This research aims to determine the partial and simultaneous effects of profitability, financial leverage and dividend payout ratio on earnings smoothing. This type of research is classified as quantitative research. The population are manufacturing companies that focus on the basic and chemical industry sectors listed on the Indonesia Stock Exchange for the 2019-2022 period with a total of 91 companies. The purposive sampling method as a sampling was obtained as many as 72 companies. Using multiple linear regression analysis as analytical techniques assisted with SPSS version 25. The test results from the research show that partially the profitability (as measured by NPM) had no effect on income smoothing, financial leverage (as measured by DPR) had a negative and significant effect on income smoothing and the dividend payout ratio had a significant effect on income smoothing. While simultaneously the variables of profitability, financial leverage and dividend payout ratio have a significant effect on income smoothing.

Needle-free jet injection (NFJI) is a needleless method for insulin delivery in type 2 diabetes mellitus (T2DM) patients. This study evaluates NFJI's effectiveness in controlling blood glucose. In this study, we conducted a systematic review following the PRISMA guidelines, searching six databases (EBSCO Host, ProQuest, PubMed, ScienceDirect, Scopus, and Web of Science). The search yielded a total of 379 articles. We used the following keywords: "Jet injection," "Injection Ject," "Needle-Free Injection," "Insulin," "Diabetes Mellitus Type 2," "Diabetes Type 2," "Type 2 Diabetes," and "Blood Glucose" to identify relevant studies. The aim was to investigate the effectiveness of insulin jet NFJI in controlling blood glucose levels in T2DM patients. We assessed the risk of bias using the Joanna Briggs Institute (JBI) critical appraisal tools checklist. Out of the 379 articles identified, only seven met the inclusion criteria. Among these, six articles employed the Randomized Controlled Trial (RCT) method, while one article used a quasi-experimental design. Respondents in the study consisted of T2DM patients who were divided into two research groups: the intervention group and the control group. The results indicated a significant difference in blood glucose control values between the two groups. NFJI insulin method significantly improves glucose control. It offers advantages like painless, scar-free, low drug preparation, reusability, ease of use, and minimal disease transmission. Recommended for long-term T2DM treatment. 

National Health Insurance (JKN) is a priority for low- and middle-income countries as a way to increase access to health services and reduce the financial burden on health care. The special objective is to analyze the relationship between income and participation in the National Health Insurance (JKN). The 30 respondents, 19 (63.3) respondents were female and 11 (26.7) were male. And aged > 45 years old a total of 15 (50.0) and < 45 years old (50.0). And almost all 23 respondents (69.7) earned < 2,190,206 in each month and as many as 7 respondents with an income of > 2,190,206 in each month. There is a significant positive relationship between the level of opinion and participation in the National Health Insurance program, where the higher the income, the more people participate in the National Health Insurance program. Comprehensive and comparable estimates of health spending across countries are critical to achieving national and international health goals. If there is more health care, the amount of premium that will be issued will also be a lot. Premium increases in the health insurance sector are an uphill task for policymakers to form balanced policies that can provide affordable health care while maintaining survival
 

Pengembangan sumber daya manusia (SDM) pada era informasi merupakan proses yang penting dalam transformasi digital, yang terdiri atas literasi digital sebagai dasar, technician level, dan advanced digital skill atau level digital leadership. Melalui Badan Litbang SDM Kementerian Komunikasi dan Informatika (Kominfo) menyelenggarakan pelatihan untuk meng-upgrade skill dan meng-upgrade skala bisnis serta pendampingan kepada masyarakat umum yang bernama Program Digital Talent Scholarship (DTS). Salah satu program DTS adalah program Government Transformation Academy (GTA) dengan pelatihan Social Media Analyst (SMA) khusus untuk peserta berasal dari Aparatur Sipil Negara (ASN)/Non-ASN yang bekerja di lingkungan instansi Pemerintah/TNI/Polri/Perangkat Desa. Pelatihan Government Transformation Academy (GTA) tahun 2022 bertujuan meningkatkan kompetensi 20.000 ASN dalam mendukung akselerasi transformasi digital di Kementerian/Lembaga/Pemerintah Daerah. Metode pengembangan SDM diberikan dalam materi pelatihan yang mencakup dalam enam unit kompetensi yaitu Dasar-dasar analisis media sosial, Dasar strategi komunikasi Public Relation, Penyusunan rencana analisis media sosial, Pelaksanaan analisis media sosial, Penyusunan laporan hasil analisis media sosial, dan Penyusunan strategi  komunikasi berdasarkan hasil analisis media sosial.Materi pelatihan diberikan dalam bentuk tiga puluh persen (30%) materi ditujukan untuk memberikan pengetahuan dan wawasan, dan sisanya (70%) ditujukan untuk membangun keterampilan digital. Hasilnya melalui pelatihan SMA ini peserta dapat menganalisis media sosial secara optimal, melalui kemampuan teknis dalam mengevaluasi konten informasi instansi pemerintah hingga dapat meningkatkan kualitas informasi publik oleh lembaga tersebut

Revolusi industri 4.0 membawa perubahan besar pada semua sektor industri. Pembangunan pada berbagai sektor industri juga harus diiringi dengan peningkatan Sumber Daya Manusia (SDM). Salah satu cara peningkatan SDM adalah dengan peningkatan Keselamatan dan Kesehatan Kerja (K3). Upaya pelaksanaan K3 dapat dilakukan dengan penggunaan Alat Pelindung Diri (APD). Tujuannya untuk mencegah kecelakaan kerja dan Penyakit Akibat Kerja (PAK) yang biasanya terjadi pada pekerjaan Manual Material Handling (MMH). Pekerjaan mengangkat dan memindahkan garam di PT Sumatraco Langgeng Abadi Gudang Cikarang termasuk MMH, yang mana pekerjaan tersebut dilakukan tanpa menggunakan APD. Berdasarkan hasil kuesioner pre test hanya 30% pekerja yang mengetahui dan memahami tentang pentingnya K3, sehingga perlu adanya kegiatan sosialisasi tentang pentingnya K3. Sosialisasi dilakukan dengan metode Focus Grup Discussion (FGD). Hasil kuesioner post test keseluruhan pekerja mengetahui dan memahami pentingnya K3 setelah sosialisasi, sehingga mereka menerapkan APD saat bekerja sehari-hari dan terbukti mereka bisa bekerja dengan tenang, karena merasa aman, nyaman dan meningkatkan produktivitas.

This research aims to explain and prove the hypothesis regarding the influence of compensation, physical work environment and work facilities on the work productivity employees of CV. Mukti Mulyo. Where this research uses a descriptive research model with a quantitative approach method with a non-probability sampling technique, namely a saturated sample method, with a population of 32 employees and a sample of 32 respondents or all employees used as samples. The analysis techniques used are validity test, reliability test, classical assumption test, multiple linear regression test, partial test (t test), simultaneous test (F test) and determination test (R2) which are processed using the SPSS version 25 data processing program. The research results obtained are that compensation has a partial and significant effect on employee work productivity with a significant t test value of 0.016 < 0.05. The physical work environment has a partial and significant effect on employee work productivity with a significant t test value of 0.001 < 0.05. Work facilities have a partial and significant effect on employee work productivity with a significant t test value of 0.022 <0.05. Compensation, physical work environment and work facilities have a simultaneous and significant effect on employee work productivity with a significant F test value of 0.000 <0.05.

Hipertensi adalah penyakit dengan etiologi multifaktorial, dan bukti telah menunjukkan pentingnya penigkatan transportasi vaskuler, stres oksidatif, dan disbiosis usus dalam perkembangan dan pemeliharaan hipertensi. Tekanan darah sistolik atau diastolik lebih besar dari 140 atau 90 mmHg termasuk hipertensi (World Health Organization, 2019). Penduduk Indonesia yang berusia 18 tahun keatas mengalami hipertensi, menurut diagnosis dokter. Berdasarkan diagnosis dokter hipertensi pada populasi penderita hipertensi pada tahun 2018, 54,4% rutin minum obat, 32,3% tidak rutin minum obat, dan 13,3% tidak minum obat antihipertens. Persentase tersebut mewakili riwayat penggunaan obat dan alasan tidak minum obat. Di Indonesia penyakit hipertensi menyerang 34,1% penduduk pada tahun 2018. Setiap tahun terjadi peningkatan terutama pada tahun 2018. Setiap tahun terjadi peningkatan terutama pada tahun 2018. Mengetahui bahwa 13,3% dari mereka yang didiagnosis hipertensi tidak minum obat dan 32,3% tidaj meminum obat secara teratur berkontribusi dengan meningkatnya prevalensi hipertensi (Rikesdas, 2018). Tujuan Penelitian: Untuk Mengetahui Tingkat Pengetahuan Dan Kepatuhan Minum Obat Hipertensi Terhadap Pencegahan Hipertensi Di Puskesmas Pasar Kemis. Jenis penelitian ini menggunakan uji Chi-Square dengan teknik total sampling merupakan teknik non probability sampling teknik pengambilan sampel dimana jumlah sampel sama dengan populasi untuk dipilih menjadi anggota. Sampel yang diambil dari penelitian ini adalah 90 sampel. Hasil uji chi-square dengan nilai (P value) < 0,05. Diharapkan Puskesmas Pasar Kemis dapat memberikan arahan, motivasi dan penyuluhan lebih lanjut mengenai hipertensi dan pengtinya kepatuhan minum obat hipertensi kepada masyarakat.

The aim of the study was to describe the application of the jigsaw type cooperative model theme 8 sub theme 3 in fourth grade students at Muhammadiyah Kemiri Elementary School, to describe the increase in student learning activity with the jigsaw type cooperative model theme 8 sub theme 3 in fourth grade students at Muhammadiyah Kemiri Elementary School, to describe the increase in student learning outcomes with cooperative model type jigsaw theme 8 sub theme 3 in class IV SD Muhammadiyah Kemiri. Research using the type of classroom action research. The research subjects were fourth grade students at Muhammadiyah Kemiri Elementary School for the 2021/2022 academic year with a total of 25 students. This research data collection techniques in the form of observation, interviews, tests, documentation. Analysis of the data obtained is the result of observing the implementation of learning, observing students' activeness in each cycle and tests in cycle I and cycle II

Background: Diabetes mellitus is a health problem characterized by an increase in blood glucose levels that has a systemic impact. Diabetes mellitus is a family health problem because its prevalence continues to increase and causes high mortality. The family as a subsystem that is the goal of public health care has a duty to maintain the health of its members, including the management of diabetes mellitus in the family. The purpose of writing is to provide an overview of providing family nursing care with the intervention of giving soursop leaf boiled water to lower blood glucose. The method used with the family nursing care process which consists of assessment, nursing diagnosis, intervention, implementation, and evaluation. The results show that family nursing problems that arise are ineffective family health management, the risk of unstable blood glucose levels, and sleep pattern disturbances. The implementation results show that giving soursop leaf boiled water can reduce blood glucose levels in people with diabetes mellitus from 210 mg/dL before the intervention to 180 mg/dL after three days of giving soursop leaf boiled water. Suggestion nurses can facilitate families to provide soursop leaf decoction water therapy to lower blood sugar levels in people with diabetes mellitus.

Introduction at Hypertension is a non-communicable disease which is a family health problem because it causes adverse effects. The family as a subsystem that is the goal of public health care has a duty to maintain the health of its members, including the management of hypertension in the family. The purpose of writing is to provide an overview of providing family nursing care with foot massage interventions to reduce blood pressure in hypertension. The method used with the family nursing care process which consists of assessment, nursing diagnosis, intervention, implementation, and evaluation. The results show that family nursing problems that arise are pain, ineffective family health maintenance, and sleep pattern disturbances. The implementation results show that foot massage therapy can reduce pain and reduce blood pressure in hypertensive patients from 180/90 mmHg to 150/85 mmHg after three days of foot massage therapy. Nurses can provide foot massage exercises to family members to deal with hypertension in providing family nursing care.