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The existence of an Independent Commissioner in a Limited Liability Company (PT) is a crucial element in realizing Good Corporate Governance (GCG). The role of the Independent Commissioner is not only as a supervisor, but also as a balancer of the interests of shareholders, management and other related parties. So with this Independent Commissioner, transparency, accountability and company integrity can be improved. This explains how the role of the Independent Commissioner makes a positive contribution to the company's sustainability and stakeholder trust, company reputation, and creates a healthy and sustainable business environment. So, the existence of an Independent Commissioner is not just a formality, but the main key in realizing Good Corporate Governance (GCG) practices in Limited Liability Companies.

Records management processes that are not carried out according to procedures will result in the administration process within the company not being optimal. Therefore, the management of active and inactive records must be considered carefully. Management of inactive records must be carried out according to procedures which include storage, maintenance and destruction. This research uses a qualitative descriptive approach, namely by formulating problems that guide research to explore or photograph the social situation that will be researched thoroughly, broadly and in depth. The data sources in this research use primary and secondary sources obtained from observations, interviews and documentation. Meanwhile, secondary data was obtained through books, previous research, and journal articles related to the research. This research aims to find out how the inactive records management system at PT. Prima Mitra Elektrindo. The results of this research indicate that the records management system is inactive at PT. Prima Mitra Elektrindo is quite good even though there are several things that need attention in the inactive records management system, the process of destroying inactive records, and the process of maintaining inactive records. Such as infrastructure that supports management and following guidelines in the management process.

The study delves into the significance of green accounting methods within the framework of environmental sustainability and financial performance of companies across diverse sectors. Its aim is to gain a deeper understanding of the impact of implementing these methods on the correlation between sustainable business practices and financial performance of companies. With a focus on integrating green accounting into business strategies, this research explores its implications on profitability, liquidity, and organizational growth. The research methodology adopted employs a qualitative approach through meticulous analysis of literature. The steps encompass identifying the appropriate scope, selecting relevant data sources, conducting descriptive analyses, critically evaluating the authenticity of the literature used, and compiling and interpreting the findings. The research findings indicate that consistent use of green accounting has a positive impact on a company's financial performance. However, challenges related to established economic paradigms and the need for consistent definitions in the context of sustainable development remain obstacles. The amalgamation of social and environmental responsibilities in business decision-making holds significant potential for enhancing environmental management efficiency and financial performance of companies. Overall, green accounting practices promise a substantial influence in creating sustainable business models, demanding a shift in perspective and broader implementation.

The development of information and communication technology has had a significant impact in various sectors of life, including in the provision of public information. The importance of quick and easy access to information by the community is the main basis for the Muara Bengkal Ilir Village Head to utilize technology as an effective means of communication. To overcome these problems, we provide a solution to create a WordPress-based Muara Bengkal Ilir Village Office Profile website. The flow of implementing this service is a field study, problem identification, website creation, and testing. The main result of this service is a Muara Bengkal Ilir Village Office Profile Website as an official website in helping disseminate information on the Muara Bengkal Ilir Village Office Profile

Bank Central Asia Tbk is one of the leading private banks in Indonesia that has been recognized by the wider community among the many banks in Surabaya City, a very professional management team and an extensive network. Bank BCA as a transactional bank that offers a range of banking services that have Cash and Non-Cash ATMs provided in various strategic locations throughout Indonesia to meet the diverse needs of customers. This study aims to determine the effect of service quality on customer satisfaction and promotional strategies on customer satisfaction. The type of research used is quantitative research and the sampling technique is purposive sampling technique with the number of samples obtained based on criteria and data analysis techniques using SEM Amos. This research was conducted by distributing questionnaires through 100 respondents. The results showed that service quality has a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers and promotional strategies have a significant positive effect on customer satisfaction for BCA Veteran Surabaya Bank customers.

Cinematographic work is protected by law under the Copyright Law No. 28 of 2014 in Indonesia. The fundamental principle is that the Creator is entitled to fair remuneration for the use of their work, in line with the alter-ego concept that gives the highest position to the Creator. In contrast to Indonesia, Germany has clearly regulated the procedures for the collection, management, and distribution of remuneration through the Urheberrechtsgesetz and the Collective Management Organization (CMO) operating with authorization from the Creator. The research method used is juridical-normative with a descriptive analysis approach. This study applies a comparative legal approach, utilizing data from both conventional and online literary sources, as well as interviews. The research findings indicate that Indonesia does not yet have specific regulations to protect the economic rights of digital cinematography. The absence of a Collective Management Organization (CMO) leads to an imbalance in licensing agreements between the Creator and digital platforms as users of cinematographic works.

The purpose of this study was to find out the process of using the budget funds carried out by Kenagarian in the expansion of Nagari in every sub-district in West Pasaman Regency. The approach used in this study is descriptive qualitative, that is, after the data has been collected, a qualitative analysis is carried out and describes one data with other data in such a way as to obtain a complete general picture of the problem under study. Then the data collection method uses observation, interviews, and documentation. The results of this study indicate that the use of government funds in each Nagari is considered not good. The system for using it is by giving funds from one party to another so that there is a discrepancy between the amount of funds budgeted for and the use of funds in each Nagari. This is because responsible parties such as the head of the Wali Nagari do not go directly to the field, but only utilize staff or give this responsibility to their subordinate staff.Therefore, it can be suggested that there be further training and coaching regarding the implementation of the Government Fund budget for Nagari apparatus, which of course is organized training on management and administration of ADD management from professionals in their fields, the Nagari Government must involve more of the entire Village community in Development activities.The Nagari government must be more disciplined in carrying out its duties and responsibilities, especially in preparing accountability reports.  

Abstract: Optimization of the village mosque of Kajan Blega Bangkalan. The problem formulation raised in this community service activity is Concerning with the weak understanding of mosque administrators towards the concept of efforts to prosper mosques and management the al-Mubarokah Kajan Blega Bangkalan mosque which is very urgent for part of the preaching of the people Islam. To find alternative solutions to the above, training was held Efforts to optimize and manage mosques at Masjid al-Mubarokah Kajan Blega Bangkalan. The objectives of this PKM activity are: 1. To equip mosque administrators towards the knowledge of Mosque Management. 2. Equip the Mosque Management as a preacher in a better change. 3. Improve knowledge and morals of society through mosque management that touches the heart the congregation The problem solving framework designed in PKM activities in the form of implementation of this training activity is: 1. Explanation of the concept of good mosque management theory with a philosophical basis followed by practice of finding the root of the problem according to conditions. 2. Design and implement training mosque management accompanied by the supervision and guidance of the administrators of the inner mosque planning activities to be carried out in the next year. 3. Evaluation of training results. Based on interviews, question and answer and direct observation during activities take place, this community service activity provides results: first, Increased knowledge and understanding of the congregation, second is to equip the Jama'ah as a missionary interpreter, the third is to improve knowledge and morals of the community, the formation of a ready mosque management preach

The company plays an important role for its main goal, namely the achievement of maximum profit on the investment invested. The company must be able to manage and utilize economic resources that have been invested properly, one form of company investment is in the form of assets as used to support company operations. Every company must have fixed assets, because the role of fixed assets is very large in the company. Of the various types of assets, fixed assets are one of the important assets that support the company's operations. In terms of maximizing the use of fixed assets, a correct and appropriate policy is needed in the management of the company's fixed assets. Therefore, when making decisions, the right information tools are needed about fixed assets, one of which is based on PSAK 16. This study aims to determine the application of PSAK 16 on the accounting treatment of fixed assets in companies in Indonesia. The method used in the research is descriptive qualitative with a literature review approach. The data source used is secondary data that has been analyzed and developed in order to elaborate the research topic. Based on the results of the study, it can be concluded that the recognition, measurement, and disclosure of fixed assets in companies in Indonesia have generally been in accordance with PSAK No. 16.

This community service was conducted on Jalan Jembatan Merah I and Jalan Wisata Babarsari. The purpose of this community service is to improve the quality of financial record-keeping, ensuring accuracy and correctness, to provide an accurate overview of the financial condition of UMKM Siomay Indul and Gudeg Jogya Mak Karti. This community service is focused on enhancing the quality of the financial reports of these UMKMs through understanding and implementing proper accounting practices in financial record-keeping. With the provision of training and mentoring, it is expected that the stakeholders of traditional culinary UMKMs can optimize their business potential. The results of the community service indicate that improvements in transaction recording systems and a better understanding of accounting standards can significantly enhance the quality of financial reports, providing the clarity needed for better decision-making in business management.

The implementation of character education in madrasah institutions has a strategic role in shaping the character of students, because these institutions not only aim to transfer knowledge, but also train students' soft skills through subjects related to Aswaja or NU at school. This study describes the implementation of Aswaja-based character education at SMK NU Lekok. This research is a type of descriptive qualitative research using the literature study method. The research was conducted on November 11, 2023 at SMK NU Lekok District, Pasuruan Regency, with the research subjects being 23 students of class XI Multimedia Department. Data collection was conducted through observation, interviews, and documentation. Data analysis used data reduction, data presentation, and conclusion drawing or data verification. The results of research related to the implementation of Aswaja-based character education in grade XI students at SMK NU Lekok show that the management of ASWAJA character education has been thoroughly integrated. In the implementation of ASWAJA character education at SMK NU Lekok Pasuruan, each teacher has full responsibility in providing character learning and being a role model. The implementation of ASWAJA character education in this school is designed to shape the character of students in accordance with the teachings of Ahlussunnah Wal Jama'ah, with the hope that they have good morals by developing and implementing as a form of routine every day.

the purpose of this study is to analyze the management of village property. Village property in the form of land and buildings that have been handed over for the economic progress of the village community which is invested in BUMDes on the basis of the season can be used optimally. So that it does not burden the village budget and expenditure. This study examines agreements by analyzing the application of legal principles of agreements in cooperation contracts for the management of village property leased to BUMDes and community management. The principles of treaty law which is a civil law concept applied in the concept of state administrative law become an interesting one because the agreement is in the regulation of private law and public law. Goverment contracts are routine goverment legal acts,to ensure legal certainty for the parties involved, legislation is needed that speciffcally regulates commercial contracts by the government both regarding procedures and limits of authorty.

Currently, various industries see the increasingly rapid development of modern technology, almost all institutions need a government information system, one of which is to automate data storage more quickly and easily. The levy receipt system is an example of information technology. One of the government agencies in Gresik Regency that has not implemented an information system for data processing is the Cooperative Service, located in Gresik, Kembangan, KEC.kebomas, Gresik Regency, East Java 61121. assisting other officers who handle administration in the Market Tax Sub-section, namely data processing Daily or monthly Market Tax payments still use a Tax Control Card or. To overcome this problem, an information system was developed using the PHP and HTML programming languages ​​and MYSQL DATABASE. The research methodology used in this research uses data collection methods. The conclusions are expected to help simplify the management of market services, such as managing traders, processing kiosks and losses, and processing fee data and reports, it is also hoped that it can reduce the risk of damage.

This research aims to test the government's internal control system and regional financial accounting system on the effectiveness of regional financial management. Data collection for this research used a questionnaire. Questionnaires were delivered to 74 employees at the Padang City Inspectorate Office. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis uses multiple regression using SPSS 22 software. The results of this research show that the internal control system has no effect on the effectiveness of financial management and the accounting system has a positive effect on the effectiveness of financial management.

Anxiety is one of the complaints of patients with Chronic Kidney Failure (CKD) undergoing hemodialysis. CAM (Complementary Alternative Medicine) therapy as a substitute for drugs using lavender aromatherapy is expected to reduce anxiety levels in CKD patients who are undergoing hemodialysis therapy. The aim of the study was to determine the effect of inhaled aromatherapy on reducing anxiety levels in CKD patients undergoing hemodialysis at Grandmed Lubuk Pakam Hospital. This type of research is quantitative research with a pre-experimental research design with one group pre-test and post-test approaches. The sampling technique in this study was total sampling with a total of 20 respondents. Data analysis was carried out using the sample paired t-test. The results of the study obtained a p-value of 0.00 where the p-value was <0.05, it can be concluded that there was a significant effect after being given inhaled aromatherapy to decrease anxiety values in CKD patients at Grandmed Lubuk Pakam Hospital. The conclusion in this study is that lavender inhalation aromatherapy has a significant effect on reducing anxiety levels in CKD patients undergoing hemodialysis and it is recommended for health workers to further improve anxiety management with non-pharmacological measures.

This research aims to evaluate the financial performance of the acquiring company using profitability indicators in the period before and after the acquistion process. The case study was conducted at PT Plaza Indonesia Realty, Tbk, during the period 2011-2017, involving in-depth analysis of the company's financial reports. The research method used includes collecting and analyzing financial data from the period before and after the acquisition. Profitability is evaluated by considering various financial ratios, including net profit, gross profit margin, and operating profit margin. This analysis aims to identify the significant impact of the acquisition process on the company's financial health. It is hoped that the research results will provide a better understanding of changes in a company's financial performance after undergoing an acquisition. These findings can provide a basis for company management in making strategic decisions, while also providing insight for stakeholders regarding the impact of acquisitions on company profitability. This research not only contributes to business and management practitioners, but also contributes to academic literature related to evaluating financial performance and corporate acquisition strategies. It is hoped that the conclusions of this research will provide valuable guidance in an ever-changing and competitive business context.

Introduction: Low birth weight babies are babies weighing <2500 grams. Babies with LBW tend to experience hypothermia and infection, so an effort needs to be made to prevent this, one of which is by using the KMC method. Kangaroo Mother Care is a treatment for low birth weight babies that involves making direct contact between the baby's skin and the mother's skin.Objective: This study aims to determine the effect of the kangaroo method on weight gain in LBW babies at Duren Sawit RSKD.Method: This research is a quasi-experimental quantitative study with a pretest- posttest one-group design. The sample in this study consisted of 20 babies with LBW who were selected using a purposive sampling technique. The instruments in this study were KMC management SOPs and observation sheets. Data collection was carried out 2 times, namely before being given the KMC method and after being given the KMC method. Data processing using the SPSS computer program using the Wilcoxon analysis test. Results: Most of the mothers were aged 20–35 years, namely 11 people (55.0%), and most of the babies were female, namely 12 people (60.0%). Before being given the kangaroo method, all babies experienced low birth weight, where the baby's weight was in the minimum BB category, namely <2500 grams for 20 people (100.0%). After being given the kangaroo method, most of the babies with LBW had a weight in the normal weight category, namely ≥2500 grams, as did as many as 12 people (60.0%). The results of the Wilcoxon test analysis show a p-value of 0.001, which means that there is an effect of the KMC method on increasing LBW weight at the Durem Sawit Hospital in 2023. Conclusion: There is an effect of the KMC method on increasing LBW weight at the Durem Sawit Hospital in 2023.

The Nutrition Care Center (NCC) is a teaching factory (TEFA) at the Jember State Polytechnic (Polije) which provides assessment and diagnostic services for nutritional problems, comprehensive nutritional assessments, diagnostic services, nutritional counseling, and customized diet plans for clients. Health services, including nutrition, require accurate medical records that include patient identification, examination, treatment, interventions, and other relevant information. However, NCC faces challenges, namely that the medical recording system is still manual paper-based. Medical record numbers do not comply with numbering regulations, age is still used instead of date of birth, the nutritional assessment section is not yet standardized and disease code classification does not yet exist. This manual system is susceptible to damage, loss, and requires dedicated storage time and space. Since it was inaugurated in November 2021, the number of NCC visits has continued to increase both from internal clients and external clients of Polije with initiations with several educational institutions, offices and elderly groups. The use of EMR which is made easier with QR Codes and the application of Whatsapp Bot is the main alternative to build or improve the management of assessment and diagnostic services for nutritional problems according to client needs. Socialization of assistance in implementing Electronic Medical Records (EMR) with QR Code and WhatsApp Bot at NCC aims to make things easier for experts. nutrition to access the client's examination history, allergy history and previous therapy in one view and make it easier for clients to access medical record numbers without a card. This initiative is in line with the Department of Health Research Masterplan 2022 and the development of TEFA services. NCC recognized the need for a more efficient system and proposed implementing EMR with QR Codes and WhatsApp Bots to optimize patient care. This socialization was carried out at the Jember State Polytechnic NCC with the presence of participants from nutritionists, students, the community and administrators from NCC. This socialization obtained results in the form of increasing public understanding of nutritional care, especially in relation to the existence of NCC as a teaching factory at the Jember State Polytechnic, the use of EMR via QR codes and WhatsApp Bot as a solution implemented by NCC in optimizing patient care and increasing the empowerment of partners in using it. and implementation of EMR with QR codes and WhatsApp Bot in patient nutrition care at NCC.

This research aims to investigate the influence of liquidity risk on the profitability of Sharia Banks. Liquidity risk is an important factor that can influence a bank's financial performance, especially in the context of Sharia banks that operate specific sharia principles. The research method used is a quantitative approach using financial data from registered Sharia banks. The data collected covers the last five year period. The research variables studied are liquidity risk and bank profitability. The research results show that high liquidity risk can have a negative impact on profitability which can disrupt bank operations and reduce income. Effective liquidity risk management is key to minimizing this negative impact. Sharia banks need to adopt appropriate strategies and policies to manage liquidity risk well, including careful supervision of cash flows, diversification of funding sources, and development of investment instruments that comply with sharia principles. By managing liquidity risk well, banks can minimize its negative impact on profitability.

The combination of activities carried out by humans and technology is related to administrative systems that create information from organized work processes. PT. Farmhouse Production in the administration of data management is carried out with the help of Microsoft Excel and documents are written, and copied in the traditional way which results in the accumulation of accumulated paper resulting in complexity and difficulty in finding the required documents. Therefore, a balance of human resources, database, hardware, software, and a new strategy is needed to overcome the problems that can burden the company by realizing a website that is easy to apply so that any file is found quickly by paying attention to supervision, control, and methodical organization using PIESCES analysis as a method used to detect deficiencies and weakness in the old system. With this analysis, the new system is the right support in managing data that is collected in an orderly manner and stored neatly in large storage without being randomized and the work is more strategic because the information generated is valuable to the recipient or leader.