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Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal dalam prosedur penyelesaian pembiayaan bermasalah pada PT. Bank Muamalat Indonesia. Tinjauan literatur mengenai pembiayaan bermasalah dan solusi pembiayaan bermasalah disajikan secara rinci. Metode penelitian yang digunakan peneliti adalah penelitian deskriptif kualitatif. Kajian ini memberikan gambaran mengenai permasalahan yang ada. Hasil penyelidikan ini adalah pengendalian internal yang diterapkan di PT. Bank Muamalat Indonesia cukup bagus, namun ada beberapa hal yang perlu diwaspadai. Dalam menyelesaikan pembiayaan bermasalah, sudah sepatutnya dan perlu mengikuti prosedur yang ada serta menggunakan pendekatan Soft Approach dan Hard Approach untuk melakukan pendekatan kepada nasabah dalam mengelola atau memantau pembiayaan bermasalah. Upaya ini dilakukan untuk meminimalisir terjadinya pembiayaan (kredit) bermasalah dan memberikan tanggung jawab yang lebih besar kepada nasabah atas pinjamannya.

This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

The background of this research is that there are still many employees of Perum Jasa Tirta II who have not been able to provide brilliant ideas into the operational performance of the company. This can be seen because there are several work processes that are less effective and efficient, therefore it is very important for Perum Jasa Tirta II to further improve Innovative Work Behavior. From a total of 947 employees, it is estimated that only some employees have developed their innovations, then the results of the innovation development of some of these employees resulted in 14 applications and service websites that have been implemented at Perum Jasa Tirta II from the standard number of applications and which should be 26. This research using a quantitative research model, data were collected using a questionnaire technique with 90 respondents, the test method used IBM SPSS 26. The results showed that Cyberloafing had a significant negative effect on Innovation Work Behavior in Perum Jasa Tirta II employees and Leader Member Exchange had a significant positive influence significant effect on Innovation Work Behavior among employees of Perum Jasa Tirta II.

The purpose of this research is to provide suggestions to help students become more disciplined. This research uses a descriptive qualitative approach. Teachers and students at SMA N 1 Tanjung Mutiara were used as research subjects. We used interview and observation techniques to collect data. Research findings include the strategy for developing discipline at SMA N 1 Tanjung Mutiara as follows: making a mission statement, vision statement and educational goals. regardless of the rules that apply at school. Because developing superior discipline requires applying that discipline both in the classroom and outside the classroom. The discipline of the children of SMA N Tanjung Mutiara is proof of the successful implementation and results of the program. grows in terms of self-control in behavior and friendships and study habits. There are more people who apply discipline well at school than those who don't, but there are still many people who do not apply discipline according to the school's wishes.

This study aims to describe the stages of development and feasibility of teaching materials assisted by the Filmorago application for class VII description text material. The use of the Borg and Gall model in this study modified by Sugiyono, namely through the potential and problem analysis stage, data collection, product design, design validation, revision and trial stage. The validation stage included material expert lecturers and media expert lecturers to evaluate the feasibility of the material and the feasibility of the media. The sample of this study was 31 students of class VII of SMP Swasta Musyawarah Perbulan. Data collection techniques with interviews and questionnaires. The research instrument is a questionnaire sheet for validation of material experts and media experts using Likert scale calculations. Data analysis using qualitative descriptive analysis. The research shows that the product of the teaching material for description text assisted by the Filmorago application gets research results with the criteria "Very Good" with an average of 90%, with the results of the material expert validator of 85% with Very Good criteria" As well as the results of the media expert validator of 90% with the criteria "Very Good" The results of the product trial received a score from the teacher of 96% with the criteria "Very Good" and a student assessment of 90% with the criteria "Very Good". Therefore, class VII description text-assisted teaching materials are very feasible to use in learning.

of this research entitled "Analysis of Balance and Arm Muscle Power with Discus Throwing Ability in Class X Students of SMA Negeri 1 Bandar Bener Meriah Regency.". This study aims to determine the relationship between balance and arm muscle power and discus throwing ability in Class X students of SMA Negeri 1 Bandar, Bener Meriah Regency. . This research uses a quantitative approach with a type of correlation. The population in this study were all Class X students of SMA Negeri 1 Bandar, Bener Meriah Regency. For this research sample, the author determined the total sampling sample, that is, the total sample was 23 people. Data collection techniques are: (1) balance test using the modified bass test (2) arm muscle power test and (3) discus throwing ability test. The data analysis technique used is correlation. From the results of data analysis, research results were obtained, namely: (1) there was a positive and significant relationship between balance and discus throwing (r = 0.61), arm muscle power contributed 32.46% to discus throwing ability. (2) there is a positive and significant relationship between balance and discus throwing ability (r = 0.75), arm muscle power contributes 55.862% to discus throwing ability, and (3) there is a positive and significant relationship between balance and muscle power arm together with disc sheet ability (r = 0.78). Balance and arm muscle power contribute 63.84% to discus throwing ability together.

Technological progress is developing very rapidly nowadays, of course it cannot be separated from the contribution of experts to the philosophy of technology, one of whom is Don Ihde. This research discusses changes in technology and Don Ihde's contribution to the Philosophy of Technology. This research method is qualitative through literature study in the form of published books and journals. The aim of this research is to find out what reproductions and contributions have been realized by Don Ihde. The method used in this research is literature study by reviewing and then analyzing several published books and journals to get an answer to a problem. The findings of this research are very necessary to provide an explanation of Don Ihde's contribution to the philosophy of technology. According to Don Ihde, humans cannot be separated from technology

This research aims to provide a solution to the importance of literacy in the digital era, to explain the importance of literacy in the digital era in dealing with hoaxes or false information on social media as well as strategies for increasing literacy in the digital era. Hoaxes can have a very detrimental impact, both on individuals and society as a whole. Therefore, it is important for people to always check the veracity of information before sharing it or taking action based on that information. With digital literacy, people can understand and manage information spread on social media. The research method used is a qualitative method with a library research approach. The literature study method involves collecting data by understanding and studying theories from various literature that are relevant to the research subject. Literacy in this digital era is the key to overcoming various challenges. Digital literacy is important in dealing with hoaxes, including the ability to identify hoaxes, evaluate the authenticity of information sources, understand the context of information, use tools, question information, and maintain online privacy and security. Digital literacy helps individuals become more intelligent, critical and responsible in consuming and disseminating information in the digital world.

The family is the first and main environment for a child to receive education, guidance and instill different values ​​and norms and develop various behaviors that are important for personal life, family and the environment. Parental division will lead to arguments and anger so that these emotions will tend to dominate the child's emotions. Based on the explanation above, researchers are interested in studying the impact of parental divorce on children's character. This research seeks to reveal how character formation influences children's psychology from the impact of parental divorce. In this research, descriptive qualitative methods were used. because to explore a particular case by conducting data mining to understand the case in detail (Tobing, H. et al., 2016). Researchers try to understand events or phenomena regarding the impact of parental divorce on the formation of children's character. According to Moh. Nazir (1988).

Economic stability created price stability, because a stable economy could result in low or affordable costs for the community. One indication of economic stability was inflation. Meanwhile, the Consumer Price Index was an important indicator of the financial market and was a general indicator of the level of inflation in Indonesia. For this reason, this research aimed to analyze the influence of the monthly consumer price index on monthly food inflation in Cilacap Regency. The data used in the research came from the Cilacap Regency Central Statistics Agency, which was then analyzed using a simple regression analysis method. The results of the analysis showed that there was no significant influence between the monthly consumer price index and monthly inflation. This was because the CPI was one of the indicators was used to measure the level of inflation. Changes in the CPI over time described the rate of increase (inflation) or rate of decline (deflation) of goods and services.

Business has an important role in society. One of significant factor influencing the sustainability of a business is through business networks. With the establishment of business networks, information can be spread quickly (Wiharjo, 2012). Business networking is very important for business, including printing business. Printing is an attempt to mass produce writing and images using a printing press. (Nggaibo, 2021). Printing business is one of the fastest growing businesses. CV. Aslan Grafika is a printing business located in Banjaran, Bandung, West Java. The reason the author conducted Business Network research on CV. Aslan Grafika because author is interested in marketing strategies undertaken by CV. Aslan Grafika thus became the pioneer of printing in Banjaran area which provides many printing services. This research aims to determine the business network used in CV. Aslan Grafika and how the influence of this business network on the performance of printing, especially manufacture and sale of books du'a Hajj and umrah which is the main highlight of the author in this study. The type of research used is descriptive qualitative. The data source used consists of primary and secondary data. Data collection techniques are interview techniques. Data analysis techniques used are qualitative data analysis techniques.

As the times evolve and consumption rates increase, waste management has become one of the primary challenges faced by communities, particularly in the Rw 02 Gunungsari Surabaya area. In an effort to address the negative impacts of production and waste disposal, the city government, especially the Dinas Lingkungan Hidup Surabaya, has initiated the MBKM KZW ( Zero Waste Village ) as an innovative and sustainable solution. Zero Waste is not just a slogan, it is a lifestyle that teaches us to change consumption paradigms and appreciate natural resource. One of the main pillars of the Zero Waste movement is waste reduction. This involves awareness of the sources of waste around us and concrete steps to minimize it. From reducing the use of single-use plastics to choosing products with eco-friendly packaging, every small action has positive impact on the environment. The key to the success of the KZW program is collaboration and active involvement of various stakeholders. This is includes the Dinas Lingkungan Hidup Surabaya, the community of Rw 02 Gunungsari Surabaya, and students from the Universitas 17 Agustus 1945 Surabaya, working together to reduce waste. Innovation in waste management needs to be encouraged. Adopting a Zero Waste lifestyle is not an easy task, but with awareness, education, and sustainable actions, we can collectively create positive change towards a more sustainable and environmentally friendly future. Zero Waste is not just about minimizing waste, it is also about maximizing our potential to live in harmony with nature.

The waste problem not only threatens environmental conditions, but also has serious social and economic impacts in many regions in Indonesia, including the city of Surabaya. This dedication is carried out with the aim of reducing volume and realizing a zero waste paradigm in dealing with global waste problems. The Surabaya City Zero Waste Village Program was realized through outreach to provide awareness for residents to reduce the use of organic and inorganic waste. Apart from that, socialization was also carried out regarding organic waste processing which aims to convert organic waste into compost using Compost Bags, increasing public knowledge about organic waste management and reducing waste from rubbish dumps. This activity includes preparing activity planning, preparation, implementation and evaluation, as well as direct training regarding making compost fertilizer and using Compost Bags. Evaluation is carried out to ensure the success of activities and identify obstacles faced in the process of making compost fertilizer. The Zero Waste Village Program in RW 06 Menur Pumpungan Surabaya in increasing community understanding about managing organic waste into compost using Compost Bags has been successfully implemented with the support of the residents.

Most of the residents of RW 01 Gunung Anyar Tambak Village, Gunung Anyar District, Surabaya, make a living as fishermen. Shrimp paste is the main product for micro, small, and medium enterprises (MSMEs) in the area, made from fish and shrimp. The sale of shrimp paste MSMEs in the area is limited to promotion through WhatsApp or simply word of mouth, so there is a need to develop MSMEs to improve the local economy. In the activity of the SDG’s KKNT Work Program for Group 1 of Gunung Anyar Tambak Village, MSMEs are developed by obtaining NIB (Business Identification Number) and PIRT (Food and Beverage Production Permit). By obtaining NIB, the business will be legally guaranteed to meet the requirements for Business and Commercial or Operational Permits. The function of PIRT itself is to increase customer confidence, as product safety and quality are ensured.

This study delves into the intricate interplay of social, religious, and academic facets within the Maritime Institute Jakarta (STIP Jakarta), specifically focusing on Semester 1 cadets enrolled in the international programme. The research centres on the competencies of 200 randomly selected cadets, examining their proficiency in computer literacy while scrutinizing the influence of social and religious perspectives on their pursuit of an international maritime education. This investigation aligns with the International Maritime Organization's (IMO) Standards of Training, Certification, and Watchkeeping (STCW) framework, emphasising the paramount importance of English communication skills for future global officers. Maritime Institute Jakarta (STIP Jakarta), renowned for producing a substantial number of qualified seamen, deck officers, and engine officers, offers applied bachelor's degrees in Nautical, Technical, and Port and Shipping Management majors. Cadets, hailing from diverse regions across Indonesia, incorporate Bahasa Indonesia and their traditional languages into their daily lives. However, the demand for international and global proficiency necessitates fluency in English communication. The research methodology adopts a qualitative approach with a focus on descriptive analysis. By investigating the social and motivational empowerment aspects, the study aims to uncover the intricate dynamics that influence the cadets' journey. Attention is given to the prayers and expectations of parents, reflecting on the cadets' plans and aspirations to become exceptional seafarers. The qualitative lens employed in this study allows for a nuanced understanding of the cadets' experiences, exploring the multifaceted dimensions of their educational journey. This research not only contributes to the understanding of computer literacy among maritime cadets but also sheds light on the socio-religious context that shapes their educational pursuits. The findings are anticipated to inform educational policies, curriculum development, and support systems tailored to the unique needs of maritime cadets in an international setting.

By using literature studies/literature research, this article discusses how programming algorithms can be applied to the Internet of Things (IoT). The purpose of this article is to explain the function of algorithms in Internet of Things (IoT) programming and several examples. IoT is a concept where various devices and objects can connect and communicate with each other via the internet network. After data is collected through text study, content analysis techniques are used to analyze it. Literature studies show that programming algorithms must be applied to the Internet of Things to ensure efficient collection, analysis and use of data from connected objects. Programming algorithms are widely used for data prediction and analysis, network management, data collection and processing, security, and optimization of communication between IoT objects. Internet of Things developers and researchers should pay attention to the importance of implementing appropriate programming algorithms in their systems because these algorithms enable IoT to optimize the use of resources such as bandwidth, memory, and energy. Efficient algorithms enable smarter data analysis and better data security.

This study delves into the intricate interplay of social, religious, and academic facets within the Maritime Institute Jakarta (STIP Jakarta), specifically focusing on Semester 1 cadets enrolled in the international programme. The research centres on the competencies of 200 randomly selected cadets, examining their proficiency in computer literacy while scrutinizing the influence of social and religious perspectives on their pursuit of an international maritime education. This investigation aligns with the International Maritime Organization's (IMO) Standards of Training, Certification, and Watchkeeping (STCW) framework, emphasising the paramount importance of English communication skills for future global officers. Maritime Institute Jakarta (STIP Jakarta), renowned for producing a substantial number of qualified seamen, deck officers, and engine officers, offers applied bachelor's degrees in Nautical, Technical, and Port and Shipping Management majors. Cadets, hailing from diverse regions across Indonesia, incorporate Bahasa Indonesia and their traditional languages into their daily lives. However, the demand for international and global proficiency necessitates fluency in English communication. The research methodology adopts a qualitative approach with a focus on descriptive analysis. By investigating the social and motivational empowerment aspects, the study aims to uncover the intricate dynamics that influence the cadets' journey. Attention is given to the prayers and expectations of parents, reflecting on the cadets' plans and aspirations to become exceptional seafarers. The qualitative lens employed in this study allows for a nuanced understanding of the cadets' experiences, exploring the multifaceted dimensions of their educational journey. This research not only contributes to the understanding of computer literacy among maritime cadets but also sheds light on the socio-religious context that shapes their educational pursuits. The findings are anticipated to inform educational policies, curriculum development, and support systems tailored to the unique needs of maritime cadets in an international setting.

By using literature studies/literature research, this article discusses how programming algorithms can be applied to the Internet of Things (IoT). The purpose of this article is to explain the function of algorithms in Internet of Things (IoT) programming and several examples. IoT is a concept where various devices and objects can connect and communicate with each other via the internet network. After data is collected through text study, content analysis techniques are used to analyze it. Literature studies show that programming algorithms must be applied to the Internet of Things to ensure efficient collection, analysis and use of data from connected objects. Programming algorithms are widely used for data prediction and analysis, network management, data collection and processing, security, and optimization of communication between IoT objects. Internet of Things developers and researchers should pay attention to the importance of implementing appropriate programming algorithms in their systems because these algorithms enable IoT to optimize the use of resources such as bandwidth, memory, and energy. Efficient algorithms enable smarter data analysis and better data security.

increasingly fierce business competition in the realm of e-commerce causes business people to implement the right strategy, improve service quality, and manage good relationships with consumers. Technology has changed the way businesses operate in recent decades. Rapid technological innovation has provided new opportunities for businesses to grow and develop. This needs to be done by a company as an effort to maintain loyalty customers as well as acquiring new customers. Good product quality is indeed an important factor to be able to increase company sales. However, there are other things that you should pay attention to, namely establishing good relationships with customers it is undeniable that customers are one of the factors that will affect the condition of your business. If you don't have customers, then you won't get any income. Therefore establishing a good relationship with customers becomes important for the sustainability of the company. By definition, a customer relationship is a marketing strategy that retains and manages customers to make repeat purchases. Customers that you have successfully attracted must be managed as well as possible so as not to switch to competitors. The more customers you have, the better the impact on business development. The way this is done is to manage it in such a way that it encourages purchases repetitive and prevents them from switching to competitors.this can also be done by providing answers and solutions to problems owned by customers. Customer relationship practices help salespeople automate sales activities with a customer relationship strategy, you know when to reach out to your sales prospects, what to say, and how to say it.