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Hanisa Hanisa; Rosmawaty Harahap

Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to, (1) To find out the skills of writing procedural texts without using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (2) To find out the skills of writing procedural texts using the mind mapping method in class VII students of SMP Negeri 1 Siantar in the 2022/2023 Academic Year. (3) To find out the effect of the mind mapping method on the skills of writing procedural texts in class VII students of Siantar 1 Middle School in the 2022/2023 Academic Year. The population in this study was students from VII SMP Negeri 1 Siantar with a sample size of 30 students using the Mind Mapping method. The instruments used in this study were writing procedural text contents, writing procedural text structures, writing procedural text writing rules and language features of procedural texts. The method used in this research is one group pretest-posttest. Data analysis techniques use analysis requirements tests, normality tests, and hypothesis tests. The research results during the pretest obtained an average of 60.47, and were included in the sufficient category. Meanwhile, the results of the posttest research obtained an average score of 88 and were included in the very good category. Through testing the hypothesis, namely tcount > ttable, namely 8.5047 > 2.0484, it can be concluded that there is a significant influence from the use of the Mind Mapping method on the Writing Skills of Procedure Text in Class VII Students of SMP Negeri 1 Siantar.

Merry Christanty; Wilhelmina Mitan; Yoseph Darius Purnama Rangga

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

Nura Damayanti Ariningsih; Normalita Destyarini; Aryono Aryono

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Information technology that is developing faster and faster encourages various aspects to develop as well, including crime. One of the crimes that follows the development of technology is gambling, in the past gambling was done conventionally in casinos or in stalls, now gambling can be done via the internet or what we often know as online gambling. This research aims to find out the efforts of the police in law enforcement against online gambling crimes and understand the procedures for handling cases of online gambling crimes at the Central Java Regional Police. This research is an empirical legal research using a legal sociological approach. The results of the study explain that in efforts to enforce the law on online gambling crime, the police apply preventive efforts through socialization, patrols in cyberspace, and cooperation with the Ministry of Communication and Information. Apart from preventive efforts, the police also apply repressive efforts with investigations and investigations. In this law enforcement effort, there are several inhibiting factors, including the lack of complete facilities and infrastructure and the vulnerability of securing evidence. The procedure for handling online gambling crimes is in accordance with the SOP, which includes police reports, investigations, investigations, arrests, searches, seizures, examinations, filing and the last is the submission of case files and defendants along with evidence to the public prosecutor.

Intan Safitri; Solehudin Solehudin; Bambang Suryadi

Jurnal Mahasiswa Ilmu Kesehatan 2023 STIKes Ibnu Sina Ajibarang

. Hypertension is a problem that needs attention because it does not have extraordinary manifestations. One procedure that can be used to overcome the problem of hypertension is non-pharmacological vegetables and other natural ingredients. The aim of this study was to determine the effect of giving labusiam therapy in reducing blood pressure in hypertensive patients. Method: This research is quantitative using a pre-experimental design method with a one group pre-post test design. The number of samples used was 15 respondents, the sampling technique used an accidental sampling approach. The statistical test in this study used the Wilcoxon Test. This research was conducted in Bogor, West Java. Results: It is known that the average MAP value before the intervention was 117 mmHg and after the intervention it decreased to 106 mmHg. Based on the Wilcoxon test, it is known that there is a difference in the average MAP value before and after the intervention (0.001 < 0.005). Conclusion: givinbusiam food has a significant positive effect on reducing blood pressure in hypertensive

Ahmad Sayuri; Desty Endrawati Subroto; Mohamad Bayi Tabrani

Journal Innovation in Education (INOVED) 2023 STIKes Ibnu Sina Ajibarang

This study is motivated by the low use of digital literacy and lack of knowledge in learning, so the researcher aims to find out how much influence the application of digital literacy has on increasing students' knowledge at SMK Madinatul Hadid Cilegon.. This research uses quantitative methods. Quantitative method is a method for testing certain theories by examining the relationship between variables. Variables are measured usually using research instruments so that data consisting of numbers can be analyzed based on statistical procedures. Research results obtained based on 57 respondents' answers with the score (2,565: 3,135) x 100% = 81.82% of the expected criteria. It can be concluded that the application of digital literacy (X) is in the medium category. While increasing knowledge in learning (Y) with a score of (2,601: 3,135) x 100% = 82.97% of the expected criteria. It can be concluded that increasing knowledge in student learning at SMK Madinatul Hadid Cilegon is in the good category.

Zul Fikra; I Made Lana Prasetya; Tri Asih Budiati

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

Magnetic resonance imaging (MRI) is a diagnostic examination modality in medicine using a magnetic field without using X-rays, MRI has the advantage of being able to create images and can show clearer and more sensitive anatomical differences in soft tissues in the body such as the brain,Bone marrow and musculoskeletal. An MRI machine can produce diagnostic images of the inside of the human body, both in sagittal, coronal and transverse sections, without using ionizing radiation (X-rays) and also without using radioactive substances, but based on the principle of magnetic resonance of the hydrogen atom to reveal anatomy and pathology. clinical diagnosis, one of which is Hernia Nucleus Pulposus in the Cervical vertebrae. Hernia  Nuecleus pulposus is a condition of biochemical ad physical changes in the spinal disc tissue caused by degeneration in old age,or acute external pressure that causes a bulge into the spinal canal,putting pressure on the durameter or nerve roots, thereby triggering symptoms of neurological pain. The use of the Dixon sequence was proposed for the assessment of metaphyseal bone marrow water water content,with a short scan time. Dixon sequence imaging can be used for fat suppression in the extremities and spine, but also quantification of fat in the bones.. The research method used is descriptive research with an observation approach. Data collection was carried out from 01 January 2022 to 28 February 2023 using a Mr. Philips aircraft with a power of 3 Tesla. The sample of patients used in this study were 5 patients with vertebral complaints. Data collection was carried  out  through observation,interviews and documentation. Cervical MRI examination with clinical Hernia Nucleus Pulposus using a Philips 3 Tesla MRI machine has an examination procedure with a Survey sequence design, Myelo, Sagittal TSE T2 dixon, Sagittal TSE T1, Coronal TSE STIR, Axial TSE TA, and axial mFFE

Lia Mar’atiningsih; Ai Erlinawati; Desy Syswianti; Sabila Afsyaina Arrifa

Jurnal Siti Rufaidah 2023 PPNI UNIMMAN

A blood sugar test is an examination procedure performed to determine blood sugar levels in the body. This study entitled "Comparison of Blood Glucose Levels Based on Light Exposure to Glucose Strips Using Point Of Care Testing (POCT)". The research method used is pre-experimental. This study aims to determine the comparison of glucose levels based on exposure to light on glucose strips using POCT. This sample collection was carried out using the Federer formula with a total sample of 16 respondents. The data collection technique in this study was carried out using the Shapiro Wilk normality test and the t-test. Glucose levels examined using glucose strips that were not exposed to sunlight obtained an average value of 87.31 mg/dL. Meanwhile, glucose levels were examined using glucose strips which were exposed to light for 15 minutes and obtained an average value of 108.68 mg/dL. Based on the statistical tests that have been carried out, increased results were obtained on strips that were exposed to sunlight for 15 minutes.

Audry Valencia Jeta Zafira; Bagus Nuari Harmawan

Nusantara: Jurnal Pengabdian kepada Masyarakat 2023 Pusat Riset dan Inovasi Nasional

In this research, in stabilizing the economy in an area in Surabaya and targeting market operating procedures, the Government and PT. Jatim Grha Utama also has a role in advancing the economy of the people of Surabaya. The government continues to push for price stabilization measures to reduce the prices of a number of foodstuffs which show an upward trend until the end of the year. As a concrete step to ease the burden on the community in meeting their basic food needs, the Coordinating Ministry for the Economy has taken several comprehensive and holistic steps to analyze and overcome the various problems mentioned above through policy and tactical steps. Domain in the form of market power. Apart from food prices, rising fertilizer prices are also a concern. The Coordinating Minister for Airlangga also conducted a review of a fertilizer kiosk to show the government's commitment to ensuring the availability of fertilizer for farmers and increasing agricultural productivity and competitiveness. In addition, the government's role in determining market prices directly is to set minimum price limits and maximum price limits. While the government's role in determining market prices indirectly is by imposing taxes on luxury goods and providing subsidies to producers. In this case, market traders also participate successively and contribute with the government in stabilizing food prices in the market, thereby creating and implementing an independent economy for the people of Surabaya and stabilizing food prices in Surabaya.

Grace Yugo Paerong; Dina Ramba

Jurnal Ekonomi dan Pembangunan Indonesia 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Analysis of Village Fund Management in Lembang Rinding Kila’ Buntao’ District, Toraja Utara Regency. Supervised by Dra Dina Ramba, MM and Jens Batara Marewa, MM. This study aims to find out how the use of the Village Fund is carried out by the Government and whether it is in accordance with existing procedures and has a clear direction towards village development. The mothed used is an interview, documentation, and observation with the head of Lembang Rinding Kila’ about the Management of Village Funds in 2020 and 2021 which includes the annual village income and what income comes In.The result achieved is that the Village Fund Management in Lembang Rinding Kila’ is already effective, because Lembang Lembang’s inventory fund, so it has complied with Permendagri Regulation Number 113 of 2014 concering Village Fund Management.

Erniyanti Erniyanti; Yulia Hardhiyanti Putri

Quarantine is a system of preventing the entry, exit, and spread of quarantined animal pests and diseases, as well as supervision and control of food safety and food quality, feed safety and feed quality, Genetic Engineering products, Genetic Resources, Biological Agents, Invasive Foreign Species, Wild Plants and Animals, and Rare Animals that are introduced into, spread from one area to another area, and removed from the territory of the Unitary State of the Republic of Indonesia. To maintain, protect, and improve the quality of animal/livestock resources, animal/livestock health, animal welfare, and the provision of safe, healthy, whole, and halal (ASUH) food of animal origin, as well as maintaining peace or eliminating/preventing public unrest, it is necessary to provide guidance, regulation, control, and supervision of livestock businesses and animal health services. To create a conducive business climate and legal certainty in animal husbandry and animal health, it is necessary to regulate the mechanisms and procedures for licensing livestock and animal health businesses in the regions. The problem faced by the Batam Class I Agricultural Quarantine Center is caused by cows entering Batam Island that do not have an entry permit and are not by Law Number 21 of 2019, which states that every entry or release must be carried out through a designated Place of Entry and Place of Expenditure.

Mochammad Rilo Pambud; Rosiana Ulfa

Jurnal Mahasiswa Kreatif 2023 International Forum of Researchers and Lecturers

Along with the development of science and technology that is very fast and increasingly widespread, the need for comfortable, safe and fast transportation facilities is very much needed by transportation users, especially in the use of air transportation, in ensuring the safety of flights at airports is an obligation for all personnel. Aviation security, especially those on duty at the Screening check-point to carry out their duties correctly and consistently according to the instructions contained in the applicable regulations. Airport security officers play an important role in terms of security for passengers providing the best service in order to meet passenger expectations or satisfaction, the purpose of this study is to find out what the role is and to find out what the obstacles and solutions are from the aviation security unit in handling passenger luggage that endangers flight securit. This study used qualitative research methods. Data collection techniques in this study were interviews, observation, and documentation. The techniques used in this study were data reduction, data presentation and conclusions/verification. Through sources, namely Mr Wawan senior Avsec, Mrs Galuh senior Avsec and Mrs Citra junior Avsec. From the results of the research that the author has done, Aviation Security plays an important role in ensuring security for users of aviation transportation services, and in carrying out their duties in accordance with the applicable Standard Operation Procedures (SOP), and always coordinating with related parties, then for the constraints face, namely from limitations in terms of the availability and quality of the technology used for inspection of passenger luggage. Although there are a variety of detection equipment, sometimes the technology may not be sophisticated enough or capable of accurately detecting objects that are a real flight hazard. Then in handling the problem the airport must improve the limited technology availability system for checking passenger luggage, sometimes the technology may not be sophisticated enough or unable to accurately detect objects that are indeed dangerous to flights

Yolanda Noor Lintang

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current rapid development of the business world, making competition between companies tighter, which requires the company to manage its business better, which in turn the company is able to compete and has superior value compared to other companies. This study aims to determine and analyze the factors that affect the performance of CV Musika employees. The population used in this study consisted of all employees of CV Musika. The number of samples in this study were 92 people with sampling techniques using total sampling. The data analysis technique uses factor analysis with the help of the SPSS 25 program. Of the 38 variables analyzed, 23 variables were obtained and 6 factors were formed that affect employee performance at CV Musika. The results of the study obtained an eigen value of 9.205 for the physical needs factor, reward factor 2.636, discipline factor 1.696, factor carrying out work procedures 1.352, work loyalty factor 1.080, attendance factor on time 1.003, so it can be concluded that these 6 factors are the most influential on employee performance at CV. Musika.    

Jumriati Jumriati; Andi Sugiati; Musdalifah Syahrir

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2023 International Forum of Researchers and Lecturers

The main problem in this study is whether there is an effect of the use of Quartet Card Learning Media on PPKn Learning Outcomes of Grade V Students of SD Negeri Mangasa 1. This study aims to determine the Effect of Using Quartet Card Learning Media on PPKn Learning Outcomes of Class V SD Negeri Students Mangasa 1. This type of research is an experimental research type of pre-experimental design with the form of a one group pretest-posttest design. The research procedure includes pretest, treatment, and posttest. The sample in this study were 26 students of Class V SD Negeri Mangasa 1. The results of this study indicate that the effect of the use of quartet card learning media on PPKn learning outcomes for fifth grade students of SD Negeri Mangasa 1 (Pre-test) shows that the number of students who have not reached the KKM is 26 students (overall) or 0% while students who have achieved KKM is 26 students (overall or 100% with an average value of 54.7. Therefore, the results of the influence of the use of quartet card learning media on PPKn learning outcomes for class V SD Negeri Mangasa 1 are still classified in the low category and not meets the classical completeness criteria.Based on the results of the research above, it can be concluded that the Effect of Using Quartet Card Learning Media on PPKn Learning Outcomes of Class V SD Negeri Mangasa 1 has increased.

Andi Agus Nandi Putra Pradana; Muhammad Nawir; Fitri Yanty Muchtar

Journal Innovation in Education (INOVED) 2023 STIKes Ibnu Sina Ajibarang

The main problem in this study is how to apply the Project Based Learning learning model to improve student learning outcomes for social studies learning in class V SD Inpres Bontomanai. This study aims to improve student learning outcomes in Social Studies learning with the Project Based Learning learning model in class V SD Inpres Bontomanai. This type of research is Class Action Research which consists of two cycles where each cycle is carried out as many as 3 (three ) meeting times. The research procedures included planning, carrying out actions, observing and reflecting. The subjects in this study were 25 students of grade V SD Inpres Bontomanai. The results showed that in the first cycle that was completed individually out of 25 students only 10 students or 40% fulfilled completeness. student learning outcomes on social studies learning. Classically it is not sufficient enough because the average value is 65. Whereas in cycle II where out of 25 students there are 19 students or 76% completeness of student learning outcomes on social studies learning and classically it has been fulfilled, namely the average value is 75.80 or is in the very good category. Based on the results of this study, it can be concluded that student learning outcomes on social studies learning using the Project Based Learning learning model in class V SD Inpres Bontomanai have increased.

Sulistiawati Sulistiawati; Tita Mulyati; Yayang Furi Furnamasari

Jurnal Bintang Pendidikan Indonesia 2023 Pusat Riset dan Inovasi Nasional

In research conducted at SDN Lojikobong II on learning Civics learning in elementary schools regarding diversity. In the current era, there are many problems that arise and the existing culture fades. The purpose of the research is to find out the design of teaching materials for learning PPKn, diversity material for grade IV elementary schools, the feasibility of teaching materials and user responses to kahoot teaching materials. This study uses the Design and Development model, namely D&D, with the design and development of Analysis, Design, Development, Implementation, Evaluation (ADDIE) research procedures. Media validation and kahoot learning materials use experts, namely media experts and material experts. The trials in this study were carried out by class teachers and students in class IV to obtain user responses. In this research, data collection techniques used questionnaires and interviews, research used media experts, material experts, teachers and students with instruments used questionnaires and interviews. The results of the study show that the assessment from the expert's point of view is in the very good category and the ratings from the users are very good. The recommendation from this study is that kahoot learning media can be used in the learning process with guidance on the use of teacher media and learning understanding of diversity material in students.  

Felda Amalia; Nafolion Nur Rahmat; Roisah Roisah

Jurnal Riset Rumpun Ilmu Kesehatan 2023 Pusat riset dan Inovasi Nasional

Fine motor development is a movement that only involves small muscles in the body, such as skills in using fingers and wrist movements. Delays in fine motor development are caused by the lack of opportunities for children to play, the stimulation that children receive is good by parents. This study aims to determine the effectiveness of playing collage and plasticine therapy on fine motor development in children 4-5 years old at Zainul Hasan Genggong Kindergarten, ProbolinggoThis type of research is pre-experimental with a two group pretest-posttest research design. The population was 46 respondents who met the inclusion requirements of the study were selected using a total sampling technique. Children's fine motor development was measured using an observation sheet, and information was gathered using editing, coding, scoring, and tabulating procedures. In both groups, the data were evaluated using the Wilcoxon test hypothesis.The results showed that the value of ρ Value α = 0.000 in the collage playing group and the value of ρ Value α = 0000 in the plasticine playing group. The significant level of ρ Value < α 0.05, it is stated that both therapies are effective in developing children's fine motor development. However, judging by the results of the observation, the post-test value of playing plasticine therapy was more with the results of the BSB category being 20 children. Due to the age characteristics in group 2, there were more 4 years of age at that age, children's fine motor development was more rapid.Collage and plasticine games are a series of therapies to develop fine motor development in children. For further researchers, it is recommended to add variety of images in collage play therapy, to approach children more when given play therapy.    

Prince Gidion Simanjuntak; I Made Sarjana

Jurnal Hukum dan Sosial Politik 2023 International Forum of Researchers and Lecturers

The purpose of this study was to find out the implementation of the Specific Time Work Agreement (PKWT) and the factors causing the implementation of the Specific Time Work Agreement (PKWT) without transparency in the provision of work agreements to workers at ID Express Jimbaran. The normative research method was used in this research with a statutory approach, a historical approach to compare with a conceptual approach. This study also uses legal materials such as primary, secondary, and tertiary legal materials. The results of this study indicate that the procedure for implementing a Specific Time Work Agreement (PKWT) carried out by ID Express Jimbaran is not in accordance with Article 59 paragraph (1) and paragraph (3) of Law no. 13 of 2003 concerning Manpower. Internal factors causing the lack of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are the quality and behavior of human resources, organizational culture, and management policies and practices. Meanwhile, the external factors causing the absence of transparency in the implementation of the Specific Time Work Agreement (PKWT) at ID Express Jimbaran are government and customer policies.

Wa Ode Zalniyati; Muhammad Nawir; Rubianto Rubianto

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Improving Social Studies Learning Outcomes Through the Card Sort Method for Class V Elementary School 2 Tongkuno, Muna Regency. Thesis. Elementary school teacher education major. Faculty of teacher training and education, University of Muhammadiyah Makassar. Supervisor I Muhammad Nawir and advisor II Rubianto.The main problem in this study is the low social studies learning outcomes of fifth grade students at SD Negeri 2 Tongkuno, Muna Regency. The purpose of this study was to improve social studies learning outcomes at Tongkuno 2 Public Elementary School, Muna Regency.This type of research is classroom action research (CAR), which consists of two cycles and each cycle is held in three meetings. Research procedures include planning, implementing actions, observation, and reflection. The subjects in this study were fifth grade students of SD Negeri 2 Tongkuno, Muna Regency, for the 2022/2023 academic year, with a total of 20 students. 9 men and 11 women. Data collection techniques through observation techniques, tests and documentation. Data analysis techniques were carried out through descriptive statistics.The results showed that there was an increase in social studies learning outcomes for fifth grade students at SD Negeri 2 Tongkuno, Muna Regency. Seen in the pre-cycle the average value obtained was 61 with a classical completeness percentage of 35% then in the first cycle the average value obtained was 64.75 with a classical completeness percentage of 35% and in the second cycle it increased with an average value 83.5 with a classical completeness percentage of 90%.From the results of this analysis it was concluded that using the Card Sort method could improve the learning outcomes of fifth grade students at SD Negeri 2 Tongkuno, Muna Regency.

Wa Ode Zalniyati; Muhammad Nawir; Rubianto Rubianto

Jurnal Sadewa : Publikasi Ilmu Pendidikan, Pembelajaran dan Ilmu Sosial 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Improving Social Studies Learning Outcomes Through the Card Sort Method for Class V Elementary School 2 Tongkuno, Muna Regency. Thesis. Elementary school teacher education major. Faculty of teacher training and education, University of Muhammadiyah Makassar. Supervisor I Muhammad Nawir and advisor II Rubianto.The main problem in this study is the low social studies learning outcomes of fifth grade students at SD Negeri 2 Tongkuno, Muna Regency. The purpose of this study was to improve social studies learning outcomes at Tongkuno 2 Public Elementary School, Muna Regency.This type of research is classroom action research (CAR), which consists of two cycles and each cycle is held in three meetings. Research procedures include planning, implementing actions, observation, and reflection. The subjects in this study were fifth grade students of SD Negeri 2 Tongkuno, Muna Regency, for the 2022/2023 academic year, with a total of 20 students. 9 men and 11 women. Data collection techniques through observation techniques, tests and documentation. Data analysis techniques were carried out through descriptive statistics.The results showed that there was an increase in social studies learning outcomes for fifth grade students at SD Negeri 2 Tongkuno, Muna Regency. Seen in the pre-cycle the average value obtained was 61 with a classical completeness percentage of 35% then in the first cycle the average value obtained was 64.75 with a classical completeness percentage of 35% and in the second cycle it increased with an average value 83.5 with a classical completeness percentage of 90%.From the results of this analysis it was concluded that using the Card Sort method could improve the learning outcomes of fifth grade students at SD Negeri 2 Tongkuno, Muna Regency.

Atsal Rais Adani; Emik Rahayu

In a hotel, it requires various needs in the form of operational goods, food ingredients, beverage ingredients or assets and this is where the role of the Receiving Officer is needed in the procedure for receiving goods. The process of receiving goods documents that require time for the approval of the General Manager makes it difficult for the Receiving Clerk to receive goods because when receiving goods the Receiving Clerk does not bring Purchase Orders and Purchase Requisitions because they are still in the process of approval and the Receiving Clerk's limited understanding of the quality of goods also hinders the procedure for receiving goods. this can be detrimental to the hotel. Guided by the Receiving Job Description, if the Purchase Order and Purchase Requisition documents are still in process, this will also hinder the Receiving Clerk in checking the quality and quantity of incoming goods. By using the interview method with 3 informants, which was given to several employees at the Ministry of Finance, so that the author is more accurate, it is also guided by the Literature Study studied. The author manages these sources of information into a result of field facts, so that the writer can provide conclusions on the problems that arise and provide advice to management. The data collection method used in this study is a qualitative method with a descriptive type. Data collection techniques using observation techniques, interviews, and documentation, in order to obtain accurate data and documents. The people interviewed were Receiving Officer,Cost Control, Buyer, Purchasing Officer