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The smooth operation of the ship is inseparable from the support of auxiliary aircraft with good work and maintenance systems. The compressor as a producer of compressed air which will be used for the initial ignition of the main engine, and auxiliary engines as well as working air services in the engine section and the deck section. Thus, maintenance needs to be carried out so that the required air capacity can be fulfilled at any time. For the smooth operation of the machine, good maintenance management is needed so that its condition is maintained and when it is used there are no problems and it can work optimally. Many experts say that how important it is to make a good maintenance management. The method used in this research is the field research method supported by conducting interviews with several parties related to the research topic and supported by library research methods. To carry out maintenance and repairs to the air compressor on the main engine at KM Umsini, it is necessary to carry out maintenance and repair management which includes planning, organizing, implementing and finally controlling. The suggestion that the author can convey is that the ship's crew, especially the engineers, learn correctly the workings or functions of the air compressor on the main engine so that when the ship is operating it experiences problems that can be resolved properly.

Management Information Systems (MIS) are an integral part of modern enterprise operations. This article discusses the application of SIM in improving company efficiency. This research uses a qualitative approach to analyze how SIM can optimize management processes, decision making, and operational control. The results show that effective implementation of SIM can help companies to increase productivity, reduce operational costs, and improve customer satisfaction. In addition, this article also discusses the challenges and barriers that may be faced in SIM implementation as well as strategies to overcome them.

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.

Employee attendance information systems are an important component in human resource (HR) management in various organizations. Auditing attendance system information is necessary to ensure that the system runs effectively and efficiently, and complies with applicable regulations and policies. COBIT 4.1 (Control Objectives for Information and Associated Technologies) is an audit framework that can be used to deploy attendance information systems. This research aims to conduct an audit of the employee attendance information system using the COBIT 4 framework. This audit was carried out to evaluate the effectiveness of internal control, compliance with regulations, and operational efficiency of the employee attendance information system at XYZ company. The research method used is a combination of qualitative and quantitative, including interviews, observation and testing. The research results show that in general the employee attendance information system has been running well, but there are still several findings related to control and compliance weaknesses that need to be improved. The recommendations provided include improving access rights management, monitoring activities, as well as improving procedures and documentation.  

Management is a very important process in an organization, especially in the field of education. Management can help create a conducive environment for students, improve the quality of education, and achieve the desired educational goals.  Therefore, this research aims to increase the effectiveness and efficiency of the education system at SMP N 27 Medan through the implementation of effective and sustainable education management. Educational management is considered a process consisting of several stages, namely planning, organizing, directing and controlling. The techniques used in this research are theoretical and literature analysis methods, as well as data collection through surveys and observations. The research results show that the majority of teachers at SMP N 27 Medan feel that the education and management system in their school is quite effective and efficient. However, there are several areas that require further improvement or improvement. This research shows that effective education management must focus on improving the quality of teaching staff, utilizing technology to increase access and effectiveness of learning, and strengthening the bureaucratic system to make it more efficient and responsive to educational needs. In this way, the education system at SMP N 27 Medan can run more effectively and efficiently, as well as improve the quality of education, effectiveness of learning and the quality of teaching staff.

Educational staff management is the process of planning, organizing, mobilizing, and controlling teachers and all components within an educational institution to achieve objectives effectively and efficiently. This article uses a descriptive and qualitative approach by collecting primary and secondary data through interviews, observations, and documentation. The main issues examined in this research are considerations in the placement and assignment of educational staff, as well as the impact of financial conditions on the management of educational staff. The purpose of this research is to find solutions to existing problems in the management of educational staff so that these issues can be addressed. The results of the study show that in the placement and assignment of educational staff, factors that need to be considered include educational background, teaching experience, competence, and the needs of the institution. Additionally, financial conditions significantly influence the management of educational staff, including the provision of facilities, professional development, and teacher welfare. To address these problems, strategic efforts are needed, such as thorough planning of educational staff needs, the development of a transparent evaluation and promotion system, and the adequate allocation of budgets for teacher welfare and professional development. Thus, the management of educational staff can run more effectively and efficiently, allowing educational goals to be optimally achieved.

The educational institutions at the moment are controlled in the financial management of schools in the educational institution. Therefore, in an educational institution it is very important to implement a system of guarantees in the financial management of the school so that the educational institutions can manage their finances effectively and effectively. The aim of this research is to look at the system of funding in the school's financial management in SMAN 5. This research uses qualitative methodology, in particular using descriptive analysis and type of research case studies in the field. This research focuses on the theme of school education. Research findings suggest that budgetary planning has been proven effective by the existence of accurate manual accounting evidence and financial management carried out with the principles of openness and public accountability. Financial management at SMAN 5 Payakrasuh has successfully adopted the concept of openness and accountability in its internal reporting. It has been found that 85% of the money has been spent according to the planned.

This study aims to investigate the identification, assessment, and control of operational risks in the travel industry, with a focus on PT Yuk Kita Tour. Direct observation and interview methods are used to identify the risks faced by the company. Risk assessment is conducted by considering the likelihood of occurrence and its impact on the company's operations, followed by appropriate mitigation strategies. The analysis results show that risks such as online booking system disruptions, lack of staff training, currency exchange rate fluctuations, regulatory changes, natural disasters, disease outbreaks, transportation delays, and terrorism threats affect operational efficiency and customer satisfaction.To control these risks, PT Yuk Kita Tour implements a comprehensive mitigation strategy, including improved cybersecurity systems, staff training programs, currency hedging strategies, active regulatory monitoring, travel insurance, strict health policies, cooperation with transportation operators, and clear security information to customers. The implementation of these risk control strategies has had a positive impact on the company's performance, with year-on-year increases in revenue and customer satisfaction. This study provides insights into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control is possible. This study provides insight into the importance of operational risk management in the travel industry and demonstrates that a proactive approach to risk identification, assessment, and control can improve operational efficiency and customer satisfaction. The practical implication of this study is the importance of continuously monitoring existing risks, adapting control strategies, and involving stakeholders in risk management to ensure sustainable business continuity and superior customer service in a dynamic business environment.

This study focuses on the analysis of public fund expenditure in the livestock sector in North Lombok Regency, with an emphasis on improving the government's internal control system. Using 2022 livestock data and cash expenditure data, this study evaluates the efficiency of the use of public funds, identifies risks and efforts to prevent misuse of funds, and highlights the importance of developing an effective internal control system. The results of this study illustrate the potential for improvement in the management of public funds, by maximizing its positive impact on the growth of the livestock sector and community welfare in North Lombok Regency. The findings of this study provide a basis for stakeholders to adopt improvements in the internal control system, maintain transparency, and increase efficiency in the management of public funds for the purpose of sustainable development of the livestock sector

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

To produce employees who have good quality and have a professional attitude, it is necessary to carry out good management, in order to increase the company's economic resources. Previously reported by RSUP Dr. Sitanala has a leader with a leadership style where all provisions are based on the leadership's provisions, optimizing public stigma regarding leprosy-oriented services that have not reached the expected target, a lack of visits which has an impact on the remuneration system being less than optimal, performance indicator values ​​that have not reached the target, lack of Community satisfaction is still relatively high in the community satisfaction index survey. The aim of this research is to analyze the influence of leadership style and remuneration systems on improving employee performance at RSUP Dr. Sitanala Tangerang with work culture as an intervening variable. Research method the research design used was a survey with an explanatory causality approach. The population used is all employees who have the status of Civil Servants (PNS) at RSUP Dr. Sitanala, numbering 340 people. The sample in this study amounted to 183 people, the sampling technique used was accidental sampling. There is a direct and significant influence between leadership style and remuneration on work culture, there is an indirect influence of leadership style on employee performance, there is a direct influence of remuneration on employee performance, work culture directly has a significant influence on improving performance and the remuneration system has a direct influence towards improving performance without going through work culture. For hospitals, hospital leaders should always monitor each work unit both from an objective and subjective performance perspective as well as from the individual employee perspective so that they can find out directly what the obstacles, complaints and needs of individual employees are in carrying out teamwork in each work unit at once. can control the continuity of performance of each individual employee as a work culture within the team in the unit so that it is hoped that organizational goals will be achieved optimally. For other researchers: It is hoped that further research can further analyze other aspects and influences that can achieve organizational goals with a wider range of respondents. There are still many other aspects and influences that could possibly be used as research targets for development at the hospital in question.

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

As the constitution of Indonesia, the 1945 Constitution (UUD 1945) serves as the basis for the drafting of laws governing various aspects of life, including health and occupational safety (K3). The 1945 Constitution does not explicitly regulate K3 but provides the foundation for the development of laws governing this field. Effective occupational health and safety (K3) practices help reduce workload and the risk of injuries in the workplace. This includes the identification, assessment, and control of potential hazards, as well as the enhancement of safety and health protection in the workplace. By implementing good K3 practices, companies can ensure that their employees work in safe and healthy environments, thus reducing workload and increasing productivity. The purpose of the study on Occupational Health and Safety (K3) Management and Workload is to analyze the relationship between K3 factors and employee workload, and to assess the impact of K3 programs on employee workload and overall health status. To address these challenges, collaborative efforts between the government, companies, labor unions, and K3 experts are required. Adequate resource provision, effective training, and inclusive safety culture promotion are key to enhancing K3 implementation. Additionally, technology can be utilized to strengthen risk monitoring and management systems in the workplace. In conclusion, the implementation of K3 in the workplace requires a comprehensive and sustainable approach to achieve a safe and healthy working environment for all employees. With strong cooperation among various stakeholders, it is hoped that a robust and sustainable safety culture can be established across various industrial sectors.

This research is motivated by the objective to investigate the role of internal audit in enhancing the effectiveness of the internal control system for inventory. Efficient and effective inventory management is crucial in the healthcare environment to ensure the availability of medical supplies, proper resource utilization, and cost control. The study employs a qualitative approach, collecting data through interviews with internal auditors, inventory managers, and relevant staff. Data analysis focuses on evaluating the existing internal control system, the internal audit strategies applied, and their impact on management effectiveness.

Presence recognition training using QR codes based on Android devices could be one of the trainings that can be developed by students because the competency gain from this training is quite promising. If students/santri after becoming alumni can later develop these competencies, it can be very profitable. If in the Islamic boarding school environment the alumni spread across their regions and try in various fields, of course knowledge of using the QR code scanner digital application on Android devices will be very useful, especially for the administration system. Partners in this PKM activity are teachers/administrative staff/students of Assaadah Puri Serpong Islamic High School within the Assaadah Puri Serpong Islamic Boarding School environment. The training on introducing attendance using QR codes based on Android devices was carried out with the stages of introduction, counseling and assistance in the practice of using it. Based on the results of observations and discussions with partners, there are several problems faced, especially related to the student attendance review system which still uses a manual/paper-based system, resulting in difficulties in organizing, processing and controlling student attendance data both at the teaching staff level and in the school administration. The lack of technical knowledge regarding the use of digital applications on Android devices, such as a QR code scanner application which can actually be used for student attendance applications, is one of the obstacles for school equipment to be able to manage a more efficient attendance administration system. The solutions carried out in this PKM activity related to existing problems are: 1. Technical aspect: this aspect includes things you need to know about a simple presence attendance application using a QR code based on an Android device. The PKM team helps with the above matters through counseling and training so that a good understanding of this aspect is obtained so that they are technically able to practice it. 2. Management Aspect: this aspect is related to the management of the presence data obtained. So far, data management is still carried out manually without the use of a good application system. For this reason, the PKM team helps to solve problems in the management aspect with training methods on how to manage student attendance percentage data that is more practical, accurate, effective and efficient.  

Inventory or stock is stored material or goods that will be used to fulfil a specific purpose. An inventory management system is a set of control policies to determine the level of inventory that must be maintained. XYZ Company is a food company that produces Cireng. In the production process, the amount of demand received by the company varies from period to period.  Based on the existing data, there is too much raw material stock that causes high storage costs for the company. Therefore, the EOQ method is needed to manage the company's inventory. From the data processing carried out in the POM-QM software, the output is obtained for tapioca flour raw materials where the total cost is Rp. 404,034,000 and the reorder point is 8 units, the output of the garlic raw material data where the total cost is Rp. 397,513,200 and the reorder point is 5 units, while the output of the flavouring raw material data where the total cost is Rp. 392,749,500 and the reorder point is 6 units. So as to obtain the optimal amount of inventory in each order, the total cost incurred and the reorder point value for each raw material of the XYZ company.      

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.

This study aims to determine the effect of the implementation of accrual-bassed accounting and internal control systems on the quality of financial reports in the Regional Financial and Asset Management Agency (BPKAD) Sikka Regency.The research method used in this study is quantitative. Data analysis using multiple linear regression analysis. The results obtained in this study are that partially the variable of accrual basis accounting implementation does not affect the quality of financial statements and the internal control system affects the quality of financial statements while simultaneously all independent variables affect 22.9% of the quality of financial statements while the remaining 77.1% are influenced by other variables that are not included in the independent variables in this study

This research focuses on the transformation of risk control and monitoring policies conducted by Bank Indonesia over the past five years (2018-2023). It uses qualitative analysis methods to examine the evolution of Bank Indonesia's policies through publications of financial institutions such as Bank Indonesia, OJK, and BPK. This study shows that policy impact evaluation plays an important role in identifying areas of improvement and new solutions to enhance policy effectiveness. Bank Indonesia adjusts strategies responsively and proactively to keep up with financial market dynamics and technological developments, and integrates the principles of international standards in banking supervision and risk management. Synchronizing policies with international standards is a top priority for maintaining the credibility of global markets. In facing the challenges of global economic change, technological innovation, and dynamic regulations, Bank Indonesia is committed to conducting in-depth reviews and policy adjustments to face the future. The evolving approach allows Bank Indonesia to strengthen its role in maintaining financial system stability and promoting sustainable economic growth. This research provides insights into Bank Indonesia's successes and challenges in transforming its risk control and monitoring policies.

This article discusses the management of labor costs in the public sector with a focus on the management of non-permanent employees (PTT) and outsourcing alternatives. This research highlights problems in personnel management, especially employee expenditure costs that must be borne by government agencies. This study reviews cost control systems, labor costs, and methods for managing honorary staff costs in government. The findings show that outsourcing is more efficient than recruiting PTT or temporary workers as a solution to control labor costs. Additionally, this paper recommends Activity Based Costing (ABC) method for public sector organizations to provide valuable information related to detailed cost data. This research shows that decentralizing recruitment in local governments can improve efficiency, effectiveness and fairness, but can also lead to corruption and disparities in the distribution of human resources. Cost control, outsourcing, and the use of Activity-Based Costing (ABC) can help public sector organizations manage costs and increase operational efficiency. To achieve better governance, operational efficiency and effective cost control, public sector organizations need to consider the various strategies and methods described in this research.