This study aims to examine the effect of work stress, job satisfaction and compensation on nurses' turnover intention during the covid-19 pandemic (case study of Pekanbaru Medical Center Hospital) partially and simultaneously. The population is nurses who work at Pekanbaru Medical Center Hospital. The sampling method in this study uses a non-probability sampling technique, namely a sampling method that does not provide opportunities or provide equal opportunities for each member of the population to be selected as a sample. The non-probability sampling method used is saturated sampling. The data analysis technique used is multiple linear regression analysis method with a significance level of 0.05. The questionnaires used in this study were 102 questionnaires. The results of this study indicate that work stress, job satisfaction and compensation affect the turnover intention of nurses during the COVID-19 pandemic.

The Tuah Karya community in utilizing the Posyandu yard land has not been used optimally, this needs to be done by managing the yard for the maintenance of live pharmacy plants in addition to decorating the posyandu environment as well as medicine, especially during the COVID-19 pandemic, it is required to maintain endurance. Live apothecary plants have very good content to maintain the immune system. KKN Students Together Against COVID19 conducted socialization and training to the Tuah Karya sub-district community regarding the maintenance of live pharmacy plants in maintaining body resistance. The results of these activities are expected that the community is aware, interested, and interested in growing live pharmacy plants in their own yard, then able to increase knowledge about the use of posyandu yard land for planting live pharmacy plants, and the public can know plants that can be used for medicine as living pharmacies.

Tujuan penelitian ini mendeteksi potensi laba overstated untuk menganalisis laporan keuangan PT. Unilever Indonesia Tbk. Laporan keuangan merupakan hasil pertanggung jawaban manajemen atas penggunaan sumber daya yang dipercayakan kepada mereka. Data laporan keuangan diteliti dan dieksplorasi untuk mencari potensi laba overstated menggunakan indikator yang dikemukakan Tan & Robinson (2014). Hasil menunjukkan bahwa (1) Indikasi pengakuan pendapatan yang agresif pada PT. Unilever tidak ditemukan dan arus kas operasi  berjalan dengan wajar. (2) Dalam konteks penangguhan beban pada PT. Unilever, tidak terdapat amortisasi yang periodenya lebih lama dibandingkan dengan perusahaan sejenis, dan tidak terdapat biaya tangguhan selain pajak di posisi keuangan sebagai aset. (3) Untuk item klasifikasi non-operasi pendapatan, deskripsi operasi PT. Unilever sesuai dengan hal yang semestinya, tidak terdapat item berulang yang termasuk dalam pendapatan. (4) dalam hal kandungan klasifikasi biaya operasional untuk biaya operasional PT. Unliver tidak terdapat biaya maupun margin yang luar biasa, semua tersaji secara wajar.