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Juliandi Juliandi; Devany Maulana Nasution; Parlaungan Gabriel Siahaan; Dewi Pika Lbn Batu

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Narcotics are substances or drugs that are very useful, especially in the medical world and are needed to treat certain diseases. However, if it is misused or used not in accordance with treatment standards, it can have very detrimental consequences if accompanied by the abuse and illicit trafficking of narcotics which results in greater danger to the life and cultural values ​​of the nation which will ultimately weaken national resilience. The research method we use is a Case Study research method in which we examine a criminal defendant with methamphetamine as contained in Case Number: 1677/Pid.Sus/2023/PN Mdn, Wednesday 20 September 2023. vIn the case of a methamphetamine drug courier , two perpetrators named Saiful ag and Marzali were caught red-handed carrying 4 kilograms of methamphetamine. For their actions, the two defendants were charged under Article 114 2 of Republic of Indonesia Law Number 35 of 2009 concerning Narcotics or Article 112 Paragraph 2 of Republic of Indonesia Law Number 35 of 2009 concerning Combination Drugs. with Article 55 Paragraph 1 of the Criminal Code

Azizah Rima Gitacahyani; Bilqis Dewi P; Cherisanda Nesya; Regita Kisnanda Putri; Yasmine Erlisa

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Divorce between spouses of different nationalities has become an increasingly common phenomenon in the context of globalization. International civil law plays a key role in addressing the legal issues arising from divorce between different nationalities. This article discusses the legal repercussions arising from such divorces, focusing on several important aspects. Determination of the applicable law is a major concern in cases of non-citizenship divorce. The Lex Loci principle is the rule used to determine the law governing divorce, with special considerations regarding both spouses being from different countries. The recognition of divorce in different jurisdictions is an important concern. The process of official recognition of divorce in different countries often requires special procedures and certain requirements. Issues related to child custody become particularly significant if the couple has children together. International civil law considers aspects such as child residence, custody, and child-related decision-making. A valid divorce certificate may be required for various purposes, including a change in marital status in each spouse's country. The process of obtaining a divorce certificate may vary in each spouse's home country. Pensions and inheritance may also be affected by divorce, and the application of international civil law principles is necessary to determine the associated rights.

Andika Dwi Amrianto

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

The role of judges in forming laws and interpreting statutory texts is important to realize the value of legal certainty. Evidence in criminal justice is an important focus. Especially if there are judges who have different views and apply dissenting opinions in assessing concrete cases, especially criminal acts of corruption. The aim of this research is to analyze the views of two different panels of judges in achieving legal certainty and substantive justice received by the defendant during the criminal justice process. The research method used in this research is normative-empirical research which in collecting data uses literature and observation methods to observe and record the situation and conditions of legal events that occur. The results of this research are that judges' freedom in making decisions often ignores legal certainty due to differences in interpretation, resulting in clear laws becoming unclear and the value of legal certainty not being achieved optimally

Naila Syafaah

Deposisi: Jurnal Publikasi Ilmu Hukum 2023 International Forum of Researchers and Lecturers

Outsourcing means handing over part of the work implementation to another company through a work contract agreement or worker/labor service provider. This research aims to analyze the form of disharmony in legal norms in outsourcing policies in Indonesia, and to analyze the protection of outsourced workers in terms of John Rawls's theory of Justice. This research is normative research using primary and secondary data obtained from literature reviews and statutory regulations related to the issues raised. The results of this research show that the work relationship that is practiced in the outsourcing system based on Article 65 paragraph (8) of Law Number 13 of 2003 states that work relations that initially occur between workers/laborers and the company receiving the work can in certain cases change to work relations between workers/laborers. with the employing company. This shift creates problems because from the start, employment relations only existed between the employer company and the workers/laborers. After the decision of the Constitutional Court Number 27/PUU-IX/2011, the working relationship between outsourced workers/laborers and outsourcing companies can be carried out through a Specific Time Work Agreement (PKWTT) or a Certain Time Work Agreement (PKWT), but the implication of the Constitutional Court's decision is that if the employment relationship between workers/workers and outsourcing companies that are not based on PKWTT or PKWT, this will create uncertainty about the employment relationship status for outsourced workers/laborers. Regarding the protection of the uncertainty of employment relations between outsourced workers/laborers, John Rawls stated that it would be unfair to sacrifice the rights of one or several people just for the sake of greater economic benefits for society as a whole. Justice as fairness means that not only those who are talented and have better abilities -in this case permanent employees of a company have the right to enjoy various social benefits more, but these benefits must also open up opportunities for those who are less fortunate in terms of These are outsourced workers/laborers in order to improve their standard of living.

Titi Agustinah; Siti Rochmiyati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This research was conducted based on the low reading culture of class VI students being a serious symptom for the continuity of learning in the classroom. Improving reading culture in students must be nurtured and nurtured from an early age and is a continuous process so that their reading culture grows and develops by utilizing reading corners. The aim of this research is to determine the increase in reading culture of class VI students by using a reading corner. The type of research used in this research is descriptive qualitative with research methods in the form of observation and literature study. The research subjects were class VI students and the research object was the use of reading corners. The aim of using a reading corner is to stimulate students to be more fond of reading, to bring books closer to students, at any time students can read books without having to visit the library, as part of learning activities, to condition the class so that it is not noisy, to support independent learning activities, to provide opportunities to students to improve reading culture, develop thinking power, and enrich students' learning experiences.    

wiwit rahayu, chandra; Siti Rochmiyati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This research aims to describe learning through the flipped classroom model on Indonesian language lesson content in grade VI elementary schools at SD Negeri Sendangsari. The type of research in this research is descriptive qualitative. The research subjects were 17 class VI students in the 2023/2024 academic year. Research data was obtained through questionnaires, observation, and documentation. Questionnaires were given to students to see data on students' responses to Flipped classroom learning, observations were carried out to see the implementation of Flipped classroom learning, and documentation studies were carried out to examine students' values in learning. The data analysis used in this research is triangulation. The results of the research showed that the implementation of Indonesian language learning activities in class VI of SD Negeri Sendangsari ran smoothly. Educators carry out learning activities in the planned steps. Most students get scores above the KKM or complete. Learning with the Flipped classroom model can be well received by students so that students can get grades above the KKM after learning through the Flipped classroom model. Most students are enthusiastic about participating in learning using the Flipped classroom model.  

Titi Agustinah; Siti Rochmiyati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This research was conducted based on the low reading culture of class VI students being a serious symptom for the continuity of learning in the classroom. Improving reading culture in students must be nurtured and nurtured from an early age and is a continuous process so that their reading culture grows and develops by utilizing reading corners. The aim of this research is to determine the increase in reading culture of class VI students by using a reading corner. The type of research used in this research is descriptive qualitative with research methods in the form of observation and literature study. The research subjects were class VI students and the research object was the use of reading corners. The aim of using a reading corner is to stimulate students to be more fond of reading, to bring books closer to students, at any time students can read books without having to visit the library, as part of learning activities, to condition the class so that it is not noisy, to support independent learning activities, to provide opportunities to students to improve reading culture, develop thinking power, and enrich students' learning experiences.    

wiwit rahayu, chandra; Siti Rochmiyati

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2023 Asosiasi Periset Bahasa Sastra Indonesia

This research aims to describe learning through the flipped classroom model on Indonesian language lesson content in grade VI elementary schools at SD Negeri Sendangsari. The type of research in this research is descriptive qualitative. The research subjects were 17 class VI students in the 2023/2024 academic year. Research data was obtained through questionnaires, observation, and documentation. Questionnaires were given to students to see data on students' responses to Flipped classroom learning, observations were carried out to see the implementation of Flipped classroom learning, and documentation studies were carried out to examine students' values in learning. The data analysis used in this research is triangulation. The results of the research showed that the implementation of Indonesian language learning activities in class VI of SD Negeri Sendangsari ran smoothly. Educators carry out learning activities in the planned steps. Most students get scores above the KKM or complete. Learning with the Flipped classroom model can be well received by students so that students can get grades above the KKM after learning through the Flipped classroom model. Most students are enthusiastic about participating in learning using the Flipped classroom model.  

Anistia Dewi Muflikhah; Bayu Kurniawan; Rita Meiriyanti

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Human Resources are the main calculation in achieving organizational goals strongly and efficiently. Organizations must be able to carry out supervision well to achieve ideal business implementation. Every organization generally expects achievements from its representatives because the organization is given the authority to make presentations. The aim of this research is to find out and analyze whether career development and discipline moderated by rewards have an effect on the performance of Informa Queen City Semarang employees. The method used is a quantitative method. The data collection techniques used were literature and questionnaires. The results of this research are that career development has no effect on the performance of Informa Queen City Semarang employees, discipline has a positive effect on the performance of Informa Queen City Semarang employees, career development and discipline simultaneously influence employee performance through rewards.

Pra Gemini; Fausiah Fausiah; Anggraeni Anggraeni

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Analysis of Working Capital on Profitability Levels at PT. Gaya Makmur Tractors Makassar, Thesis for the Management Study Program at the Indonesian Educational Institute of Management Science College (STIM-LPI) Makassar. (supervised by Dra. Pra Gemini, M.Si and Fausiah, S.E., M.Si). This research aims to determine how working capital influences the level of profitability at PT. Gaya Makmur Tractors Makassar. The type of research used in this research is quantitative. The data processed is the financial report of PT. Gaya Makmur Tractors Makassar for 2019-2021 which consists of a profit and loss report and balance sheet. The research results of the current ratio are stated to be good because they continue to increase every year 2019-2021 and exceed the internal average standard in 2020 and 2021. On the activity ratio with measurements using the NWC Turnover ratio can be said to be quite good because it exceeds the internal average, although it experienced a decline in 2020 of 368% but rose again to 430% in 2021. The profitability ratio with Return On Investment is said to be not good because it is below the internal average . Return on Equity is said to be not good, although it has increased in 2019 and 2021, this ratio is still below the internal average. Gross Profit Margin is also still said to be not good or not optimal because it experienced ups and downs from 2019-2021, namely 173%, 181%, 175%, although in 2020 it experienced an increase and was above the internal average of 176.3% but in 2021 experienced another decline and was below the internal average. Net Profit Margin is also said to be not good because it is still below the internal average.  

Muhammad Fajar; Tenri S. P. Dipoatmodjo; Zainal Ruma; Uhud Darmawan Natsir; Rezky Amalia Hamka

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze the partial and simultaneous influence between Fulfillment of Employee Needs using Maslow's needs theory on Work Commitment to Employees at Bank Muamalat KCU Makassar. This research is an explanatory research with a quantitative approach. This sampling method uses simple random sampling technique with a total sample calculation from the population of permanent employees of Bank Muamalat KCU Makassar, with a sample size of 55 respondents. Data collection was carried out by distributing questionnaires via google form (online) and direct distribution (offline). The data analysis technique used to analyze the relationship between the independent variable and the dependent variable is validity test, reliability test, classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and linearity test, hypothesis testing used is the coefficient of determination (R2), Partial Test (t test), Simultaneous Test (F test) and Multiple linear regression analysis. The results of this study indicate that physiological needs, security needs, appreciation needs and self-transcendence needs partially have no significant effect on work commitment with a significant value respectively, (physiological needs: 0.810> 0.05), (security needs: 0.979> 0.05), (appreciation needs: 0.093> 0.05) and (self-transcendence needs: 0.400> 0.05), so that hypotheses H1, H2, H4, and H6 are rejected. While social needs and self-actualization needs have a positive and significant effect on work commitment with their respective values, social needs of 0.014 < 0.05 and self-actualization needs of 0.001 < 0.05, so that H3 and H5 are accepted. The results of this study also found that the variable Fulfillment of Needs (physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs) has a significant simultaneous / joint influence on employee work commitment at Bank Muamalat KCU Makassar based on the results of the F test which is worth 25.101> 2.29 F table values and a significance value of 0.000 <0.05. This means that the fulfillment of physiological needs, security needs, social needs, appreciation needs, self-actualization needs and self-transcendence needs has an important role in increasing the work commitment of employees of Bank Muamalat KCU Makassar.

Nova Fatmawatiningtyas; Endah Winarti HS; Siti Hidayah

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to analyze the effect of performance benefits and interpersonal communication on employee performance with career satisfaction as a mediating variable. The population in this study were all employees of the Regional Secretariat of Batang Regency, totaling 114 employees. The number of samples taken in this study were all members of the population using the census method. The data processed after distributing the questionnaires were 101 bundles. Methods of data analysis using regression analysis and data processing using SPSS. The results of hypothesis testing show that performance allowances have a positive and significant effect on career satisfaction, so it can be interpreted that the better the performance allowances, the higher career satisfaction. Interpersonal communication has a positive and significant effect on career satisfaction, so it can be interpreted that the smoother the interpersonal communication, the higher the career satisfaction. Career satisfaction has a positive and significant effect on employee performance, so it can be interpreted that the higher career satisfaction, the better employee performance. Performance allowances have a positive and significant effect on employee performance, so it can be interpreted that the better the performance allowance, the higher the employee performance. Interpersonal communication has a positive and significant effect on employee performance so that it can be interpreted that the smoother the interpersonal communication is carried out, the better the employee performance. The results of the analysis of mediating variables using the Sobel test found that career satisfaction can mediate the effect of performance allowances on employee performance. This proves that career satisfaction is a mediating variable from the effect of performance allowances on employee performance. Career satisfaction can mediate the effect of interpersonal communication on employee performance. This proves that career satisfaction is a mediating variable from the effect of interpersonal communication on employee performance.

Natalina Perangin angina; Kamelia Sinaga; Imran Saputra Surbakti

Jurnal Ilmu Kesehatan dan Gizi 2023 Pusat Riset dan Inovasi Nasional

Mortality and morbidity in pregnant women is a serious problem for the world. The causes of maternal death are quite complex problems, which can be classified based on reproductive factors, obstetric complications, health services and economics. The government program, namely early initiation of breastfeeding or breastfeeding after giving birth for the first time, can provide many benefits for babies and mothers so that maternal and infant mortality rates can be reduced with the early initiation of breastfeeding program. This study aims to determine the effect of early initiation of breastfeeding on stopping post partum bleeding at the Tiganderket District Health Center. Tiganderket, Karo Regency. This type of research is quantitative research using a pre-designed experiment with a statistical comparison group approach / control group design only post test, and analyzed using an independent t test. Data collection uses primary and secondary data. The respondents of this research were 16 mothers who gave birth at the Tiganderket District Health Center. Tiganderket, Karo Regency The results of this study show that the average number of fourth stage blood deliveries between mothers who were given early breastfeeding initiation and mothers who were not given early breastfeeding initiation was obtained where p=0.000 so p<0.005, then Ho was rejected and Ha was accepted ..The conclusion is that there is an effect of early initiation of breastfeeding on stopping post partum bleeding at the Tiganderket District Health Center. Tiganderket, Kab. Karo in 2023

Zahra Dwi Wardhania; Agussalim Burhanuddin

Ocean Engineering : Jurnal Ilmu Teknik dan Teknologi Maritim 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

The Coral Triangle, situated in the western Pacific Ocean, is famous for its exceptional natural wealth and abundant coral reefs, earning it the title of the "heart" of the world's coral reefs. This article emphasizes the significance of coral reef conservation within the Coral Triangle and explores the potential of cultural diplomacy in bolstering regional cooperation for conservation efforts. Through a literature review, the research aims to understand the role of cultural diplomacy in preserving coral reefs in this region, identifying gaps in knowledge for further investigation. Findings suggest that cultural diplomacy is pivotal in coral reef conservation by fostering international collaboration, raising awareness, and safeguarding traditional knowledge. Additionally, it aids in addressing ecological and economic challenges by promoting regional cooperation and sustainable tourism practices in the Coral Triangle. The research underscores the importance of cultural diplomacy and regional collaboration in preserving local heritage and ensuring environmental sustainability within the Coral Triangle, stressing the necessity of unified efforts to manage and protect coral reef ecosystems.

Kevin Kurniawansyah; Noneng Marthiawati; Hetty Rohayani; Hafiz Nugraha

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

At present, the Industrial Revolution 4.0 is not only happening in the industrial world but also in government agencies that apply technology to fulfill service needs to the community. The government is expected to answer all community needs by providing the best services based on information technology. One of them is the Jambi City Public Complaint Information System Applications or Online-Based Jambi City Community Complaint Application (SiKesal) is a form of information technology-based service application for incoming public complaints dominated by infrastructure, roads, drainage, cleanliness, street lights, clean water, and parking problems and about damage to be repaired. With the public complaint report, it will not be followed up by the relevant OPD admin, so it is necessary to train how to use the SiKesal application for OPD Admins in Jambi City so that each OPD admin knows what to do. On this basis, in the community service program (PkM) activities on this occasion, assistance in using the SiKesal application for OPD admins in the Jambi City which is one of the right solutions for the government to improve government services to the community so that public satisfaction and trust in the government can increase.

Ari Kristiningsih; Khoerudin Wittriansyah; Hety Dwi Hastuti; Theresia Evila PSR; Jenal Sodikin +2 more

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2023 Fakultas Teknik Universitas Maritim AMNI Semarang

Banjarwaru Village known as bamboo crafts village. Originally it was just a household product, it began to develop into a product that has aesthetic value. Sales of handicraft products are also starting to grow, they are starting to spread to other areas. Then the problem arises, namely inconsistent sales levels. To overcome this problem, the Cilacap State Polytechnic carried out Community Service activities by conducting Focus Group Discussion (FGD) activities by inviting resource persons from business actors to discuss with Banjarwaru village craftsmen. The aim of this activity is that Banjarwaru village craftsmen can find solutions to increase the level of sales of their craft products. From the results of the FGD, it was found that steps that can be taken to increase sales levels are carrying out business legality, building networks with the government, consumers, and fellow business actors, and increasing promotions through digital platforms.

Asmirati Yakob; Lina Alfiyani; Yuli Kusumawati; Avi Arya Buana Jaya Putra; Kristofara Karolina Kewa

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Health services which is execllent is able to refer to prime levels that are implemented on basis of service and code of ethics. Those will create a satisfaction for each patient. To measure the quality of service, there are several references, including; tangibles, reliability, empathy, assurance, and responsiveness. This study investigated the correlation between service quality and outpatient satisfaction at Manguharjo Lung Hospital (RS Paru Mangunharjo), Madiun, East Java. All the specimens in this research were outpatients where purposive sampling is used to determine the research sample. Data Accomodation technique is carried out by questionnaire. The  output of the research, from 80 respondents asked about the relation between service quality and outpatient satisfaction at Manguharjo Lung Hospital, it can be concluded that there are dealings among Reliability, Assurance Tangibles, Empathy, and Responsiveness. The outcome of this research is ecpected to contribute theoritically such escalating quality development especially in public institutions, namely hospitals. Practically, It can be a consideration in arranging the policies that relate about hospital service particularly for outpatient service cases.

Mohd Alimin; Ni Putu Rita Jeniyanti; Leni Sri Wahyuni

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Management Of External Radiotherapy Irradiation In Vaginal Cancer Using Intensity Modulated Radiation Therapy (IMRT) Technique At The Cancer Center Radiotherapy Santosa Hospital Bandung Kopo. Vaginal carcinoma constitutes approximately 2% of all malignant neoplasms that occur in the female genital tract. Vaginal carcinoma can arise from various types of cells within the vaginal wall and is often associated with risk factors such as exposure to certain carcinogens (8). Cancer is one of the main causes of death throughout the world. Based on GLOBOCAN data, the International Agency for Research on Cancer (IARC) in 2018, deaths caused by cancer reached around 9.5 million people, with 60% of cancer deaths in Asia. (7) Radiotherapy is a cancer treatment approach that uses light. ionizer to damage tumor cells while maintaining the integrity of surrounding healthy tissue. The main focus is to eliminate as many cancer cells as possible while reducing the negative impact on normal tissue around the tumor area. (20) There are several treatments for patients suffering from vaginal cancer, namely surgery, radiation, brachytherapy, and  external radiation based on the size and stage of the tumor suffered by the patient. (3) Based on the book "Target Volume Dileniation And Filed Setup" (a practical guide for conformal and Intensity-Modulated Radioation Therapy), Arno.J, (2013: 201), all vaginal cancer patients who undergo radiation using the IMRT technique must simulated in a supine position and the patient's legs straight with a thermoplastic immobilization mask and adjusted immobilization of the upper and lower body (16).

Alwi Pratama Putra Siregar; Nurlaila Nurlaila; Atika Atika

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this research is to determine the effect of short-term receivables and debt on income at PT. Astra International Tbk. This research shows that there is a discrepancy between theory and financial reports at PT. Astra International Tbk. In 2020 and 2021, income decreased, receivables increased in those years, namely 2020 and 2021, while income decreased, and short-term debt increased in 2018 and 2021, and income also increased. The formulation of the problem in this research is whether short-term receivables and debts have an effect on income at PT. Astra International Tbk. The discussion in this research is related to the field of accounting which discusses financial report analysis. The theory used in this research is regarding company income, namely the company's ability to fulfill its short-term obligations, receivables, namely company claims to other parties whose maturity is less than one year, and short-term debt, namely the company's obligations to other parties which must be paid immediately within a period of time. less than one year. The type of research used in this research is quantitative research. The data source used is secondary data obtained via the website www.idx.co.id. Data processing in this research was carried out using SPSS version 23. Data analysis techniques used descriptive tests, normality tests, linearity tests, classical assumptions, hypothesis testing, and multiple linear regression analysis. The results of this research show that there is a partial influence between the receivables variable and the income variable with a calculated t value of 3.264901 > ttable with a value of 2.026192. Partially, short-term debt has an effect on income with a calculated t value of 15.93768 > t table with a value of 2.026192.  

Desi Lestari; Nurbaiti Nurbaiti; Arnida Wahyuni Lubis

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

This research aims to determine the application of accounting information systems to the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency and to determine the effectiveness of cash internal control in broiler chicken farming businesses in South Labuhanbatu Regency which is running effectively. The type of research used in this research is descriptive qualitative research. The type of data used in this research is primary data and secondary data obtained from broiler chicken farming businesses in South Labuhanbatu Regency. Data collection techniques were carried out using documentation and interview techniques. The results of this research indicate that the application of the accounting information system to the effectiveness of internal cash control in broiler chicken farming businesses in South Labuhanbatu Regency is considered effective, however, there are still shortcomings in the system which still exist in some manual parts. The effectiveness of internal cash control does not fully use computers but there are still manual ones, and the obstacles experienced when recording financial reports in broiler chicken farming businesses in South Labuhanbatu Regency are that sometimes it is still difficult for outside parties to accept and understand because they do not fully use the system. accounting information.