has a significant positive effect on employee performance variables with a result of 3,970. Based on the results of the F test of 12,430, it shows that the variable remuneration system and extrinsic motivation simultaneously have a significant influence on employee morale

    MENINGKATKAN KEMAMPUAN BERBICARA ANAK MELALUI PENGGUNAAN METODE BERCAKAP-CAKAP DENGAN MEDIA GAMBAR PADA ANAK USIA 4-5 TAHUN DI RA AL-MUHYIDIN PERUM CIGUNUNG KECAMATAN CISAAT KABUPATEN SUKABUMI

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    Penelitian ini dilatarbelakangi oleh keterampilan berbicara pada anak usia 4-5 Tahun di RA Al-Muhdiyin Sukaresmi Kecamatan Cisaaat Kabupaten Sukabumi yang masih relatif rendah karena dalam proses pembelajaran masih jarang menggunakan media. Sehingga penggunaan media gambar dengan metode bercakap-cakap diharapkan mampu meningkatkan kemampuan berbicara anak. Jenis penelitian yang digunakan adalah penelitian tindakan kelas yang dilakukan oleh guru di dalam kelasnya. Desain penelitian yang digunakan adalah desain model Kemmis dan Mc. Taggart yang di dalamnya berisi empat langkah dalam satu siklus meliputi perencanaan, pelaksanaan, pengamatan dan refleksi. Penelitian ini dilaksanakan selama enam bulan dengan subjek penelitian yaitu semua anak yang berada pada kelompok A di RA Al-Muhyidin Sukaresmi Kecamatan Cisaat Kabupaten Sukabumi yakni 10 orang. Teknik pengumpulan data dalam penelitian ini menggunakan observasi dan dokumentasi dengan teknik analisa data yang digunakan yaitu deskriptif kualitatif dan kuantitatif. Hasil penelitian ini menunjukkan bahwa kegiatan pembelajaran dengan menggunakan media gambar dengan metode bercakap-cakap dapat meningkatkan kemampuan berbicara anak dilihat pada pedoman observasi dari sebelum tindakan sampai siklus II yakni sebelum tindakan/pra siklus mendapat hasil 10%, siklus I mencapai hasil 40%, pada siklus II mencapai hasil 90%. Hasil ini melebihi dari target penelitian yangAuthors 104 | Volume 5, Nomor 1, Januari 2019 || SELING: Jurnal Program Studi PGRA mentargetkan 80% keberhasilan dari tindakan I (siklus I) dan tindakan (siklus II), dengan kegiatan yang berbeda

    EFFECTIVENESS OF MOBILE SAMSAT SERVICES IN EFFORTS INCREASING VEHICLE TAX REVENUE MOTORIZED (CASE STUDY SAMSAT REGIONAL DISTRICT SUKABUMI 1 CIBADAK)

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    This thesis aims to determine the effectiveness of the mobile SAMSAT service in an effort to increase motor vehicle tax revenue in the SAMSAT Region of Sukabumi 1 District, Cibadak. As previously known, the process of paying taxes takes a very long time. In anticipation of reducing this problem, an auxiliary unit was formed in the form of a mobile SAMSAT consisting of buses operating at several points to make tax payments. So that this research was made in order to be able to review and see the effectiveness of mobile SAMSAT in increasing motorized vehicle tax revenue, The results of this study indicate that mobile SAMSAT services are in accordance with the Decree of the Minister of Administrative Reform No. 63/KEP/M-PAN/7/2003 concerning General Guidelines for the Implementation of Public Services and their services are of sufficient quality. With this mobile SAMSAT, taxpayers can easily pay taxes without having to wait a long time without having to pass through several counters. Services using SAMSAT this mobile can also reduce the queues of the taxpayer community who come directly to the main SAMSAT. For the use of this mobile SAMSAT it is effective. With the acquisition of an average effectiveness of 97.2%, the level of effectiveness between the target and the realization of revenue, in other words, is effectiv

    THE EFFECT OF EXCESSIVE WORKLOAD AND WORKPLACE CONFLICT TOWARDS EMPLOYEE MENTAL HEALTH

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    The research was aimed at determining the amount of the influence of Excessive Workload and Workplace Conflict towards Employee Mental Health at the Trading Company (PD) of Alam Aneka Aroma in Sukabumi City. Respondents in the research were amounted to 40 employees of PD. Alam Aneka Aroma. The research method used was quantitative method with descriptive and associative approaches. Conducted in the research were Normality Test, simultaneous statistical test (F Test), and partial statistical test (T Test). The result of the research show that there is a simultaneously positive influence between Excessive Workload and Workplace Conflict towards Employee Mental Health namely by 486.142 > 3.245, indicating that the value of FCount is larger than F-Table. Meanwhile, partially, Excessive Workload has a positive and significant influence towards Employee Mental Health as proven by the value acquired from T-Count of 3.162, larger than that of T Table, which is 2.026, with significance level of 0.003 < 0.05. in addition, Workplace Conflict possesses a positive and significant influence towards Employee Mental Health as proven by the value obtained from the result of T-Count, which is 9.230, larger than that of the T-Table which is 2.026, with significance level of 0.000 < 0.05

    APLIKASI BREAST CARE DALAM MENINGKATKAN PRODUKSI ASI PADA IBU POSTPARTUM DENGAN MASALAH KETIDAKEFEKTIFAN ASI DI WILAYAH KERJA PUSKESMAS LEMBURSITU

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    Postpartum or the puerperium is the period following the delivery of the placenta and lasts until the uterus returns to its pre-pregnancy state. The postpartum process typically lasts about 6 weeks, during which the mother's body organs recover and return to their normal state after childbirth, including the changes that occur in the breasts. After giving birth, breastfeeding issues often arise between days 3 and 6. During this period, the mother's breast milk production increases physiologically, causing swelling in the breasts. Currently, breast care is crucial in caring for the breasts, particularly in enhancing the smoothness of breast milk production. Therefore, breast care plays a vital role in supporting the growth and development of the baby, as well as the success of breastfeeding. Breast care has the benefit of preventing blockage in the milk ducts, ensuring the smooth flow of breast milk and maintaining optimal blood circulation in the breast area. This research aims to understand breast care techniques as an effort to enhance breast milk production in postpartum mothers. The methods used in this application include observation, interviews, and literature review. The application was conducted on a single patient for 3 days, from Monday, April 6, 2023, to Wednesday, April 8, 2023, at the working area of the Lembursitu Community Health Center. The results obtained indicate that the implementation of breast care in this application was successfully applied to the client. These results indicate that there is no gap between theory and empirical findings and reveal a positive and significant influence of breast care application on the effectiveness of breast milk production. The author suggests that this breast care application can be used as one of the methods to promote smooth breastfeeding in postpartum mother

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