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Pengaruh Terapi Murottal Al-Fatihah dan Al-Insyirah Terhadap Tingkat Fatigue Pada Pasien Kanker Payudara
No full textPendahuluan : Kanker payudara adalah kanker yang memiliki angka kejadian tinggi pada wanita dan diantara jenis kanker lainnya. Kanker payudara memiliki dampak yang terlihat dan terasa bagi penderitanya. Salah satunya adalah fatigue atau kelelahan. Kelelahan pada pasien kanker payudara berbeda dengan kelelahan umum. Walaupun banyak faktor yang bisa menyebabkan fatigue baik secara metabolis, fisik, psikologis, aktivitas, dsb. Jika terus menerus terjadi pembiaran dampak fatigue dapat menganggu keseluruh hidup pasien kanker payudara. Oleh karena itu, perlu adanya sebuah intervensi alternatif yang minim efek bagi penggunanya. Terapi murottal Al-Fatihah dan Al-Isnyirah merupakan terapi non-farmakologi yang memiliki dampak positif bagi yang mendengarkannya. Sejalan dengan itu dapat diterapkan pada pasien kanker payudara yang mengalami kelelahan meski sudah mencoba beristirahat. Tujuan : Untuk mengetahui adanya perbedaan antara sebelum dan sesudah pemberian terapi murottal Al-Fatihah & Al-Insyirah terhadap tingkat fatigue pada pasien kanker payudara. Metode : penelitian ini merupakan penelitian kuantitatif dengan desain one grup pre-post design. Sampel diambil dengan teknik total sampling yang berjumlah 15 orang pasien kanker payudara. Teknik pengambilan data menggunakan kuesioner FACIT – Fatigue Scale (version 4) dan pemberian terapi murottal Al-Fatihah & Al-insyirah dilakukan selama 7 hari di Rumah Singgah Kanker Etam. Uji statistic dilakukan dengan uji T-test. Hasil : Hasil uji statistic yaitu uji T-test didapatkan P-value 0,000 < 0,05 dengan hal tersebut Ha diterima dan H0 ditolak. Hasil tersebut menunjukkan bahwa terdapat perbedaan secara signifikan antara sebelum dan sesudah pemberian terapi murottal Al-Fatihah & Al-Insyirah terhadap tingkat fatigue pada pasien kanker payudara. Kesimpulan : terdapat perbedaan signifikan antara sebelum dan sesudah pemberian terapi murottal Al-Fatihah & Al-Insyirah terhadap tingkat fatigue pada pasien kanker payudara. Kata Kunci : Fatigue; Kanker payudara; Terapi Murotta
The Effect Of Liquidity, Leverage And Capital Intensity On Tax Aggressiveness With Profitability As A Moderation
Get PDFThe practice of tax aggressiveness in manufacturing companies in the basic materials sector is an important concern given its significant contribution to state revenue. This study aims to analyze the influence of liquidity, leverage, and capital intensity on tax aggressiveness with profitability as a moderation variable. Using financial statement data from 26 companies for the 2020-2023 period selected through the purposive sampling method, this study applied Moderated Regression Analysis (MRA) with E-views 12. The results of the study showed: (1) liquidity had no effect on tax aggressiveness; (2) leverage has a positive effect on tax aggressiveness; (3) capital intensity affects tax aggressiveness; (4) profitability does not moderate the relationship between liquidity and leverage with tax aggressiveness; However, (5) it succeeded in moderating the relationship between capital intensity and tax aggressiveness. These findings make a theoretical contribution to the development of the corporate tax literature and a practical one for tax authorities in overseeing tax planning practices. The novelty of the research lies in a comprehensive approach by combining the three main determinants of tax aggressiveness while testing the role of profitability moderation in the specific context of basic material companies in Indonesia, the pandemic period and post-pandemic (2020-2023), which has not been explored much in previous research
Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors
Get PDFThe participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia
STRATEGIES TO IMPROVE COMPLIANCE WITH ANNUAL INDIVIDUAL TAXPAYER TAX RETURN (WPOP) REPORTING
No full textOne of the obligations of taxpayers is to submit an Annual Tax Return (SPT) for both individuals and entities. The number of Taxpayers submitting Annual Tax Returns at the Primary Tax Service Office is still low. The aim of this research is to identify strategies that can be implemented to increase individual taxpayer compliance with their tax obligations, especially the Annual Tax Return. Data collected using interview and observation methods. The population in this research is Individual Taxpayers (WPOP) registered at one of the Pratama KPPs who have not yet or are late in reporting their Annual SPT as well as employees at one of the Pratama KPPs, namely Account Representatives (AR). The data analysis used in this research is data triangulation in order to find relevant results. The research results show that the factors for individual taxpayer non-compliance in reporting annual SPT are taxpayer awareness, use of e-filing applications, and tax socialization media. The strategy that can be carried out by one of the KPP Pratama is to increase compliance with the annual SPT report by conducting socialization about tax obligations, conducting socialization about how to use e-filling, imposing tax sanctions on individual taxpayers who are negligent and do not report taxes, and optimizing the use of technological media in socializing the obligation to report Annual Tax Returns for individual taxpayers. The theoretical and policy implications of the research are that it can provide empirical evidence regarding the factors that cause non-compliance in individual taxpayers' annual SPT reporting and strategies that need to be implemented to increase individual taxpayer compliance in reporting annual SP
Karakteristik Medan Jalan Terhadap Jarak Tempuh Pada Prototipe Mobil Listrik Heulang Galunggung
No full textPengembangan mobil listrik merupakan salah satu solusi untuk mengatasi permasalahan lingkungan dan ketergantungan terhadap bahan bakar minyak. Keberhasilan pengembangan mobil listrik sangat ditentukan oleh kemampuan kendaraan dalam mencapai jarak tempuh yang optimal. Salah satu faktor yang memengaruhi jarak tempuh mobil listrik adalah karakteristik medan jalan yang dilewati. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik medan jalan terhadap jarak tempuh yang dapat dicapai oleh prototipe mobil listrik Heulang Galunggung. Karakteristik medan jalan yang diteliti meliputi medan jalan lurus, berkelok, dan sirkuit. Metode penelitian yang digunakan adalah pengujian jarak tempuh prototipe mobil listrik Heulang Galunggung pada berbagai kondisi jalan, mulai dari jalan lurus 26 meter, jalan berkelok 52 meter, jalan sirkuit 200 meter, dengan bukaan gas sebanyak setengah dari full. Hasil penelitian menunjukkan bahwa karakteristik medan jalan berpengaruh signifikan terhadap jarak tempuh prototipe mobil listrik Heulang Galunggung. Jalan berkelok dengan radius tikungan yang kecil mengakibatkan penurunan jarak tempuh yang lebih besar dibandingkan jalan lurus. Sedangkan sirkuit menempuh jarak yang lebih besar daripada jalan berkelok namun tidak melebihi jarak dari jalan lurus
Implementasi Asesmen Autentik Kurikulum Merdeka Pada Mata Pelajaran Bahasa Arab SMP Islam Cikal Harapan 1 BSD
Get PDFMerdeka Curriculum aims to make learning more meaningful. In general, this program does not replace the existing program, the main goal is to improve the existing system while offering a simpler learning process. The purpose of this study is to describe the implementation of authentic assessments which include performance assessments, learning projects, written tests, and oral tests conducted by Cikal Harapan 1 BSD Islamic Junior High School teachers in Arabic language subjects. In other words, this research can be a reference to the development of sustainable assessment patterns in the independent curriculum. The implementation of this research uses a descriptive qualitative approach. Descriptive research method. The research data sources are divided into two sources, the first source of literary data, and the second source of field data (field research). The data collection techniques are observation, interviews, and documentation. Data validity techniques researchers use triangulation, there are three triangulations, namely source triangulation, method triangulation, and theory triangulation. The results of this study show that there are several assessment techniques used by teachers in each aspect. In the cognitive aspect, teachers use written tests, oral tests, and assignments. The affective aspect of the teacher uses observation, and daily notes. While the psychomotor aspects teachers use project techniques. Of these three aspects are used to get a complete picture of the achievement of learner competence and can also be used to measure the level of learning success which is very important in education
Penyederhanaan Kaidah Nahwu dengan Buku Al-Fahmu
Get PDFMany people believe that learning Arabic is difficult due to the numerous branches of knowledge within it, one of which is Nahwu (Arabic grammar). This subject is often taught using Arabic-language books such as Al-Ajurrumiyyah and Al-Nahwu Al-Wadhih, with a learning method that emphasizes memorization. As a result, achieving a deep understanding requires two stages: the first is understanding the vocabulary of the material, and the second is grasping the meaning of the material itself. This process leads to an extended duration for learning Nahwu.This paper aims to simplify the rules and material to make them easier to understand by using a qualitative research method, focusing on students who have studied Al-Ajurrumiyyah and Al-Nahwu Al-Wadhih. The research involves interviews, observations, and documentation, with the theory presented through comparisons and logic, without relying on memorization.’The research results show that the Al-Fahmu method is easier to learn than the previous books studied because it uses the Indonesian language, simplifies the rules, and provides examples with easy but varied vocabulary
THE EFFECT OF LEVERAGE (DER) AND PROFITABILITY (ROE AND EPS) ON THE SHARE PRICE OF PT KIMIA FARMA TBK FOR THE 2014-2023 PERIOD
Get PDFThis research examines the influence of leverage (Debt to Equity Ratio - DER) and profitability (Return on Equity - ROE and Earnings Per Share - EPS) on the stock price of PT Kimia Farma Tbk during the period 2014-2023. The study employs a quantitative approach, utilizing secondary data from financial reports and investment websites. This study shows that stock price fluctuated significantly, especially during the COVID-19 pandemic which increased demand for pharmaceutical product. However, DER increased substantially, indicating the company’s dependence on debt financing. Meanwhile, ROE and EPS produced negative values, indicating challenges in generating profits relative to equity. The result showed that although DE, ROE, and EPS had as significant effect on stock price, simultaneously DER, ROE, and EPS had a significant effect on stock price. This study shows the importance of understanding financial ratios in guiding investment decisions amid market volatility and economic uncertainly, especially during the COVID-19 pandemic which has a significant impact on the pharmaceutical sector
Work Engagement of PT SPSR’s Employees in Relation to Work Load and Work Discipline
Get PDFThe concept of work engagement is of paramount importance for organizations, since it represents the degree of emotional connection and dedication that employees exhibit towards their work. This phenomenon is distinguished by the manifestation of affirmative energy, fervor, unwavering focus, and a perception of being motivated while engaging in designated duties. The purpose of this study is to investigate the level of work engagement at PT SPSR and see if it is influenced by workload or work discipline. This study is classified as a population study as it has a sample size of 56 permanent employees from PT SPSR who were selected as research respondents. Data is collected through the administration of questionnaires using the Google Form platform. The chosen analytical approach involves the utilization of Structural Equation Modeling (SEM) with the implementation of the SmartPLS 4 methodology. The utilization of this approach can be attributed to the constrained pool of participants and the need to streamline the procedure by eliminating the need for traditional assumption testing. The results suggest that there exists a non-significant and inverse correlation between workload and work engagement. On the contrary, there exists a robust and statistically significant correlation between work discipline and job engagement
DETERMINANTS OF WOMEN'S ENTREPRENEURIAL INTEREST: GENDER STEREOTYPICAL ROLES, SOCIAL SUPPORT, SELF-EFFICACY, AND ATTITUDES
Get PDFThe economic progress of a country in the field of entrepreneurship is no longer dominated by men, but also involves women as business actors. This study aims to analyze the influence of gender stereotypes, social support, self-efficacy, and personal attitudes on women's entrepreneurial interest in Jelbuk District, filling the gap in the literature on psychosocial factors in the context of gender entrepreneurship. The quantitative method was applied with purposive sampling techniques (sample of 150 respondents) and questionnaires as data collection instruments. Data analysis includes validity-reliability tests, classical assumptions, multiple linear regression, hypothesis tests (t-test and F-test), and determination coefficients. The results showed that the four variables had a partial significant effect (p < 0.05), with a simultaneous contribution of 75% (R² = 0.753). These findings strengthen social-cognitive theories and provide practical implications for governments and women's empowerment institutions in designing gender-based entrepreneurship programs. This research also confirms the need for inclusive policies to reduce stereotypical barriers and increase social support for female entrepreneurial aspirants