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Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

So far, the distribution of zakat has been done by Muzaki (obliged to pay zakat, or giving zakat) giving directly to people who get zakat. The impact of this arises from queues of people who get zakat, the distribution of zakat is not evenly distributed, sometimes some get double and some don't. Therefore, it is necessary to socialize better zakat management, namely through the Amil Zakat Institution and Baznas so that the distribution of zakat can be maximally evenly distributed. The method of implementing this socialization is by giving lectures in vitual or online because it is still in a state of covid 19. From this service, community members have a better understanding and understanding of the distribution or distribution of zakat through the Amil Zakat Institute and Baznas.

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

The downturn in the economy due to the Covid-19 pandemic has made it difficult for people to meet their daily needs. Therefore, as a non-structural institution, BAZNAS Bali Province is always required to provide optimal services to mustahik in particular. This research focuses on examining: (1) How to collect BAZNAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) How was the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) How to Empower BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. The objectives of this study are (1) to determine the collection of BANAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) To find out the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) Knowing the Empowerment of BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. This type of research is descriptive qualitative. Informants were selected using purposive sampling technique. Techniques to obtain valid and accurate data, namely; interviews, observation, and documentation. Data validity includes; power of observation and triangulation. Data analysis techniques include; data reduction, data presentation and decision making.The results showed that (1) the collection of BAZNAS in serving Mustahik during the Covid-19 pandemic includes; (a) education (by involving donors during distribution), (b) promotion (through print media, social media, and electronic media), accountability (through audits by public accountants, and syar'i audits), (2) distribution carried out by BAZNAS Bali Province, namely (a) traditional consumptive distribution, (b) creative consumptive distribution, (c) traditional productive distribution, and (d) creative productive distribution. (3) Empowerment carried out by BAZNAS Bali Province, namely (a) developing, (empowering mustahik), (b) self-empowering, (protecting, defending, and looking after the weak through Universal Service).

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.

Background: One of the causes of high maternal and infant mortality rates (IMR) is anemia of pregnancy and chronic energy deficiency (KEK). Anemia and KEK in pregnant women can increase the risk of low birth weight babies (LBW), premature birth, maternal and infant mortality and stunting (short children).To prevent this from happening, it is necessary to carry out screening and Fe supplementation as a preventive measure to prevent anemia in pregnancy. Activity This community service aims to screen for anemia and KEK  pregnant women and women of childbearing age (WUS) as well as the provision of Fe supplementation for prevent iron deficiency anemia. Method: The method used is involving community as a form of empowerment such as measuring LiLA and levels of hemoglobin (Hb), BMI, and distribution of Fe supplementation. Besides that, it is also done education about anemia in pregnancy. The population in this activity is women aged fertile 15-40 years, a total of 42 people in Sambirobyong Hamlet, Pangkur Village,Ngawi Regency. Results: The results show that from 42 women of childbearing age in the hamlet Sambirobyong were screened, there were 3 people (7%) women of childbearing age temporary anemia 1 person (2%) with anemia status plus KEK. From 4 WUS people for age <20 years as many as 2 people (50%) with 1 person condition pregnant with anemia and 1 non-pregnant with anemia. While 2 people(50%) aged >35 years with 1 pregnant condition with anemia + KEK and 1 non-pregnant people with anemia. There is 1 person (2%) experiencing the risk of SEZ. Conclusion: Screening results show that anemia and KEK are more common WUS group aged <20 years and >35 years. It is necessary to carry out periodic evaluations every months and giving Fe supplementation to WUS who are still anemic and the risk of KEK and education on the importance of quality nutrition to prevent these complications. 

Background: The 15th Midwifery Service Standard states that the Midwife provide services during the postpartum period through home visits. Most Midwives Private Practices (BPS) in the Tuban area have made at least 3 home visits times during the puerperium. In the care of newborns, almost 80% of postpartum mothers do not bathe the baby herself but the midwife bathes her until the umbilical cord falls off with the reason that the mother has not dared to bathe her baby for fear of the umbilical cord still wet, the baby is still too small and the mother's lack of knowledge in bathe the baby. The purpose of doing this community service is so that postpartum mothers understand how to care for newborns and are able to independently bathe the baby and care for the umbilical cord properly. Method: In This community service uses a pre-experimental type (Static-group comparison designs). The population of all postpartum mothers is 33 people. Taking sample by consecutive sampling. The sample size is 24 people, namely 12 people the treatment group and 12 people in the control group. The test used is Test MC Nemar has a Chi Square distribution (c 2 ). Result: The results obtained a change that significant difference between before and after being given health education in the group treatment, namely c2 count (4.50) is greater than table c2 (3.481) then HI is rejected,which shows that there is an influence between the provision of education, how early neonate bathing and how to care for the umbilical cord in postpartum mothers. Conclusion: The attitude of the postpartum mother in bathing the baby and caring for the umbilical cord can be affected by providing health education. Midwives are expected in postpartum visits too teach postpartum mothers about how to bathe babies and care for the umbilical cord. 

Background: Hypertension is a disease that causes high morbidity and is the main cause of death in almost all developing countries. The lack of information circulating in the community regarding the signs and symptoms of hypertension means that this disease is often referred to as a deadly silent killer without any symptoms as a warning to its victims. The prevalence of hypertension is increasing all the time while the condition of the health workers is limited, so it requires family participation in efforts to prevent hypertension and empower families so that the dangers of hypertension can be understood by the community.Aims: This community service activity is carried out by providing counseling to the community regarding knowledge and skills about preventing hypertension in families in Mencon, Tawun Village, Kasreman District, Ngawi Method: that used was lectures, training, question and answer. Result: Through 14-days hypertension control program, activities carried out of counseling in the community, 3 times of early detection training and prevention of hypertension to the family, 2 times of low sodium salt distribution. Conclusion: Partners are able to find out hypertension prevention efforts, early detection and public health status in Mencon, Tawun Village, Kasreman District, Ngawi. 

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

The digital age encourages the flow of information to move quickly and shift the pattern of international relations. This has influenced the development of the total diplomacy scheme in supporting the achievement of Indonesia's diplomacy goals. In this program, we take international relations students of Slamet Riyadi University as activity partners.International Relations students should be able to engage in total diplomacy positively. They will be provided with digital intelligence according to the positive character of the nation is needed, so that they are able to contribute in growing Indonesia's positive image in the international eyes. This community service program would like to support Indonesia's efforts to collaborate digital media in a total diplomacy scheme with student youth agents, through "Strengthening Youth Digital Intelligence as a Form of Its Contribution to Indonesian Total Diplomacy." They were given socialization, training and assistance in creating content related to diplomacy. The series of activities lasted for six months, starting from the exploration to the distribution of video content made by them which was adjusted to the Indonesian diplomacy mission. Keyword : digital intelligence, Indonesia, total diplomacy, youth

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.

Infant health can be known one of them through the assessment of nutritional status. In general, Body Mass Index (BMI) has been used as a method for measuring the nutritional status of children. If there are two children who have same body weight and height, they may have different nutritional status. Whenever this occurs, the use of BMI for measuring the nutritional status shall be deemed less accurate. The anthropometry will be vital in measuring the nutritional statuss. The guidelines for determining the nutritional status Anthropometry parameters are selected and recommended which includes an assessment of the age, weight, body length or height. This research aims to build a model of C4.5 adaboost so it can recognize patterns and be able to classify the nutritional status of children into five classes: normal, fat, very fat, thin and very thin. The variables used in this classification is Gender, Age (Months), Weight (kg) Height (cm). C4.5 (decision tree) Method has a good performance in dealing with the classification of nutritional status but the C4.5 has a weakness in the class imbalance. Adaboost isone ofboosting methods that could reduce imbalances class by giving weight to the level of classification error which may alter the distribution of data. Experiments carried out by applying the adaboost method C4.5 to obtain optimal results and a good degree of accuracy. The experimental results obtained from C4.5 method show that accuracy is 89.53%, the error rate is 10.47%, while the results of C4.5 with adaboost show 90.23% accuracy and 9.77% error rate. It can be concluded in the classification of nutritional status of children with C4.5 and adaboost proven method to solve problems of class imbalance and improve the high accuracy and can reduce the level of classification error.

This research was motivated by the results of the BPJS assessment of the Guguk Panjang Health Center where the impression value of the Guguk Panjang Health Center was 66.25%. The research method used is a quantitative approach. Data collection technique used is the distribution of questionnaires. Data analysis uses Outer Loading and Inner Loading Analysis, while data processing is assisted by using SemPLS software. Based on the research results, the authors conclude that the quality of basic health services is related to patient satisfaction. There is a relationship between the dimensions of service quality simultaneously. From the results of the study, it was found that the variable dimension of service quality that has the greatest effect on patient satisfaction is the Assurance (Skills) dimension with an Original Sample value of 0.222, the second is environmental comfort with hypothetical results (p value 0.017), while the smaller dimension is Empathy. (p.Value 0.50%). Whereas for the dimension of Staff Reliability there is no relationship with Patient Satisfaction with a hypothesis value of 0.449 > 0.05 as well as the Responsiveness and provision of information dimension has no relationship with patient satisfaction with a value of 0.535 > 0.04. Thus patient satisfaction with services at the Bukittinggi City Health Center is prioritized for an increase in the dimensions of Reliability and Responsiveness of Officers.

The increase in Life Expectancy (UHH) has an impact on the increase in the elderly population and the problems due to aging. One of them is the system for regulating blood sugar levels which is disrupted due to changes in the body composition of the elderly in the form of increased fat composition from the body 14% to 30%. Efforts to prevent the incidence of Diabetes Mellitus is to achieve good nutritional status with anthropometric measurements, namely the division of body weight in kg with height in meters squared expressed in body mass index or BMI. This study aims to analyze the relationship between BMI and blood sugar levels in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency. The research design used was descriptive observational with a cross sectional approach. The number of samples was 40 elderly who were taken by purposive sampling technique. The instrument used to measure BMI is a digital weight scale, and a microtoise that has been calibrated, while blood sugar levels are measured using a glucometer. Data were analyzed by Pearson Corellation test. The results of this study indicate the frequency distribution of blood sugar levels in the elderly at the Posyandu Sabar Narimo on average 139.92 mg/dl and an average BMI of 25.24 kg/m2. The results showed that BMI was related to the variable of blood sugar levels with a correlation coefficient (r) of 0.614 and a significance value (?) of 0.0234 then there is a relationship. The conclusion in this study is that there is a relationship between blood sugar and BMI in the elderly at the Sabar Narimo Posyandu, Lempuyangan Hamlet, Gebugan Village, Bergas District, Semarang Regency.

The purpose of this study is Student accounting after graduation can choose the type of career in accordance with the field of science one of them is as a public accountant. This study aims to analyze the factors that affect the interests of accounting students for a career as a public accountant. Samples used in this study are students accounting semester 6 and above University Stikubank (UNISBANK) Semarang with the number of respondents as many as 88 people. The data used in this study is primary data that the data obtained from the distribution of questionnaires to students majoring in accounting. Based on the results of research and analysis that have been done can be concluded: Variable financial reward, professional recognition, social values, work environment, and personality have a significant positive effect on the interest of accounting students career as a public accountant. While the variables of professional training and job market considerations have a significant negative effect on the interest of accounting career students as public accountants. The financial reward variable is a variable that has a considerable effect on the interest of accounting students as a puclic accountant.  Keywords:         financial awards, professional training, professional recognition, social values, work environment, job market considerations, and personality towards the interests of accounting students career as public accountants

This study examines the effect of independent commissioner, auditor reputation, ownership concentration, and the firm size to enterprise risk management disclosure. This reseach was conducted at the Indonesian Stock Exchange by using analysis unit manufacturing companies that have gone public. The sampling method using purposive sampling the study periode of 2014 through 2016. The analysis technique that used is multiple regression analysis using SPSS 21. As a condition for statistical testing has been done normality test and classical assumption that the result show that distribution is the norm and escaped from the classical assumption The result showed that independent commissioner, ownership  concentration, and the firm size does  not  effect  Enterprise Risk Management  disclosure, while auditor reputation positive effect Enterprise Risk Management disclosure.  Keywords :  enterprise risk management, independent commissioner, auditor reputation, ownership  concentration, and firmsize.

The polemics of pornography legislation passed by the legislature are still centered on the lack of clarity in the definition of "porno" or "pornography". This has led to various conflicts or contradictions between various circles, especially the culture or culture of certain regions, which have an impact on the great potential for disintegration among regions in Indonesia, only because of the unclear and uncertainty of the establishment of the Pornography Act and its application which is inconsistent with Community culture. This evokes the author discusses the discovery of law for the enforcement of the Pornography Act against the diversity of the culture of Indonesian society. The purpose of research is to suppress and reduce the impact and distribution of pornographic material then one of the solutions is through the norms that exist in the community formed by the habits of society, so that at least can be obeyed and carried out in accordance with the norms in the community Because, these norms are a reflection of the habits of behavior (culture) of society in everyday life. Thus the definition of pornography, perception of pornography and application of pornography is different for every region in Indonesia, let alone a diverse culture. The pornography law that has been enacted should be able to ward off a crime or action to make the culprit a culprit, and of course also must meet the sense of community justice. The community's sense of justice here against the Pornography Act is how to balance the customary norms contained within the society which are to provide the moral guidance and moral education of the community.

In Semarang city suspected of many cosmetic products packaging or wrap that is circulating in the community did not provide information that is clear, both in terms of composition that does not mention the substance or the standards set by the health department, products with labels that have expired, as well as product information is misleading, particularly outstanding in the traditional markets. It is then the background for the author to take the title: "Overview of Consumer Protection Laws Against Illegal Import Chinese Cosmetic Products in Semarang".            Formulation The problem in this case is (1) How are monitoring has been done by the government (BBPOM) to consumer protection in the field of cosmetic products illegally imported Chinese in Semarang? How can these obstacles to the implementation of supervision BBPOM against illegal imports of Chinese cosmetic products in the protection of consumers in Semarang? How are the remedies that have been taken by the government BBPOM to consumer protection related to the circulation of illegal imports of Chinese cosmetics in the city of Semarang The method used in this research is the method of approach to examine the rules of the applicable law, whereas the specification of the research is analytic descriptive only portray the legislation in force linked and analyzed with the theories of jurisprudence and a keadaaanatau particular object in a factual and accurate, and the data obtained will be analyzed qualitatively. The results showed that (1) Efforts to control the government has done (BBPOM) to consumer protection in the field of cosmetic products illegally imported Chinese in the city, carried out with the cooperation and coordination across relevant sectors, among others, by the District Government / City (Department of Health / Department of Industry / Department of Commerce), the National Police, as well as the Association as well as the role of the community. (2) The form of the obstacles to the implementation of supervision BBPOM against cosmetic products illegal Chinese imports in the protection of consumers in the city of Semarang, among others, actors utilize means and legal products, the perpetrator repackaging its products, the lack of public attention, the number of products containing hazardous materials, (3) Efforts the completion of which the government has done BBPOM to consumer protection related to the circulation of cosmetic illegal imports of Chinese in Semarang city is done by sanctioning criminal and administrative sanctions, but it is done through counseling, talk shows, seminars and the distribution of stickers to be vigilant and clever in choosing and using cosmetics that will be