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The company can be said to successfully run its business influenced by environmental factors to maintain its business until the future. The purpose of this study is to understand (1) factors that can influence the going concern audit opinion (2) strategies in handling the situation appropriately in receiving the going concern audit opinion assessment (3) the impact of the going concern opinion on the company's reputation. This research method is a literature review approach, a data collection technique from several previous studies that can then be concluded. The study’s results and analysis are (1) audit quality does not affect the going concern audit opinion because each auditor must be independent in carrying out their duties and the opinions given have the same standard procedures. However, another opinion states that audit quality affects the going concern audit opinion because large public accountants show the level of sustainability of the company more accurately than small public accountants. (2) Financial condition affects the going concern statement because if the financial condition is bad, the entity will find it difficult to maintain its business continuity. In addition, it was also found that financial condition did not affect the going concern statement due to poor financial condition due to the implementation of sustainable business operations through planning. (3) Profit management does not influence the going concern audit opinion because the auditor does not see the continuity of results but is oriented towards the situation of the entire company.

Inventory management at Puskesmas BLUD "X" is a mandate from  Peraturan Pemerintah Nomor 27 Tahun 2014 and Peraturan Pemerintah Nomor 28 Tahun 2020 concerning BMN / BMD Management and its amendments. Peraturan Menteri Dalam Negeri Nomor 19 tahun 2016 concerning Guidelines for Regional Property Management (BMD). Moreover, Peraturan Menteri Dalam Negeri Nomor 47 Tahun 2021 concerning procedures for implementing BMD bookkeeping, inventory, and reporting, Kebijakan Akuntansi Pemerintah Daerah on inventory, Standar Akuntansi Pemerintah on inventory.  In this study, it was found that inventory management at the Puskemas BLUD "X"  was still inadequate and not in accordance with applicable regulations. The purpose of this study was to determine the error factor in the management of medical supplies Puskesmas BLUD "X" which is not in accordance with applicable regulations. The methods used in this study are comparative descriptive qualitative with the type of case study, and data collection techniques through triangulation (interviews, observations, and documentation).  The result of this study is that inventory management at the Puskesmas BLUD "X" is still inadequate due to several factors, namely the non-functioning  of operational standards in terms of  recording, the quality of the internal control system is still weak,  and the weak use of the SIM Persediaan Puskesmas, where these factors affect the results of the calculation of medical inventory expenses presented in the financial statements.

The structure of interrelated procedures in the payroll and wage accounting system is based on a comprehensive plan for carrying out the company's core operations and functions. Interior control is essential for this framework, including hierarchical designs, techniques, and activities consolidated to safeguard organization resources, check the unwavering quality and exactness of bookkeeping information, further develop capability, and guarantee consistency with the executive guidelines. The compensation and pay bookkeeping data framework at PTPN IV Medan isn't completely as per the hypothesis that upholds it. Despite the fact that she had been helped by unique mark programming, Ms. Office Excel, dan Accurate Accounting System, related works actually have not arrived at the best level. As a result, the payroll and wage accounting information system's internal control can still be improved, particularly with regard to the division of labor in the financial sector. This can be accomplished by creating new sections in accordance with applicable theory, such as the employment function, the PPh21 function, and other functions, to ensure this system's internal control is more efficient.

The Indonesian Constitutional Court in its judicial review of the Criminal Procedure Code No. 34/PUU-XI/2013 stated that Article 268 paragraph (3) regarding the limit on filing for judicial review of criminal cases is contrary to the 1945 Constitution and has no binding legal force. The Supreme Court responded to the decision by issuing Supreme Court Circular Letter No. 07/2014 which continues to limit judicial review to only one time based on the Judicial Power Act and the Supreme Court Act. Departing from regulatory dualism, this paper formulates the problem of the legal products issued by the Supreme Court and the Constitutional Court in terms of material testing of Law Number 8 of 1981 concerning the Criminal Procedure Code. This study uses normative legal research methods through a review of literature sources. Through Gustav Radbruch's Legal Theory, this study found that first, the position of the SEMA was issued even though it was in accordance with existing laws and regulations, but this decision was contrary to Gustav Radbruch's Legal Theory. Second, the legal consequences after the Constitutional Court Decision. The Supreme Court through SEMA that limits the filing of judicial review to one time is legally flawed both in terms of substance and formal formation because it contradicts the Constitutional Court Decision.

This research aims to analyze the importance of the Business Identification Number (NIB) as the basis for the legality of Micro, Small and Medium Enterprises (MSMEs) in Padelengan Village, Pademawu District, Pamekasan Regency. This research was conducted using qualitative descriptive methods and a case study approach. Research data was collected through in-depth interviews with MSME owners in Padelengan Village, as well as through documentation studies related to regulations and policies regarding the provision of NIB to MSMEs. The research results show that NIB has a very important role in providing legality and legal protection for MSMEs in Padelengan Village. By having an NIB, MSMEs can gain easier access to various facilities and assistance from the government, and can run their business more safely and securely. However, this research also found several obstacles in providing NIB to MSMEs in Padelengan Village, including a lack of understanding and awareness of MSME owners about the importance of having an NIB, as well as a lack of access and information regarding NIB processing procedures. Based on the results of this research, it is recommended that the village government and related agencies carry out outreach and assistance to MSME owners to increase understanding and awareness of the importance of having an NIB. Apart from that, it is also necessary to improve access and information related to NIB processing procedures so that the process can run more effectively and efficiently. It is hoped that this research can contribute to improving legality and legal protection for MSMEs in Padelengan Village, as well as being a reference for further research related to the role of NIB in supporting the development of MSMEs in rural areas.

One of the educational problems that occur in Indonesia is the low interest in reading of students, especially the ability to read foreign language texts that are still low. This service activity aims to improve the understanding of accounting students of Politeknik Negeri Semarang in understanding international articles. The implementation of the activity was carried out by the author in the work unit of the Politeknik Negeri Semarang, Department of Accounting. There are 4 activities carried out from the 1st to the 30th of August 2020, namely; 1) Pre-Test reading habits and understanding of students in reading and understanding international articles, 2) Creating teaching materials for virtual tutorials and simulations of reading international articles, 3) Creating international article analysis assignment procedures, 4) Post Test of reading habits and student understanding in reading and understanding international articles. The activity was attended by final semester students of the finance and banking study program with 71 participants from KP 3A, 3B, and 3C classes. During the implementation of the activity the author received support from superiors, fellow lecturers, students and education personnel in the Accounting Department so that all activities could be completed.

The purpose of this study is to ascertain whether the compliance of motor vehicle tax payers is affected by taxpayer awareness, tax access, facilities, and service quality. The research used in this study is quantitative. Primary data were gathered for this study by the distribution of questionnaires in survey procedures. Incidental sampling is the sampling strategy applied. 100 motor vehicle taxpayers registered at the West Surabaya Samsat Office made up the study's sample. The WarpPLS 7.0 SEM Partial Least Square (PLS) Software was employed for the data analysis process in this investigation. The findings of this study demonstrated that tax access and changeable taxpayer awareness had a substantial impact on motor vehicle tax compliance. Service Quality and tax facilities and has no discernible impact on motor vehicle taxpayer compliance.

Sales are important transactions for companies or agencies because they are the main source of income used to carry out operational activities. In making sales, data processing procedures are needed which are arranged in a certain sequence, which in the accounting system is called a sales procedure. By using the Cash Basis method, companies do not need to make reserves for uncollected cash and can display actual cash position reports. A sales system that will make it easier to manage sales transactions and present sales reports quickly and validly. Web-based applications can be used to manage finances, business and services. Makes it easier to present sales reports both daily and monthly and can minimize errors when information is generated. Good management of information systems will increase efficiency and productivity in decision making by management

This community service was carried out to increase Islamic cooperative literacy for teachers of SD IT Al Manar Takengon with a service learning approach. The community service team in this activity consisted of two lecturers and five students of IAIN Takengon's Sharia Banking Study Programme. Activities were carried out in September 2023 at SD IT Al-Manar Takengon. The training was carried out by providing material exposure to Islamic cooperatives' principles, operational mechanisms, and procedures for establishing Islamic cooperatives. The movement continued with role-playing learning to increase teachers' understanding of Islamic cooperatives. The activity results showed an increase in teacher literacy about Islamic cooperatives, which inspired the teachers to establish Islamic cooperatives at SD IT Al-Manar Takengon.

Analysis of Pension Fund Payment System Procedures at PT Taspen (Persero) KCU Medan. This research aims to find out how the pension fund payment system is at PT Taspen (Persero) KCU Medan. This research is included in survey research using a qualitative research approach. The subject of this research is PT Taspen (Persero) KCU Medan. The research method used in data collection was interviews, observation and documentation. The results of this research show that the PT Taspen (Persero) KCU Medan pension fund payment system uses a pay as you go system by implementing two payment techniques, namely manual and Automatic Klim Services. The Automatic Klim service will make it easier to access pension payment claim applications, which are integrated by agencies or BKD. Completeness of administrative requirements will facilitate the process of paying pension funds. Through a claim application, either manual or automatic claim, that meets the requirements for salary payments, payments can be made either directly or by transfer. Retirement is one of the awards given to Civil Servants (PNS) for their services to the State. Procedures are guidelines and implementation of work which consists of continuous work step by step so that it is a form of collaboration between one part and another.

Fundraising strategies implemented by financial institutions are currently increasingly diverse. This collection is carried out to increase the value of customer transactions and increase customer interest in using products offered by financial institutions, especially BPRs. Banking conducts promotions to the public to introduce its various products either through existing media or by providing benefits such as rewards to customers. In addition, to attract customers, the bank provides the best service, both in excellent service, guaranteed security of funds deposited by customers, interest rates according to customer needs, and a variety of products. The method used in this research is descriptive method. With data obtained from observation and interviews with employees and customers of PT. BPR BKK Karangmalang. PT. BPR Karangmalang has superior products, namely products that are most in demand by customers, especially MSME players. This product is a type of third party fundraising product known as Tamades. This Tamades service provides many advantages for MSME players to deposit their funds, because interest rates are very favorable for third parties, good service, easy procedures for making Tamades, and other benefits for customers.

Tonsillitis is inflammation of the palatine tonsils. Infection of the tonsils occurs if antigens, whether inhaled or ingested, easily enter the tonsils and the body resists and a focus of infection forms. Initially, the infection is acute, generally caused by viruses that grow on the mucous membrane, then followed by bacterial infection. As a result of chronic inflammation, the size of the tonsils will increase due to parenchymal hyperplasia or fibrinoid degeneration with tonsillar crypt obstruction. The definitive treatment for chronic tonsillitis is surgical removal of the tonsils or tonsillectomy where one of the complications is bleeding which triggers hypovolemic shock. This case report presents a 19 year old man who complained of pain in swallowing and a feeling of lump in the throat and based on the history, physical examination and supporting examinations that had been carried out, the patient was diagnosed with tonsillitis and planned to undergo a tonsillectomy. After the procedure, the patient experienced hypovolemic shock due to bleeding and died

Management Of Coronary Angiongraphy Examination In Congestive Heart Failure Cases Background : Fail heart congestive heart disease (CHF) is condition inability heart in pump blood consequence disease arteries coroner , who can cause narrowing or blockage arteries heart . Evaluation on CHF patients are very crucial Because can trigger condition fail heart . Coronary angiography, a procedure diagnostic use X- rays and substances contrast , role   in identify blockage arteries the coroner who became CHF trigger .Research methods This is literature review, where Exploration literature done in various databases with keywords _ such as Coronary Angiograhy ”, Cases of Congestive Heart Failure, etc. Source reference used _ in preparation This article This includes Google Schollar , as well article in journal scientific Language English nor speak Indonesian. Results: Coronary Angiography (CAG) examination in CHF patients was involved preparation patient , tool , team medical , procedures inspection , maintenance post-action , and results inspection . Preparation patient covers education , fasting , evaluation function kidney , adjustment medicine , preparation access vascular , and discussion about substance contrast . Preparation tool involve table catheterization , fluoroscopy , catheter , substance contrast , equipment resuscitation , medicine pre-procedure , and hemostasis equipment . The medical team involves an interventional cardiologist, radiological technologist, catheterization nurse, catheterization technician, and anesthesia and resuscitation team. The CAG procedure involves patient preparation, vascular access, catheter insertion, coronary artery evaluation, and completion of the procedure. Conclusion : Congestive heart failure (CHF) is caused by the heart's inability to pump blood, especially coronary artery disease. Coronary angiography uses X-rays and a contrast agent to visualize the coronary arteries. Although symptoms of CHF include shortness of breath and swelling, mortality rates remain high, especially over 40 years of age. The role of Coronary angiography in assessment and therapy planning involves medical specialists. The results support effective treatment planning to improve patient prognosis by addressing the causes of CHF.

Workload is a description of the volume of work. In hospitals, the workload covers many aspects and this has an impact on compliance with the implementation of SOPs for new patient admissions which can be influenced by high workloads. The aim of this research is to determine "The relationship between emergency room nurse workload and compliance with standard operational procedures for accepting new patients." This research was conducted using a cross-sectional Descriptive Analytical research method, which emphasizes the time of measurement or observation and independent and dependent variables only once. The population in this study was 23 subjekts with a sampling technique using total sampling technique and the sample for this study was 23 subjekts. Data collection uses questionnaires and observation sheets. Analyzed using the chi square test. Based on the chi-square results, it can be seen that the p value is 0.026, which is smaller than p (α < 0.5), so it can be concluded that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures. The conclusion in this study is that there is a relationship between the workload of emergency department nurses and compliance with the implementation of new patient admission procedures at RSU GMIM Pancaran Kasih, Manado City. Suggestions to hospitals can pay more attention to the workload they experience so as to provide good service to patients.

To find out more closely how the company PT Admiral Lines Belawan Branch, carrying out shipping activities in the issuance of Outward Manifest in the Customs online system, this aims to carry out responsibilities in submitting cargo reporting documents to parties that are truly related and responsible. As for the completeness of customs documents to support and expedite the Outward Manifest issuance procedure. as for the obstacles in the Outward Manifest issuance process that make it difficult to issue the Ouward Manifest, which the company can overcome seriously so that the company does not experience losses caused by a staff in submitting online data. With the Manifest Module online system, it is easier to manage Outward Manifest documents that train staff to be more thorough. This paper uses 2 (two) types of research methods, namely: the Field Observation method (Flied Reseach), interviews with employees and the Heritage Study Method (Library Reseach), namely taking data from library books.

Patient anxiety during tooth extraction is a common challenge in dental practice that can affect patient experience and outcome of the procedure. This study aimed to evaluate the effectiveness of approaches and strategies to address patient anxiety during tooth extraction procedures. Through counseling designed to improve patient understanding of the causes of anxiety, relaxation skills, and communication with the dentist, this study measured its impact on patient anxiety levels and preparedness. The study involved patients undergoing tooth extraction procedures, where they attended a counseling session that included information on factors that cause anxiety, breathing relaxation techniques, and communication skills. Data were collected before and after the counseling through a survey that assessed patient knowledge, ability to apply relaxation techniques, self-confidence, and anxiety levels. The results showed a significant increase in patient understanding of the causes of anxiety from 50% to 85%, ability to apply relaxation techniques from 30% to 75%, and self-confidence in facing the procedure from 40% to 80%. In addition, the ability to communicate with the dentist increased from 45% to 78%, and anxiety levels decreased from 70% to 40%. These findings confirm that an educational approach is effective in reducing patient anxiety, increasing preparedness, and improving the experience during tooth extraction. This strategy can be implemented widely to improve the quality of care and patient well-being in dental practice.

Boarding homes are very crucial for students who live far from home, especially for those who go to Perbanas Institute.  Choosing a boarding home has frequently been done without a defined procedure, which has made it hard for students to identify alternatives that fit their needs and budget.  This study creates a web-based decision support system (DSS) for choosing boarding homes based on the Simple Additive Weighting (SAW) technique.  This technique gives each criterion price, distance to campus, facilities, security, and room size weights. These weights are then used to find the best option from the 10 available by normalizing and ranking them.  Surveys, observations, and reading books were used to gather research data. The weights were then set depending on what the students wanted.  The results of the calculations reveal that "Kost Evi" got the highest score, hence it is the best pick.  The system that was created can make decisions faster and easier, and it does it in a way that is clear and accurate.  This technique may also be used in a number of different multi-criteria decision-making situations, making it a useful and adaptable option for more organized decision-making needs...

This paper aims to find out the process of managing export and import documents by PT Adhigana Pratama Mulya Belawan branch, the process starts from before the arrival of the ship to the port of Belawan, the agent has prepared the documents needed by the ship in loading and unloading activities. The data collection method used by the author in writing this paper is the field observation method (field research) and the library method (library research) to find out more closely how the company PT. Adhigana Pratama Mulya Belawan branch in carrying out export and import document management activities. The problems faced in the process of managing export and import documents are frequent quantity differences that cause revisions to documents. Good cooperation and coordination between shipping companies and related agencies in the management of export and import documents is needed for the smooth service of handling export and import documents

The aim of this MSME training program is that the aim of entrepreneurial training is not to direct people or SMEs to create new businesses, but to help SMEs to see business opportunities and new markets by looking at them from a different angle. This different angle is more directed at the need for new innovations from businesses that are currently being run and ensuring business continuity. This activity can increase sales and profits, expand target markets, deepen customer loyalty, and increase competitive advantage (Perwita, 2021). The benefits obtained from this activity are for participants to gain knowledge and product promotion. Increased product orders from a wider target market will also be obtained. Apart from that, this activity also provides social learning for the implementing team, namely students. Students interpret the knowledge gained on campus by providing benefits to many people. Students also carry out downstream research and interpret knowledge for the progress of SMEs. Increased product orders from a wider target market will also be obtained. The method used is Participatory Action Research (PAR). From the results of the service, it can be concluded that this MSME training was carried out so that Konveksi Aura consumers would increase and expand from various regions. This MSME training uses Instagram media which will be filled with content and product videos. This video content is in the form of product manufacturing procedures, types of products produced, and profiles, pachaking designs. The content video is published on the durian village Instagram account.

Standard Sanitation Operating Procedures (SSOP) and the production process layout play an essential role in food production so that product quality complies with standards and food safety. The problem faced by the partner (UD Sumber Rejeki) is that there is no SSOP and a good production space layout. This community service (PkM) aims to assist partners in making SSOP and production space layouts so that the products produced comply with quality and food safety standards. The methods used are the active participation approach (partners play an active role during PkM), the activity orientation approach (assisting partners in making SSOP and production space layout), and the SSOP implementation approach and production space layout. The result of this PkM is the enthusiasm and activeness of partners during assistance in making SSOP and layout of production space. Another result is the availability of SSOP and the layout of the production room, which is placed in the production room.