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The inventory system is one of the most important managerial functions, because the majority of companies involve large investments in this aspect, as well as for PT Sango Ceramics Indonesia which uses a lot of inventory in the field of planning and controlling its inventory costs. PT Sango Ceramics Indonesia is a company engaged in the ceramic industry. Problems that often occur so far include the company not determining the frequency of ordering raw materials and storing raw materials, as a result the costs incurred by the company for ordering raw materials are quite high, and the absence of a safety stock to anticipate uncertain inventory needs. The Periodic Review method is a method that can help the process of controlling raw material inventory costs. This method uses an approach to the concept of the number of orders economically used in each period which is a diverse demand. The application of the Periodic Review Method (R, s, s) policy on the inventory system is able to produce a lower total inventory cost, order volume and inventory levels in a balanced manner. . Judging from these problems, the authors need to redesign the stock information system using a computer-based system, namely Microsoft Visual Basic. System design using Qlient Server which consists of input design, system design and procedure, output design fiber. This new system is expected to be able to overcome the weaknesses of the previously used information system.

In our daily needs as a human being cannot be separated from the natural resource that is bestowed by God Almighty, especially water. People choose to consume drinking water produced by the Drinking Water Depot (AMD) business because of the need for clean and healthy water for consumption. But it turns out that health is not always guaranteed because the drinking water produced by the drinking water depot (AMD) refills is still found many germs that cause disease (pathogens) and is not safe for consumption because it does not meet the standard of eligibility. Issues to be discussed are the legal protection of consumers for their rights being violated by business actors in refill drinking water depots in Semarang City, and the settlement mechanisms that can be taken to resolve various violations of refilled drinking water depots that do not have a business license in Semarang City. The approach method used in this research is a normative juridical approach using secondary data in the form of library materials, documents, and other laws and regulations related to the research that will be discussed. And the analysis technique used is descriptive analytical. Legal Protection for Water Depot Consumers whose Rights are Violated by Business Actors of Refill Drinking Water Depot in Semarang City, are regulated in Article 60 and Article 62 of the Consumer Protection Law as well as in Article 28 of the Regulation of the Minister of Health of the Republic of Indonesia Number 736 / Menkes / Per / IV / 2010 concerning Procedures for Supervision of Drinking Water Quality, while the Settlement Mechanism that Can Be Taken to Resolve Various Violations of Refill Drinking Water Depots that Do not Have Business Permits in Semarang City are regulated in Article 47 and Article 48 of the Consumer Protection Law.   Keywords: Consumer Protection, Drinking Water Depot (AMD), Business License

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

The shift in global paradigm and threat perspective has led to a wide variety of possible risks and uncertainties. This situation also occurs in the defense economy, so understanding the basic principles of risk and uncertainty is important, especially in a decision-making process. There are several elements and concepts that are usually used in all decision models. Almost all models, whether complex or simple, can be formulated using a standard structure and solved by using general evaluation procedures. For decisions involving a series of decisions and relating to various basic sequential conditions, the decision tree is an appropriate conceptual and schematic modeling tool. A decision tree is a schematic representation of a decision problem. A decision tree is a diagram made like a tree with branches and branches in a chronological order of events, with each having a choice and possibility of occurrence, as well as the results of each choice. The term decision tree is taken from the form of diagrams that have branches and twigs, just like a tree.

In the process of carrying out clearing activities, obstacles often arise that are faced by the bank, so that this can hinder the smooth running of the clearing process itself. So, to avoid these things, banks are required to provide explanations to customers so that they are more careful with each document that is cleared. So that in this way you can reduce the risks that may occur before the Bank.    

Marriage is one of the many religious rituals carried out with the aim of creating a family. In rural communities that are full of traditional values, marriage is not only carried out according to procedures or regulations in accordance with religious regulations. In this case it is the Islamic religion. One of the most important things in organizing a marriage is the presence of a dowry. The dowry is identical to the binding of the groom to the bride who becomes his wife. Islamic law does not set a limit on the amount of the dowry, because the most important thing is the wife's acceptance of her husband's gift. Karduluk village, which was the location of this research, gave dowries in the form of household items ranging from cupboards, cots/beds, chairs and tables, decorative cupboards, and so on. These items are brought to the bride's house during the wedding and are considered part of the dowry.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

Satisfaction is a person's feelings of pleasure or disappointment that arise after comparing the results of a service that are in accordance with or not in accordance with the expectations they had before getting service. Patients as users of nursing services demand nursing services in accordance with their rights, namely quality nursing services. In providing nursing services, Standard Operational Procedure (SOP) is very important to assist nurses in achieving quality nursing care. In giving medicine, one must pay attention to the six "correct" principles which have become mandatory procedures before giving medicine, namely: right patient, right drug, right dose, right method, right time, and correct documentation. This study aims to identify the effect of applying standard operational procedures (SOP) for drug administration with the six correct principles on the level of patient satisfaction in Ungaran Hospital. The design of this research is descriptive analysis using a cross sectional approach, the number of samples used is 90 respondents using the Slovin formula to determine. The results of the study using the Chi Square analysis test showed that there was a significant effect between the application (SOP) of drug administration with the six correct principles on the level of patient satisfaction (p = 0.000). From the results of the analysis obtained the value of Odds Ratio (OR) of 59.160. The recommendation from this research is that nurses always apply the SOP correctly to increase patient satisfaction.

Book Tax Difference occur due to differences between the financial reporting and tax reporting in terms of accounting principles, methods and accounting procedures, the recognition of income and expenses, as well as the treatment of income and expenses. Due to the emergence difference will cause earnings growth will be increased or decreased. The profit growth can be affected by the components that refer to IAS 46 regarding the income tax and IAS 12 on income tax Deferred tax is caused by the presence of taxable temporary differences. The study aims to find temporary and permanent difference to the growth of small and large profits with book tax differences sebagail moderation. This research is a descriptive research. With a sample of companies manufacturing sector Textile & Garment Industry, Customers, Housewares, Plastic & Packaging, Pulp & Paper, Glass, Metal, and Cable 30 manufacturing companies listed on the Stock Exchange in 2013 to 2015. Data were analyzed using regression multiple linear models with interactions basis moderation.The results showed that the temporary difference and permanent difference significant negative effect on profit growth. With small and large book tax differences are moderating variable.

Transplantation is a medical procedure performed by moving healthy organs to replace damaged organs. Currently, transplantation has been very developed and used in various countries including Indonesia. Indonesia prohibits the sale and purchase of organs because the principle of freedom of contract in Indonesia is faced with ethics, religion and culture that influence it. Indonesia also has regulations related to transplantation, namely Law No. 36 of 2009 concerning Health and Government Regulation No. 18 of 1981 concerning Clinical Cadaveric Surgery and Anatomical Cadaveric Surgery and Transplantation of Human Body Organs or Tissues and several other Ministerial regulations, but some of these regulations are known to be incomplete and tend to be unclear because there is a blurring of norms in them. Until these regulations are no longer efficient to use anymore. So the government recently issued a regulation related to transplantation, namely PP No. 53 of 2021 concerning Organ and Tissue Transplantation. Learning from some of the previous problems and also the fact that transplantation is not only problematic in its regulation but also due to Islamic law factors. The questions raised in this research are first, how is the regulation of human organ transplantation in National law and Islamic law. Second, how is the legal expediency of human organ transplantation in the perspective of National law. This type of research is normative juridical with descriptive qualitative legal material analysis. With the results of the conclusion, first, Indonesia currently has regulations regarding transplants that are more complete and clear and have been correlated quite well even though not all provisions in Islamic law are adopted in it. Second, the current transplant regulation has also fulfilled the elements of expediency, the regulation does not conflict with the law above it.

erized Financial Administration System at the Semarang Soko Tunggal Midwifery Academy located at jl. Sendangguwo Raya no 41-42 Semarang is very useful for companies specifically in the Administration section. Especially when there are unexpected problems, but because so far the system used is still the old system and is less efficient and often errors in writing the nominal amount and also requires a long time in data processing so that makes the Administration part of the problem. With the advancement of modern technology that is the computer in an information system today is expected to provide effectiveness and efficiency in data processing and minimize the error rate in the processing system. The procedures that will be processed between SPP Payment, SPI and Practice fees using the Microsoft Visual Basic Application System and using the Microsoft Office Access database system.With the new system, it is hoped that conducting transactions in the SOKO Midwifery ACADEMY TNGGAL SEMARANG can be utilized as well as possible and used as much as possible by all groups of leaders and other employees especially the financial administration division so that it can simplify each transaction.

Dalam rangka menggerakkan roda perekonomian nasional, pemberdayaan Industri Kecil Menengah(IKM) dinilai menjadi salah satu solusi yang tepat. Dengan adanya IKM mengakibatkan terjadinyapeningkatan penyerapan tenaga kerja sehingga mampu menekan angka pengangguran. Pendekatankelompok juga dinilai sebagai salah satu pilihan yang lebih baik dalam pengembangan IKM yaitu dalambentuk sentra IKM. Sentra Industri Kecil Hasil Pertanian Dan Kelautan (SIKHPK) Teritip merupakansalah satu sentra IKM yang terletak di Kalimantan, tepatnya di Kota Balikpapan yang memanfaatkan hasilpertanian dan hasil perikanan khususnya untuk diolah menjadi suatu produk, salah satu contohnya yaituamplang. Amplang merupakan makanan menyerupai kerupuk yang terbuat dari ikan. Proses produksiamplang meliputi proses persiapan bahan baku, pencampuran bahan, pencetakan, penggorengan, penirisan,dan pengemasan. Untuk menghasilkan produk amplang yang seragam dan dapat bersaing dengan produksejenis di pasar, maka dibutuhkan SOP proses prduksi amplang untuk menjamin mutu produk amplang yangdihasilkan. SOP dirancang menggunakan swimlane flowchart. Dalam proses produksinya, dibagi menjadibeberapa bagian yaitu bagian penerimaan bahan, produksi, pengemasan dan pemasaran yang masing-masingbagian mempunyai tugas masing-masing.Kata kunci: Sentra IKM, hasil perikanan, amplang, SOP.

Article 67 of the Criminal Procedure Code states that defendants or public prosecutors have the right to appeal against decisions of the first level court except for acquittals, apart from all lawsuits concerning the problem of inaccurate application of the law and court decisions in rapid proceedings. Therefore, an appeal against a decision cannot be appealed, however, the fact is that there are prosecutors who appealed against the verdict as contained in the appeal deed number: 60 / Appeal / deed.Pid / 2006 / PN. As for the problems in this research are: (1) How can the decision to be released from lawsuits in terms of Law No. 31/1999 jo. Law no. 20 of 2001 (case study No. 942 / Pid.B / 2005 / PN.Smg)? (2) Whether the decision is free from legal charges based on case No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 can legal remedies be made? The type of research used in this research is the type of normative legal research on certain legal events. The application can be realized through concrete actions and legal documents, the results of the application will create an understanding of the realization of the implementation of the normative legal provisions that have been studied properly or not. Based on the results of research and discussion is a decision based on case No. 942 / Pid. b / 2005 / PN.Smg which uses Law No. 31/1999 jo. UU no. 20 of 2001 as a basis for conviction, in the judicial process it turned out that the elements of the articles charged by the Public Prosecutor were proven proven, but because the actions of Defendant I and Defendant II were carried out at the orders of their superiors, based on article 51 paragraph 1 of the Criminal Code, so that the actions of Defendant I and Defendant II cannot be held accountable by Defendant I and Defendant II because it is an act to carry out a position order given by his superior, namely the Mayor of Semarang and was decided to be released from the lawsuit. Against the decision to release based on the District Court Decision No. 942 / Pid. B / 2005 / PN.Smg Jo. Cassation Decision No.898 K / Pid.Sus / 2008 which decided that Defendants I and II were to be freed from all legal charges, so based on article 67 of the Criminal Procedure Code a decision to release all lawsuits could only be legal remedies through cassation.   Keywords : Corruption, Legal Efforts, Release Decision.

This research is motivated by the problem of lack of understanding and attention export drivers in carrying out work in the factory area because of the facilities used still using conventional methods, so that export drivers experience difficulty in understanding work processes in terms of stuffing and resulting procedures losses in terms of time, energy and financial. The way to overcome this in this study is the use of use outreach media as a tool for export officers who display 2D images and interesting explanations as well as music, using the Demonstration delivery method so that export drivers get better performance and easily understand the material delivered by the export officer. This research uses the Research and Development product development method (RnD), using 6 out of 10 stages of research namely potential and problems, gathering data, product design, design validation, design improvements and product trials. The results of this study are to produce aids for export officers by using Adobe Flash CS3 software with validity values ​​from media experts 3.0 where it is declared feasible, the validity value of the material expert is 3.3 where stated very feasible, and increase the understanding of export drivers from 65% to start upto 87.50%

Chicken Ranch venture is a business that is environmentally friendly and efficient, the management of maintenance, cage, and the handling of waste should always be considered. But the farm that stood in the village of Wonosobo Mojotengah Candirejo not in accordance with the applicable rules on the farm, a location close to settlements and ignore the handling of waste and effort. .This Method approach used in this study is the sociological juridical approach. To approach the problem in this study the author uses descriptive analytical research specifications. The collection of data through primary data and secondary data. Methods of presenting data in research conducted in a descriptive way. The analysis used in this thesis is qualitative. The results showed that (1) Overview of the Business Environment Poultry in the village of Wonosobo Mojotengah Candirejo terms of Environmental Aspects, regulated by Law No. Law No. 41 of 2014 concerning Animal Husbandry and Animal Health and Licensing Guidance And Business Registration Ranch, which states that the livestock company and certain parties who seek cattle to scale certain businesses are obliged to follow the procedures for aquaculture animals is not well with disturbing public order in accordance with the guidelines set by the minister in addition to the licensing process must be approved by the farm community about the location where the livestock business to be established. (2) An environmental impact arising from the chicken farm that is a negative impact in the form of environmental pollution, odor, chicken health while the positive impact chicken farm can boost the empowerment of local communities. Thus in maintaining farm Candirejo Mojotengah Wonosobo should implement procedures Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) if the procedure Efforts Environmental Sustainability and Environmental Monitoring Effort (UKL / UPL) is not implemented then it will be penalized environmental law in this case will be in wear business license revoked.

Schizophrenia is a disorder in a person with a state of being unable to think logically so that he cannot control his behavior and emotions. One of the positive symptoms of schizophrenia is hallucinations. Hallucinations occupied the highest number in 2018 as many as 5,339 people in RSJD Dr. Amino Gondhoutomo, Central Java Province. Hallucinations are the inability to distinguish between internal and external stimuli. One of the therapies for hallucinations is occupational therapy. Occupational therapy is an activity to correct abnormalities, maintain and improve the client's health status. The purpose of this case study is to describe the symptoms of hallucinations before and after being given occupational therapy for leisure activities. This type of research is descriptive with a case study approach. This study used 2 people with auditory hallucinations as subjects who were willing to be respondents. The results showed a decrease in the score of hallucinatory symptoms before and after being given occupational therapy for leisure activities to Mr. T from 13 to 4 and Br. R from 16 to 8. It can be concluded that the provision of occupational therapy for leisure activities has an effect on reducing hallucinatory symptoms experienced by schizophrenic patients with auditory hallucinations.

unorganized street sellers is sufficiently significant. The data existing in Trade Service shows out of 5,817 street sellers registered, some of them have not been arranged completely by Surakarta City Government. New Klewer Market opened officially on April 21, 2017 by Trade Service can arrange the placement of sellers better in New Klewer Market. Process of validating Klewer Market’s seller data completed by City Government indicates that 2,211 sellers will be arranged and placed, passing through a procedure including registering, problem mapping, scheduling, and requirement communicated to all sellers. Similarly, the Street Sellers affiliated with Klewer Market Yard Sellers Association (Paguyuban Pedagang Pelataran Pasar Klewer, thereafter called P4K) have been arranged on the fourth floor of new Klewer Market building, consisting of more than 900 sellers. All yard sellers should know environment orderliness organized by management and should comply with it. The problems faced by the sellers not permitted to transfer their shanties to others have been apparently understood by sellers. City Government attempted to establish more intensive and better communication, in socializing the rules to the sellers. Cooperation between City Government and organizers and sellers to maintain the environmental orderliness in Klewer Market is expected to implement the arrangement of Yard Sellers in Klewer Market of Surakarta corresponding to the arrangement program. The yard seller arrangement policy in Klewer Market of Surakarta referring to the good application of cooperation can realize better the performance of Surakarta City Government, in this case Trade Service of Surakarta City.Keywords: management and arrangement, environmental orderliness understanding, Klewer Market’s Street Sellers

Academics as well as managers have long been interested in the roleof satisfaction with complaint handling (SATCOM) in shapingcustomers’ attitudes and repurchasing decisions. This interest hasgenerated a widespread belief that SATCOM is driven by the perceptionthat the complaint handling process is just. To test how SATCOM ismodulated by distributive, interactional, or procedural justice, weperformed a meta-analysis of 60 independent studies of the antecedentsand consequences of SATCOM. Results indicate that SATCOM isaffected most by distributive justice, then by interactional justice, and onlyweakly by procedural justice. We also find that SATCOM mediates theeffects of justice dimensions on word-of-mouth. However, contrary tocom-mon belief, SATCOM does not mediate the effects of justicedimensions on overall satisfaction and return intent. We draw on ourresults to suggest several avenues for further research.

Maladministration in BPJS Kesehatan services at government hospitals remains a persistent challenge that undermines the principles of good governance in Indonesia. This study examines violations of the General Principles of Good Governance (Asas-Asas Umum Pemerintahan yang Baik/AUPB) in the context of BPJS Kesehatan services at Dr. Wahidin Sudirohusodo Regional General Hospital (RSUD), Makassar, South Sulawesi. This research employs a normative-empirical legal method, combining statutory analysis with field data obtained through interviews and documentation. The findings reveal that maladministrative practices—including procedural delays, discriminatory treatment of BPJS patients, inadequate information disclosure, and arbitrary administrative decisions violate several AUPB principles enshrined in Law No. 30 of 2014 on Government Administration. These violations contravene the principles of legal certainty, impartiality, proportionality, and accountability. The study concludes that institutional reforms, strengthened supervisory mechanisms through the Ombudsman of the Republic of Indonesia, and enhanced legal literacy among healthcare workers are necessary to reduce maladministration. This research contributes to the development of administrative law enforcement in the Indonesian public health sector.

This study aims to examine procedural justice, distributive justice, and interactive justice perceived by manager in the workplace about the treatment received from organization on their outcomes by using theory of planned behavior, organizational justice theory, and expectancy theory. The outcomes shown by managers include trust in supervisor and managerial performance. This study uses survey method in collecting data and sample selection method at state-owned companies in Maluku Province represented by 310 middle and lower managers. The hypotheses are tested by Structural Equation Modeling.    The results show that procedural justice and interactive justice has significant influence on managerial performance, whereas distributive justice has no influence on managerial performance. Empirical evidences show that distributive justice and interactive justice has influence on trust in supervisor, whereas procedural justice has no influence on trust in supervisor. Trust in supervisor also has influence on managerial performance. Keywords: Procedural Justice, Distributive Justice, Interaction Justice, Trust in Supervisor, Managerial Performance.