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Penelitian ini bertujuan menganalisis pengaruh Good Corporate Governance (GCG), Financial Risk, dan Capital terhadap Opini Audit, dengan Earning sebagai variabel intervening dan Reputasi Kantor Akuntan Publik (KAP) sebagai variabel moderasi, pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif kausal dengan data panel dari 15 bank yang dipilih secara purposive sampling, sehingga diperoleh 75 observasi bank-tahun. GCG diproksikan dengan jumlah Dewan Direksi dan Komite Audit; Financial Risk diproksikan dengan Non-Performing Loan (NPL) dan Loan to Deposit Ratio (LDR); Capital diproksikan dengan Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR); Earning diproksikan dengan Return on Assets (ROA) dan Return on Equity (ROE); dan Opini Audit diukur dengan skor 1–5 berdasarkan jumlah catatan tambahan auditor. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM) berbantuan SmartPLS dengan konstruk formatif dan prosedur bootstrapping 5.000 resample. Hasil penelitian menunjukkan Financial Risk dan Capital berpengaruh negatif signifikan terhadap Earning, sedangkan GCG tidak berpengaruh signifikan. GCG dan Capital berpengaruh signifikan meskipun dengan arah negatif terhadap Opini Audit, sementara Financial Risk dan Earning tidak berpengaruh signifikan. Earning tidak terbukti memediasi pengaruh variabel eksogen terhadap Opini Audit, dan Reputasi KAP tidak terbukti memoderasi hubungan Earning-Opini Audit, meskipun berpengaruh positif secara langsung terhadap Opini Audit. Temuan ini mengindikasikan bahwa pada industri perbankan yang sangat teregulasi, opini audit lebih ditentukan oleh kewajaran penyajian laporan keuangan dan kredibilitas auditor dibandingkan kinerja profitabilitas semata.

Pengunaan peralatan elektromedik merupakan faktor krusial dalam pemantauan kesehatan bayi dan anak terutama pada akurasi hasil yang di peroleh. Sesuai dari data yang didapat bahwa mitra telah memiliki sarana medis dasar yang memadai, namun diperlukan standarisasi manajemen pemeliharaan untuk menjaga fungsionalitas alat dalam jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk memperkuat kapasitas teknis para pengasuh dalam pengoperasian dan perawatan peralatan medis secara mandiri. Metode yang digunakan meliputi pemetaan kondisi alat (inventarisasi), sosialisasi prosedur teknis, serta simulasi praktik pemeliharaan preventif. Hasil kegiatan menunjukkan adanya peningkatan pemahaman praktis pengasuh mengenai aspek teknis alat, seperti perawatan mandiri, perawatan sensor oximeter, dan manajemen penyimpanan perangkat elektronik. Sebagai bentuk keberlanjutan program, telah disusun "Buku Saku SOP Perawatan Peralatan Medis" yang berfungsi sebagai panduan operasional harian bagi staf pengasuh. Luaran dari pengabdian ini memberikan dampak positif bagi mitra berupa tersedianya panduan sistem perawatan yang lebih terorganisir. Simpulan dari kegiatan ini menunjukkan bahwa integrasi antara edukasi teknis dan penyediaan panduan tertulis mampu mengoptimalkan masa pakai alat medis serta menjamin validitas hasil pemeriksaan kesehatan anak. Sinergi ini diharapkan dapat menjadi model bagi lembaga sosial dalam mewujudkan layanan kesehatan mandiri yang berkualitas

This paper aims to find out the process of issuing permits for checking and unloading cargo outside the customs area at the customs and excise office, this application must have a permit that must be fulfilled to be managed by the agent, because the implementation of checking and unloading cargo outside the designated area without obtaining a permit can be subject to criminal sanctions as regulated in Article 102 letter (b) of Law Number 17 of 2006 concerning Customs Due to port congestion, ships can dock outside the customs area (out custom area) by fulfilling certain requirements and following the procedures set by the Customs and Excise authorities. in managing permits, agents often encounter obstacles or constraints when issuing permits that are detrimental to certain parties. Therefore, the responsible party of PT. Bahari Eka Nusantara Belawan branch must coordinate and have accurate accuracy in the process of issuing this permit. The role of PT. Bahari Eka Nusantara Belawan branch is very important for parties who participate in the process of managing permits outside this area. This permit is crucial to avoid criminal charges against those responsible for checking and unloading outside the customs area. It can be concluded that there are still obstacles or errors in data input that can cause delays in approval of permits for checking and unloading outside the customs area.

Penelitian ini bertujuan untuk mengevaluasi Sistem Surat Keterangan Pendamping Ijazah (SKPI) di Universitas Semarang melalui audit dengan menggunakan kerangka kerja COBIT 2019, dengan fokus pada domain Deliver, Service and Support (DSS) dan Monitor, Evaluate and Assess (MEA). SKPI berfungsi sebagai dokumen resmi yang memberikan informasi tambahan mengenai kompetensi lulusan di luar nilai akademik (ijazah), sehingga penting untuk memastikan kualitas dan relevansinya dengan kebutuhan industri. Metodologi yang digunakan dalam penelitian ini meliputi pengumpulan data primer melalui observasi, wawancara, dan kuesioner, serta data sekunder dari literatur terkait. Hasil penelitian menunjukkan bahwa tingkat kapabilitas pada sub-domain DSS dan MEA berada pada level 4 yang dilabeli sebagai terkelola, dengan nilai rata-rata masing-masing 3,73 untuk DSS dan 3,85 untuk MEA. Meskipun demikian, terdapat sejumlah rekomendasi untuk meningkatkan nilai Maturity Level sistem, dengan GAP masing-masing sebesar 1,07 untuk DSS dan 1,04 untuk MEA. Rekomendasi yang disampaikan meliputi peningkatan kompetensi petugas teknis, pengembangan aplikasi mobile, dan sosialisasi prosedur penyajian SKPI secara digital. Dengan adanya rekomendasi tersebut, diharapkan dapat memberikan masukan positif dalam pengelolaan SKPI di Universitas Semarang dan meningkatkan daya saing lulusan di pasar kerja.Kata Kunci: Audit Sistem, Maturity Level, Rekomendasi, Deliver, Service and Support (DSS), Monitor, Evaluate and Assess (MEA)

Penelitian ini dilakukan untuk mengevaluasi sejauh mana implementasi Sistem Informasi Akuntansi (SIA) digital berkontribusi pada peningkatan kualitas laporan keuangan yang dihasilkan oleh penjual E-Commerce. Penelitian ini menerapkan kerangka kuantitatif menggunakan metode survei terhadap 119 penjual E-Commerce yang telah mengimplementasikan SIA digital. Data dikumpulkan melalui kuesioner, pengolahan data selanjutnya dilakukan melalui prosedur regresi linier sederhana dengan bantuan aplikasi SPSS. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa tingkat kinerja SIA digital memberikan pengaruh positif dan signifikan secara statistik terhadap standar laporan keuangan. Hasil ini menegaskan bahwa adopsi mekanisme akuntansi digital yang berfungsi dengan baik mampu meningkatkan relevansi, keandalan, ketepatan waktu, dan keterbandingan keluaran pelaporan keuangan. Dengan demikian, pemanfaatan SIA digital secara optimal memainkan peran penting dalam meningkatkan kualitas pelaporan keuangan bagi penjual E-Commerce.

This community service activity was conducted at PT Danny Karya Sukses, a newly established distribution company specializing in stainless steel kitchen equipment in Batam City, which faced challenges in managing inventory due to the use of manual recording systems and the absence of standardized operational procedures. These conditions led to a high risk of data inaccuracies, stock discrepancies, and inefficiencies in operational coordination. The objective of this program was to design and implement a standardized Inventory Standard Operating Procedure (SOP) integrated with a digital inventory management system using Zoho Inventory. The methods employed included interviews, field observations, documentation studies, and literature reviews to identify operational needs and design appropriate solutions. The implementation process involved SOP development, system configuration, employee training, and operational assistance. The findings indicate significant improvements in inventory accuracy, real-time stock monitoring, work efficiency, and interdepartmental coordination between administration, warehouse, and sales divisions. The adoption of Zoho Inventory reduced manual errors, accelerated stock reporting, and strengthened internal control mechanisms. The implications of this activity demonstrate that the integration of digital inventory systems with clear SOPs can serve as a strong operational foundation for newly established distribution companies, supporting sustainable business growth and enhanced competitiveness.

The evaluation of Indonesian language instruction at the junior secondary level remains predominantly oriented toward lower-order thinking skills, thereby constraining the advancement of students’Higher Order Thinking Skills (HOTS). This situation necessitates the development of comprehensive assessment tools that are coherently aligned with the Merdeka Curriculum. The present study introduces a model for constructing HOTS-oriented assessment instruments targeting procedural text writing in Phase D. The development process was systematically organized through several stages: translating learning outcomes into measurable indicators, preparing assessment blueprints, creating item cards, formulating scoring rubrics for attitudes, knowledge, and skills, and finally analyzing and interpreting the assessment data. These instruments were specifically designed to capture students’ analytical, evaluative, and creative abilities in producing procedural texts that are logical, coherent, and effective. Findings demonstrate that the instruments provide an objective and holistic representation of students’ competency attainment. In summary, the proposed HOTS-based assessment model for procedural text writing is practical, methodical, and contextually relevant, serving as a valuable framework for evaluating Indonesian language learning in accordance with the Merdeka Curriculum principles.

This study aims to explain the application of various differentiated learning techniques based on Problem-Based Learning (PBL) to improve analytical and writing skills related to procedural texts among junior high school students. This research is based on students' lack of ability to understand and compose procedural texts methodically and in accordance with language conventions, which is caused by the prevalence of conventional teacher-centered learning. This study used a descriptive qualitative methodology involving seventh-grade students from a junior high school that has adopted the PBL model in Indonesian language subjects. Data were collected through observation, interviews, and documentation, then analyzed qualitatively. The results showed that the application of PBL along with differentiated learning and TPACK increased student engagement, accommodated diverse learning styles, and fostered critical thinking, analytical abilities, and collaborative skills. Learning became more meaningful and relevant, enabling students to compose procedural texts more effectively. This study recommends the application of the PBL model with differentiation as an innovative strategy to improve the quality of Indonesian language education in junior high schools.

Among the afterlife in Islamic belief is the grave, where at the beginning of this period it is believed that the soul will be questioned by the angels Munkar and Nakir about his faith and deeds in the world. The purpose of this writing is focused on elaborating on Islamic eschatology in the story of Umar bin Khattab about post-death procedures. Literature research to find out a more in-depth discussion on the topic of post-death procedures by collecting, analyzing, and synthesizing information from books, journals, articles, and other relevant documents, was analyzed content. Findings: The story of Umar bin Khattab with the Angels Munkar and Nakir shows his concern for the welfare of the people. This reflects responsible leadership and is oriented towards the long-term good for all Muslims. Although this particular narrative is not widely documented in classical Islamic texts, it reflects a broader theme in Islamic teachings about the mercy and compassion of Allah and the angels. This story also highlights the exemplary character of Umar and his concern for the welfare of others, even in the afterlife. Conclusion: This story is about a leader who always thinks about the welfare of the people, including those who will face questions in the grave. Novelty: This finding highlights visionary leadership based on the essence of Islam that fosters true happiness in this world and the hereafter, considering the challenges of modern leadership oriented toward the afterlife.

The JKN Mobile application is an electronic-based service innovation introduced by BPJS Health to facilitate JKN participants in accessing healthcare services and managing their membership information. This study aims to explore the experiences and perspectives of outpatient patients regarding the effectiveness of the JKN Mobile online registration system at Baubau City Regional General Hospital. A qualitative phenomenological approach was employed, with informants selected through purposive sampling. Data were collected to capture the meanings of patients’ experiences in using the application. The findings show that most patients are satisfied with the practicality, speed, and flexibility of the online registration system. However, technical problems, particularly unstable internet connectivity, remain a major challenge. Furthermore, the online registration system has contributed to improved service efficiency and patient satisfaction. These findings indicate the importance of continuous evaluation and improvement of the JKN Mobile online registration system to enhance service quality and health information system development at Baubau City Regional General Hospital.

This study examines passenger service procedures on the KM Gunung Dempo at PT PELNI's Sorong Branch, specifically related to the efficiency of the embarkation and disembarkation processes. This study was motivated by operational constraints such as long queues, limited terminal facilities, and low staff productivity. Using a qualitative descriptive method with a quantitative approach, data was collected through observation, interviews, and documentation. Analysis was conducted by calculating time efficiency and service productivity. The results revealed a time efficiency level of 66.7% (categorized as inefficient), where the actual time reached 180 minutes from the standard of 120 minutes. In addition, staff productivity was only 0.73 passengers/minute, still below the ideal standard (≥ 1 passenger/minute). The main inhibiting factors include a lack of personnel, a manual ticket verification system, minimal terminal facilities, and weak inter-agency coordination.

Perjanjian kredit antara lembaga perbankan dan pelaku usaha mikro, kecil, dan menengah (UMKM) merupakan instrumen penting dalam mendukung pertumbuhan ekonomi. Namun, dalam praktiknya, tidak jarang terjadi wanprestasi dari pihak debitur  yang  berdampak  pada  hubungan  hukum  dan keberlangsungan  usaha.  Penelitian  ini  bertujuan  untuk mengkaji: 1) bagaimana proses pengajuan dan pelaksanaan perjanjian kredit antara Bank BRI dan UMKM Konveksi Parasit di Daerah Istimewa Yogyakarta; 2) apa saja faktor yang menyebabkan terjadinya wanprestasi oleh debitur; dan 3) bagaimana mekanisme penyelesaian wanprestasi yang dilakukan oleh pihak bank. Metode penelitian yang digunakan adalah pendekatan yuridis normatif yang didukung oleh data primer. Spesifikasi penelitian bersifat deskriptif analitis dengan jenis dan sumber data berupa data sekunder yang diperoleh melalui studi pustaka, serta data primer yang diperoleh melalui wawancara dengan pihak terkait. Teknik analisis data dilakukan secara kualitatif untuk menginterpretasikan norma hukum dan fakta empiris secara sistematis. Hasil penelitian menunjukkan bahwa: 1) proses pengajuan kredit dilakukan melalui prosedur formal dengan dokumen pendukung yang sah, dan dituangkan dalam Surat Pengakuan Hutang; 2) wanprestasi terjadi karena kombinasi faktor internal seperti pengelolaan usaha yang kurang optimal dan faktor eksternal seperti penurunan permintaan pasar; dan 3) penyelesaian wanprestasi dilakukan melalui eksekusi agunan, pelaporan ke otoritas keuangan, serta pendekatan persuasif seperti restrukturisasi kredit. Penelitian ini menegaskan pentingnya edukasi hukum bagi pelaku UMKM dan penerapan prinsip keadilan dalam penyelesaian sengketa kredit.

Latar Belakang: Kesehatan mental merupakan komponen fundamental dalam menunjang kesejahteraan individu, khususnya pada masa remaja yang merupakan fase rentan terhadap berbagai tekanan kehidupan serta dinamika perkembangan emosional. Masalah kesehatan mental yang dialami pada masa remaja dapat memberikan dampak jangka panjang hingga masa dewasa. Kegagalan dalam menangani kondisi kesehatan mental berpotensi menimbulkan konsekuensi negatif terhadap kesehatan fisik maupun psikologis. Tujuan: Kegiatan ini bertujuan meningkatkan pengetahuan remaja tentang upaya pencegahan kesehatan mental. Metode: Kegiatan dilaksanakan selama satu hari dengan menggunakan metode ceramah dan sesi tanya jawab. Prosedur kegiatan diawali dengan pelaksanaan pre-test menggunakan kuesioner, dilanjutkan dengan pemberian pendidikan kesehatan dan diakhiri dengan post-test. Sasaran kegiatan ini adalah siswa kelas XI-1 berjumlah 30 orang. Hasil: Diketahui adanya peningkatan rata-rata skor dari 85 pada pre-test menjadi 93 pada post-test setelah pelaksanaan kegiatan. Simpulan: Terdapat peningkatan pengetahuan pada remaja setelah diberikan pendidikan kesehatan. Oleh karena itu, kegiatan serupa perlu terus dilaksanakan secara berkelanjutan sebagai upaya promotif dan preventif dalam menekan risiko gangguan kesehatan mental pada remaja.

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.

The 2024 regional elections in Jambi City sparked internal conflict within the Golkar Party when the recommendations of the Regional Representative Council II did not align with the Central Executive Board's decision regarding the mayoral candidate. The tension was successfully resolved through the implementation of procedural leadership based on the party's statutes and regulations, as well as a tiered nomination mechanism. This study aims to understand the role of procedural leadership in restoring solidarity and maintaining organizational stability after a nomination conflict. Using a qualitative approach with case studies, the study collected data through in-depth interviews and documentation with informants selected through purposive and snowball sampling. Data analysis was conducted using the Miles & Huberman model through data reduction, presentation, and conclusion drawing. The results show that procedural mechanisms, the use of surveys, and the exemplary behavior of charismatic figures particularly the chair of the DPD IIplay an important role in alleviating cadre disappointment. This study confirms that procedural leadership is a key instrument in maintaining the solidarity of the Golkar Party and recommends strengthening internal communication and balancing surveys with regional aspirations.

Manifest is a list of cargo contents carried by a ship, which contains the type of goods, cargo number, sender's name and recipient's address at the destination port also called a bill of lading. When handling manifest documents in the shipping world, it requires the issuance of manifests as a condition for transporting goods and the obstacle is that the cargo shrinks too much during ullage so that the final result of the load causes delays in processing manifest documents. In the research paper made by the author using the field method (Field Search) and also with the research method of library study (Library Study) obtained from references from the library of the Indonesian Maritime Polytechnic Adiguna Medan (Poltek AMI) the purpose of writing this paper is to find out how to handle liquid bulk cargo manifest documents. As well as efforts made so that the handling of manifest documents runs with smoothly organized procedures at PT Seroja Jaya Agensi Kuala Tanjung. As for efforts to run smoothly when handling manifest documents, Among them shipping instructions must be sent on time by the Shipper when the ship has not docked and before the ship loads palm oil products at jetty A Multi Nabati Asahan.

This study examines the solidity of the National Mandate Party (PAN) in Merangin Regency during the 2024 Simultaneous Local Elections, which unfolded amid notable political dynamics and differing preferences between the party’s central and regional structures. Party solidity is analyzed using Firman Noor’s theory of party solidity, focusing on procedural leadership represented by two key indicators: decision-making mechanisms and the role of charismatic leadership. The study aims to understand how these indicators influence PAN Merangin’s organizational stability throughout the process of determining political support. Using a qualitative case study approach, data were collected through in-depth interviews, documentation, and media reports, then analyzed using the Miles and Huberman interactive model consisting of data reduction, data display, and conclusion drawing. The findings reveal that although PAN Merangin formally implemented decision-making procedures according to the party’s statutes (AD/ART), the practice remained dominated by top-down communication from the central board (DPP), limiting regional participation in strategic political decisions. Meanwhile, the charismatic leadership of the PAN Merangin Chairman played a crucial role in maintaining organizational cohesion, reducing internal tensions, and ensuring cadre loyalty to central decisions. These results suggest the need to strengthen two-way structural communication and enhance the capacity of local party leaders to reinforce party solidity in future political contests.

Beban gempa merupakan representasi dari beban statik ekuivalen yang diaplikasikan pada seluruh bagian struktur bangunan atau pada bagian tertentu, dengan tujuan menirukan efek gerakan tanah akibat aktivitas seismik. Di antara berbagai metode analisis, analisis time history dikenal sebagai teknik yang paling presisi dalam memprediksi respons struktur terhadap gempa. Namun, penerapan metode ini memerlukan proses perhitungan yang kompleks dan cukup menyita waktu. Untuk menyederhanakan proses tersebut, digunakan pendekatan analisis statik ekuivalen, yang terbukti cukup efektif, khususnya pada struktur bangunan yang bersifat simetris. Prosedur perhitungan dalam metode ini mencakup evaluasi gaya geser serta simpangan antar lantai, dengan studi kasus berupa gedung perkantoran yang berlokasi di Kota Semarang. Perangkat lunak SAP2000 dimanfaatkan sebagai alat bantu dalam melakukan analisis tersebut. Berdasarkan hasil analisis, gaya geser dan simpangan antar lantai yang diperoleh telah sesuai dan memenuhi ketentuan yang ditetapkan dalam standar SNI 1726:2019 untuk bangunan gedung.

The Sea Certificate (Surat Laut/SL) is a crucial maritime legal document, serving as proof of a ship's nationality and its seaworthiness status for sailing, making it a mandatory requirement in every clearance in and clearance out process. This research aims to comprehensively identify and analyze the procedure for the endorsement (validation) extension of the Sea Certificate for the MV. Eastern Fair, carried out by PT. Multi Jaya Samudera as the ship agent in Belawan. The research method utilized is field research, conducted through land practice (PRADA), interviews, and documentation study. The findings indicate that the endorsement extension procedure is executed through a strict series of stages, starting from the preparation of the ship's technical documents to the official submission to relevant agencies such as the Harbor Master (Syahbandar) and the Transportation Agency Office. The ship agent plays a vital role as the liaison and executor, responsible for ensuring the completeness and validity of all administrative requirements within the specified timeframe. Although the procedure is standardized, common constraints include delays from related parties, both in physical inspection and administrative completion at government institutions, which can potentially disrupt the vessel’s sailing schedule. This study concludes that rigorous supervision and effective coordination among the agent, ship owner, and port authorities are key to maintaining regulatory compliance and the operational smooth running of the MV. Eastern Fair.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.