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Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

Online buying and selling is a buying and selling practice that makes it very easy for both parties to carry out transactions, this is because online buying and selling transactions can be carried out without face to face. But often this convenience is utilized by irresponsible parties, so that it can harm other parties. Nevertheless, online buying and selling is very popular and has become a habit in shopping by the Indonesian people. So in this study, researchers used the perspective of the Shafi'i madzhab in examining the law of online buying and selling.

The development of modern times can affect several factors including health. Even in choosing a partner, you must really know the condition of your partner. The practice that is developing in the District of Jambesari Darus Sholah is injecting TT (Tetanus Toxoid). However, in reality, not all prospective brides carry out TT injections. Therefore, how is the practice of implementing TT injections for prospective brides in the District of Jambesari darus Sholah Bondowoso and to what extent is it important or urgent that TT injections (Tetanus Toxoid) are carried out.This research method uses a type of field research (Field Research). Collecting data using observation techniques, interviews and documentation. By utilizing midwives/nurses, KUA and prospective/bride brides as subjects to provide information related to TT injections in Jambesari Darus Sholah District.Based on the results of the study, it can be concluded that the practice of implementing TT injections is not done by all prospective brides due to several factors: not knowing the importance of TT injections, no advice from KUA and any party, and fear of injections. The urgency of injecting TT from the perspective of Maqashid Syariah can be seen from the concepts of  لَاضَرَرَوَلَاضِرَارَand saad ad-dzari'ah with these two concepts supporting kulliyatul khamsa which in this case emphasizes more on hifdz nafs and hifdz nasl. In this case, it can minimize death in mother and child.

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.

Medical aesthetic tourismberkembang pesat beberapa tahun terakhir. Kajian terhadap perlindungan hukumnya perlu diperdalam agar tren ini dapat memberikan rasa aman bagi pelakunya. Tujuan artikel ini untuk mengkaji dan menganalisis Perlindungan Hukum medical aesthetic tourism. Jenis penelitian ini termasuk penelitian doktrinal yang mengacu pada sumber data primer, sekunder dan tersier, dengan teknis analisis data interaktif. Hasil kajian menunjukkan perlindungan hukum medical aesthetic tourism terkait pada standarisasi pelayanan medik, standar keamanan produk, asuransi, litigasi risiko medik selama tindakan dan perawatan.  Perlindungan hukum ini dikaji dengan perspektif Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945, serta hukum internasional yang terkait.Ulasan literatur naratif ini berfokus pada masalah perlindungan hukum wisatawan yang mendapatkan perawatan medical aesthetic tourism di luar negeriKata Kunci : Perlindungan Hukum, Medical Aesthetic, TourismABSTRACTMedical Aesthetic Tourism shows significant growth in recent years. A study on its law protection should be conducted more in-depth to enable this trend to give the feeling of secure to its actors. This article aimed to study and to analyze Law Protection of Medical Aesthetic Tourism. This study was a doctrinal research referring to primary, secondary and tertiary data sources, with interactive technique of analyzing data.  The result showed the Law Protection of Medical Aesthetic Tourism related to medical service standardization, product security standard, insurance, medical risk litigation during action and treatment. This law protection is studied from the perspective of Pancasila and Republic of Indonesia’s 1945 Constitution, and related international law. This narrative literature review focused on the problem of law protection for the tourists getting Medical Aesthetic Tourism treatment abroad.

The Industrial Revolution 4.0 has changed the human perspective in interacting and doing business  fundamentally. Business systems that are transformed into online systems have an impact on the way humans conduct financial transactions. Principles contained in Industry 4.0. provide an illustration that interconnection with the internet and good data security will result in the provision of fast information to produce decisions. The study uses a literature study approach that examines data and information from journals, textbooks, and  he internet to conduct a deeper study of the application of industry principles 4.0 to financial transactions and accounting. based on the results of the study concluded that the financing transaction media had developed into the Fintech industry and the transaction system in the form of a payment gateway. The large number of financial transactions with the payment gateway system requires companies to do IT Spending intangible asset in the form of Big Data and Cloud Computing security systems. The technology provides benefits for the  company in terms of data analysis and provision of information to speed up the decision making process and secure storage systems and affordable costs. Through the information technology media, it will facilitate management to make decentralized decision making.

The aim of the research is to find an empirical evidence concerning the implementation of customer perspective of Balanced Scorecard (BSC) in Assalaam Islamic Modern Boarding School Surakarta (AIMBS Surakarta). It is a case study research. Qualitative research design is conducted using semi-structured interviews with 27 members from different stakeholders. Research findings showed that customer perspective of BSC and attributes in strategy map of BSC have been implemented well in AIMBS Surakarta. Besides, the research found supporting factor of implementation of customer perspective of BSC in AIMBS Surakarta, namely: strong commitment from management to adjust the change. The limitation of the research is that the research findings can not be generalized. For future research, it is suggested that the researcher will add the numbers of research object so that the generalization of the research findings can be achieved. Thus, it will give clearer description about implementation of customers perpective of BSC in Islamic boarding schools

The application of sanctions for children is not the same as the application of sanctions for adults, criminal sanctions imposed on children are based on justice, truth, welfare, and the child's future, children have special characteristics and characteristics that require guidance in order to ensure their physical and mental growth as a whole. , harmonious and balanced because children are the most important pillar in determining the fate of the nation and state in the future. An addict or narcotic abuser from a legal perspective is also a criminal offender. In this study, the authors raised several problems, namely How to Implement Criminal Sanctions Against Children of Narcotics Abusers and How Judges Considerations in Deciding Narcotics Abusers in Decision No.18 / Pid.Sus-Anak / 2016 / PN Smg. The research method used in this research is in concreto. This writing aims to explain the Application of Criminal Sanctions Against Narcotics Abuse Children and Judge Considerations in Dropping Decisions Against Narcotics Abuse in Decision No.18 / Pid.Sus-Anak / 2016.PN Smg, the defendant is sentenced to sanctions for actions namely by medical rehabilitation and social rehabilitation . The sanctions obtained by narcotics criminal offenders in decision No.18 / Pid.Sus-Anak / 2016 / PN Smg are in accordance with existing regulations in Indonesia, apart from being accompanied by a person / guardian, the defendant is accompanied by a legal advisor, namely Rizka Abdurrahman SH, MH, during the examination process of the defendant did not receive discriminatory treatment / distinction, the judge in passing the verdict for the defendant has considered things that are burdensome and lighten and consider everything that is best for the child.   Keywords : Children, Narcotics, Abuse, Application of Criminal Sanctions

Based on analysis in this research, shows that: First, The Mechanism of Filling the Deputy Head of Region is done in the perspective of Government Regulation Number 49 of 2008 regarding the third amendment to Government Regulation Number 6 Year 2005 regarding the Election, Approval, Appointment and Dismissal of Regional Head and Deputy Head of Region, Second, The direct impact to the community due to the absence of a deputy head of the region can be seen from the heavy workload of regional heads in managing local governments that have many problems where it can not be resolved without the help of a representative, so that many services and development will be disrupted.

The purpose of this article is to describe Corporate Social Responsibility(CSR) Disclosure using postmodern perspectives, Lyotard’s and Jean Baudrillard’s thinking. From Lyotard’s thinking, CSR disclosure can be viewed as grand narration used to camouflage real social and environmental problems.CSR disclosure guideliness arranged by Global Reporting Initiative (GRI) is a form of universalims that strongly opposed by postmodernism. CSR disclosure practices that accommodate Indonesian cultures and values will be able to break grand narration in CSR disclosure. From Baudrillard perspective, CSR disclosure can be viewed as simulacrum. The simulacrum is shown by (a) the disconnect between reality and its representations, especially the lack of tranparancy in negative business impact disclosures; (b) The control and manipulation of information, and (c) the proliferation of misleading images. To break the CSR disclosure simulacra, it takes CSR concept that based on love, which are love to God, love to human being and love to nature.  Keywords: corporate social responsibility disclosure, posmodernism, grand naration, simulacra

Smart City adalah skonsep tata kota yang mengoptimalkan teknologi informasi dan digital untuk meningkatkan kesejahteraan dan kebahagiaan masyarakat, serta meningkatkan layanan Pemerintah. Kota Pekalongan sedang berupaya untuk mempersiapkan diri dalam proses implementasi Smart City. Dalam referensi diketahui bahwa salah satu indikator kesiapan implementasi Smart City adalah Smart Governance, yang terdiri atasi empat indikator utama yaitu Participation in decision-making, public and social services, Transparent Governance, political strategies and perspectives. Dari keempat indikator tersebut diperjelas ke dalam indikator operasional yang lebih mudah diukur secara kuantitatif. Oleh sebab itu metode penelitian dipilih mix research methods karena data yang diperoleh dilakukan melalui cara kualitatif dengan wawancara kepada narasumber. Hasil data dikelola dan diolah menggunakan cara kuantitatif. Cara kuantitatif tersebut adalah metode Fuzzy Inference System (FIS) Mamdani. Dari keempat indikator utama diturunkan menjadi 21 variabel input Hasil yang diperoleh adalah tingkat kesiapan Kota Pekalongan dalam mengimplementasikan Smart City dari Perspektif Smart Governance adalah 1,5 (Sedang).

This study explores the relevance of women’s position in leadership within the contemporary context by considering the roles of women throughout history as well as the values underlying perspectives on leadership in modern society. Through a critical analysis of biblical texts, particularly in the Old Testament, this journal seeks to understand how female figures in the Bible, namely Deborah, Ruth, and Esther, influence perceptions of women in leadership. The findings of this study provide profound insights into the relevance and challenges faced by women in pursuing leadership careers in the contemporary era. In the modern context, women still face a number of challenges that hinder their progress in attaining leadership positions. Some of these challenges include gender inequality. The importance of gender equality in the modern context can also be seen from the relevance previously mentioned regarding the position of women in contemporary leadership. This study highlights the importance of understanding and encouraging women’s participation in leadership as an integral part of creating a just, inclusive, and sustainable society. Gender equality is not only about providing equal rights to all individuals, but also about recognizing and appreciating the diverse contributions of all people, regardless of gender.  

This study aims to investigate the effect of strategic performance measurement system on managerial performance that isdirectly tested through four variables; job relevant information, role ambiguty, role conflict and role overload. This studyused the perspective of goal setting theory and role theory in explaining inter-variable relationship. Data collected in thissurvey was primary data from 329 functional managers of state-owned transportation companies under the auspices ofMinistry of State Owned Enterprise. Samples were taken using stratified random sampling. Of 329 questionnaires, 264were used in this research with respon rate of 80,55%. Data analysis was conducted using structural equation models inLISREL 8,5. The result of statistictic test indicated that strategic performance measurement system was, but notsignificantly, associated with managerial performance. Further findings indicated that strategic performance measurementsystem was significantly associated with job relevant information, but no association was found with role ambiguity.However, strategic performance measurement system was significantly assosiated with role conflict and role overload.Furthermore, the result of research test indicated that job relevant information was not associated with role ambiguty; roleconflict and role overload, but significantly associated with managerial performance. Based on the result, it can beconferred that role ambiguity was positively related and had a significant impact on managerial performance. In the otherhand, role conflict and role overload are positvely but not significantly assosiated with managerial performance.The resultof the role test of mediating variables has shown that job relevant information, role ambiguity, role conflict and roleoverload significantly mediated the effect of strategic performance measurement system toward managerial performance.Keywords : Strategic Performance Measurement System, Job Relevant Information, Role Stress Characteristic andManagerial Performance

Lecturer certification is a process and forms of recognition of a faculty member associated with qualification, competenceand contribution that deserve to be called a professional lecturer. This study aims to empirically examine the effect ofcertification on faculty members in the perspective of performance measurement systems to psychological empowermentand mental model building and subsequent impact on the performance of the lecturer. The research model was built on thebasis of goal setting theory. We collected data using a mail survey on lecturers who have been certified in the province ofSouth Sulawesi, Indonesia. The selection of respondents was based on the consideration that the respondent hasexperienced the whole certification process and have benefited directly and carry out the legal consequences of thecertification. Data analysis was conducted using structural equation modeling. The results showed that the measurementsystem on lecturers certification have both positive and significant relationship to the dimensions of psychologicalempowerment and the mental models. Further more, mental models have positive and significant influence on theperformance of the lecturer. Similarly, the dimensions of psychological empowerment were positively related to managerialperformance, but only the dimension of meaning tha thave a significant effect. The research findings reveal importance ofbehavioral aspects in deciding lecturer certification systems during the certification process and the implementation.Further more, this paper contributes to the literature on lecturer certification, performance measurement systems, andmental models.Keywords: lecturer certification, performance measurement systems, mental model, and psychological empowerment,lecturers’ performance

The objective of this paper is to discourse critical paradigm to respond economic globalization, especially in higher education liberalization.  Higher Education liberalization is employed by World Trade Organization (WTO), firstly  is introduced concept of higher education corporatization. Corporatization is one of implementation strategy of New Public Management (NPM) in public sector.  This paper based on results of case study in one of Perguruan Tinggi Negeri Badan Layanan Umum (PTN BLU). PTN BLU is an example of NMP implementation. NPM is campaigned by International Institution such as World Bank (WB) and Internationally Monetary Fund (IMF). WB, IMF, and WTO use accounting as  a surveillance system. In  Habermas’s Critical Theory perspective,  higher education corporatization is lifeworld moneterization, with accounting as steering media. The effects of that are social pathologies, they are loss of meaning, anomie, and psychopathology. Loss of  meaning in higher education as a knowledge development institution, that dedicate to humanism has transform a corporate, that produce knowledge based economy (KBE) according to market demand.  Losses of academician identities, psychological disease are other examples of social pathologies. Keywords: Habermas, corporatization,  lifeworld, BLU, social pathology

This study aims to analyze the factors that affect the capital structure. Factors examined as independent variables are profitability, company size, business risk, growth opportunities and managerial ownership. Variable profitability, company size, business risk is analyzed in the perspective of the pecking order theory and variable growth opportunities and managerial ownership is analyzed in the perspective of agency theory.Hypothesis testing using multiple regression. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Sampling technique using purposive sampling method. The samples used 222 observations are pooled data from 2008 to 2010. Types of data used are secondary data. Statistical tests showed hypotheses for the variables profitability and business risk accepted. This means that the profitability and business risk significantly and negatively related to capital structure. Hypothesis testing results for firm size variable positive and significant impact on capital structure. Thus the hypothesis is rejected due to size of company direction opposite hypothesis. Variable growth opportunities and managerial ownership and significant negative effect on capital structure.Keywords: capital structure, profitability, company size, business risk, growth opportunity, managerial ownership, the pecking order theory, agency theory.

Iridology provided special perspective to the concept of health and medical practices. Only by observation from outside the body, namely check for signs of an iris iridology idiomatic condition would be revealed by the organ and tissue in the body system, long before clinical symptoms of an illness experienced by a person may feel or diagnosed by conventional methods Required analytical methods for measuring and determining cholesterol in the human body, by testing the Sobel edge detection, Prewitt and Robert Canny edge detection realized in a software help to define or classify normal cholesterol levels, moderate to high cholesterol levels in the human body. Introduction of the iris database features Matching method by distance classifier based on the results of segmentation, edge detection, semi-polarization and the quantization able to detect the level of cholesterol in the human body ranges up to 80% of the 90 samples. Keywords: Iridology, edge detection, distance classifier, semi-polarization, quantization

This paper presents n conceptual model of Internet-based business-consumer relationship marketing with a focus on the context, content, and the process of relationship development from the consumer's perspective. The model con be divided into two broad groups. The first group is a set of contextual factors (environment, parties to the relationship, consumption task) that influence relationship development. The second group is the content and process of relationship development that can be viewed via three interrelated conceptual phases: consumer motives to seek interaction, exploration and interaction, and relationship bonding. With the rapid growth of E-commerce and on-line consumer shopping trends, the importance of building and maintaining customer loyalty in electronic marketplaces has come into sharper focus in marketing theory and practice. This paper also to present a conceptual framework of "e-loyalty" and its underlying drives.