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This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

Branta Pasisir Village is a village with a livelihood as a fisherman, entrepreneur, etc. One aspect that is very important in business development (MSMEs) is the existence of business legality. NIB is a business identity number used by business actors to obtain business licenses. The Field Work Lecture activity was carried out by the KKN 14 group due to a lack of knowledge and the importance of NIB in Branta Pasisir Village in making Business Identification Numbers. The goal to be achieved from this Real Work Lecture program is to provide assistance to UMKM actors in Branta Pasisir Village regarding account creation and procedures for managing legality through Online Single Submission (OSS). The method used consists of 3 stages, namely observation or survey, counseling or socialization related to NIB, and implementation of assistance and creation of NIB. UMKM that are willing and successful in being registered for making an NIB so that they can obtain a legality certificate  

Indonesia is one of the world's largest coal exporters. One of the means of sea transportation to transport coal is tugboats and barges. PT. Patria Maritime Lines is a shipping company that focuses its services on the transportation of coal and other energy from mining concessions and various commodities. PT. Barito Samudra Sejahtera is a company that provides ship agency services which currently supports the ship operations of PT. Patria Maritime Lines. The duty of the shipping company, PT. Barito Samudera Sejahtera, namely taking care of Clearance In and Clearance Out documents for tugboats and barges that will dock at the Unloading Port and unload or load goods. This study aims to determine the procedures and supporting documents required for Clearance In and Clearance Out. This study uses observation, interviews, documentation, and literature study as qualitative methods. It was found in this research that As an agent, PT. Barito Samudra Sejahtera must know the Clearance In and Clearance Out procedures and what documents can be returned, especially those on the ship or tugboats and accompanying barges.

This study aims to analyze the types of sentences in procedure texts in the textbook Basics of Aircraft Engineering Class X SMK/MAK Independent Curriculum. The population of this study is the five procedure texts contained in the presentation of the material for the book Basics of Aircraft Engineering for Class X SMK/MAK Independent Curriculum on pages 45th to 47th and 49th to 50th. The data collection technique used was the reading and note-taking technique, while the study method used the matching method. Data analysis was carried out using a descriptive method and the technique used was the referential equivalent technique. The results of the study include the following sentences. First, types of sentences based on purpose, namely, imperative sentences and declarative sentences. Second, the types of sentences based on the way of presentation, namely, the release sentences and the climax sentences. Based on the analysis that has been done, it was found that the most commonly used types of sentences in the five procedure texts contained in the textbook Basics of Aircraft Engineering SMK/MAK Class X Independent Curriculum are imperative sentences and climax sentences, but other types of sentences are also found in the form of declarative sentences and release sentences.

Laptops are very necessary for students in lectures. However, choosing a laptop for student needs is not easy. A way to help college students decide which laptop is right for their needs is to use a decision support system. The process used by DSS is the Analytical Hierarchy Process or AHP. shows that the Asus Vivobook Ultra 15 laptop is the first priority for students with a total score of 0.1243, the HP 250 G8 laptop is the second priority with a total score of 0.0951, and the Lenovo V14 G2 laptop is the last priority with a total score of 0.0823 for students. Based on the review and assessment of the previous chapter, the following conclusions can be drawn:1. Making DSS for laptop selection can be pursued with an analytical Hiarakiya process that ensures the criteria and weights are calculated systematically. 2. The process of analytic hierarchy, which is a decision support procedure for solving various multi-criteria decision problems, can also be used to solve the laptop selection problem.

This study aims to improve students' ability to write poetry creatively through the discovery-inquiry method for class VII students of SMPN 2 Marioriwawo. This research is a class action research (PTK) meaning class-based research in which the procedure is carried out with various actions (action research). Classroom action research can be defined as a part in the form of a reflective study by action actors, which is carried out to increase the rational ability of the actions taken and improve the conditions in which the learning practices are carried out. This classroom action research is intended to develop new skills or approaches to solving problems with direct application in schools. Classroom action research is also carried out thematically by following certain procedures or steps. This study uses a class action research design (CAR) with two cycles, namely the action process in cycle I and cycle II. In the first cycle aims to determine students' skills in creative writing poetry. While the results of the process research held in cycle II aimed to determine the level of students' abilities in writing poetry after making improvements in student teaching and learning activities. Cycle I aims to determine students' poetry creative writing skills, from cycle I it is used as a reflection to carry out cycle II. While the second cycle aims to find out the increase in students' poetry creative writing skills through the Discovery-Inquiry method after making improvements to the implementation of the teaching and learning process based on cycle I. Students' poetry creative writing test scores in cycle I reached an average of 56% of students in class or the class doesn't understand about creative poetry writing. The average results of cycle II tests reached an average of 75% for the number of students in the class or in the good category. The students' poetry test results from Cycle I to Cycle II increased by 19%. This increase was caused by the adaptability of students in cycle II with the discovery-inquiry learning method used by researchers.

This study aims to find out how the implementation of occupational safety and health (K3) for Wings Air airline cargo officers by PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharudin Airport, Sumbawa and to find out how efforts to maintain the implementation of occupational safety and health (K3) for Wings Air airline cargo officers by PT. Merpati Angkasa Abadi at Sultan Muhammad Kaharudin Airport, Sumbawa The research design uses a qualitative research approach, namely research used to examine the condition of scientific objects where a researcher is the key instrument. From the results of the research that the author has done, that is, every company, especially those with high-risk interactions, must have a standard operating procedure (SOP), and every officer must receive monitoring at work to use personal protective equipment (PPE) in accordance with the procedure, then from the level of awareness of each Each officer already has an awareness of the risks of their work and every time they start or when they are finished, a briefing is carried out to remind them of the risks and hazards at work. and in an effort to maintain the implementation of OSH, training is usually carried out once a year, then for steps to anticipate hazards, officers usually double-check before and after use, and for each officer to have concern for work risks, for example, by reminding one another the other at work.

This research aims to determine the utilization of information technology in mathematics learning in Class VIII of SMP Negeri 1 Parigi Selatan. This is a case study that describes an actual situation. In collecting data, the researcher used data collection procedures through interviews with informants, who, in this case, were students, as the source of data and information. Qualitative data analysis in this research uses the SWOT analysis method, which systematically identifies various factors to formulate company strategies. This analysis is based on the logic that can maximize strengths and opportunities while minimizing weaknesses and threats. Then, identify the types of errors and conclude. From the strengths perspective, the results indicate that implementing online learning allows learning resources to be easily accessed online. From the perspective of weaknesses, an unstable internet connection affects students' focus on learning and teaching. From the perspective of opportunities, online learning enhances students' self-learning skills and provides new insights into technology and learning. Finally, from the perspective of threats, students' learning motivation decreases.    

PT Romi Violeta Sidoarjo is one of the furniture companies in Indonesia, specializing in rattan and wood products, offering them to the global market. Quality is also a key factor for the company, as good quality is considered an achievement. In the production process, there are inevitably product errors that do not meet specifications or defects, one of which occurs during the finishing process, where there are 8 types of defects. In the data of the quality control department for finishing in the year 2022, there were 246 instances of defects out of a total production of 10,921. This can hinder further production processes, and the company will incur losses due to costs and expenses for repairing defective products. The research is conducted with the aim of determining the level of product quality control, the causes of product defects, and preventive actions or improvement proposals to reduce the defect rate. The method used in this research is Statistical Process Control (SPC), which aims to minimize the defect rate. From the calculations and analysis of the Statistical Process Control (SPC) results for the eight types of defects, the dominant defect type is color variation, which accounts for 67 instances with a percentage of 27.2%. Furthermore, on the control chart calculations, findings were made for the data samples in January, June, August, and September. The cause-and-effect diagram revealed factors such as human, machine, raw materials, methods, and the environment that can contribute to defects. However, the largest cause is human error, as almost 90% of the finishing work is done by humans, often without following the Standard Operating Procedures (SOP) set by the company.

The Terminal Service Officer, or better known as the Terminal Inspection Service, is a work unit tasked with supervising all facilities in the Land Side area of the airport, curb/sidewalk, parking area and terminal building. Before the airport operates, the Terminal Service Officer ensures or checks in advance whether all facilities are ready to operate or not, if one of these facilities is not ready, it will affect the operational processes of El Tari Kupang International Airport and can also pose a risk to the performance of TSO officers. . The purpose of this research is to find out the performance and efforts of Terminal Service Officers in resolving obstacles to facility monitoring at El Tari Kupang International Airport. This study used a qualitative descriptive method using data from interviews with 3 Terminal Service Officers, observation and documentation. The data analysis technique used in this study is data reduction, data presentation and drawing conclusions. Based on the results of this study, Terminal Service Officers (TSO) have duties and responsibilities that are in accordance with Standard Operating Procedures including facilities that are the responsibility of Terminal Service Officers, especially the land side area, passenger terminal and departure/arrival area, carry out routine checks supporting facilities to keep them operating properly. If in carrying out the supervision there is a damaged facility, it will be immediately coordinated with the unit concerned and repaired immediately.

The level of discipline on the performance of ground handling employees is very important, discipline is also needed in improving employee performance. The basic attitude of employees towards themselves, competencies and current job as well as an overview of every opportunity that can be achieved needs to be considered by PT Kokapura Avia Yogyakarta International Airport. Performance analysis of ground handling employees will discuss how ground handling employee performance that viewed from the level of discipline based on the performance indicator. This research uses a qualitative research method design, which data collection is carried out by interviews, observation, documentation, and literature studies in the work area of the passasi unit of PT Kokapura Avia Yogyakarta International Airport. This research was conducted to determine the performance of ground handling employees in terms of the level of discipline at PT Kokapura Avia Yogyakarta Internasional Airport. The results of this study are the performance of ground handling employees on time is quite good in providing services to passangers, ground handling employees are quite good in two ways communication between leaders and subordinates, ground handling employees obey the regulations in accordance with standard operating procedures (SOP), carry oud good cooperation with coworkers, creating a sense of comfort and safety at work has improved well.

On Time Performance is very important for the image of an airline company. The performance of boarding gate officers is one of main factors in creating On Time Performance during the brading process it is also necessary to have quality human resource support god service to passangers. Gate officers must be careful and coordinae with other staff in carrying out boarding. Analysis of the performance of gate officers in achieving an On Time Performance flight based on performance indicators. To analyze the data in this study using descriptive qualitative methods. Reserch data collection was carried out by means of interviews, observation, documentation and literature studies in the boarding gate work unit area of PT Kokapura Jenderal Ahmad Yani Airport, Semarang. The result of this study are the performance of boarding gate officers who are quite good at providing boarding services to passanger. Boarding gate officers carry out boarding activities in accordance with the Standart Operational Procedure (SOP) that applies to each airline handled by PT Kokapura Ahmad Yani. The obstacle experienced by gate officers was the lack of information regarding flight delays, however, gate officers were able to overcome these obstacles bycoordinating and updating every 10 minutes with operational staff regarding the condition of the aircraft to be boarded.

Aviation Security officers play an important role in carrying out inspections to maintain the security and safety of prospective passengers. This study aims to determine the application of inspection procedures in the new adaptation era and to analyze the performance of Aviation Security (AVSEC) officers in the new normal adaptation era at Lede Kalumbang Airport. This study uses a qualitative approach with data collection techniques using participant observation, structured interviews, and documentation collected from relevant informants when the writer went into the field. The results of this study indicate that the inspection procedure in the new normal adaptation era is the same as the previous examination but there are additional checks or rules such as passengers must wear masks, maintain a minimum distance of 1 meter and examine health documents for passengers who will travel. And the performance of Aviation Security personnel at Lede Kalumbang Airport is in accordance with the SOP set at Lede Kalumbang Airport.

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

This Community Service activity was carried out in Sapelang Village, South Buko District with the topic "BUMDes Management and Institutional Assistance". The purpose of implementing this community service activity is to transfer knowledge and provide solutions to problems faced by Prosperous BUMDes. The implementation method used is mentoring which consists of providing material on BUMDes Management and BUMDes Management accompanied by practice and evaluation. The results of the practice and evaluation of BUMDes management participants have understood, so they know the main tasks and responsibilities of each based on a clear organizational structure and understand making standard operating procedures and BUMDes Management consisting of planning, organizing, implementing and supervising thanks to practice and answering questions correctly.  

This type of research is experimental research with a Quasy Experiment approach. The purpose of this study was to analyze the effect of the Make A Match learning model on student learning outcomes in science learning about plant parts and their functions for class IV MI Al-Abrar Makassar City. The total population in this study was 60 students. The sample used in this study was total sampling, namely 34 students in class IV A and 26 students in class IV B. The research design used is the Nonequivalent Control Group, which divides the class into two groups, namely the experimental class and the control class. The research procedure includes pretest, treatment, and posttest. The research instruments were observation sheets and learning achievement tests. Data collection techniques from this study were observation, tests (pretest-posttest) and documentation. The data analysis technique used is descriptive statistics and inferential statistics. The results showed that the hypothesis test using the t-test. The results of the study obtained tcount = 11.854, ttable = 2.918, so tcount>ttable or 11.854 > 2.918 and the sig (2-tailed) value was obtained 0.00, so 0.00 <0.05 was obtained. So it can be concluded that H0 is rejected, H1 is accepted. Based on the results of the research above, it can be concluded that there is an influence of the Make A Match learning model on student learning outcomes in science learning about plant parts and their functions for class IV MI Al-Abrar Makassar City.

This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.