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Abstrak - Indonesia merupakan salah satu negara yang kaya akan potensi kelautan dan perikanan sehingga banyak sekali masyarakat yang gemar memelihara ikan hias.  Meski demikian, dalam pemeliharaan ikan hias masih ditemui beberapa kendala. Salah satunya adalah kesulitan dalam mengontrol pakan ikan secara realtime, terutama ketika pemelihara tidak bisa melakukan secara langsung di lokasi. Demikian juga dengan pengontrolan kualitas air yang cukup menyulitkan. Dengan adanya teknologi informasi yang semakin berkembang, dapat membantu peternak dalam melakukan kontrol jarak jauh menggunakan Internet of Things (IoT). Tujuan penelitian ini adalah untuk mengembangkan sistem pakan otomatis serta monitoring Total Disslove Solid  (TDS), sehingga kualitas air akuarium dapat dipantau secara remote dengan memanfaatkan IoT. Hasil dari pengujian  menunjukkan bahwa sensor TDS dapat mengidentifikasi kualitas air akuarium, terutama terkait dengan tinggi rendahnya larutan kadar TDS di dalam air. Sedangkan pemberian pakan pada ikan hias dapat diberikan secara otomatis sesuai dengan jadwal pemberian pakan yang telah diatur sebelumnya.

The city of Surabaya is one of the cities in Indonesia, the second largest in Indonesia after the city of Jakarta. The city of Surabaya is said to be a metropolitan city that has experienced quite serious problems in traffic, namely congestion. As happened at the Simpang Jl. Raya Mastrip and Jl. Jemb. Along Baru, which is an intersection with type 322, has 3 arms. Geometric Intersection Jl. Raya Mastrip and Jl. Jemb. Along Baru it can be seen that the road width is 7 meters with 2 lanes with a lane width of 3.5 meters each without a road median. The method used in this study is to use the Indonesian Road Capacity Guidelines (PKJI). The results of calculating the volume of traffic flow at the Intersection of Jalan Raya Mastrip and Jalan Jemb. Throughout New. Obtained on Friday 9 April 2021 with peak conditions at 08.00 - 09.00 obtained qTOT = 14128 kend/hour and 4883 cur/hour. The value of Intersection Capacity (C) obtained a value of = 2593 cur/hour. Obtained delay of = 21 sec/cur value Dj = 1.9. From the results of the calculation of the degree of saturation (Dj), the results of the calculation of the lower limit and upper limit of the Queue Opportunity are obtained by PA = 33% - 77%. Based on the characteristics of the Level Of Services (LOS) or commonly called the service level, the value obtained is Dj = 1.9, the service level is D.

The purpose of this study was to identify and analyze the application of Article 1320 of the Civil Code regarding the bonded bondage system to clove farmers as local wisdom in preventing the occurrence of problems that arise because of the clove bonded agreement and to find out the obstacles faced in the application of article 1320 of the civil code to the bonded system. On Clove Farmers in Kaidundu Village as Local Wisdom. Research Using this type of normative-empirical research. By using several approaches, namely: statutory approach (statue approach), case approach (case approach). The results of this study indicate that: First, the clove bonded bondage system in Kaidundu Village is a custom or habit that was born and developed in the Kaidundu Village community since the last decades, the agreement system by means of bonded bondage involves sellers (farmers) and buyers (middlemen). . However, based on the law in force in article 1320 it is stated that, that the legal requirements for an agreement are agreement, competence, a certain matter and a lawful cause. However, in reality in society not all parties understand and understand what an agreement is considered. So that researchers can conclude that the bondage system in Kaidundu Village is a habit that has been passed down from generation to generation, but the community must understand and know that there are rules governing this bondage system. Second, the obstacles faced by the people of Kaidundu Village, especially those involved in the case of the Clove ijon system, several obstacle factors faced, namely: Legal factors, where there is no agreement or agreement that binds both parties, both the seller (farmer) and buyer (middleman). And there are no regulations in the form of Perdes (Village Regulations) which regulate the existence of the clove bondage system. The ijon system agreement is only based on trust.

Miwon Indonesia is one of the companies that started as a company in 1973, the company finally changed the company's name with PT. Daesang Ingredients Indonesia The research method used is Preventive Maintenance, in this study researchers analyzed the time between laminating machine damage to the Chamber Box Heater component, the data taken was the Laminating machine down time data in July – December 2022 The results of analysis and data processing showed that the level of component reliability, namely for the chamber box heater component of 0.5892 occurred on day 5. And while the press roll rewinder component obtained a reliability level of 0.5925 on day 7. And the results of the calculation of costs before preventive maintenance are obtained at a cost of Rp. 47,953,572 per 6 months and costs after preventive maintenance are obtained at Rp. 29,677,876 per 6 months. With a difference of Rp.18,285,696. From the results of preventive maintenance costs, it can reduce maintenance costs at PT. Daesang Ingredients Indonesia than before preventive maintenance calculations are carried out.

Perlindungan hukum bagi konsumen dalam transaksi e-commerce online menjadi topik penting di era digital saat ini. Penelitian ini bertujuan untuk menganalisis kerangka hukum yang ada untuk melindungi konsumen dalam transaksi jual beli online pada platform e-commerce. Melalui kajian literatur dan analisis peraturan yang berlaku, penelitian ini mengidentifikasi dan mengevaluasi perlindungan hukum yang tersedia bagi konsumen dalam transaksi online. Temuan penelitian ini menyoroti pentingnya peraturan yang jelas dan efektif dalam melindungi konsumen, seperti hak pembatalan dan pengembalian uang, perlindungan terhadap penipuan, dan penyelesaian sengketa yang adil dan bijaksana. Sementara banyak negara telah mengadopsi peraturan yang mengatur transaksi online, masih ada tantangan dalam menerapkan dan menegakkan perlindungan hukum yang efektif bagi konsumen. Hasil penelitian ini dapat memberikan gambaran bagaimana perlindungan hukum konsumen dapat ditingkatkan dalam transaksi e-commerce online.

Konsolidasi atau yang dikenal peleburan merupakan salah satu upaya dan strategi perseroan terbatas untuk memajukan perusahaannya. Dalam Undang-Undang Nomor 40 Tahun Tahun 2007 tentang Perseroan Terbatas memberikan definisi konsolidasi sebagaimana terdapat dalam Pasal 1 angka 10 Konsolidasi adalah perbuatan hukum yang dilakukan oleh dua Perseroan atau lebih untuk meleburkan diri dengan cara mendirikan satu Perseroan baru yang karena hukum memperoleh aktiva dan pasiva dari Perseroan yang meleburkan diri dan status badan hukum Perseroan yang meleburkan diri berakhir karena hukum. Di dalam perusahaan perseroan terdapat 2 (dua) jenis pemegang saham yang sama-sama memiliki hak untuk ada dalam RUPS, yaitu pemegang saham mayoritas dan pemegang saham minoritas. Pemegang saham mayoritas atau majority stockholder adalah pemegang saham yang memiliki kepentingan untuk mengawasi suatu perusahaan karena kepemilikan saham yang lebih dari 50 % saham. Sedangkan pemegang saham minoritas definisinya tidak disebutkan dalam peraturan perundang-undangan tertentu. Proses konsolidasi terdapat  RUPS yang melibatkan semua pemegang saham. Pemegang saham minoritas menjadi perhatian karena kedudukannya masih lemah diantara pemegang saham mayoritas. Kedudukan yang lemah ini, pemegang saham sangat perlu dilindungi demi keadilan bagi setiap pemegang saham. Kedudukan pemegang saham dalam proses konsolidasi perseroan terbatas masih lemah dan wajib mendapatkan perlindungan jika mendapat perlakuan tidak adil dalam proses konsolidasi tersebut.  

Bisnis keluarga adalah jenis usaha unik yang menghadapi sejumlah tantangan dan peluang. Tiga isu utama yang sering muncul dalam bisnis keluarga adalah prinsip kepemimpinan, kepemilikan, dan manajemen. oleh karena itu anggota keluarga sebagai pemegang ssaham memiliki peranan oenting dalam pengambilan keputusan. Dalam konteks ini, pemegang saham minoritas dalam perusahaan keluarga sering kali menghadapi tantangan dalam memperoleh perlindungan hukum yang memadai. Keterbatasan perlindungan hukum ini dapat berdampak pada hak-hak pemegang saham minoritas dan integritas operasional perusahaan keluarga secara keseluruhan. Dalam jurnal ini membahas bagaimana perlindungan hukum bagi pemegang saham minoritas dalam perusahaan keluarga yaitu di PT Citra Muamalat Mandiri dikaitkan dengan prinsip-prinsip manajement perusahaan keluarga. Oleh karena itu Penelitian ini menggunakan metode normatif empiris dengan pendekatan deduktif. Pengumpulan data berupa teori-teori berbagai sumber dan kemudian menghasilkan kesimpulan. Hasil penelitian menunjukan bahwa PT Citra Muamalat Mandiri dalam melindungi pemegang saham minoritas sudah sesuai dengan UU yang berlaku.  

Direksi di dalam perseroan terbatas dapat diumpamakan sebagai nyawa bagi perseroan. mengurusi perseroan sesuai dengan maksud dan tujuan perseroan beserta itikad baik dan penuh rasa tanggung jawab. oleh sebab itu kehadiran direksi sangat penting bagi perseroan. Salah satu kewajiban Direksi yang harus dilakukan adalah membuat laporan tahunan. Laporan tahunan perseroan memiliki kepentingan yang besar bagi pemegang saham. Jika direksi beriktikad tidak baik dalam menyusun laporan tahunan dapat menciptakan ketidakpercayaan dan ketidakpuasan di antara pemegang saham. Seperti kasus yang terdapat pada Putusan Nomor 399/Pdt.P/2021/PN.Jkt.Pst menyatakan direksi tidak pernah membuat laporan tahunan perseroan sejak berdirinya PT tersebut. Metode yang digunakan dalam penelitian ini, yaitu yuridis normatif dengan pendekatan kasus dan pendekatan perundang-undangan. Sehingga tujuan penelitian kami adalah untuk mengetahui bagaimana tanggung jawab serta akibat hukum direksi terhadap iktikad tidak baik dalam membuat laporan tahunan. Sehingga hasil dari penelitian ini berdasarkan UU PT menyatakan bahwa direksi memiliki tanggung jawab, tugas, dan wewenang dalam menyusun laporan tahunan. Akibat hukum dapat timbul apabila direksi melakukan perbuatan yang merugikan pemegang saham atau perseroan dalam membuat laporan tahunan.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

The purpose of this community service activity is to strengthen partnership-based village financial management in the Tomini Bay area. The problem that occurred in Huangobotu village, Kabila Bone sub-district, Bone Bolango district, Gorontalo province was that Huangobotu village did not yet have a village website to serve as a village profile, not just to introduce Huangobotu village to the public, but the expected goal was for Huangobotu village to become a fostered village that successfully published all activities related to the transparency of village financial management. The methods used in this study were 1) Coaching socializing material about the application to KKS  supporting students, 2) Providing training on making the Village Web to KKS supporting students, 3) Assistance in training village web creation to village apparatus 4) Official Village Web Publication to the people of Huangobutu village. The results of the KKS program have been running smoothly, this is evidenced by the success of the servants in implementing the knowledge obtained at tertiary institutions to village apparatus with the Huangobotu village website and village apparatus being able to make the village website on an ongoing basis as a means of information for the public and as a village profile. Village Web, Strengthening Village Financial Management; Means

Outbond training ini diikuti oleh 91 peserta yakni karyawan PT Capella Medan.  Kita telah melalui Pandemi yang telah berlangsung hingga 3 tahun, dimana Hubungan antar divisi / unit yang semakin renggang sehingga Komunikasi yang semakin jauh karena dilaksanakannya pertemuan online, Kolaborasi yang tidak maksimal dan tidak menyeluruh akibatnya masih banyak Banyak divisi yang belum bisa proaktif secara optimal dalam bekerja. Dengan demikian kinerja menurun sehingga perlu ada perbaikan dengan melaksanakan  Outbond Training  agar tiap unit /divisi dapat membaur dan melebur Kembali menjadi lebih kompak dan harmonis.  Komunikasi menjadi lebih terjalin Kembali serta mesra dan harmonis sehingga kinerja semakin meningkat.. Mengoptimalkan peran serta kayawan dalam hal bekerja secara proaktif dimana dituntt bisa berubah dalam setiap kondisi, punya integritas dan inisiatif, bersinergi satu dengan yang lain serta memiliki sense of belonging yang tinggi dan akhirnya bisa menyatakannya dalam ACTION.

The purpose of this service is to find out how far UMK Poklahsar Kembung Rebus applies the cash receipts and disbursement accounting information system in its transactions. The method used is library research and field research. Collecting data directly to the field using data collection techniques, namely interviews and observations directly to the owner of the UMK Poklahsar Kembung Rebus. In this service, the PKM Team found that UMK Poklahsar Kembung Rebus had not implemented the cash receipts and disbursements accounting information system properly. The transactions are recorded simply by recording receipts and expenses without applying the applicable accounting information system, so that the financial statements of the UMK Poklahsar Kembung Rebus are also not presented in accordance with PSAK.  

Hypertension is a conditional in which blood pressure increases beyond normal limits. Normal blood pressure varies according to age. All hypertension is a sport, one of which aims to incrase blood flow and oxygen supply to the active muscles and skeleton, especially to the heart muscle. The purpose of this hypertension exercise is to increase the knowledge of the elderly at the Tresna Werdha Budi Mulia 2. Social institution regarding hypertension exercise to reduce blood pressure. The method used is by socializing and providing counseling and displaying posters containing the steps in hypertension gymnastics. Health counseling was held on Thursday, june 8 2023. The population in this counseling were the elderly in Tresna Werdha Budi Mulia 2 Social institutions. After conducting health education about hypertension exercise, the results (100%) were that the elderly in Tresna Werdha Budi Mulia 2 Social institutions understood, understand and be able to give an example of how hypertension exercise to lower blood pressure.

Sebuah organisasi memiliki berbagai komponen yang saling bergantung dalam mengerjakan tugasnya masing-masing. Tujuan organisasi sendiri yaitu sebagai wadah dalam mencapai suatu keinginan, cita-cita atau tujuan yang dilakukan bersama dengan para anggota organisasi. Dalam upaya mencapai tujuan organisasi yang anggotanya harmonis, diperlukannya manajemen konflik di dalam organisasi. Penelitian ini menggunakan metode studi literatur atau library research untuk mengumpulkan, membaca, menelaah, dan mengolah data juga informasi yang relevan tentang manajemen konflik dan upaya penanganan konflik dalam organisasi pendidikan di sekolah. Manajemen konflik merupakan suatu rencana untuk mengatur keadaan yang tidak sebagaimana mestinya yang terjadi oleh pihak-pihak yang terlibat yaitu pihak yang bertengkar dalam organisasi. Konflik menjadi negatif jika dikelola dengan tidak baik, begitupun sebaliknya konflik menjadi suatu yang positif jika pengelolaan konflik tersebut dilakukan dengan baik dan sistematis. Penelitian ini menjelaskan bahwa suatu manajemen konflik dan upaya penanganan konflik dalam organisasi pendidikan di sekolah merupakan komponen penting dalam menciptakan kinerja dan efektivitas kerja suatu organisasi. Dengan penanganan konflik dan strategi pencegahan konflik diatas diharapkan mampu membantu dalam memberikan suatu pemahaman dan wawasan agar mampu meningkatkan suatu kualitas kinerja dalam suatu organisasi.  

Spiritual education is an important aspect of a child's holistic development, which involves understanding religious values, beliefs, and practices. Parents play a crucial role in shaping and facilitating the spiritual education of their children. This abstract discusses the important role of parents in supporting and promoting children's spiritual education, as well as the implications for children's development. This study was conducted through a literature review and analysis of previous research. The results showed that parents act as role models and role models for their children. They can provide spiritual education by teaching moral values, involving children in religious activities, and providing an understanding of family religious beliefs and practices. In addition, open and deep communication between parents and children also plays an important role in spiritual education. Discussions about beliefs, values, and spiritual questions can help children understand and internalize spiritual principles. The role of parents in children's spiritual education has a significant impact on children's development. Children who get good spiritual education tend to have a better understanding of moral values, a sense of empathy, and a sense of connectedness with others. They also have a higher tendency to develop a positive attitude towards life, are able to overcome challenges, and have better psychological well-being.

PK. Rosella Baru is a company operating in the plastic sack industry. In the production process of plastic sacks, there are several stages, including the production of plastic thread. The company still encounters a significant number of defects in the plastic thread, exceeding 2%, resulting in obstacles in the weaving process of the sacks and suboptimal production output. The research utilizes the Statistical Process Control method to identify solutions for quality control of the plastic thread products at PK. Rosella Baru. Based on the Pareto diagram, the most dominant defect is found in the unevenness of thread rolls, accounting for 43.3% of the defects. The control chart analysis shows that there are samples exceeding the upper control limit (UCL) in samples 1 and 9, and data exceeding the lower control limit (LCL) in samples 3 and 6. The cause and effect diagram identifies five factors: labor, machine, material, method, and environment. The most dominant cause is the lack of training for the workforce and insufficient maintenance of the machines, resulting in defective plastic thread. Therefore, the suggested solution is to perform regular machine maintenance, provide training to the workforce, and pay attention to machine settings and the quality of raw materials used.

PT. Romi Violeta is a furniture company engaged in the production of rattan and wood products for the global market. The problem that often occurs is that the Finger Joint machine often experiences damage to the engine components. Therefore, the objectives of this research are to identify critical components in the Finger Joint machine, develop a maintenance scheduling for the machine's components, and compare the maintenance costs before and after implementing the scheduling. The analysis revealed that the Hydraulic component has a cumulative value of 40%, followed by the Cutter component with a cumulative value of 34.4%, and the Air Hose component with a cumulative value of 5.6%. Consequently, a preventive maintenance schedule was determined, with the Hydraulic component requiring maintenance every 31 days, the Cutter component every 36 days, and the Air Hose component every 207 days. This resulted in a reduction in maintenance costs from the previous amount of Rp.5,200,000 to Rp.1,210,847.

PT. Z is one of the companies that produces steel plates located in Surabaya, East Java. Production process at PT. The Z fully uses machines that operate 24 hours a day. The bottleneck in the steel plate production process is that there are often breakdowns caused by people, machines, and materials. In the engine factor, there is often a machine breakdown that makes production stop. The smooth running of the production process is disrupted due to damage to the production machine. High downtime often occurs due to repairs and replacement of components in certain machine parts. Therefore the machine needs maintenance / maintenance (maintenance). Among all production machines, rolling mill machines are the machines with the highest downtime rates. The components in the rolling mill machine that cause the highest downtime of 12,851 minutes are roll components. This study intends to make a scheduling plan for roll replacement on rolling mill machines. The methodology used in this study is Preventive Maintenance by calculating its reliability and making a schedule for replacing and maintaining the machine. The results showed that the average roll replacement every 6 days with 63.21% reliability, and the average roll replacement process time was 131 minutes.

In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.

This article reviews the factors that influence the quality of financial statements, namely accounting information systems, internal control systems and human resource competencies, a literature study on accounting information systems. The purpose of this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) Accounting Information Systems affect the Quality of Financial Statements; 2) The Internal Control System affects the Quality of Financial Statements; and 3) Competence of Human Resources influences the Quality of Financial Statements.