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The budget division has responsibility for tasks that are usually carried out including financial management, analysis and budget control in the company The aim of this research is to determine the implementation and optimization of digitalization of expedition bookkeeping in the budget division by employees of the State Electricity Company Nusantara Power Services (PT. PLN-NPS) at the Sidoarjo head office, East Java. This research uses field research methods by collecting data through reviewing internship activities and using previous research regarding the budget division.  The research results show that the implementation and optimization of digitalization of expedition bookkeeping in the budget division can helps all employee needs and already has an effective system in its use.

This study aims to determine the magnitude of the influence of Internal Control and Auditor Independence on Fraud Prevention at Public Accounting Firms in South Jakarta. This study uses a quantitative research method. The data source used is primary data. Data collection techniques in the form of questionnaires. The sample collection method in this study is non-probability sampling. There are 70 respondents consisting of 9 public accounting firms in South Jakarta. The results of the study show that the calculated t value is greater than the t table value of 3.778> 1.667, meaning that Ho is rejected and Ha is accepted. This means that the Internal Control variable (X1) significantly influences Fraud Prevention (Y). Based on the calculated t value greater than the t table value (4.126> 1.667), meaning that Ho is rejected and Ha is accepted. This means that the Auditor Independence variable (X2) significantly influences Fraud Prevention (Y). From the calculation results with SPSS 25.0, it was found that the coefficient of determination (Adjusted R Square) was 0.723. This indicates that the Internal Control Variable Auditor Independence Variable affects the Fraud Prevention Variable by 72.3% and the remaining 27.7% is explained by other factors (other variables) that were not examined in this study.

Auditors are tasked with evaluating and reviewing client or company financial reports. Stakeholders rely on audit reports issued by public accountants. This is what makes auditors have the responsibility to produce quality output from a series of audit processes. Stakeholders use financial reports that have gone through an audit process as a guide in the decision-making process. Auditors who face ethical problems sometimes do not make the right decisions when carrying out audit tasks. Some auditors sometimes do not carry out their duties in accordance with the professional code of ethics when facing technical situations. So until now, there are still cases related to audit costs and time budget pressures which may affect the quality of audits made by auditors. This case study aims to examine the impact of audit fees and time budget pressure on audit quality. This research involved all auditors who work at Public Accounting Firms in Semarang, with 35 auditors as samples selected using the convenience sampling method. Multiple linear regression analysis is used as an analytical tool, and the research results show empirically that audit fees and time budget pressure have a significant influence on audit quality.

This study aims to explore the experience of interns in managing proposals and accountability reports (LPJ) at the Welfare Bureau of the North Sumatra Governor's Office. The method used in this study is qualitative research with a case study approach. The result of this research is the process of managing the incoming proposal file and accountability sheet by following the rules that apply to the Administration Sub-Division, People's Welfare Bureau of the North Sumatra Governor's Office. The management of proposals and accountability reports starts from the input process, printing the disposition sheet, to numbering the files, all carried out based on the directions given.

This study discusses the design of a goods storage information system at the Medan Class A Search and Rescue Office to improve the efficiency and accuracy of goods management management. This system is designed to automate the process of storing and tracking goods, which has been done manually and often causes various problems such as tracking difficulties and data inaccuracies. The results of the implementation show that this information system is able to minimize errors, reduce the risk of loss of goods, and ensure the availability of important equipment in real-time. Despite challenges such as user resistance and resource requirements, careful planning and proper training overcame these obstacles. In conclusion, this system contributes significantly in improving the operational performance of the Medan Class A Search and Rescue Office.

 The Effect of Leadership and Competence on Employee Performance at the Tanralili District Office, Maros Regency. Thesis Management Study Program of the Indonesian Institute of Education Management (STIM-LPI) Makassar, supervised by Dr. Andi Irfan, SE., M.Si and Dr. Amiruddin, S.Ag., M.Ag This research is to determine the effect of leadership and competence partially and the joint influence between leadership and competence on employee performance at the Tanralili sub-district office, Maros Regency. The object of this research is the tanralili sub-district office in maros district. The type of research used is quantitative research by distributing questionnaires via google from. The sample amounted to 32 civil servants. The results of this study indicate that the partial test of Leadership has a significant effect of 0.001 or below 0.05 while Competence also has a positive effect, while simultaneously has a significant effect of 0.001 <0.0 with an F value of 48,243.

The right to legal aid is a fundamental entitlement of every citizen, aimed at ensuring access to justice, safeguarding human rights, and providing equal opportunities for legal assistance, particularly for those who face economic challenges. In democratic legal systems, legal aid serves as a crucial mechanism to uphold equality before the law and prevent injustices caused by unequal access to legal resources. The state is responsible for guaranteeing that legal aid is available to its citizens, whether through the provision of qualified lawyers or accessible legal aid institutions, to support individuals throughout legal proceedings, both in criminal and civil cases. Legal aid extends beyond the economically disadvantaged, also covering vulnerable groups such as women, children, persons with disabilities, and other marginalized minorities who are often excluded from the judicial process. In this sense, legal aid plays an essential role in ensuring that every citizen’s rights are protected and that legal proceedings are fair and just. Furthermore, in order to ensure that everyone, regardless of social or economic background, receives equitable and unbiased treatment in legal proceedings, the right to legal assistance is essential to bolstering the rule of law.

The phenomenon of nikah siri and underage marriage in Indonesia reflects complex legal and social challenges. Although Law No. 1/1974 and its revision through Law No. 16/2019 have set the minimum age for marriage at 19 years, the practice remains widespread, particularly in rural areas. Nikah siri, which are not officially recorded, are often performed for economic reasons, ignorance of the law, or social pressure. As a result, couples and children from these marriages face legal uncertainty, such as difficulties in obtaining birth certificates, inheritance rights, and legal protection. This research uses normative legal research methods. Isbat nikah emerged as a solution to legalize unregistered marriages, including for underage couples. However, this mechanism poses a dilemma: on the one hand it provides legal protection for couples and children, but on the other hand it opens a loophole to legitimize child marriages that violate the principles of child protection and gender equality. The role of the Religious Affairs Office (KUA) and Religious Courts is crucial in enforcing the law and preventing abuse of isbat nikah. Through this research, it is recommended that regulations be tightened, communities educated and KUAs strengthened to ensure harmony between formal law and community needs, while still protecting children's rights.

In the current era, land is a basic need that is extremely important and meaningful in human life, particularly as a place to live, work, farm, or conduct various economic activities. With the rapidly growing population, the demand for residential land is also increasing. The population growth that is not matched by land availability creates significant pressure in the property market, leading to the development of new housing and settlements, both in urban and suburban areas. However, due to the increasingly limited availability of habitable land, this often triggers intense competition among individuals or parties with vested interests in obtaining land rights. The desire to own land has become very strong, as nowadays, land is not only used as a residence but also as a valuable resource. This often causes land disputes where the parties involved feel disadvantaged, either due to overlapping ownership, unclear land status claims, or differences in land use allocation. Due to the increasingly complex issues, the Land Office of Kediri City provides an alternative solution for boundary dispute resolution, namely mediation. This practice is an effort to resolve land conflicts peacefully and efficiently. Land disputes are becoming more complex and prolonged, often involving the government, businesses, and local residents. Moreover, land-related issues are frequently associated with unclear administration, weak law enforcement, or differing interpretations of existing regulations. As a result, not only does it impact the individuals involved, but it can also affect social and economic stability in a region. To address these issues, a more structured and transparent approach to land distribution and management is required. The government and society must work together to ensure fair and clear land distribution and provide wise solutions to disputes based on the principles of social justice. Mediation offers a more flexible approach compared to litigation by prioritizing dialogue among disputing parties. In this context, mediation helps alleviate tensions and create mutually beneficial solutions, enabling faster and more cost-effective processes. This study analyzes the effectiveness of mediation practices in reducing the number of disputes brought to court and assesses public perceptions of this resolution method. The results show that mediation can increase the satisfaction of the parties involved and promote stability in land ownership.

Quick and Safe Credit (KCA) is one of the superior service product facilities of PT Pegadaian, which is a loan based on the pawn law with easy, safe, and fast service procedures. Quick and Safe Credit (KCA) is intended to help customers and communities with the problem of investment funds and funds for working capital.This study aims to analyze the factors that influence customer/community demand for PT Pegadaian’s Quick and Safe Credit (KCA) facility. This research is a quantitative descriptive study conducted at PT Pegadaian Oesapa Branch Kupang City. Data were collected using literature study methods, questionnaires, and observations. The results showed that the level of customer income, number of customer family dependents, and level of customer education had a significant effect on the demand for Quick and Safe Credit (KCA) at the Oesapa Branch Pegadaian office. This means that the higher the customer's income, the greater the number of dependents of the customer's family, and the higher the customer's education level, the greater the demand for Quick and Safe Credit (KCA).

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

This paper discusses efforts to prevent plague disease in Indonesia through port fumigation. Using a descriptive qualitative method, the research revealed pest vectors on the MT. STRAITS DIGNITY ship and fumigation implementation challenges. It concluded that fumigation is the most effective method for pest control, with recommendations for ship crews to maintain cleanliness and Port Health Offices to conduct routine sanitation checks to minimize disease spread risks.

This study aims to determine how much influence Service Excellent and Relationship Marketing have on Customer Satisfaction of PT Bank Sumsel Babel Syariah KC Palembang. The population in this study amounted to 5239 customers with incidental sampling method using the formula obtained a sample of 100 respondents. This research uses quantitative methods, primary data which is then processed using IBM SPSS 25. The T test results show that service excellent has a significant effect on customer satisfaction, relationship marketing has a significant effect on customer satisfaction, service excellent and relationship marketing have a joint effect on customer satisfaction. Proven by the coefficient of determination of 63.8% while the remaining 36.2% is influenced by other variables.

This study aims to analyze the impact of education and training, motivation, and compensation on employee performance at Bank BNI Main Branch Yogyakarta. A quantitative method using survey and multiple linear regression analysis was employed. A sample of 75 respondents was selected using Slovin's formula from a population of 238 employees. The results indicate that all three variables significantly affect employee performance. Education and training enhance employee skills, while motivation drives employees to commit more to their work. Fair and competitive compensation contributes to employee satisfaction and productivity. This study provides valuable insights for organizations in developing employee-related policies. However, the research is limited to a single branch and employs a quantitative approach, suggesting the need for further studies with a qualitative approach and a broader sample size for more comprehensive results.

Nasabah yang ingin mengajukan kredit kepada bank harus membuat perjanjian kredit dengan bank melalui suatu kesepakatan formal. Perjanjian kredit ini dibuat oleh seorang Notaris dalam bentuk Akta Perjanjian Kredit. Penelitian ini menggunakan metode penelitian yuridis normatif dengan pendekatan analisis deskriptif analitis untuk mengeksplorasi Peran Notaris dalam Pembuatan Akta Perjanjian Kredit antara Bank dan Nasabah. Bahan hukum dikumpulkan melalui studi kepustakaan serta penelusuran internet, termasuk artikel dan jurnal ilmiah terkait. Analisis dilakukan secara deskriptif analitis dan kritis terhadap peran Notaris dalam proses penyusunan Akta Perjanjian Kredit. Notaris bertanggung jawab untuk memberikan penjelasan dan panduan mengenai prosedur yang harus diikuti, serta memastikan bahwa akta yang dibuat sesuai dengan norma hukum dan etika. Selain itu, notaris juga terlibat dalam proses penyelesaian wanprestasi, yang dapat dilakukan melalui eksekusi di bawah tangan atau melalui lelang yang diatur oleh Kantor Pelayanan Kekayaan Negara dan Lelang (KPKNL).

Keterlambatan pendaftaran akta peralihan hak atas tanah pada Kantor Pertanahan Kabupaten Batang dapat terjadi karena berbagai alasan. Faktor-faktor ini meliputi keterbatasan sumber daya manusia, prosedur administratif yang berbelit, hingga kesalahan dalam pengisian formulir atau persyaratan dokumen. Rumusan masalah yang diangkat meliputi: (1) Mengapa Pejabat Pembuat Akta Tanah (PPAT) dan Kantor Pertanahan Kabupaten Batang mengalami keterlambatan dalam Pendaftaran akta peralihan hak? (2) Bagaimana Tanggung Jawab dan Akibat Hukum keterlambatan akta peralihan hak yang didaftarkan pada Kantor Pertanahan Kabupaten Batang?, serta (3) Bagaimana implikasi hukum dan konsekuensi keterlambatan pendaftaran akta peralihan hak di Kabupaten Batang bagi pihak-pihak yang terlibat? Metode penelitian yang digunakan adalah yuridis empiris dengan pendekatan kualitatif, melalui studi kepustakaan dan wawancara dengan pihak terkait. Hasil penelitian menunjukkan bahwa PPAT dan Kantor Pertanahan Kabupaten Batang bertanggung jawab secara hukum atas keterlambatan pendaftaran akta, yang dapat menimbulkan sanksi administratif hingga pidana. Faktor utama penyebab keterlambatan adalah ketidak sesuaian administrasi, keterbatasan sumber daya manusia di Kantor Pertanahan, serta rendahnya tingkat kepatuhan hukum di kalangan PPAT. Solusi yang diusulkan meliputi peningkatan kapasitas PPAT melalui pelatihan, optimalisasi sistem pendaftaran elektronik, dan peningkatan koordinasi antara PPAT dan Kantor Pertanahan. Keterlambatan ini berdampak signifikan terhadap para pihak, termasuk kerugian finansial dan ketidakpastian hukum atas kepemilikan hak. Oleh karena itu, peningkatan kepatuhan dan efisiensi proses pendaftaran akta sangat diperlukan untuk mengurangi dampak negatif yang timbul.

The main Tanjung Priok Port Authority (OP) is the technical implementing unit as well as the highest coordinator at the port, having an important role in accelerating activities at the port. The Port Authority is within the Ministry of Transportation and is responsible to the Director General of Sea Transportation. The functions of the Port Authority include regulating, controlling and supervising port activities. To be able to integrate system services at ports, the Ministry of Transportation applies a system, namely the Inaportnet system. Inaportnet is an internet-based electronic service system to integrate standard port information systems in physically serving ships from all agencies and stakeholders at the port. Inaportnet is the leading solution for port services, where the acceleration of data exchange between stakeholders at the port can be done quickly, in order to minimize time and have an impact on speeding up ship services at the port. The performance of employees at the main Port Authority office is a concrete action in carrying out the work that has been given by government agencies. Every government agency always expects its employees to have work performance which will later provide optimal contributions to government agencies. In addition to providing an optimal contribution, it will improve the performance of government agencies. Broadly speaking, the continuity of a government agency is influenced by the performance of its employees. Employee performance has a very important role in running the organization. Employee performance is required to work seriously with their abilities to achieve good work results.

Disbursement of funds is a stage carried out by the KPPN to provide funds to the entitled party or partner based on the Direct Payment Order (SPM-LS) issued by the Budget User Officer or Budget User Authorization, in accordance with valid evidence of expenditure. This process includes two main categories, namely employee expenses such as (salary, allowances, honorariums, and overtime) and non-employee expenses which include procurement of goods and services, as well as payment of utility costs such as (electricity, telephone, and air). This study aims to analyze the direct disbursement procedure at the Malang State Treasury Service Office. The technique used in this study is descriptive qualitative, where the data collected is analyzed to draw conclusions. The results of the study indicate that the direct disbursement procedure at the Malang KPPN is in accordance with the Regulation of the Minister of Finance Number 178 / PMK.05 / 2018 concerning Payment Procedures in the Framework of Implementing the State Revenue and Expenditure Budget.

This This Study aimed to (1) understand the overview of employe, performance, Organizational support, and work discipline, and (2) analyze the influence of organizational support and work discipline on employee performace both partially and simultaneously. The population in this study consisted of 40 employees of the Regional Planning, Research, and Development Agency (BAPELITBANG) of the Sikka Regency. Due to the limited population, the study was conducted using a census or saturated samping method. Data were collected through questionnaires and analyzed using descriptive and infertial statistical methods, specificallymultiple linear regression. Hypothesis testing was conducted using f- tesr and t-test. The results of the descriptive analysis indicated that the employee performance variable was categorized as good, the organizational support variable was also categorized as good,and the work discipline variable was categorized as good as well. The results of the t-test showed that partially,the organizational support variable had a positive and significant effect on employee performance. Additionally, the work discipline variable had  a positive and significant effect and employee performance.the result of the f-test showed that simultaneously, the organizational support and the work discipline variables had a significant effect on employee performance. The determination analysis results indicated that the two independent variables in this study could explain 23,4%  of the variation in the rise and fall of employee performance at the regional planning, Reseach, and Development Agency ( BAPELITBANG) of Sikka Regency.

The aim of this research is to design and build an online marriage registration service information system at the KUA Tinggi Raja District using the CodeIgniter framework which can support or facilitate marriage registration at the KUA Tinggi Raja District. The research method used in this research is a qualitative method with the waterfall system development method. The applications created are designed using Unified Modeling Language (UML) including Use Case Diagrams, Activity Diagrams, Sequence Diagrams, and Class Diagrams. The software used in designing this application uses the PHP programming language, XAMPP as the web server, MySQL as the database. The result of this search is an application for the Tinggi Raja Regency KUA Online Marriage Registration Service so that this application can support the Telluwanua Regency KUA Online Marriage Registration Service. The application was tested using the black box test method and results were obtained without program errors, while for questionnaire testing using usability the results were very in line with the score, namely utilization of 96%. Hopefully this application can help online marriage registration services at the KUA Tinggi Raja District.