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This article aims to determine the role of internal auditors in preventing conditions or fraud in companies. Acts of circumstances can occur due to opportunity, pressure and rationalization, as mentioned in the fraud triangle. One of the reasons why perpetrators of conditional acts can freely carry out conditional acts is if there is no proper supervision, so that the opportunity to carry out conditional acts comes. Therefore, the role of independent internal auditors in companies is very necessary to suppress opportunities that will be taken by potential perpetrators.  

Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information  regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.  

This research aims to examine the combined influence of (1) work discipline and job satisfaction on employee performance; (2) work discipline on employee performance; and (3) job satisfaction on employee performance. The research design employed is quantitative causal. The subjects of this study encompass all employees at Aston Batam Hotel & Residence, with a population of 100. Data collection was conducted through a survey using a questionnaire as the research instrument. The collected data were analyzed using multiple linear regression while adhering to classical assumptions. The results of the analysis indicate that both work discipline and job satisfaction, when considered together, significantly affect employee performance. Furthermore, work discipline and job satisfaction individually and significantly contribute to employee performance.

In this research, the focus is on the analysis to distinguish the influence of consumer behavior on online purchases and offline purchases. It is known that currently there are many sites to conduct online transactions and allow consumers to rely on online purchases to meet their needs. The experience in online purchasing tends to have a greater impact on consumer purchasing decisions compared to offline purchasing experiences. The method used in this research is a quantitative research method by conducting a questionnaire to a large number of respondents with certain categories aimed at collecting consumer shopping data. This data can then be analyzed using statistical methods to determine whether there is a significant difference between online purchases and offline purchases.  

Financial performance is an important indicator used to evaluate the financial condition of an entity, such as a bank. Financial performance evaluation provides an understanding of an entity's financial health, operational efficiency, profitability, and financial sustainability. This research aims to comprehensively investigate the influence of financial literacy on employee performance and its impact on financial performance in the Islamic banking environment. This research uses quantitative methods with descriptive analysis methods. The population and sample in this study were all employees at BSI KCP Blangpidie, namely 35 people. The data used in this research is primary data obtained from the results of distributing questionnaires. The analysis used in this research is path analysis. The research results show that financial literacy has a positive and significant influence in improving financial performance at BSI KCP Blangpidie, this is because the calculated t value is greater than the t table (9.074 > 2.034). Likewise, from the calculations that have been carried out, it is known that the direct effect is 0.346 and the indirect effect is 0.591, which means the direct effect is smaller than the indirect effect.

The halal lifestyle has also experienced significant development both in Indonesia and in the world. In facing the era of globalization and intense business competition, Micro, Small and Medium Enterprises (MSMEs) in West Pontianak District are required to continue to adapt to changes and meet higher quality standards. However, there is still a lack of awareness among MSME actors in the District about the importance of halal certification. This will have an impact on losing their market share, especially among people who are increasingly aware of the halality of the products they consume. The type of method for implementing community service activities is a participatory dialogue seminar which is carried out by inviting 40 selected MSME players in the district to understand more deeply the importance and how to obtain certification. It is hoped that effective strategies can be found to increase the implementation of this certification among MSMEs in this region.

This research was carried out with the aim of providing training and assistance on digital marketing of products that are potential in Wujil Village, namely meatball tofu, angkingan, restaurants and the furniture industry. This research uses a qualitative method which results in the conclusion that by digitalizing products in Wujil Village, Semarang Regency, there has been a significant increase in consumers in the meatball tofu, angkingan, restaurant and furniture industry sectors, thereby improving the welfare of the people of Wujil Village.

PKK is a sub-district community organization that is able to mobilize sub-district community participation in development, and also plays a role in sub-district growth activities. The PKK organization has been institutionalized at the central, provincial, district, sub-district and sub-district levels. The PKK organization in Sindon Village consists of several PKK groups which exist according to the division of cadres. In Sindon Village there are several hamlets, where ward IV itself includes 3 (three) hamlets, namely Sambiroto, Brajan and Manukan. In each hamlet there are several Neighborhood Units (RT), Sambiroto Hamlet has 3 RTs, Brajan Hamlet has 2 RTs and Manukan Hamlet has 2 RT. Where each RT in the hamlet has its own PKK group. This service activity is located in the MI 2 Sindon yard which is in Sambiroto Hamlet. This service activity was attended by 24 participants from three hamlets. The aim of this service is as a means of increasing the cohesiveness and cooperation of PKK Kadus IV Sindon Village

This research faced challenges in incorporating web design skills into the curriculum of SMK Istiqomah Muhammadiyah 4 Samarinda with limited resources. Through the prototype method and the Figma platform, PKL projects are used to teach students about website development. The aim is to provide relevant skills to the technology and graphic design industries. The steps include requirements analysis, prototyping, user evaluation, and user interface design for the company profile. The result is expected to be a web application that is informative, interesting, and in accordance with the needs of the vocational school Abstract.This research aims to implement collaborative games as a strategy to control social emotional development in school-aged children at SDN 1 Kartasura. School-aged children have diverse emotional characteristics, and social-emotional development is very important to shape children's personality and independence. Collaborative games were chosen as a method to stimulate children's social abilities through group activities. The initial stage of this research includes understanding the potential and challenges of social emotional development in school-aged children. Furthermore, a collaborative game was designed and implemented on September 9 2023, involving 25 grade 4 students at SDN 1 Kartasura. This activity includes game sessions, observations of social interactions, and evaluation of activity results which show that the implementation of collaborative games has a positive impact on students' social emotional development. However, research also identifies several obstacles, such as some students who still experience difficulties in socializing and controlling emotions. Therefore, further efforts are needed to maximize the potential of collaborative play in improving children's social emotional development. In conclusion, implementing collaborative games can be an effective approach to creating a positive learning environment and improving students' social emotional development at SDN 1 Kartasura. This research contributes to the understanding of social emotional development strategies in school-aged children through collaborative play.

This research faced challenges in incorporating web design skills into the curriculum of SMK Istiqomah Muhammadiyah 4 Samarinda with limited resources. Through the prototype method and the Figma platform, PKL projects are used to teach students about website development. The aim is to provide relevant skills to the technology and graphic design industries. The steps include requirements analysis, prototyping, user evaluation, and user interface design for the company profile. The result is expected to be a web application that is informative, interesting, and in accordance with the needs of the vocational school.

Air pollution has a broad impact on the people of South Kalimantan and causes the incidence of ISPA. TOGA utilization is still low due to a lack of public knowledge about plant types and their uses. The aim of this activity is to increase the knowledge of traditional independent health care groups. This activity was held on Monday, October 9 2023 at 13.30 – 15.30 WITA which was attended by 10 cadres. Activities are carried out using the lecture method and using leaflets. The leaflet material contains the definition of ISPA, general instructions regarding the processing of natural ingredients as potions, the composition of potions for coughs and colds, sore throats, shortness of breath and potions to increase body endurance. Evaluation of activities is carried out using pretest and posttest methods. The activity went well and succeeded in increasing the knowledge of the cadres.

This research is a type of experimental research with the One Group Pretest- Posttest research design to see whether there is an effect of the PQRST method on improving reading comprehension skills of V A SDN Paccinongan Unggulan. So this study aims to find out: (1) an overview of the application of the PQRST method to improving reading comprehension skills of class V A SDN Paccinongan Unggulan (2) how to improve students' reading comprehension skills class V A SDN Paccinongan Unggulan after using the PQRST method (3) is there any effect of the PQRST method on improving reading comprehension skills of class students V A SDN Paccinongan Unggulan. The population in this study were all students of class V A SDN Paccinongan Unggulan, totaling 19 students. This sample uses a saturated sampling technique with a sampling technique when all members of the population are used as samples. Data collection techniques used in this study are observation, testing and documentation. Research data analysis techniques using descriptive and inferential analysis. The conclusions of this study indicate that: (1) The application of the PQRST method (Preview, Question, Read, Summarize and Test) in the learning process goes very well, (2) Students' reading comprehension skills show an increase after using the PQRST method, (3) There is an effect of applying the PQRST method to improving reading comprehension skills of class V A SDN Paccinongan Unggulan Elementary School Makassar City.

BUM Desa Podho Joyo Sukorejo has an integrated information system in 1 website application, starting from HR, operations, and finance. However, the staffing information system is still less effective and efficient. The purpose of this research is to comprehensively describe the design of the staffing information system implemented at BUM Desa Podho Joyo Sukorejo. The solution that can be applied to overcome this problem is to develop a website-based staffing information system. The process of designing this system is done through direct observation method to BUM Desa Podho Joyo Sukorejo to collect accurate staffing data. The author chose to apply the waterfall method, a model in the System Life Development Cycle (SDLC) that involves system analysis, design, coding, and testing in sequence. The programming language used in this system is PHP, using Bootstrap as a web design library and MySQL as a database server. After performing a series of steps, including observation, design, and system development, it can be concluded that this system can assist employee staff in carrying out real-time recording of personal data, attendance, work history, and performance evaluation that can be accessed by related parties.  

The Influence of Leadership Style and Organizational Culture is an article which is a review of literature in the field of knowledge. The aim of this article is to provide an understanding of the relationship between two types of organizational culture and employee working conditions. For the purpose of developing hypotheses and variables between roles that will be used in research that will be carried out in the future, within the scope of Human Resource Management knowledge. The article writing method is a research method that is based on information obtained from online sources such as Google Scholar, Mendeley, and other online academic sources. This is a qualitative descriptive analysis. The results of this article are as follows: : 1) ; Leadership style has a significant effect on employee performance 2. Organizational culture has a significant effect on employee performance 3) ; Leadership Style and Organizational Culture have a significant effect on employee performance.  

This study aims to analyze the financial performance in the automotive sector of PT Astra Internasional Tbk, PT Garuda Metalindo Tbk, and PT Indomobil Sukses Internasional Tbk during the 2020-2022 period. The analysis was carried out using qualitative descriptive research methods. Explaining that descriptive research is research that seeks to describe a symptom or event that is happening. The results showed that the financial performance of the three automotive companies improved in 2022 compared to 2020. This is indicated by an increase in financial ratios, such as liquidity ratio, activity ratio, solvency ratio, profitability ratio and market ratio. Based on Time Series and Cross Section Analysis, it can be concluded that PT Garuda Metalindo is a company that has high growth prospects than PT Astra Internasional Tbk and PT Indomobil Sukses Internasional Tbk.

Muamala Fikh's research requires justification for currency transactions, because buying and selling foreign currency is closely related and cannot be separated from the functioning of the world economy. Foreign currency refers to foreign currencies such as US dollars, pounds sterling and ringgit. An efficient foreign exchange market means exchange rates will change in the future. Unpredictable. The marketing activities of international companies are often organized as separate and independent departments within the company.

Tourism is an economic activity or a series of coordinated activities aiming at meeting individual needs related to leisure and movement of people. Tourism sector is well known as the sector that has the largest contribution for foreign exchange in Indonesia. Development planning itself can be said as an alternative to the government in carrying out the task of realizing a change in certain areas to be able to catch up with other regions. The application of innovation aims to develop a renewal involving several stakeholders. Ecotourism is an innovation that can be applied in promoting development planning in a real context. The purpose of this research is to find out the scientific trend about development planning ecotourism by using bibliometric analysis through the VOSviewer application. This research uses qualitative research with a literature review approach. The results consist of mapping and clustering the results of previous research in the form of image visualization media with network and density mapping. Projections of development planning by creating ecotourism-based innovations have been carried out in various parts of the world. The existence of development and its linkage with the tourism sector makes a positive impact on people's lives, especially rural communities. Limitations of this study is that only correlations on the existence of development in the tourism sector are presented.

Penelitian ini bertujuan untuk menganalisis nilai-nilai halal dalam rantai nilai industri penggilingan daging bakso pada usaha industri Penggilingan Daging Bakso Mas Pur di Pasar Angso Duo. Metode penelitian yang digunakan meliputi observasi langsung, wawancara, dan analisis dokumen terkait proses produksi. Hasil penelitian menunjukkan bahwa proses penggilingan daging bakso di Home Industri Mas Pur telah diatur sesuai prinsip-prinsip halal yang ditetapkan dalam standar industri halal. Analisis nilai halal mencakup seluruh tahapan mulai dari pemilihan bahan baku, proses produksi, hingga distribusi produk. Proses pemotongan dan penggilingan daging dilakukan dengan memperhatikan tata cara yang sesuai dengan ajaran halal, termasuk penggunaan peralatan yang telah dibersihkan dan disucikan sesuai aturan agama. Pemantauan dan pengendalian kualitas dilakukan secara ketat untuk memastikan kebersihan dan kehalalan produk. Selain itu, penelitian ini juga mengidentifikasi potensi perbaikan dan peningkatan dalam sistem rantai nilai halal. Oleh karena itu, penelitian ini memberikan kontribusi dalam pengembangan industri penggilingan daging bakso rumahan yang lebih berkualitas dan sesuai dengan prinsip-prinsip halal.

International trade has become an increasingly important activity in the global economy. The implications of these business ethics include work standards and human rights, the environment, corruption, legal bankruptcy, transparency, and accountability, as well as sustainable social and environmental principles. This study aims to review the implications of business ethics in international trade. This study used a descriptive analytical method and data were obtained from related literature sources. The results of the study show that companies are involved in export and import activities in the country. The business ethics implications must be fulfilled to encourage responsible, sustainable, and beneficial international trade for all parties involved in international trade activities.

This research is entitled "The effectiveness of the Family Hope Program (PKH) in improving community welfare. The aim of this research is to determine the level of effectiveness of the family hope program in improving community welfare in Suryawangi Village. This research is a qualitative descriptive study with the research location in Suryawangi Village. Data collection techniques include primary data collection (observation and interviews). Data analysis in this research includes three components consisting of data reduction, data presentation, and drawing conclusions/data verification. The results of this research show that the effectiveness of the family hope program in improving community welfare in Suryawangi Subdistrict has been declared good and can help reduce the burden of community expenditure. The indicators of effectiveness are understanding the program, being on time, right on target, achieving goals and real changes that have gone well. However, this PKH cannot be said to be completely effective in terms of improving community welfare if seen from the indicators of target accuracy and punctuality.