<p><em>Nursing services greatly determine the quality of hospital services, but the services provided by nurses are still often complained of by the community. The highlight of nurse performance is a problem that must be addressed immediately. Performance in this case is closely related to how much workload, work stress and nurse motivation work in providing health services. Job stress is a common health problem and is often complained of by workers in various countries. The study design used quantitative analytical surveys with crossectional designs. The population of all nurses working in the Inpatient Room at Datu Beru Takengon Hospital was 304 people. The sampling technique uses Proportional Random Sampling. Data analysis was performed by univariate, bivariate and multivariate analysis with chi_square. The results obtained p-value = 0,000, 0,003, 0,000 <α 0,05, meaning that there is an influence between work stress, workload and job satisfaction on nurse performance, from the results of multivariate analysis found that the most influential variables in this study are load variables work with an Exp B value of 22.121 which means the workload is 22 times influencing the performance of nurses. Conclusions there is a relationship between work stress, workload and job satisfaction on nurse performance while multivariate analysis shows that the most dominant factor is the workload variable on nurse performance. It is recommended for nurses to use time more effectively in completing tasks that are burdened so that there is no accumulation of work so that it can be completed on time.</em></p><p> </p><strong><em>Keywords :</em></strong><em> </em><em>Job Stress, Workload and Job Satisfaction, Nurse Performance</em>
Pelatihan budidaya ikan lele dilakukan kepada peternak ikan lele didesa Meunasah Lhok Kecamatan Muara Batu Kabupaten Aceh Utara. Tujuan dari pelatihan adalah untuk meningkatkan produksi ikan lele dengan menggunakan metode bioflok. Budidaya ikan lele sistem bioflok adalah suatu sistem pemeliharaan ikan dengan cara menumbuhkan mikroorganisme yang berfungsi mengolah limbah budi daya itu sendiri menjadi gumpalan-gumpalan kecil yang bermanfaat sebagai makanan alami ikan. Sistem bioflok ini dinilai efektif dan mampu mendongkrak produktivitas ikan lele. Produksi ikan lele yang dihasilkan sekitar 3000 ekor dengan berat 96 – 110 kg dari bibit 4000 ekor. Metode ini juga menghasilkan bobot ikan lebih berat 20% dengan masa panen lebih cepat sekitar 20% (2,5 bulan) dari metode konvesional.
This research was conducted to see the effect of tax planning and company size on earnings management (Empirical Study on Company MAnufacturing Listed In Indonesia Stock Exchange). The factors tested in this study are tax planning and company size as independent variables and earnings management as the dependent variable. This type of research is descriptive method of analysis and type of research is quantitative research. The population in this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2015-2017. Sampling technique in this study using purposive sampling technique, so that obtained the number of samples of 21 companies with the final data amounted to 63 financial statements. Sources of data in this study are secondary data downloaded through www.idx.co.id and corporate website each in the form of annual financial statements of the company for 3 years in the period 2015 to 2017. Data analysis techniques in this study using multiple linear regression analysis. The results of this study indicate that simultaneously tax planning and the size of the company have a significant influence on the earings management in manufacturing companies listed on the Indonesia Stock sExchange for the 2015-2017 period.
Background: Staphylococcus aureus, methicillin-resistant and Escherichia coli, multidrug-resistant included in the list of antibiotic-resistant priority pathogens from WHO. As multidrug-resistant bacteria problem is increasing, it is necessary to probe new sources for identifying antimicrobial compounds. Medicinal plants represent a rich source of antimicrobial agents. One of the potential plants for further examined as antibacterial is Dracontomelon dao (Blanco) Merr. & Rolfe. The present study designed to find the antibacterial activity of D. dao stem bark extracts on Methicillinresistant S. aureus (MRSA) and E. coli Multiple Drug Resistance (MDR), followed by determined secondary metabolites with antibacterial activity and determined the value of MIC (minimum inhibitory concentration) and MBC (minimum bactericidal concentration). Materials and Methods: D. dao stem bark extracted using 60% ethanol. Disc diffusion test methods used to find the antibacterial activity, following by microdilution methods to find the value of MIC and MBC. Secondary metabolites with antibacterial activity determined by bioautography using TLC (thin layer chromatography) methods. Results: D. dao stem bark extracts are sensitive to MSSA, MRSA and E.coli MDR bacteria. The inhibition zone is 16.0 mm in MSSA, 11.7 mm in MRSA and 10.7 mm in E. coli MDR. The entire MBC/MIC ratios for MSSA, MRSA and E.coli MDR is lower than 4. The ratio showed bactericidal effects of D. dao stem bark extracts. In TLC results, colorless bands found to be secondary metabolites with antibacterial activity. Conclusion: D. dao stem bark extracts are potential to develop as antibacterial agent especially against MRSA and E. coli MDR strain.
Tujuan Penelitian ini adalah untuk mengetahui pengaruh Perencanaan Pajak dan Corporate Social Responsibility terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia). Metode Penelitian yang digunakan adalah metode penelitian deskriftif analisis dan jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, Sumber data dalam penelitian ini adalah data sekunder yang diunduh melalui www.idx.co.id dan website perusahaan masing -masing berupa laporan keuangan tahunan perusahaan selam 3 tahun dalam periode 2016-2018. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Dari hasil peneitian yang penulis lakukan, penulis menyimpulkan bahwa secara parsial perencanaan pajak tidak berpengaruh terhadap manajemen laba dan secara parsial corporate social responsibility berpengaruh terhadap manajemen laba pada perusahaan tambang yang terdaftar di Bursa Efek Indonesia.
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