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Samarinda, as one of the major cities in East Kalimantan, faces challenges in public services, particularly in the Civil Registry and Population Office (DisDukCapil). The issue involves queues at service counters, impacting service efficiency for residents. The increasing population and the complexity of population administration contribute to the complication of the situation. We employed a prototype method to address this issue by involving developers and clients in the development process. Stages include needs analysis, design, prototype creation, evaluation, validation, and implementation. The community service's conclusion emphasizes the importance of identifying and analyzing the previous system to guide the development of a queue system that meets user needs, providing an effective solution, and enhancing service quality.  

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.

Along with technological advances, the development of information in today's world has grown faster and faster, so that many agencies have improved the quality of their services in various ways. E-goverment is an information technology system developed by the government to improve public services by providing options for the public to get easy access to public information. The Tanjungpinang Population and Civil Registration Office (Disdukcapil) launched the Population and Civil Registration Information System (Sikancil) application. The creation of the Sikancil application is a demand from the Minister of Home Affairs (Mendagri) who wants to be able to streamline online services, as stated in Permendagri no. 7 of 2019 concerning online administrative services (Walo, 2021: 19). This study aims to determine how the Strategy of the Population and Civil Registry Office of Tanjungpinang City in utilizing the Digital System through the Sikancil Application at the Tanjungpinang Population and Civil Registration Office (Disdukcapil), the research method used is descriptive research method with a qualitative approach.

The purpose of this study is to determine the effect of the implementation of institution-level financial application systems on effectiveness, user performance and impact on the quality of financial statements. This type of research uses causal explanatory research methods with a quantitative approach. The data collection technique in this study was carried out by distributing questionnaires in the form of google forms with a 5-point likert scale. The analysis tool used in this study used SmartPLS. The results of this study show that: 1). The implementation of SAKTI affects user effectiveness; 2). The implementation of SAKTI affects user performance; 3). The implementation of SAKTI does not affect the quality of financial statements; 4). User effectiveness affects the quality of financial statements; 5). User performance has no effect on the quality of financial statements.  

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.

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies.     Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing:     The      Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf.  Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist          Intelligence      Unit.    From    transplants       to implants.      December        11,       2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants.   Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157.  Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta     ketergantungan            pada    teknologi         (2014). Diambil 29 Desember 2023 dari  http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science.  Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang.  Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany.  Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/   read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023.  "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/  MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018.  “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29             April 2018, hal 3.  "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id  ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis,          29 Desember 2023 hal 8.  "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses        29 Desember 2023.  "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/  home/revolusi-40-         catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/  home/strategi-hadapi-         dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

To improve the quality of teacher education and encourage the establishment of the merdeka learning system at the elementary school level, technology plays an important role. The educational concept called Merdeka Learning provides opportunities for students to choose and organize educational programs according to their interests and needs. Technology is now very capable of supporting the integration of independent learning into classroom practice in this digital era. Technology integration in teacher learning has a positive impact on improving the quality of learning at the elementary school level. Teachers who are trained and assisted in the use of technology can create learning content that is more interesting and interactive. In addition, technology also gives students the freedom to organize their own learning and choose learning resources according to their individual interests and learning styles. This research provides great benefits for teachers and students in elementary schools. Teachers can use technology to improve the quality of learning, while students feel the freedom in learning that is more personal and according to their interests.

This community service focuses on designing educational learning with interactive board game media which is a teaching and learning activity, as well as providing board game board media which is designed in such a way as to convey messages and information in the form of waste sorting, thereby trying to improve the quality of learning and also entertainment media. By introducing the concept of environmental cleanliness based on Adiwiyata to children aged 6-7 years, especially for children who attend SDN Penanggungan. This was done because there is still no availability of board game interactive media learning education for children aged 6-7 years and the lack of media facilities and educational toys at Penanggungan Elementary School. This service method uses qualitative methods by collecting data including observations, interviews, focus group discussions and surveys. With the educational learning media interactive board game for sorting organic and inorganic waste, children can enjoy the learning process without having difficulty understanding the information presented and getting bored or bored, and by providing facilities in the form of interactive board media for selecting organic and inorganic waste such as educational toy board games that sharpen motor skills and increase focus on children at school. The results of this service show that this program can provide an understanding of environmental cleanliness regarding the organic and inorganic waste selection system and increase adequate facilities for practical learning activities at Penanggungan Elementary School.

The advancement of Industry 4.0 demands production systems to operate more efficiently, adaptively, and securely in facing global challenges. One promising technology that addresses these needs is the Digital Twin (DT), a digital representation of physical systems that enables integration between the real and virtual environments. Through DT, production processes can be modeled, monitored, and tested in real time, allowing for evaluation and optimization before implementation in actual systems. This study aims to explore the effectiveness of DT in modeling automated industrial systems, particularly in relation to improving production efficiency, quality control, energy savings, and operational safety. The research employed an experimental approach based on simulation within a robotic production line consisting of machines, sensors, actuators, and conveyors. The research stages included identifying system components and workflows, developing a DT model that integrates physical and virtual layers with Internet of Things–based data connectivity, and conducting simulations representing diverse operational scenarios. The findings indicate that DT implementation enhances operational efficiency, reduces production errors, and optimizes energy utilization. Furthermore, DT proves effective in strengthening safety aspects by enabling early detection of potential disruptions and providing preventive recommendations before significant impacts occur. Compared to conventional simulations, DT offers a more realistic, adaptive, and relevant approach to the needs of modern industry. The implications of this study highlight DT’s strong potential to become a new standard in the development and control of automation-based production systems, driving the creation of smarter, more efficient, and sustainable industries.

This study aims to determine the effect of SIMDA, HR quality and SAP implementation on the quality of government financial reports at the Regional Financial and Asset Management Agency of Merangin Regency. This study uses a quantitative approach with primary data in the form of observations, interviews and questionnaires. Sampling in this study used a purposive sampling technique with a sample of 40 people. In this study using multiple linear regression analysis and testing the hypothesis on the T test and F test and analysis of the coefficient of determination. The results of this study indicate that the implementation of regional management information systems and the quality of human resources have no significant effect on the quality of government financial reports, while the research results for the variable of application of government accounting standards show that they have a significant effect on the quality of financial reports. For simultaneous test results (F test), namely the implementation of regional management information systems, the quality of human resources and the application of government accounting standards have a joint effect on the quality of government financial reports. The results of the coefficient of determination (R2) show that the independent variables namely SIMDA implementation, HR quality and SAP implementation can explain the variable quality of government financial reports by 61%, the remaining 31% is influenced by other variables not examined in this study.

The purpose of this activity is to be able to know the application of Jurnal.id accounting software in facilitating a job, especially in the field of financial preparation, especially sales invoices, as well as obstacles as a user in using this technology. The counseling was conducted using lecture, question and answer, demonstration, and hands-on practice methods. The result of this activity is that the production of sales invoices generated using Jurnal.id software can facilitate the finance department in obtaining clear and effective reports. Information needs are needed in accordance with company expectations when making decisions on existing problems. Jurnal.id software that is implemented is adequate in processing existing data and has quality information quality, but there are often obstacles in using this software due to errors in recording transactions on the system. The conclusion of this activity is that Jurnal.id software can facilitate users in the process of recording transactions so as to produce a sales invoice that can help when making decisions

Education is a process needed to obtain balance and perfection in the development of individuals and society. Education itself is faced with various problems that become obstacles to the quality of education itself. This can be seen in various aspects, some of which include the lack of adequate physical facilities such as the feasibility of buildings used in the learning process. These problems can hinder the development of students to reach their best potential and cause inequality in terms of access to quality education. There are differences in the quality of education in rural and urban areas, where rural areas have more specific challenges such as lack of school facilities, difficulty of access, and technological and social changes. In the context of education, technology has changed the way we learn, access information and communicate. Social changes, such as changing demographics, can also affect the way we design education systems. These factors create pressures on education that require creative thinking and innovative solutions. This research uses qualitative research methods through a phenomenological approach. The theoretical foundation used in this research is the functional structural theory proposed by Talcott Parson. Data collection in this study used interviews, observation, and documentation.  

Physical activity is a form of physical movement that results from the body's systems, one of which is the musculoskeletal system. Physical activity requires energy expenditure in the process. One of physical activity that is often done is exercise. High levels of activity can cause muscle fatigue, tissue damage, pain and discomfort. Proper and effective exercise preparation can have an effect on improving body health such as blood circulation, metabolism, and increasing muscle strength and work. One of important exercise preparation is stretching. Stretching exercises that are carried out well and regularly have benefits in maintaining and improving quality and increasing the flexibility of the body.

ThisThis study aims to examine financial management and financial accounting systems on the quality of financial reports. Collecting research data using a questionnaire. Questionnaires were delivered to 35 employees of the Office of Manpower and Transmigration of West Sumatra Province. This research is included in quantitative research. The sample was determined using total sampling technique. Data analysis used multiple regression using SPSS 22 software. The results of this study indicate that financial management has a positive effect on the quality of financial reports and the financial accounting system cannot influence the quality of financial reports.

This journal discusses the challenges and ideals in implementing the Independent Curriculum in schools. This research aims to identify the main obstacles faced by teachers and educational institutions in implementing the Independent Curriculum approach. Through qualitative analysis and surveys in various schools, the findings show that while the ideals of the Merdeka Curriculum promote an inclusive approach and are oriented towards active learning, many challenges arise in terms of lack of resources, training and systemic support. The results of this research provide in-depth insight into the efforts needed to maximize the potential of the Independent Curriculum in improving the quality of education at the school level. This study makes a significant contribution in the context of improving and improving the national education system.

An audit is a systematic, independent examination of financial statements, accounting records, and supporting documents prepared by management, the purpose of which is to form an opinion on the accuracy of financial statements. Financial statements must have relevant characteristics (reliability) and reliability (reliability). Without the services of auditors, management cannot convince outsiders that the financial statements presented by management contain reliable and reliable information. Independence is the auditor's attitude to impartiality. The experience of the examiner contributes to high-quality inspection. The purpose of this study is to analyze the influence of auditor behavior, time pressure, audit experience, and independence on audit quality.   The research was conducted at a Public Accounting Firm (KAP) in Medan City. The number of research samples of 80 people was selected by the nonprobability sampling method. Data collection was carried out by questionnaire through Google form and literature studies that supported this study. The method used in this study is to use the Structural Equation Model (SEM) equation using the Partial Least Square (PLS) tool version 3.0. PLS consists of external relationships (outer model) and internal relationships (inner model), cross-loading> 0.7, Composite Reliability, Convergent Validity, Exploratory Factor Analysis (EFA), and Confirmatory Factor Analysis (CFA). Based on the results of the analysis, it was found that the first, second, fourth, and seventh hypotheses were rejected where each variable such as auditor behavior, and time pressure,  did not affect audit quality and independence could not moderate the influence between auditor behavior on audit quality,  independence could not moderate audit quality. The third, fifth, and sixth hypotheses are accepted where each variable such as audit experience, independence moderates the effect of time pressure on audit quality, and independence moderates the effect of audit experience on audit quality.

This research aims to find out and examine the application of e-government in welcoming the era of the industrial revolution 4.0 which has recently been very influential in aspects of life in Indonesia. This is very interesting to study because during this transition period all countries and especially Indonesia have implemented the role of industry 4.0 in government components. The research method used in this research uses a type of normative legal research, with the research approaches used being a statutory approach and a case approach. The results of the first research analysis show that the development of the e-government system in Indonesia has begun to increase in quantity, but in terms of quality it is still inadequate because the implementation of e-government has not been evenly distributed throughout the region and it still only functions as a provider of static information. Second, there are fundamental obstacles in the implementation of e-government. -government in the industrial revolution 4.0 is at the regional government level, including; the initiative and meaning of e-government implementation by autonomous regional governments is still individual; implementation via the regional website is not yet supported by an effective management system and work processes due to the readiness of regulations, procedures and limited human resources; Many local governments identify the implementation of e-government as simply creating a local government website (web presence). Third, the projection of e-government in the future, whether the industrial revolution 4.0 is still ongoing or in the future after undergoing regeneration, must have the best formulation, including: ( 1) Good legal regulatory order and legal protection. (2) The government is proclaiming education, especially in the IT sector, as the formation of qualified human resources from now on. (3) Adequate infrastructure and availability of access media. (4) Formation of good character and work ethic for human resources for government officials. (5) Changing the mindset of the apparatus to become a disruptive mindset of the apparatus in Indonesia. (6) The industrial revolution 4.0 is based on a mental revolution. (7) Creating reliable Intrepreneurial Leadership. (8) Strengthening religious education.  

This comprehensive review synthesizes findings from various journals on the management of quality and service in laboratory units within the healthcare context. The synthesis reveals the importance of service quality and its impact on patient satisfaction and service effectiveness. Key findings include the positive influence of service quality dimensions such as reliability, physical evidence, and friendliness on patient satisfaction. Additionally, the interconnection between service quality and adherence to health standards and regulations is emphasized, underlining the significance of compliance for service improvement. External factors, such as government regulations and health policies, are identified as potential influencers of service quality, adding complexity to quality management. Practical implications for healthcare policies and practices are highlighted, suggesting improvements in human resource training, service processes, and infrastructure. Recommendations include strengthening human resource training through regular and ongoing programs, optimizing service processes by thorough workflow evaluations, and ensuring strict compliance with health standards. Furthermore, the integration of technological innovations is proposed as a progressive step toward enhancing service efficiency and result accuracy. The implementation of laboratory information systems, modern equipment, and related applications is suggested to advance service quality. The establishment of a regular monitoring and evaluation system, including internal audits, routine performance reviews, and patient feedback collection, is crucial for continuous improvement. Collaboration with external entities, such as health oversight agencies and laboratory professional associations, is advocated for robust guidance and support. Encouraging research and innovation in quality management and laboratory service is recommended to enhance understanding of new technology applications, quality maintenance strategies, and policy impact evaluation. By implementing these suggestions, laboratory units are expected to continually enhance service quality and ensure optimal patient satisfaction.

The aim of the research is to analyze factors that can improve auditor performance and audit quality, one of which is in terms of the auditor's professional attitude. This research uses the System Literature Review method using data sources from Google Scholar indexed by Sinta 1-5, Garuda, or Index Copernicus and reputable international journals indexed by Scopus over a period of 6 years from 2018-2023. Article searches were carried out using the keywords professional attitude, auditor performance, and audit quality with the subject KAP in East Java. The research results show that a professional attitude is very important for an auditor to carry out their profession. This is because the auditor's high professional attitude can determine the auditor's performance and better audit quality. Auditor performance is reflected in the auditor's ability to meet predetermined deadlines, while audit quality is reflected in the independence of providing audit opinions. The practical implications of this research mean that an auditor is obliged to uphold the code of ethics of the public accounting profession, such as integrity, objectivity, prudence, professionalism and confidentiality.  

Calvin's strategy in the development of Christian religious education in the Reformation era was key in forming a strong and sustainable approach to Christian religious education. John Calvin, a leading figure of the Christian Reformation in the 16th century, had a central role in advancing Christian religious education. He implemented a number of important strategies, including education for all, structured education, teaching of Scripture, training of church leaders, character education, involvement of church and state, and emphasis on local languages. These strategies help spread Calvinist theology and ensure everyone's access to quality Christian religious education. Calvin's influence on Christian education is still visible in various Christian education systems to this day. Christian religious education is education in Christian teachings that emphasizes aspects of knowledge, attitudes and values ​​and even skills that are based on the Christian faith itself. With Calvin's strategy in the midst of Christian Religious Education, Christian Religious Education can achieve the goals it should achieve, especially in the community, schools and families. In this series of strategies, Calvin played a key role in changing Christian religious education in his time. Christian religious education is no longer the exclusive right of clergy, but is a right and responsibility for the entire Christian community. Calvin's in-depth and structured educational approach, along with his emphasis on the use of print media, helped spread the teachings of the Protestant Reformation throughout the Christian world. These approaches remain influential in the development of Christian religious education to this day.