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This research aims to increase the efficiency of raw material management in the Warmindo Sugar Pak Har UMKM business by considering possible risks, optimizing order sizes, and determining manufacturing order times. An approach using the FMEA (Failure Modes and Effects Analysis) method is used to systematically identify risks that can affect the availability of raw materials. Next, this research looks for the optimal solution by calculating the Economic Order Quantity (EOQ) to determine the economical order size. The first specific objective is to identify risks that may occur in procuring raw materials, while the second specific objective is to optimize order sizes in order to minimize storage and purchasing costs. The third step is to determine the optimal time to place an order for making raw materials in order to maintain a smooth production process and avoid stock shortages. The results of this research are expected to provide insight to Warmindo Sugar Pak Har MSMEs regarding the risks that need to be anticipated in procuring raw materials, provide recommendations regarding economical order sizes, and increase understanding regarding ordering time control. It is hoped that this research can contribute to the development of more effective and efficient raw material management strategies in the context of MSMEs.

Organizations are made up of people who react differently to the impact of corruption. Organizational integrity includes the integration of systems, operational organization, strategy, control, corruption, and ethical standards, thereby creating norms of behavior. Another misconception is that corruption originates from organizations, not the individuals within them, as if ethical violations in practice occur almost by osmosis from organizations that are not accountable to those individuals. Individual efforts to eradicate corruption are likely to be less successful than efforts made by organizations. The transfer of money from individuals into organizational dynamics can be seen in the case of criminal corporations. Disruption if the organization provides a structural framework that eliminates the possibility of practical corruption. The ability of individuals to interpret rules or decide whether to implement certain protocols should be avoided in systems that cannot be manipulated.

Sultan Muhammad Salahuddin Airport located in Bima regency, West Nusa Tenggara is the main terminal for the people of Bima and its surroundings who travel using air services. As the main terminal for Bima people who will travel by air service, Bima Airport must have a risk management system in accordance with applicable regulations, especially in the airside area where all aircraft operational activities take place in the airside area. This study aims to determine the suitability of the safety criteria of Sultan Muhammad Salahuddin Bima Airport and the steps taken by the airport in the event of a non-conformity or an event that can be categorized as hazard identification and Risk assessment (HIRA). This study used mixed methods Data collection was carried out by observation, structured interviews and documentation. The general data in this study is primary data and secondary data. Data analysis used using qualitative and quantitative data analysis techniques. The results of this study are based on research that has been carried out based on ISO 31000 on Aviation Hazard Risk Management Analysis on the Airside Side as an effort to minimize the risk of accidents with the Hira method at Sultan Muhammad Salahuddin Airport which is carried out using stages consisting of the risk identification stage, risk analysis and risk evaluation as well as the risk treatment stage, So from the study 10 dangers and risks that are likely to occur. Of the 10 risks, there are 9 risks in the red zone (high) and 1 risk in the yellow zone (medium). Of the 10 risks, they then get treatment or control because they are in the red zone and yellow zone. Controlling the possibility of 10 existing risks, Sultan Muhammad Salahuddin Airport uses control measures in implementing measures to minimize the impact of possible risks that occur, namely avoiding and reducing risks. This is supported by risk treatment carried out by the company and adjusted to 10 risks that are likely to occur.

An audit is a systematic process carried out by an auditor to obtain and evaluate evidence of a company's economic events and include fairness based on predetermined standards and convey the findings obtained to interested parties. My aim in writing this article is to find out to what extent auditors play a role in improving company performance from an Islamic perspective. The method I used in this research was using qualitative research methods by means of field observations, interviews with related sources and supported by several sources such as books, journals and other documents. The results of this research are that an auditor has a vital role in the management and administrative audits in every institution or company, because with an audit, the financial system in a company will run well and will of course have an impact on improving the quality of each existing employee. at every company. So I can conclude that audits within the company must be carried out periodically to review the extent to which administrative controls have been implemented to improve company performance and to achieve predetermined goals

The purpose of this study was to find out the profit sharing system carried out by rice field owners with rice cultivators in Senaung Village, Jaluko District, Muaro Jambi Regency and to find out the rights and obligations carried out by Shahibul Maal and Mudharib to rice cultivating farmers in Senaung Village, Jaluko District, Muaro Jambi Regency. As well as to find out the constraints faced by Shahibul Maal and Mudharib on rice cultivating farmers in Senaung Village, Jaluko District, Muaro Jambi Regency. The analytical approach used in this research is qualitative-descriptive. The results showed that the profit-sharing system that occurred in Senaung Village between Shahibul Maal and Mudharib was based on an agreement between the two parties according to local customary law that applies for generations, where custom is used as a source of law that can be obeyed by the local community and Profit sharing agreements that occur are generally carried out verbally with mutual trust among members of the community. Farmers' obligations that must be carried out to support production results are starting from the management preparation stage, the rice seed preparation stage, the next stage is starting to transfer the seedlings, the planting season preparation stage, rice planting, after the rice plants are 15, 25 and 45 days old, fertilization is carried out. After fertilization is carried out grazing between the rice fields, when the rice is 60 days old, pest control is carried out, the final stage is harvesting.

MikroTik RouterOS is a Linux-based operating system that is intended as a network router. Designed to suit all users. MAC address-based authentication systems may not be able to cope with the significant growth in the number of users. Using different system in a hotspot network can provide additional security advantages. By replacing the MAC address authentication method with a different system, access risks can be reduced to improve overall network security. After the hotspot network with the voucher system is running well, the Company can develop further by adding additional features or services according to the needs of the company. This development can improve security or increase network capacity to accommodate companies. Replacing the system with a Hotspot Voucher system using Mikrotik will increase flexibility, management, and access control in a hotspot network using Mikrotik Router devices, Switches, UTP Cables, and Access points. From the specifications above, Mikrotik is quite suitable for hotspot vouchers with a voucher system to provide flexibility in managing user access. Previously used MAC address-based authentication was difficult to manage and inflexible. With a different system, setting up and managing access becomes more efficient and can be done more easily. Hotspot voucher configuration with a limit of 5 Mbps Download and 5 Mbps Upload. MAC address system can be overcome with a hotspot voucher system. Enterprises can handle significant user growth without compromising access control.  

MTs Darul Ikhlash is one of the educational institutions in South Sangatta which is equipped with various school facilities and infrastructure. Some of the data management processes for facilities and infrastructure at MTs Darul Ikhlash still run manually and some are in the form of files, but there is no system that accommodates the facilities and infrastructure processes as a whole. So it is difficult for the deputy head of facilities and infrastructure to find out and search for data held by the school, as well as control the inventory of facilities and infrastructure, especially those in condition that can be replaced for further improvement. The aim of this research is to design and build a website-based information system for facilities and infrastructure that is used to simplify the process of collecting data on facilities and infrastructure at MTs Darul Ikhlash so that management becomes more effective and efficient. This information system planning was created using the waterfall method. This research has produced a web-based Facilities and Infrastructure Information System for Data Collection and Loans at MTs Darul Ikhlash, which will make it easier for the school to recapitulate facility and infrastructure inventory data more quickly and accurately.    

MTs Darul Ikhlash is one of the educational institutions in South Sangatta which is equipped with various school facilities and infrastructure. Some of the data management processes for facilities and infrastructure at MTs Darul Ikhlash still run manually and some are in the form of files, but there is no system that accommodates the facilities and infrastructure processes as a whole. So it is difficult for the deputy head of facilities and infrastructure to find out and search for data held by the school, as well as control the inventory of facilities and infrastructure, especially those in condition that can be replaced for further improvement. The aim of this research is to design and build a website-based information system for facilities and infrastructure that is used to simplify the process of collecting data on facilities and infrastructure at MTs Darul Ikhlash so that management becomes more effective and efficient. This information system planning was created using the waterfall method. This research has produced a web-based Facilities and Infrastructure Information System for Data Collection and Loans at MTs Darul Ikhlash, which will make it easier for the school to recapitulate facility and infrastructure inventory data more quickly and accurately.    

Foreign Object Damage (FOD) is any object found in an inappropriate location that could damage equipment or injure personnel by virtue of being in that location.FOD includes a wide range of materials, including loose hardware, pavement fragments, catering supplies, building materials, stone , sand, luggage, and even wild animals. The aim of this research is to find out the handling of Foreign Object Damage at the Yogyakarta Kulon Progo International Airport Apron and to find out the factors that cause Foregin Object Damage (FOD) in the Airport Apron area International Yogyakarta Kulon Progo. This study used descriptive qualitative method. This research was carried out on March 1 – March 31 2023 at Yogyakarta Kulon Progo International Airport. The data collection techniques used in this research were documentation, observation and interviews with Apron Movement Control (AMC) Unit officers. Data analysis techniques use data reduction, data presentation, and drawing conclusions.The results of the research show that the handling carried out by the Apron Movement Control (AMC) unit is by checking. If there is Foreign Object Damage (FOD) scattered in the Apron area, it is immediately taken or stored in the Fod bin box and will later be handed over to the Safety Management System. (SMS). The obstacle faced by Apron Movement Control (AMC) unit officers at Yogyakarta Kulon Progo International Airport is the lack of awareness of operational officers in the Apron area, especially regarding order and cleanliness. There are several colleagues who are not optimally moving around the Apron so that Fod is not detected. External factors that cause Foreign Object Damage (FOD) on the Apron are objects brought in from outside such as flying grass from cuttings at the edge of the Apron or runway which are carried by the wind and enter the Apron. Meanwhile, the internal factors are plastic waste from GSE such as neat ropes, fragments of suitcases and from passengers.  

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

The process of recording cash receipts and disbursements is an important part of financial management of an entity, be it a business, organization or individual. This process helps ensure that money received and disbursed is recorded correctly, so that it can be used to control finances, prepare financial reports, and fulfill tax obligations. The aim of this research is to create an accounting information system for cash receipts and disbursements at UD. Berkat Berkawan by creating a web-based cash receipt and disbursement application program. This research method uses a study method with an approach used to understand and analyze how an accounting information system operates in a business or organizational context. The results of this research can be used to facilitate UD. Berkat Berkawan in recording transactions and creating financial reports of cash receipts and disbursements.   Keywords: Accounting Information Systems, Disbursements, Cash Receipts

The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

This study aims to analyze how the implementation of the internal control system in managing village funds in Wolokoli Village, Bola District, Sikka Regency based on Government Regulation Number 60 of 2008 and Domestic Manteri Regulation Number 20 of 2018.This research is qualitative research with descriptive analysis method.This research data was obtained from observations and direct interviews with related parties regarding the implementation of the internal control system in managing village funds in Wolokoli Village as well as documentation by providing information about the general description of Wolokoli Village, Vision and Mission of Wolokoli Village, Wolokoli Village Organizational Structure, Wolokoli Village Financial Statements and other documents related to research.The results showed that in Wolokoli Village in the process of managing village funds in theory has referred to the Manteri Regulation in the State Number 20 of 2018, but in practice there are still programs that have not been running or have not been realized because they are still constrained in the quality of human resources, so that the management of village funds in Wolokoli Village has not been fully independent.In addition, in the implementation of the internal control system in Wolokoli Village, there are also still several points that have not been implemented properly so that it seems not transparent.

This study aims to determine the effectiveness of implementing the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma. This research was conducted at MTsS Al- Abror Muara Soma. This study uses qualitative research methods with a descriptive approach. Data collection techniques through observation techniques, interviews, and documentation. The research results show that the implementation of the internal control system in the management of facilities and infrastructure at MTsS Al- Abror Muara Soma is less effective. Can be seen by using the checklist method, the result of the calculation are 40% which means it is less effective in implementing the internal control system and 60% the effectiveness cannot be proven for environmental aspects of control, there is no segregation of duties in the coordinator of facilities and infrastructure, namely the existence of multiple positions carried out by the administration, and there is still a lack of concern in maintaining facilities and there are still incomplete and inadequate facilities. For the information and communication aspect, it is proven that the numbering of facilities has not been implemented, manual recording of inventory for each class has not been implemented and there is no recording system for removing facilities and infrastructure that are not longer used or left in stroge, and for the supervision aspect it has not been carried out properly because special staff have not been formed to supervise facilities and infrastructure and have not carried out routine inspections of school facilities.

Based on its astronomical location, Indonesia is located at 6°N – 11°S and 95°East - 141°E, with details namely Belawan port is at point 03° 470 000 LU and 980 420 East. This port is about 24 km from downtown Medan. Accidents at work are things that really need attention and should not be looked down upon. Based on government regulation no. 50 of 2012 which is the result of amendments to the regulation of the Minister of Manpower of the Republic of Indonesia No.Per.05/MEN/1996 concerning implementation of safety management systems and occupational health (SMK3) is part of the overall system includes organizational structure, planning, responsibility, implementation, process, procedures, maintenance of occupational safety and health policies in order risk control related to work activities in order to create a place Safe, efficient and productive work. The formulation of the problem in this study namely application of SMK3 at Belawan Port and the problems that occur. With research objectives to describe the safety management system and occupational health on the Pertamina Belawan ship, to find out the safety system work at Belawan port and find out how far the system has been implemented occupational safety and health management implemented at the port Belawan.

Implementation of Management Control Systems in Improving Employee Work Effectiveness at the National Counterterrorism Agency of the Republic of Indonesia (supervised by Mursalim and Fadliah Nasaruddin). The aims of this study were to determine (1) the adequacy of the management control system (SPM) implementation, and (2) the SPM's role in increasing the effectiveness of the work of employees at the National Counterterrorism Agency (BNPT) of the Republic of Indonesia. This study uses primary data, namely through the distribution of questionnaires. The research methodology used is a qualitative descriptive analysis method. Testing the data using questionnaire answers with a sample consisting of 210 civil servants and TNI/POLRI, 83 PTT and 17 task units of the BNPT of the Republic of Indonesia. Based on the results of the questionnaire testing, it was concluded that the adequacy of the implementation of SPM at the BNPT of the Republic of Indonesia was very adequate. And, the role of SPM in increasing the work effectiveness of employees at the BNPT of the Republic of Indonesia, is very important.

Preparation of a comprehensive budget is very important for every company, because it will provide benefits in the form of a systematic approach to management policies, as well as facilitate quantitative evaluation of the company's ultimate goals. This study aims to determine and compile a comprehensive budget calculation as a means of internal control in "Tofu Production House UKM". This type of research uses a quantitative method to determine sales data of tofu products, namely white tofu and yellow tofu in the last 5 months, as well as costs in the production process, both direct and indirect costs. The results of the study show that in the process of compiling a comprehensive budget for “Tofu Production House UKM” this method is still used which is very simple and does not pay much attention to the costs incurred as a result of the production process. This can be seen from the results of the preparation of a comprehensive budget. From this research, it is hoped that it can be used as a means of controlling and managing the finances of "Tofu Production House UKM" by making a comparison between the comprehensive budget and its realization.

This study seeks to determine the effect of Accounting Information System (AIS) on the financial performance of Small and Medium Enterprises (SMEs) with the aim of investigating the impact of recording systems, financial reporting systems, budget control systems, and cash management systems on financial performance. Entering and documenting daily business transactions manually has become impractical and from here organizations have realized the usefulness of adopting AIS to improve company performance. The study's findings provide valuable insights for SME owners, policymakers, and researchers interested in improving the financial performance of small businesses. adopt a descriptive research design and target 1640 SMEs This study used questionnaires as data collection instruments. Trials are conducted to ensure the validity and reliability of the tool. The Statistics Package for Social Sciences version 24 is used to analyze data using descriptive analysis and inferential statistics. The results of this study show that there is a strong significant relationship between the financial reporting system and the financial performance of SMEs. In addition, several ways are also provided to improve the effectiveness of AIS which has a significant impact on the financial performance of SMEs. From the results found, it is advisable to research further on the same research area. In addition, several recommendations are given to improve financial performance through effective AIS for SME owners and policy makers.

Internal control is fundamental in the accounting system. Internal control (internal control) are policies and procedures that protect company assets and are presented accurately in accordance with applicable laws. Sales and revenue accounting information system is an information system that organizes a series of procedures and methods designed to generate, analyze, disseminate and obtain information to support decision making regarding sales and revenue. PT Malindo Feedmill Tbk is a multinational company engaged in production and sales, this company was founded in 1997 as a subsidiary branch of two Malaysian companies namely Leong Hup Holding Berhad and Emivest Berhad. The purpose of this study was to determine internal control related to sales and revenue accounting information systems at PT. Malindo Feedmill Tbk. The method used is descriptive analysis and secondary data from the company's website. The conclusion is the internal control itself at PT. Malindo Feedmill Tbk in sales has been good. However, it is possible that the management of biological assets is not good enough that there is a decrease in biological assets and their inventory.    

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.