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An audit needs to be carried out so that an information system is able to meet IT Governance requirements. PT. Jaya Karya is a company operating in the field of goods delivery services that has used information systems to support its business processes for the last 4 years. It is time now to carry out an audit of the goods delivery information system  This is so that we can find out whether the information system implemented is in accordance with the vision, mission and goals of the organization as well as testing the performance of the information system. In this research, an analysis of the goods delivery information system at PT. Jasa Karya Palembang branch uses the COBIT 5.0 framework with sub domain MEA01 (Monitor, Evaluate, and Assess Performance and Conformance) with process capability level calculations and also analysis of Strength, Weakness, Opportunity and Threats (SWOT), Internal Factor Analysis Summary (IFAS) , as well as External Factor Analysis Summary (EFAS)). Data was obtained through observation techniques, interviews, literature study. Respondents for the data consisted of Branch Heads, Operations Managers and Operational Staff.

This study aims to find out the strategy of utilizing the management of the Motaain border area in an effort to alleviate poverty in Silawan Village. This research was conducted at the Motaain Border of Silawan Village, Belu Regency using primary and secondary data. The results of this study show how the SO (Strength-Opportunity) strategy uses adequate natural resources, locations close to PLBN and the existence of animal feed factories by taking advantage of opportunities such as in the agriculture and plantation, tourism and trade and logistics sectors to increase the economic activities of the local community and be able to reduce poverty in Silawan Village. The obstacles that are often faced in poverty alleviation in Silawan Village are limited resources, economic activities that occur are more dominant in the outside community and security that is still weak so that smuggling often occurs. The location close to PLBN and the existence of a animal feed factory are expected to provide alternative solutions for farmers to manage agricultural products into animal feed and revive the culture of livestock in border areas.

This research aims to determine the factors that cause fraud in financial reporting by reviewing literature relating to false financial reporting in agencies or organizations, especially in the scope of public work. The population used is financial reporting at several international companies in 2019-2024. The data analysis technique uses comparative analysis where the researcher compares 2/more objects to find out the differences and similarities in a study by applying a meta study to explain the analysis of previous research results. The sample in the research used a purposive sampling method where sampling was based on the author's considerations. The results show that the occurrence of fraud/fraud in financial statements is caused by several factors in accordance with the fraud triangle theory where there are 3 factors that cause individuals/groups to commit fraud/cheating, namely pressure, opportunity, and justification/rationalization so that a person/group assumes that fraud is a normal action and occurs in many companies.

Natural resource conservation or conservation areas whose main use is recreation and tourism in coastal and aquatic areas are called Marine Nature Tourism Parks (TWAL). Kupang City and Kupang Regency have a conservation area known as the Kupang Bay Marine Nature Tourism Park. Kupang Bay Marine Natural Tourism Park has a lot of potential that can be managed as a tourism destination. The author is interested in conducting research to find out and formulate a Potential Development Strategy for the Kupang Bay Marine Natural Tourism Park. This research approach is descriptive qualitative, where the data produced is descriptive or explains clearly. Based on the research analysis that has been carried out using SWOT Analysis, it is concluded that the Kupang Bay Marine Nature Tourism Park Development Strategy has a Strength-Opportunity strategy. This strategy is an aggressive strategy where the potential of the Kupang Bay Marine Natural Tourism Park is utilized as widely as possible to create opportunities.

This article explains the thematic community service program which is a form of activity that provides learning experiences for each student to be able to adapt to the community environment with all the problems that occur. I am one of the KKN students located in Jattinangor sub-district, Sumedang Regency, West Java. Young entrepreneur skills development program aimed at improving abilities in managing business finances. This program uses an intensive workshop approach and personal assistance in preparing a business plan. This training method is designed to provide an in-depth understanding of business financial management and skills in designing effective business plans. Through a series of training and mentoring sessions, entrepreneurs and prospective entrepreneurs are given the opportunity to understand the basic concepts of business finance, identify business financial needs, and formulate strategies to achieve financial goals. Program evaluations show significant improvements in business financial understanding and skills as well as success in designing realistic and targeted business plans. With workshops and mentoring, it is hoped that you can improve your skills in starting a business or running a business.

This study aims to analyze the factors and risks that cause fraud in various countries with comparisons between sectors and regions. Using Qualitative method: Meta analysis based on five journals related to fraud (Fraud) in various countries. The purpose of using the meta-analysis method, the method is used to integrate data from different studies so that it can provide more accurate results, rather than the results obtained from a single study, and seeks to understand the mechanism, several factors that may affect the occurrence of fraud in various countries and sectors, including the existence of organizational justice,  internal control, opportunity, pressure and rationalization. The results show that fraud is a global problem that requires international solutions, and cooperation between countries and internal communication are indispensable in building a system that can fight organized financial fraud globally. This study aims to provide a deterrent effect, minimize fraud losses and improve control systems. The results of this study are expected to contribute to further understanding of the factors that influence the occurrence of fraud in various countries and sectors, and provide recommendations for preventing and overcoming fraud in various regions.

Indonesia presents promising opportunities in the processed food industry, which has experienced a 5% growth over the past five years. PT Roves Global Food has leveraged this opportunity by utilizing mangrove-based products in their processed food offerings. This strategy aims to promote sustainable resources with high nutritional value. However, the company still faces challenges due to consumer trend dynamics, supply chain issues, and government regulations. This study aims to analyze the internal and external conditions of the company using Porter Five Forces analysis and SWOT. Data was collected through primary methods, such as interviews, and secondary sources. The Porter Five Forces analysis revealed five main external factors affecting the company: Threats of Substitutes, Threats of New Entrants, Intensity of Competitive Rivalry, Bargaining Power of Suppliers, and Bargaining Power of Buyers. Additionally, the SWOT analysis identified the strengths, weaknesses, opportunities, and threats for the company, resulting in 12 combination strategies: 4 SO, 2 ST, 4 WO, and 2 WT strategies. The analysis outcomes were then used to formulate key strategy recommendations focused on strengthening three of the five primary internal conditions of the company, namely service, marketing and sales, and operations.

, Currently medical tourism or commonly known as health tourism is becoming a trend in the world of tourism. The regulations regarding medical tourism in Indonesia were regulated in the Regulation of the Minister of Health of the Republic of Indonesia Number 76 of 2015 concerning Medical Tourism Services. The purpose of this paper is to examine the opportunities and challenges of medical tourism from an Indonesian legal perspective. The method for achieving this goal was normative legal research method. The results of the analysis showed that opportunities for medical tourism in the perspective of Indonesian law, namely Indonesian health regulations do not affect medical tourism behavior through health needs, external environment: government regulations on health tourism and health tourism agents, the implementation of medical tourism hospitals in Indonesia has not run optimally, PMK Number 76 of 2015 regarding Medical Tourism Services as a legal umbrella providing opportunities for medical tourism, plans to develop medical tourism in Indonesia are contained in Law No. 07 of 2017, and Pp No. 02 of 2015, simplification of medical tourism regulations (Perkonsil) No. 92 of 2021, PMK No. 67 of 2013, the medical tourism policy has been updated to empower medical tourism: KP No. 31 of 1998, Law No. 32 of 2004, PMK of the Republic of Indonesia Number 317/MENKES/PER/III/2010. The challenges of medical tourism from an Indonesian legal perspective: no legal accreditation framework and guidelines for emergency clinics, foreign investors must be aware that Indonesia has a series of regulations and restrictions relating to its health industry, the challenges of medical tourism in Indonesia also arise from reflecting on the perspective of state law neighbors, malpractice law in developing countries is weak, in Indonesia developments in the field of law are still not seen as a medium to change the order of people’s lives, medical tourism has cross-border litigation challenges. The health omnibus law as a national legal policy with the hope of achieving the goal of increasing the public health hierarchy in Indonesia was a challenge as well as the best opportunity in the future.  

Execution auctions have the characteristics of the seller of the goods being an agency or institution. This character has implications for legal substances that serve as guidelines in the auction process, which must conform to statutory regulations. The purpose of this research is to know and analyze the relevance of the principles of justice, the opportunities for the principles of justice and the challenges of the principles of justice in the execution of civil cases at auctions for the sale of goods. The research method uses a normative juridical approach. Legal norms which are the legal substance of execution in the law of goods auctions are analyzed through a concept and law approach. This research finds that first, the principle of law (fairness) is very relevant to the law of execution auctions. This relationship is caused by the need for auction legal norms which require the legal principle of justice as a guide if there is a conflict of legal norms in its implementation or application. Second, the opportunity for the legal principle of justice, in the philosophical realm to become a legal principle in the treatises on auctions, namely for the sake of justice in the belief in the One Almighty God. The sociological domain is a guide and guideline for the eroding of the jungle law of disputes over auction results. The juridical realm becomes a guideline if there is a conflict of norms in every statutory regulation related to auction law. Third, challenges to the legal principle of justice originate from the debtor's rights, legal substance (contents of credit agreements) and legal structures (auction agencies and their implementation).

This outreach activity aims to educate the LMDH Wana Lestari regarding product innovation that can be used as a business opportunity through outreach about the potential, health and business opportunities of black sugar cane. Black sugar cane (Saccharum officinarum) has many benefits that are not widely known by the public, including health benefits and economic value. The method used in this research includes several stages as follows: 1) Preparation and development stages, 2) Activity implementation stages, 3) Evaluation and monitoring stages. The results of the research show that the outreach carried out was successful in increasing public understanding of the benefits of black sugar cane, both in terms of health and business opportunities. People are becoming more motivated to cultivate black sugar cane as an alternative source of income. It is hoped that the implementation of this program can contribute to improving the welfare of the LMDH Wana Lestari community in a sustainable manner.

This research was conducted at SLB Negeri Keleyan which aims to find out how to provide educational services for children with visual impairments. This type of research uses a qualitative method with a descriptive approach and uses data collection techniques including observation, interviews and documentation. SLB Negeri Keleyan provides various methods to provide the best services for children with special needs, especially for those with visual impairments. One commonly used method is through audio or voice, which helps improve a child's vocabulary. In addition, the curriculum at SLB is not differentiated from public schools, so all subjects are applied as a whole. In learning, teachers use tools such as braille learning media, counting boards and abacus. For object recognition, children are given the opportunity to touch the object they want to be introduced. If the object cannot be touched, the teacher uses words.  

Sharia accounting faces significant challenges in the era of globalization, including integration with international standards, technological adaptation, and emphasis on sustainability and responsible finance. However, Islamic accounting also offers the opportunity to become an ethical and sustainable financial model, with principles such as the prohibition of investments that are environmentally or socially damaging. To develop these financial practices, inter-institutional collaboration, increasing sharia financial literacy, and developing better standards are needed. Thus, sharia accounting can strengthen its position in the global economy and help build a more just and sustainable society.

The aim of this research is to determine the extent of the influence of Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) on the Quality of Profits in banking companies. registered on the IDX in 2019-2021. The method used in this research is a quantitative descriptive method and multiple linear regression analysis, where the population in this research is 46 banks and uses a purposive sampling technique with the sample size being 34 banks registered on the BEI in 2019-2021. Based on the research results, it shows that partially only the variables Company Size (Ln) and Profitability (ROA) have a positive and significant effect on Earnings Quality, while Capital Structure (DAR), Investment Opportunity Set (EPS), Leverage (DER) and Liquidity (CR) has no effect on the Quality of Profits in Banking Companies listed on the IDX in 2019-2021. Simultaneously, the variables Capital Structure (DAR), Company Size (Ln), Investment Opportunity Set (EPS), Leverage (DER), Liquidity (CR) and Profitability (ROA) have a positive and significant effect on the Quality of Profits in Banking Companies listed on the IDX 2019 -2021.

The purpose of this research is to analyze the misuse of official cars in review of Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning the eradication of criminal acts of corruption in the Kupang City Government. This research uses Empirical Legal Research method with primary data legal sources collected through interviews with respondents and observation of the research location as well as secondary legal data sources collected through literature study or document study. The results of the research indicate that the misuse of official cars related to the crime of corruption, namely abuse of authority in this case the misuse of official cars in the crime of corruption refers to the formulation of Article 3 of the Law on Criminal Acts of Corruption (UUTPK), namely with the aim of benefiting oneself or another person or a corporation abusing the authority, opportunity or means available to him because of his position or position that can harm state finances. Law enforcement against the misuse of official cars outside the office, namely: preventive law enforcement and repressive law enforcement. From the results of the study, the researcher concluded that the regulation of the minister of home affairs number 7 of 2006 concerning the standardization of local government work facilities and infrastructure article 1 letter g, what is meant by official vehicles is government property that is used only for official purposes, consisting of individual service vehicles, operational service vehicles / official service vehicles, and special service vehicles / fields.Conclusion related to law enforcement efforts against the misuse of official cars outside the office, namely carried out by preventive and repressive actions. 

Learning in the era of independent curriculum development is an opportunity for educators and education units to improve competence. Active and participatory learning is one of the targets in developing learning to implement the independent curriculum. Case learning is something that can be applied to realize the learning objectives of the independent curriculum. this study aims to provide recommendations for developing learning in the implementation of an independent curriculum in Ambon City Public High School. The integration of the Exo Olo Task learning model developed in local wisdom-based case learning is part of what is developed in this goal. This research was conducted in the form of descriptive qualitative research. In this case, collaboration (cooperation) with several related parties (Stake holders) to develop a local wisdom-based case learning pattern that supports the implementation of an independent curriculum in Ambon City State High School. Data obtained through observations and interviews were analyzed using qualitative research techniques using the mile and huberman method and continued with policy direction analysis through AHP method analysis. Recommendations are given with priority to 1) Increasing the use of local wisdom cases as participatory teaching materials and media, 2) Development of strategies and mastery of educators in preparing lesson plans, 3) socialization of independent curriculum-based learning programs, 4) increasing partnerships in developing learning projects and improving character through the project of strengthening the profile of Pancasila students (P5), 5) educator literacy education through reflection with outputs in the form of scientific papers with a Consistency Ratio of 0.09.

The development of science and technology encourages the culture of people realizing their sympathy using a bouquet of fresh, dried, or synthetic flowers. Culture is favored by the public because the flower bouquet can be adjusted to the cost of the customer. Synthetic flower bouquet innovation has aesthetic value and long shelf life, the author made a flower crown leaf product using onions. Research to determine the stages of manufacture, valid experimental results, and public acceptance of the product. Using the methods of observation, literature, experimentation, documentation, interviews, questionnaires, and qualitative descriptive data analysis. The product manufacturing stage in the form of preparation of material tools, onion drying, printing, and decorating flowers takes ± 7 days or 1 week. Product validation according to 3 flower arranging experts was declared valid with the characteristics of yellowish brown color, onion fiber pattern, no aroma, and has a smooth wavy texture. The average results of the public test on 61 respondents from the AKS Ibu Kartini Semarang agency showed that the public liked the product (score 2). So that the product is accepted by the community and has the potential to become an opportunity in entrepreneurship. It is better to innovate a substitute for epoxy resin as a preservative for flower crown leaves from onions. Because epoxy resin after drying has a weight that is not comfortable for a bouquet of flowers that are held for a long time such as a bridal ceremony.

Education is vital for human beings to develop and continue their lives. Although many of the tutor search apps are available, students in Eastern Sumba have difficulty enjoying this service because no private tutor is resident in East Sumba. A private lesson tutor is important for students who need more intensive learning outside of school, especially parents who are busy or do not have the opportunity or knowledge to help their children. The challenge often faced is the difficulty of finding a tutor that suits the needs of the student. The use of profile matching methods can help parents or student guardians find private tutors based on specific needs or preferences, such as subject, level of experience, location, or other criteria. Tutors that meet these criteria will appear as search results. Testing with the System Usability Scale (SUS) showed that the application is qualified for users, as it achieved an average score of 72.62.  

The community's need for animal protein from poultry can be pursued through poultry farming businesses such as raising Balitnak Superior Village chickens (KUB). KUB chicken rearing has a great opportunity to be developed by livestock groups in Pakatto Caddi Village in order to reduce dependence on poultry that is encouraged to grow quickly. The KUB chicken rearing and housing extension program in Pakatto Caddi Village is one of the solutions for livestock business development in terms of overcoming food insecurity, reducing dependence on poultry commodities and building community independence in providing quality protein source food.

Recycling is the processing of waste or remaining waste products into new products that can be used appropriately again with one of the goals being to preserve the environment. This community service is carried out by selecting household waste objects in the form of utilizing cooking oil waste into a useful material that will reduce the negative impact of used cooking waste. The public's lack of understanding and knowledge about how to process these remaining materials, turns used objects into less useful items so that many are thrown away and not used and can also reduce plastic waste. The use of smartphones presents a great opportunity to promote products through social media. In this research, a digital marketing promotion strategy was implemented through social applications. This service activity will discuss one of the business opportunities that can be done on a home scale with opportunities that are quite promising at the moment, namely the use of used cooking oil as raw material for aromatherapy candles. By implementing the right marketing strategy, it can help reach a wider consumer market so that new potential consumers come in who are willing to visit the stand and buy the product. By designing attractive digital promotions, the brand appearance of the product will also be more easily recognized by the public. Strategies that can be carried out by MSMEs Keywords: used cooking oil, SMEs, aromatherapy candles,

Indonesia is currently in a demographic bonus until 2035. Where the productive age shows that the number of young people in the age range of 15-29 in 2022 reaches 24.3 percent and this is the basic capital in development. There are several countries that have successfully managed the demographic bonus and become developed countries such as Japan, South Korea, China and Singapore. Based on modernization theory that economic development will affect the value system of society that leads to gender equality. The Demographic Bonus is a golden opportunity for a nation if utilized properly. But the question is whether Indonesia is ready to seize the opportunity. The purpose of this paper is how to reveal facts, phenomena, variables. The research method uses a literature study with a descriptive-qualitative analysis method based on literature review. The results of the study are that there are several reasons that encourage someone to migrate with economic, family, education and work motives. Currently, Indonesia faces challenges in human development. The arrival of young migrants will lead to population growth and human resource development. The decision to migrate between men and women has different driving and pulling factors, women's participation to migrate where women's labor force participation is only 53.41 percent compared to men's 83.87 percent.