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The piping installation process involves connecting pipes based on ASME standards using Schedule 20 and Schedule 40 pipes with diameters ranging from 2” to 32”. The pipe joining process is carried out using either electric welding or argon welding methods. Gas Tungsten Arc Welding (GTAW) is applied, utilizing LINCOLN 6010 electrodes for the root pass and LINCOLN 6011 electrodes for the fill pass. After welding, the newly joined pipes must be inspected by a Quality Control (QC) officer using X-ray radiographic testing to detect any internal welding defects. Following radiographic inspection, sandblasting is performed using silica sand once the pipe surface has been properly ground and smoothed. The piping installation follows a circular connection pattern, meaning all pipe ends are continuously joined without interruption. Finally, the piping system is installed on a piperack structure and connected to a storage tank for fluid containment.

The Internal Quality Assurance System (SPMI) is a strategic mechanism for directing and controlling the quality of education through continuous planning, implementation, evaluation, and follow-up processes. This study aims to describe and analyze the management of SPMI in improving the performance of Vocational High Schools (SMK), with research sites at SMK Bina Teknologi Subang and SMK Al-Mufti Purwadadi. Using a descriptive qualitative approach, this study examines the implementation of management functions based on the PDCA (Plan, Do, Check, Action) cycle within the context of educational quality assurance. The results indicate that the implementation of SPMI contributes positively to improving school performance, particularly in meeting and exceeding the National Education Standards (SNP), as reflected in the school self-evaluation results and recommendations in the education report card. Furthermore, the implementation of SPMI encourages schools to carry out root-cause-based improvements through systematic program planning, activity development, and priority setting. These findings highlight that the success of SPMI is strongly influenced by consistent implementation and the commitment of all school stakeholders. The Novelty of this study lies in the development of a hypothetical SPMI model based on performance management, which is relevant for enhancing the quality and competitiveness of vocational schools in a sustainable manner.

Earnings performance is seen as one of the main indicators in assessing the company's financial performance, which can influence investor decisions and be reflected in market reactions through abnormal returns. Meanwhile, internal control is considered as an internal control mechanism that can strengthen investor confidence in the quality of earnings information submitted by the company. This study aims to examine the effect of earnings performance on cumulative abnormal return (CAR) and the role of internal control as a moderating variable in the relationship. The focus of this research is on real estate and property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample of this study consisted of 44 companies and 199 observations selected through purposive sampling technique with certain criteria. Hypothesis testing was carried out using moderated regression analysis. The results showed that earnings performance has a positive and significant effect on cumulative abnormal return, which indicates that the better the company's earnings performance, the higher the positive market reaction to the information. In addition, other findings show that internal control moderates positively and significantly the relationship between earnings performance and cumulative abnormal return. This means that the effect of earnings performance on CAR will be stronger in companies that have a good internal control system.

The effort to implement good governance reflects the government's desire to apply good governance in the administration of regional government. A good government SPI can also influence the actions and activities carried out continuously by the leadership and all staff to provide adequate assurance of the achievement of organizational goals. This research was conducted to determine the effect of good governance on the performance of local government, to determine the effect of the internal control system on the performance of local government,  to determine whether the internal control system moderates the effect of good governance on the performance of local government and to understand the Islamic Economic perspective on the effect of good governance on the performance of local government  in the Department of Industry and Trade of Lampung Province. The method used employs a quantitative approach. The population in this study consists of all employees of the Department of Industry and Trade of Lampung Province, and the sample taken was 46 respondents using the purposive sampling technique. In this study, it is shown that poor governance will not affect the performance of the regional government at the Department of Industry and Trade of Lampung Province. But the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will be able to improve the performance of the regional government, and the higher the internal control system in the Department of Industry and Trade of Lampung Province, the more it will strengthen the influence of good governance on the performance of the regional government.

Exploitation is an activity carried out to gain benefits by harming others arbitrarily without responsibility. Exploitation is a threat in the field of Cyber Security that not only poses risks but also jeopardizes an individual's security and privacy. According to data from the Institute of Internal Auditors, financial losses due to cybercrime exploitation worldwide reached 8 trillion US dollars in 2023. In Cyber Security, one exploitation technique involves using Remote Access methods to take over access rights and enable remote system control. Based on this issue, the author conducts research on Remote Access using three different target models based on the Windows operating system. These three targets will demonstrate how vulnerabilities in an operating system can be exploited to gain Remote Access. The method for testing Remote Access involves identifying the vulnerabilities available in the target system. The study employs three techniques: exploiting the ms17-010 vulnerability, utilizing the SmbGhost vulnerability, and using a backdoor. The results show that all three approaches successfully penetrated the target system and made modifications.

Effective financial management is a crucial aspect in ensuring the sustainability and growth of an organization, including in the context of social and profit organizations (SOPI). The Revenue and Expenditure Budget Plan (RAPB) is the main instrument in financial management, which not only functions as a guideline for allocating resources, but also as a strategic tool in achieving organizational goals. This study uses a library research method to explore how systematic budget planning can improve financial efficiency and ensure transparent and accountable use of funds. This study highlights the importance of preparing formal documents such as annual work plans, budget work plans, and RAPB in ensuring that organizations can manage resources in a more structured and measurable manner. By applying analysis to various literature sources, this study identifies steps in preparing an effective RAPB, including revenue estimation, expenditure allocation, and budget evaluation and control mechanisms. The results of the study show that a well-prepared RAPB can help organizations set priorities, measure performance, and avoid waste of resources. In addition, RAPB also acts as an internal communication tool that clarifies the direction and goals of the organization to all stakeholders. With a strict evaluation system, organizations can ensure that the budget used has an optimal impact on achieving the vision and mission that have been set.

Fraud poses a significant threat to organizational integrity and public trust, especially within governmental institutions. This study explores the critical role of forensic accountants in uncovering fraud within the Audit Board of the Republic of Indonesia. Using a case study approach, the research examines the application of advanced forensic data analytics by forensic accountants. It highlights the essential skills and characteristics that make forensic accountants effective, as well as their contributions to enhancing internal controls and governance mechanisms. The study demonstrates the impact of forensic accounting on fraud detection, prevention, and deterrence. The findings emphasize the importance of integrating forensic accounting expertise within the Audit Board's operational framework to strengthen its capacity to combat financial fraud. It also identifies challenges faced by forensic accountants, such as technological limitations and cultural resistance, and suggests strategies to overcome these barriers. By shedding light on the role of forensic accountants in safeguarding public sector integrity, this research contributes to the growing knowledge on forensic accounting practices in Indonesia. The insights can inform policies and capacity-building initiatives aimed at improving the Audit Board’s fraud detection capabilities, ultimately fostering greater public trust and accountability.

Background: For women, menarche is the first menstruation, which is a sign of puberty (maturity) for healthy adolescents. Menarche occurs at the age of 8 to 12 years. It is very important to prepare adolescents mentally and psychologically from the beginning of menarche so that they have a positive response to menarche. Aspects of menarche readiness are divided into 3, namely aspects of understanding, aspects of appreciation, and aspects of willingness. Factors that influence menarche readiness include internal factors, namely attitude and age, while external factors are sources of information, maternal social support and social environment. Unpreparedness to face menarche has an impact on personal hygiene during menstruation and anxiety. Objective: To determine the effect of menstruation education using animated video media and leaflets on menarche readiness in children aged 9-12 years at SDN Bojong 2 Cianjur. Method: This study used a true experimental design research design, with a pretest-posttest with control group design. The sampling technique used total sampling with a sample size of 94 respondents. Data collection was carried out using a questionnaire, then the data was processed and analyzed using SPSS computer software. Statistical test using Wilcoxon test. Results: In the intervention group between the pretest and posttest values ​​obtained a p-value of 0.000 (<0.05), while in the control group between the pretest and posttest values ​​obtained a p-value of 0.084 (> 0.05). Conclusion: There is a significant difference between the intervention group and the control group after being given menstruation education. So there is an effect of menstruation education using animated video media and leaflets on menarche readiness in children aged 9-12 years at SDN Bojong 2 Cianjur.

Background: Emotional regulation is the ability of individuals to recognize, manage, and control their emotions, which is crucial for adolescents, especially when facing various situations in the school environment. This study motivated by the high incidence of stress and emotional problems among students, which can impact their academic performance and social relationships. Method: This research employs a quantitative approach using a survey method. Questionnaires were distributed to 173 students from grades 7, 8, and 9 at SMP 4 Sultan Agung. The obtain data were analyzed to identify the depiction of students emotional regulation and the factors influencing it. Result: Based on the analysis results, from 193 respondents, it showed that 81 respondents (46.8%) had good emotional regulation, while 92 respondents (53.2%) had sufficient emotional regulation. There was a significant difference in emotional regulation ability based on grade level, where students in higher grades had better emotional control. Internal and external factors can affect students' emotional regulation. Conclusion: This study concludes that the emotional regulation of students at SMP 4 Sultan Agung varies, and it is essential for schools and parents to collaborate in creating an environment that supports the development of students' emotional regulation skills.

Factors contributing to the occurrence of promiscuous sexual behavior include internal and external elements. Internal factors include low self-control, lack of religious understanding, and low sexual knowledge. External factors include family and peers; peer association can influence both positive and negative behaviors. Positive behaviors include participating in beneficial activities with peers, while negative behaviors include violating social norms, such as having casual sex. This research design uses an analytic correlation approach, with the aim of finding the relationship between variables, data collection is done by questionnaire. Using the chi square formula with the help of SPSS, 125 students were asked to answer. The results showed that of the 125 study respondents, most were 21 years old, 36.8 percent, and the majority were female, 58.4%. In addition, the results of the analysis showed that 46% of the respondents showed a good level of knowledge, while 47% showed sufficient attitude and preventive behavior. Conclusion: There is a correlation between knowledge and preventive behavior of promiscuous sex.

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.

This study analyzes the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at Alfapro Stationery. The analysis results indicate that Alfapro Stationery has applied several basic principles of SAK EMKM in preparing its financial statements, such as recognizing fixed assets based on acquisition costs, recording inventory, and recognizing revenue and expenses. The financial statements prepared include the statement of financial position, income statement, and notes to the financial statements, supported by a computer-based accounting system (AIO System) that helps generate automatic financial reports every month, thereby increasing accuracy and transparency. However, Alfapro Stationery has not been able to separate personal and business assets, violating the "Separate Economic Entity" concept, which is fundamental in preparing financial statements according to SAK EMKM. Although the company's financial statements formally appear to meet the requirements of SAK EMKM, the lack of clear separation between personal and business assets indicates non-compliance with the standard. Further research can focus on a more in-depth analysis of the effectiveness of the internal control system, evaluating the impact of the latest technology on store operations, better human resource management strategies, and comparative studies with other UMKM that have best practices. This aims to provide broader perspectives and innovative solutions to be implemented at Alfapro Stationery.

The sangosay cooperative is one of the financial institutions engaged in the field of savings and loans providing loan facilities. Where this is the function of cooperatives to support progress and support economic growth. This research was conducted on the Sangosay Cooperative Kupang Branch which carries out savings and loan activities that are quite healthy, starting from an increase in the number of members, borrowers and bad loans. So the purpose of this study is to see the implementation of the internal control system implemented by the Sangosay Credit Cooperative Kupang Branch in supporting the effectiveness of credit provision. The research approach is qualitative descriptive research. collection techniques in two ways: literature study and field. The results of the study concluded that the internal control system implemented  by the Kupang Branch Sangosay Cooperative according to COSO which consists of five elements with components in it are running quite well, Supporting factors related to the implementation of the internal control system in the Kupang Branch Sangosay Credit Cooperative are transparency and accountability while the inhibiting factor is the lack of employees.

This study examines the stance of Abd al-Rahman al-Dakhil towards the Christian kingdoms in Al-Andalus during his rule. Following the collapse of the Umayyad Caliphate in the Levant, Abd al-Rahman I successfully established an independent emirate in Al-Andalus, navigating both internal and external challenges. A significant aspect of his governance was his strategic response to the Christian kingdoms in northern Spain, which continuously sought to reclaim lost territories and challenge Muslim rule. The study explores his military campaigns, diplomatic efforts, and policies aimed at securing the stability of the Umayyad state. Despite initial successes in repelling Christian advances and imposing tributary agreements, internal strife within Al-Andalus weakened its ability to maintain long-term control over contested regions. The research underscores the pivotal role of political unity in sustaining territorial dominance and highlights how Abd al-Rahman al-Dakhil’s leadership shaped the early Islamic state in Iberia.

Hypertension is a non-communicable disease whose prevalence continues to increase in Indonesia, including in Pabuaran Hamlet, Karyamukti Village, Pataruman Sub-district, Banjar City. This disease is known as the silent killer because it often does not show clear symptoms but can cause serious complications such as stroke and cardiovascular disease. Based on the results of community diagnosis in Pabuaran Hamlet, it was found that the prevalence of hypertension in this area reached 87.8% with high salt food consumption as the main risk factor. To overcome this problem, an intervention was conducted through the Konselor (Hypertension Control with Moringa Leaves) program, which aims to prevent and control hypertension by utilizing moringa leaves to reduce the effects of consuming high-salt foods. This program collaborates with Pataruman 2 Puskesmas through the Sakalor (Saimah Sakelor) program and involves various parties such as PKK cadres, especially Pokja IV, Field Agricultural Extension Workers (PPL), Women Farmers Group (KWT), and village government. The counselor's intervention activities include health education through counseling on healthy eating patterns, demonstrations on processing moringa leaves into herbal tea and procedures for planting moringa plants, as well as distribution of moringa plant seeds and leaflets to the community. The method used in developing the program uses SWOT analysis to identify internal and external factors, and the preparation of a Plan of Action (POA) as an implementation guide. The evaluation results showed that the Counselor program increased community awareness about the importance of hypertension control and how to use moringa leaves. However, several obstacles were faced, such as unoptimal community participation, uneven distribution of leaflets, and limited supporting facilities. Nevertheless, the program succeeded in initiating changes in community behavior in healthy consumption patterns. In conclusion, the Counselor Program can be an effective intervention model in community-based hypertension control. It is hoped that this program can be sustainable with the support of various stakeholders and increased community participation in implementing a healthy lifestyle, so that the incidence of hypertension in Pabuaran Hamlet can be significantly reduced in the long term.

Diabetes mellitus (DM) is a chronic disease in the form of a metabolic disorder characterized by an increase in blood sugar levels above normal limits. The purpose of this study was to determine the relationship between Self Care and Quality of Life in Type 2 Diabetes Mellitus Patients at the Internal Medicine Polyclinic of Bhakti Asih General Hospital, Tangerang City in 2024. Self care is an independent action that includes diet, exercise, and foot care to control blood sugar. Quality of life is a good or bad condition of diabetes mellitus patients in viewing their disease. The design of this study used a quantitative method with a cross-sectional approach. The population in this study were Diabetes Mellitus patients at the Internal Medicine Polyclinic of Bhakti Asih General Hospital in September 2024, totaling 169 respondents. The sampling technique for this study used purposive sampling. Data analysis used univariate and bivariate analysis using Pearson product moment. The results showed that the majority of self care was good as many as 128 (75.7%) and good quality of life as many as 125 (74.0%). The results of the bivariate analysis showed that there was a relationship between self care and quality of life <0.001. This study concluded that optimal self-care has a positive impact on the quality of life of patients. The results of this study concluded that there is a Relationship between Self-Care and Quality of Life in Type 2 Diabetes Mellitus Patients.

The development of the globalization era economy in Indonesia today has encouraged very tight competition in the business world. Challenges in business competition do not only come from within the country but have also been visited by competitors from abroad with products that have high competitive quality. If the company does not have a good internal control system, the company will automatically be eliminated, so that it will also have an impact on social economic growth. The purpose of this study is to determine and analyze the Internal Control System in an Effort to Increase Competitiveness at the Tegalsawah Village Grocery Store, East Karawang District. The type of research used is qualitative, with methods in the form of Interviews, Observations and documentation. The data analysis model used is the descriptive analysis method, which is an analysis technique by collecting, classifying, managing, describing data that is relevant to the problem being studied so as to make conclusions. The results of this study indicate that, in the efforts that can be made by grocery store business owners to manage their business optimally, one of them is implementing controlled internal control. The basis for this grocery store owner is to create balance and suitability to achieve effectiveness and efficiency in order to achieve profit.

Background: Elderly the elderly are individuals aged 60 years and above. Globally the elderly population is growing faster than the younger population. The aging process experienced by the elderly is a process of reducing the body's resistance to internal and external stimuli. in the face of internal and external stimuli. In the aging process the elderly will experience physiological, psychological and social decline, these changes will affect health in the elderly. affect health in the elderly. Diabetes mellitus (DM) or diabetes is a non-communicable disease characterized by high blood sugar levels. by high blood sugar levels. DM occurs when the pancreas does not produce enough insulin to control blood sugar. If people with diabetes mellitus do not carry out treatment, the impact of the occurrence of complications of the disease in people with diabetes mellitus, therefore it is necessary to control or lower blood sugar levels. The purpose of this literature review: To carry out nursing care for the problem of diabetes mellitus in the elderly.Research methods: The search for article data sources was carried out through an inclusion study design using a Literature Review.Results: analysis of journal reviews found differences in the level of effectiveness between foot exercises (50%) and dhikr therapy (5%) and hyperglycemia (45%) where foot exercises were more influential than dhikr therapy in diabetes mellitus.Conclusion: There is an effect of foot exercises on reducing sugar levels in diabetes mellitus.

The importance of employee performance accountability in transparent and efficient public financial management, particularly amid the demands for improved public service quality. This study aims to identify and analyze the factors affecting employee performance accountability, namely the regional government accounting system, accounting control, legislation, human resource quality, and reporting systems. The research employs a quantitative methodology with a descriptive approach. A census technique was utilized, where all employees of BPKAD, totaling 51 individuals, were designated as respondents. The data analysis technique employed is multiple regression to determine the influence of each independent variable on the dependent variable, which is employee performance accountability. The findings of the study indicate that the regional government accounting system, accounting control, and human resource quality significantly influence employee performance accountability. Conversely, legislation did not show a significant influence, while the reporting system approached the significance threshold. In conclusion, this study emphasizes that improving the quality of the accounting system, internal control, and human resource development is crucial for enhancing employee performance accountability at BPKAD Pekanbaru City. The implications of this research are expected to provide insights for decision-making and improvements in public financial management practices.