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Strengthening transparency and accountability in the financial management of Village-Owned Enterprises (BUMDes) is crucial in promoting good village governance. However, many BUMDes still face challenges such as weak record-keeping systems, the absence of internal audits, and limited human resource competencies in financial aspects. This community service activity aims to build an internal audit system as a strategy to improve the financial governance of BUMDes in Pematang Serai Village, Tanjung Pura Sub-District. The approach used is Community-Based Participatory Action Research (CBPAR), which emphasizes active community involvement throughout the process. The stages of the activity include problem identification, internal audit and basic accounting training, preparation of financial SOPs, implementation of the initial audit, and evaluation of the results. The results show that BUMDes administrators are able to independently conduct internal audits, compile cash reports and transaction documentation more systematically, and present the results in village deliberation forums. This activity also succeeded in increasing the capacity of administrators to compile simple digital reports using Excel. Community participation also encouraged the formation of a new culture that is more transparent and open to the process of managing village finances. This activity not only produced administrative outputs but also created institutional transformation that promotes more integrity-based BUMDes governance. The educational-participatory approach in internal audits has proven effective and is feasible to be replicated in other villages with similar conditions as part of efforts to strengthen good governance at the local level.

Study This aiming For know How perception student to skills teaching history teacher at SMK TI Labbaika Samarinda , type research used that is Qualitative descriptive with technique observation data collection , interviews And documentation , focus study focus on perception student onskills open And closing skills manage class , skills explain , skills give strengthening , skills ask , skills guide group , skills stage variations. Results study show that perception student about skills teaching teachers, has in accordance with skill indicators teach teacher. History teachers are rated capable convey material with clear in manage class with Good give strengthening And motivation to student as well as create atmosphere learning is fun , but There is things that need to be fixed on skills stage variations of learning media used , there are Lots media types and methods that can used in the learning process of history teachers can using different media different for students No fed up And bored during the learning process.

Amidst the challenges of digital literacy and information reach, this research examines the strategy of the Communication and Informatics Office (Diskominfo) of Ciamis Regency in enhancing public information services through the Helo Ciamis application in 2024. The primary underlying issue is the lack of socialization and digital literacy concerning the application's use. The study's objective is to describe Diskominfo Ciamis's strategy for improving public information services via the Helo Ciamis application. This research adopts a descriptive qualitative method, with data collected through literature review, structured interviews, and observation. The findings indicate that the implementation of Diskominfo Ciamis's strategy to enhance public information services through Helo Ciamis has not yet been optimal. Key obstacles include limited resources, insufficiently solid coordination, varying challenges in community digital literacy, evolving cyber threats, and the absence of structured user feedback mechanisms. To address these, Diskominfo has undertaken efforts such as budget adjustments, human resource capacity building, strengthening cross-sectoral coordination, implementing strict Standard Operating Procedures (SOPs), and developing direct feedback features within the application. The implications of this research highlight the importance of a comprehensive strategy that addresses socialization, capacity building, and feedback mechanisms for the optimization of digital public information services.

Clinical autopsy is an important procedure in the medical world to determine the exact cause of death and evaluate the quality of medical services. In Indonesia, its implementation is still limited due to various legal, social, and ethical obstacles. This article discusses the position of clinical autopsy from the perspective of pathology and medicolegal forensics and examines the relevant legal framework for health in Indonesia. This study aims to encourage the implementation of autopsy legally, professionally, and ethically through a multidisciplinary approach. In conclusion, regulatory reform and enhanced education are needed to support the implementation of clinical autopsies that are legally valid and beneficial for both the medical and legal fields.

This study aims to analyze the form of operational risk faced by CV XYZ, a used car buying and selling business in Pekanbaru City, and to evaluate the extent to which risk management is implemented in its operational activities. This study uses a qualitative descriptive approach with a case study method. Data collection techniques are carried out through in-depth interviews, direct observation, and documentation. The results of the study indicate that CV XYZ faces various operational risks, including hidden damage to vehicles, document legality issues, and suboptimal customer service. The implementation of risk management is still informal, undocumented, and does not follow certain standards such as ISO 31000. Risk handling is carried out intuitively and reactively, not preventively. However, there is awareness from the management to start building a more structured risk management system through the preparation of SOPs and evaluation of internal processes. This study emphasizes the importance of implementing systematic risk management for small and medium businesses in order to be able to compete sustainably and maintain customer trust.

The application of technology in public services, especially in the Oiterne-Stop Manunggal Administration System (SAMSAT), aims to increase bureaucratic efficiency and transparency. However, the realization of accelerating administrative processes through digital innovation still faces various challenges. This study aims to analyze the obstacles faced in the use of technology in the SAMSAT bureaucracy, both from the internal side of the institution and from the perspective of service users. The research method used is a descriptive qualitative approach with interview techniques and documentation studies of several SAMSAT offices in urban areas. The results of the study show that the main challenges include the limitations of technological infrastructure, the resistance of the apparatus to digital changes, and the lack of digital literacy in some communities. In addition, it was found that technology systems that have not been optimally integrated have slowed down the service process. This study recommends the need for continuous training, improved integrated digital systems, and more effective communication strategies to the public to maximize the role of technology in SAMSAT bureaucratic reform.

The purpose of this study was to determine the role of social studies teachers in instilling politeness and responsibility in class VII students of SMP Islam Al Hidayah Samir Ngunut Tulungagung. This study uses a descriptive qualitative method. Data collection was carried out through observation, interviews and documentation. The data analysis technique used the Miles and Huberman concept with three stages of analysis, namely data reduction, data presentation and then drawing conclusions. Checking the validity of the findings was done by extending participation, consistency of observation, and data triangulation using The results of this study found five roles of teachers in instilling politeness and responsibility in class VII students of SMP Islam Al Hidayah Samir Ngunut Tulungagung. The supporting factors for social studies teachers in instilling politeness and responsibility in students are social studies teachers, school policies, and parents. While the inhibiting factors for social studies teachers in instilling politeness and responsibility in students are the students themselves and their parents.

This study conducts a comprehensive comparative analysis of one-tier board supervision mechanisms across Indonesia, Malaysia, and Singapore, examining the effectiveness of corporate governance frameworks in emerging market contexts. The research employs a doctrinal normative legal methodology, analyzing statutory instruments including Indonesia's Job Creation Law No. 6 of 2023, Malaysia's Companies Act 2016, and Singapore's Companies Act 1967. The introduction of Indonesia's Individual Limited Liability Company (PT Perseorangan) represents a significant paradigmatic shift from traditional two-tier governance structures, necessitating examination of supervisory adequacy within simplified corporate frameworks. The comparative analysis reveals fundamental disparities in regulatory sophistication, with Malaysia and Singapore demonstrating comprehensive fiduciary duty frameworks, mandatory company secretary requirements, and graduated enforcement mechanisms. In contrast, Indonesia's PT Perseorangan exhibits critical institutional deficiencies, including normative conflicts between statutory provisions, limited directorial responsibility regulation, and inadequate enforcement responsiveness. The findings demonstrate that effective one-tier governance systems require sophisticated institutional support mechanisms extending beyond regulatory simplification. Malaysia's stringent Section 213 fiduciary duty provisions and Singapore's technology-enabled enforcement approach provide robust oversight despite absent traditional supervisory boards. The research establishes that successful governance transitions require institutional preparation rather than mere regulatory amendment, with Indonesia's framework requiring substantial reform incorporating company secretary mandates, comprehensive fiduciary duty provisions, and graduated enforcement systems. These findings contribute to institutional theory literature by demonstrating context-dependent governance effectiveness and provide practical recommendations for enhancing corporate accountability in simplified governance structures within emerging market jurisdictions.

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.

This study aims to analyze the implementation of Total Quality Management (TQM) and its influence on employee performance at the Kepiting Soka Micro, Small, and Medium Enterprise (MSME) in Pangkalan Batu, Langkat Regency. This MSME operates in the soft-shell crab processing sector and faces challenges in maintaining product quality and production efficiency. The research uses a qualitative descriptive method, with data collection techniques including observation, interviews, and documentation. The results show that TQM implementation remains informal and unstructured. Although work practices such as precision and compliance with instructions reflect basic TQM principles, employee understanding of the concept is limited. Employee involvement in quality evaluation is also minimal, and there is no documented quality management system in place. The main obstacles In applying TQM in this MSME include a lack of training, limited resources, and the absence of clear Standard Operating Procedures (SOPs). Therefore, a gradual implementation of TQM is necessary, starting with the development of SOPs, regular training, and strengthening commitment to quality. These steps are expected to improve employee performance and enhance the competitiveness of The product in the market.    

The implementation of Hospital Management Information Systems (SIMRS) has become a strategic necessity to improve healthcare service quality and operational efficiency. This study focuses on evaluating the performance of SIMRS in the outpatient registration unit of Nur Hidayah Hospital Bantul, where system disruptions, inconsistent SOP application, and limited user training were identified as core issues. The research aims to assess how well the SIMRS aligns with the Human, Organization, and Technology components through the HOT-Fit model framework. A descriptive qualitative method was employed using purposive sampling to select five informants directly involved in SIMRS operations, including registration officers, IT staff, and the head of the medical records unit. Data were collected through in-depth interviews, direct observation, and documentation, and analyzed thematically based on the HOT-Fit model. The findings show that SIMRS contributes positively to workflow efficiency and data management; however, human factors such as inconsistent training and input errors remain prevalent. Organizational support is visible but lacks structured evaluation routines, and although the technological infrastructure is generally stable, peripheral device and network issues persist. The study synthesizes that effective SIMRS performance requires not only technological readiness but also consistent organizational commitment and continuous human resource development. It concludes that strengthening user competence, formalizing SOP usage, and improving infrastructure are essential to optimize the system's functionality and alignment with the HOT-Fit model.

Abstrak. Pembaharuan Kitab Undang-Undang Hukum Pidana (KUHP) melalui Undang-Undang No. 1 Tahun 2023 membawa perubahan signifikan dalam sistem pemidanaan, termasuk terhadap anak yang berkonflik dengan hukum. Artikel ini bertujuan untuk menganalisis secara kritis ketentuan pemidanaan anak dalam KUHP baru dengan meninjau kesesuaiannya terhadap prinsip-prinsip Konvensi Hak Anak (Convention on the Rights of the Child/CRC) serta nilai-nilai dalam hukum Islam. Penelitian ini menggunakan pendekatan yuridis normatif dan pendekatan komparatif untuk mengevaluasi sejauh mana hukum pidana nasional telah mengakomodasi prinsip keadilan restoratif, perlindungan kepentingan terbaik anak, dan non-diskriminasi. Hasil kajian menunjukkan bahwa meskipun KUHP baru telah mulai mengadopsi prinsip-prinsip modern dalam perlakuan terhadap anak, namun masih ditemukan kekosongan norma dan potensi tumpang tindih dengan sistem peradilan anak yang diatur dalam Undang-Undang No. 11 Tahun 2012. Di sisi lain, hukum Islam secara substansial menekankan pendekatan edukatif dan korektif dalam menangani pelanggaran oleh anak, yang selaras dengan prinsip CRC. Oleh karena itu, diperlukan rekonstruksi kebijakan pemidanaan anak dalam KUHP yang lebih menyeluruh dan harmonis dengan ketentuan internasional serta nilai-nilai hukum Islam yang berkeadilan.

Electronic Medical Records (EMR) are essential for improving the quality, efficiency, and continuity of healthcare services. Despite mandates requiring full implementation of EMRs in Indonesian healthcare facilities by the end of 2023, many hospitals continue to face challenges in achieving effective adoption. This study aims to analyze the implementation of EMRs in the outpatient services of Nur Hidayah Hospital, Yogyakarta, using the 5M framework: Man, Money, Machine, Materials, and Method. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving key informants from medical records staff, registration officers, and IT personnel. The findings revealed that while the availability of staff and supporting infrastructure such as computers and software was generally adequate, limitations persisted in human resource specialization, training access, and system integration. Financial planning for EMR-related needs was done through annual budgeting (RAB), but coordination between departments remained minimal. Key challenges included slow internet connectivity, limited IT staff, and lack of specific Standard Operating Procedures (SOPs) for EMR usage. Overall, the EMR system has been implemented in most outpatient units, yet not all units have fully transitioned due to technical and organizational barriers. This study concludes that optimizing EMR implementation requires not only technological readiness but also organizational alignment, continuous staff development, and robust inter-departmental coordination.

Iron deficiency anemia (ADB) is anemia that arises due to reduced iron supply for erythropoiesis, due to empty iron stores (depleted iron stores) which ultimately results in reduced hemoglobin formation. This study aims to determine the effect of giving blood supplement tablets on HB levels in female students suffering from anemia at SMAN 1 Tambakboyo, Tuban Regency. The research design used a pre-experiment using a one group pre test post test approach, with a total sampling technique on a population of 34 female students suffering from anemia in class X and analyzed using the Wilcoxon test. The instruments in this research were Standard Operating Procedures (SOP), hemoglobin level observation sheets and Easy Touch GCU brand hemoglobin measuring equipment. The results of the study showed that the average HB level before 10.17 g/dl and after 15.46 g/dl given blood supplement tablets was normal. The results of the Wilcoxon test obtained a significant value of p=0.000 (p<0.05), which means that there was a significant difference in the HB levels of class X female students before and after being given blood supplement tablets. Health workers, especially in school health offices, should provide blood supplement tablets at the right time so that female students can take the blood supplement tablets regularly and finish them.

The purpose of this study is (1) to understand the ways and applications to improve the character of civic disposition-based manners  in grade XI students at Colomadu High School, (2) for what are the obstacles when improving the character of civic disposition-based manners  in grade XI students through PPKn learning, (3) to find out the efforts to overcome  obstacles in improving the character of students' manners. A qualitative research method with a type of case study that determines the views of the subject studied and observed in detail and in depth. The location of this research is at SMA N Colomadu. This research involved the Principal, Vice Principal for Student Affairs, PPKn Teachers, and Students.  Interviews, documentation, and observations were used in this study. The study uses source triangulation in checking the validity of the data and triangulation techniques to show the suitability of the research material with the reality in the field. The data analysis technique used is an interactive qualitative descriptive model that begins with data collection, data reduction, data display, and conclusion drawn. The results of the study show that (1) the activities carried out by the school are activities with parents such as routine parenting activities, and students are always given motivation, literacy, and spirituality regarding the importance of civic disposition-based manners. (2) The obstacles faced by students do not understand the importance of politeness and cannot sort out negative things on social media and association. (3) Activities carried out as an improvement in the character  of civic disposition-based manners  in PPKn learning are by using project-based methods or analyzing case studies to improve students' polite character. They are given direction and guidance so that they have a good relationship and have morals that are in accordance with manners. Keywords: Character of Manners, Civic Disposition, Students, PPKn Learning  

The implementation of Electronic Medical Records (EMR) is a digitalization innovation in medical data storage which aims to increase the efficiency of health services. At Balaraja Regional Hospital, the EMR system is implemented using the Hospital Information Management application (MIRSA). This study aims to evaluate the implementation of EMR in outpatient registration, identify the obstacles faced, and provide recommendations for improvement. The scope of the research includes an outpatient registration system that uses EMR. Descriptive research method with qualitative analysis, by means of observation and interviews with the main informant, the head of medical records and other informants, registration officers. The research results show that the implementation of EMR has increased service efficiency by speeding up the registration process and reducing manual recording errors. However, analysis using the Human, Organization, Technology, Net-Benefit (HOT-Fit) method revealed obstacles such as technological aspects and organizational support, as well as slow network constraints. The conclusion of this research is that although EMR provides benefits in increasing service efficiency, improvements are still needed in technological and management aspects. It is recommended that Balaraja Regional Hospital develop special SOPs for MIRSA, improve system maintenance, and provide regular training officers to improve the quality of health services.

This research is motivated by the existence of MSMEs playing an important role in the economy of a region, including Padang Panjang City. In reality, many MSMEs in this city still have difficulty accessing wider markets and utilizing technology, especially in terms of utilizing local E-Catalogs. This study aims to describe and analyze the implementation of coaching programs for MSMEs regarding the availability of local E-Catalog providers in Padang Panjang City. This research is a qualitative study using descriptive methods. The research was conducted at the Padang Panjang City Regional Secretariat. The informants for this study were determined by purposive sampling. Data were collected through interviews and documentation studies. Data were analyzed by reducing data, presenting data, and drawing conclusions. The results of this study show that communication still needs to be improved regarding the importance of the coaching program. The availability of resources managed has been effective, there is a commitment from the Padang Panjang City Government in organizing the MSMEs coaching program. The implementation of Standard Operating Procedure (SOP) as a technical guide that strengthens the bureaucratic structure in supporting the successful implementation of the MSMEs coaching program as a whole.

In recent decades, the use of unmanned vehicles (UV) has increased significantly. Unmanned ship operations involve various technical challenges that require sophisticated solutions. Dynamic marine environments, including strong currents, high waves, and extreme weather conditions, can affect ship performance to maintain stability and steer the ship properly, a precise and responsive control system is essential. Small errors in maneuvering can result in high risks, such as damage to the ship or loss of cargo, as well as potential danger to other ships or the environment. The purpose of this study is to design and build a servo motor control system for maneuvering systems on ships and to determine whether servo motors can control maneuvering systems on unmanned ships. The results of this study indicate that the servo motor control system in this study can work automatically or manually. In automatic mode, the motor angle can be set via the application. The ship will stop when the angle matches the settings in the application, based on data from the compass sensor. This sensor ensures that the direction of the ship's movement is accurate by providing a signal when the angle set matches the compass angle. The angle that has been determined when maneuvering the ship's automatic movement system is not accurate, due to currents, water waves and wind that make the ship move or change position by itself.

Technology is now increasingly advanced and developing rapidly. Almost every aspect of human life is now assisted by technology, especially computerized technology. This technology has penetrated almost all aspects of life and significantly increased efficiency in completing work. With the existence of computerized technology, many processes that were previously time-consuming and labor-intensive can now be done more quickly, easily, and efficiently. One example of the application of technology in everyday life is the design of a smart cupboard for storing shallots. This smart cupboard is designed to help shallot farmers and sellers store their agricultural products more efficiently. The working system of this tool is similar to the method of storing shallots in traditional huts, but with more sophisticated technology. This smart cupboard can regulate temperature and humidity automatically, which is very important to maintain the quality of shallots. The optimal temperature for storing shallots is between 25º - 30º C, with air humidity around 50% - 60%. If the temperature or humidity in the cupboard does not match the desired conditions, the system will automatically activate the lights and fans to return the temperature and humidity to the desired level. With this automated control system, shallots can be kept fresh for longer, reducing the damage that typically occurs to shallots due to unstable temperature or humidity. The advantage of this smart cabinet is that it can maintain the quality of shallots for a long time, even when stored in large quantities. This greatly assists farmers and traders in reducing losses due to perishable shallots and increasing the efficiency of shallot storage and distribution.  

In the contemporary era, advancements in innovation and technological readiness have become fundamental elements in national security and defense strategies. This is because modern warfare has evolved from conventional physical conflicts to battles that encompass the domains of information, cybersecurity, and technological supremacy. In an effort to build a strong, sophisticated, and autonomous defense system, a nation needs to prioritize reducing dependency on other countries through achieving independence in the provision of Main Weapon System Tools (Alutsista). The Naval Technology College (STTAL) plays a vital role in advancing research activities and producing high-quality human resources as a long-term defense investment capital that can be optimized by the Indonesian Navy (TNI AL). This study examines the impact of innovation and integrated technological readiness in STTAL's research outcomes on the achievement of TNI AL's defense equipment independence. The research methodology employs a quantitative approach with Structural Equation Modeling (SEM) analysis techniques using the SmartPLS 4 application. The study involves four key variables: Innovation (X1, Z), Technological Readiness (X2), STTAL Research Outcomes (Y1), and TNI AL Defense Equipment Independence (Y2). The research findings reveal that: (1) the innovation variable has a significant impact on STTAL's research outcomes with an effect magnitude of 0.065, (2) the technology readiness variable shows a very significant influence on STTAL's research outcomes with an effect magnitude of 0.874, (3) there is a significant mediating effect of technology readiness through innovation as a mediator on STTAL's research outcomes with an effect magnitude of 0.026, and (4) STTAL's research outcomes have a very significant impact on the independence of the TNI AL's defense equipment with an effect magnitude of 1.318.