This research deals with the effect of net profit margin, debt to equity ratio, and return on equity against company value in food and beverage manufacturing sub-sector companies listed on the Indonesia stock exchange. The variables in this study are described using descriptive statistics. The result shows that Partially, Net Profit Margin has no effect on the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018. Partially, Debt to Equity has no effect on the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018. Partially, Return on Equity affects the company value in food and beverage companies on the Indonesia Stock Exchange in 2014-2018.

This study aimed to determine the effect of Benson's relaxation technique on reducing pain scale in patient with TURP post-surgery. Six patients after 2 hours post of TURP surgery were taken as respondents to be given Benson relaxation for 10 minutes. Before and after the intervention, the patient's pain scale was measured by using a numerical pain rating scale, and additional data such as blood pressure and pulse were then processed and analyzed by using SPSS. The result of the research was that the average pain score of the patient before and after the intervention was 3.50 and 2.00 with a p-value = 0.024. For blood pressure, the average systolic before and after was 126.67 and 121.67 with a p-value = 0.203, while diastolic before and after was 73.33 and 73.33 with p = 1,000. For pulse, the average score before and after the intervention was 78.00 and 75.00 with a p-value = of 0.279. This research shows that Benson's relaxation technique has an effect on reducing pain scale.   Keywords: Benson relaxation, Reduce pain, Trans urethral resection of prostate (TUR-P)

Skin moisturizing gel can provide a moisturizing effect on the skin. One of the natural ingredients that can be made into gel preparations is the white peel of watermelon (Citrullus Lanatus) because it contains a lot of citrulline, vitamin A, vitamin B2, vitamin B6, vitamin E, vitamin C, and protein, beta-carotene, lycopene, and water. The purpose of this study was to determine the activity of the ethanol extract of watermelon rind on increasing elasticity, sebum, and hydration in the skin of male white mice. This study used the Pretest-Posttest Control Group Design method. The stages of the research were sample collection, extraction, formulation of various concentrations of moisturizing gel preparations (0, 2.5%, 5%, and 10%). Tests were carried out on the skin of male mice for 4 weeks by measuring levels of elasticity, sebum, and hydration.  The results of the phytochemical screening extracts contained flavonoids, saponins, steroids, triterpenoids, and glycosides. The evaluation results showed that all formulas met good preparation parameters and did not irritate the skin. The measurement results in the fourth week of each cream preparation group showed an increase in the levels of elasticity, sebum and hydration and differed significantly from the blank group (p <0.05) and the highest increase occurred in cream with watermelon rind extract concentration 10 %. The results of this study indicate that the cream preparation of ethanol extract of watermelon rind can increase the levels of elasticity, sebum, and hydration of the skin.

Penelitian ini bertujuan untuk menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Sisa Lebih Perhitungan Anggaran (SiLPA) terhadap Belanja Modal pada Kabupaten dan Kota di Sumatera Utara. Sampel dalam penelitian ini adalah 33 Kabupaten dan Kota di Provinsi Sumatera Utara dengan menggunakan metode purposive sampling. Analisis data untuk penelitian ini menggunakan regresi linear berganda dengan menggunakan uji t, uji F dan koefisien determinasi. Hasil pengujian secara parsial Pendapatan Asli Daerah (PAD), Dana Alokasi Umum (DAU) dan Sisa Lebih Perhitungan Anggaran (SiLPA) berpengaruh signifikan terhadap Belanja Modal sementara itu Pertumbuhan Ekonomi tidak berpengaruh terhadap Belanja Modal. Secara Simultan PErtumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum dan Sisa Lebih Perhitungan Anggarann berpengaruh terhadap Belanja Modal Pemerintah Kabupaten dan Kota di Sumatera Utara.