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This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

The paradigm of the Indonesian criminal justice system is currently undergoing a significant shift from a retributive approach toward a restorative one. Criminal offenses resulting from negligence (culpa) present a unique case within this transition, as they lack malicious intent (mens rea in the form of dolus), yet often result in severe harm or loss of life. Despite its potential, the application of restorative justice for culpa offenses remains hindered by fragmented and sectoral regulations among law enforcement agencies, leading to legal uncertainty and inconsistent implementation. This research aims to analyze the urgency of restorative justice in negligence cases and proposes a model for its reconstruction. Using a normative juridical research method with statutory and conceptual approaches, this study examines existing regulations from the National Police, the Attorney General’s Office, and the Supreme Court. The findings indicate that the current framework requires a structural reconstruction through the synchronization of inter-institutional policies and the integration of restorative justice principles into the National Criminal Procedure Code (KUHAP). This reconstruction is essential to ensure a unified standard that balances legal certainty, the rehabilitation of the offender, and the restoration of the victim’s rights in unintentional crimes.

The implementation of Biology learning in senior high schools still faces various challenges, particularly the limitations of laboratory facilities and the low level of students’ science process skills(KPS). KPS  is an essential ability that supports conceptual understanding and critical thinking development through practical activities. This community service program aimed to improve students’ basic laboratory skills and KPS through hands-on training. The program was conducted at the Biology Education Laboratory of the Faculty of Teacher Training and Education, Kuningan University, involving students from SMAN 1 Ciwaru. The methods included socialization, laboratory equipment training, preparation of practical materials, animal dissection training, application of virtual laboratory technology, and mentoring and evaluation sessions. The results showed a significant improvement in students’ abilities to use laboratory tools, prepare materials, and perform experiments according to scientific procedures. Before the training, only 32% of students were able to use laboratory equipment correctly, while after the training, this increased to 84%. The average scores for observation, measurement, data interpretation, and scientific communication also improved significantly. Furthermore, a satisfaction survey revealed an average score of 4.6 out of 5, with 92% of participants stating that the activity was very beneficial. This program proved effective in enhancing students’ basic laboratory and science process skills, providing meaningful, applicable, and sustainable science learning experiences. Keywords: : training, basic skills, laboratory, science process skills, biology.  

Mining activities in Indonesia result in significant environmental degradation, necessitating a robust legal framework for post-mining rehabilitation. However, enforcement is often hindered by normative overlaps between the Mining Law (No. 3/2020) and the Environmental Law (No. 32/2009), alongside a "supervisory vacuum" caused by recent centralization. This research evaluates the government's role in enforcing rehabilitation obligations and proposes a synchronized legal approach. Using a normative juridical method, the study identifies that authority fragmentation leads to a lack of accountability in reclamation fund management. Findings suggest that rehabilitation is frequently treated as a formal administrative procedure rather than a substantive ecological duty. Consequently, this study proposes a "Green Mining Governance" model that integrates environmental standards directly into mining permits (IUP) through a unified, inter-agency supervision system. This proposed framework integrates stringent environmental standards directly into the Mining Business Permit (IUP) and the annual Work Program and Budget (RKAB) through a unified, inter-agency supervision system. Such a reconstruction is essential to ensure that environmental restoration transcends formalistic requirements, evolving into a substantive legal obligation aimed at achieving long-term ecological justice and sustainable resource management.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This research examines compliance with gold pawn guarantee execution procedures from a civil law perspective, using a case study of Medan District Court Decision Number 738/Pdt.G/2023/PN Mdn. The background to this research stems from the growing practice of gold pawning in society as a solution for quick cash needs, but it often raises legal issues related to the execution process of the pawned goods. The issues raised in this paper are the procedures for executing gold pawn guarantees according to applicable law and whether PT. Gadai Mas Sumut's actions in this case comply with legal provisions. This research method uses a normative juridical approach by examining Articles 1150-1160 of the Civil Code, the Consumer Protection Law, and PMK Number 122 of 2023. The analysis shows that, normatively, creditors have the right to execute pawned goods if the debtor defaults. However, execution must be carried out in accordance with legal procedures, the principle of good faith, and transparency, including through a public or voluntary auction. In the case of PT. In the case of the North Sumatra Gold Pawn, the execution was carried out without adequate notification and without evidence of an official auction, thus being deemed to have failed to meet the principle of legal compliance. Therefore, this article concludes that gold pawn execution practices must be based on the principles of legal certainty and debtor protection to prevent similar losses and disputes in the future.

Background: Accurate coding of external cause in injury diagnoses is crucial to ensure the validity of medical records, support health policy decisions, and maintain the quality of morbidity reporting.  Objective: To determine the factors that influence the inaccuracy of external cause codes in injury diagnosis at Thalia Irham General Hospital, Panciro, Gowa Regency. Method: This study employed a descriptive qualitative approach using observation and in-depth interviews with outpatient coders handling injury cases. Result: The study found that only 36% of the medical record documents were coded accurately, 26% were inaccurately coded, and 36% lacked any external cause code. The main causes of inaccuracy included incomplete anamnesis, limited time, absence of specific standard operating procedures (SOPs), and the belief that external cause codes do not impact BPJS claims. Conclusion: The low level accuracy of external cause coding is caused by the lack of understanding of officers regarding the ICD-10 Chapter XX classification, the absence of a specific SOP for coding injuries, and the perception that external cause codes do not affect the claims system.

Hospitals, as healthcare institutions, bear the responsibility of delivering safe, high-quality, and patient-centered services. Hospital accreditation serves as a crucial mechanism to ensure service quality and legal protection for patients, particularly in medical dispute cases. This study aims to analyze the impact of accreditation on patient legal protection, both preventively and repressively. The research employs a normative legal method with statutory and conceptual approaches, utilizing primary, secondary, and tertiary legal materials. Data were analyzed through document studies covering Law Number 17 of 2023 on Health, government regulations, presidential regulations, and technical regulations from the Ministry of Health regarding accreditation standards and procedures. The findings indicate that accreditation functions as a continuous evaluation mechanism to ensure medical services comply with safety standards and clinical governance, strengthens patients’ rights to information, informed consent, and quality care, and reduces the risk of medical disputes. However, implementation challenges exist, including limited resources, compliance performed as formalities, and inconsistent supervision. Therefore, accreditation is not merely an administrative symbol but a strategic legal instrument that enhances patient safety culture and hospital accountability, ensuring that healthcare delivery meets professional, ethical, and legal standards.

This study investigates the algebraic reasoning processes of university students when expanding mathematical expressions in the context of nonroutine problem-solving. The research adopts a qualitative approach to explore how students interpret algebraic structures, apply symbolic transformations, and construct logical explanations while working through unfamiliar tasks. Data were collected through written tests, task-based interviews, and detailed analysis of students’ solution strategies. The findings reveal significant variation in students’ ability to generalize patterns, recognize structural relationships, and justify algebraic procedures. Students with strong conceptual understanding demonstrated flexible reasoning, coherent explanations, and appropriate use of algebraic properties. In contrast, students who relied heavily on procedural rules often struggled with symbolic manipulation, produced fragmented reasoning, and exhibited misconceptions related to variables and distributive operations. These results highlight the importance of fostering conceptual understanding, metacognitive awareness, and reasoning-oriented instruction in university mathematics. The study provides insights for educators seeking to design learning environments that promote deeper algebraic thinking and enhance students’ ability to solve complex, nonroutine problems.

This study evaluates the consistency of transmitter level performance through calibration data obtained from the Instrumentation Maintenance Unit of the Cilegon PLTGU. The purpose of this study is to determine the accuracy, linearity, and stability of transmitter output against standard reference values. Qualitative methods were used, including direct observation, interviews, and literature studies to support the analysis of calibration procedures. Calibration data from the Masoneilan 12420-51 and Yokogawa EJA210E transmitters were analyzed using a comparative approach between normal and abnormal calibration results. Classification was based on the difference between the actual output and the 4–20 mA standard signal, with a tolerance limit of ±0.25% in accordance with ISA and IEC calibration standards. The results of the study show that the Level-3 Deaerator Storage Tank transmitter operates within the normal range, with excellent linearity and accuracy, while the Flash ST Tank Level transmitter shows minor deviations outside the tolerance limit, categorized as abnormal. These deviations suggest the potential for drift or zero shift influenced by environmental factors and aging. This study concludes that periodic calibration is necessary to maintain tranmitter performance reliability and ensure accurate signal transmission in the automatic control system at the Cilegon PLTGU facility.

Maritime safety is a crucial aspect of sea transportation regulated by Law No. 17 of 2008, which mandates the fulfillment of ship seaworthiness and crew requirements. To ensure these standards are met, the Directorate General of Sea Transportation carries out continuous supervision through the issuance of the Ship Safety Certificate. This certificate ensures that the ship meets the material, construction, machinery, stability, and equipment requirements in accordance with regulations, including the SOLAS International Convention. To enhance efficiency, the SIMKAPEL digital system was developed to accelerate the certification process online. This study aims to analyze the mechanism of issuing the Ship Safety Certificate for the TB. Cavalo Marinho 09, managed by PT. Surya Samudera Indah Batam at the Batam Special Port Authority (KSOP). The method used is a combination of field and library research, with direct observation and active participation for six months. The results indicate that the certification process at KSOP Batam is in accordance with the applicable Standard Operating Procedures (SOP) and supported by the SIMKAPEL system. The study concludes that compliance with regulations and the utilization of digital systems are essential for maritime safety and efficiency.

The Damahu waxy corn (Zea mays L. var. Damahu) is a local variety traditionally cultivated by the Gorontalo community and possesses significant potential for the development of functional food products. This study aimed to determine the nutritional composition of the Damahu waxy corn variety originating from Bontula Village, Asparaga District, Gorontalo Regency, through proximate analysis. The corn samples were dried, milled, and analyzed using standard analytical procedures to quantify moisture, ash, fat, protein, and carbohydrate contents. The results indicated that Damahu waxy corn flour contained 83.32% carbohydrates, 5.93% protein, 1.67% fat, 8.84% moisture, and 0.24% ash. This composition characterizes the Damahu variety as a good energy source. However, its protein content does not yet meet the minimum requirement set by the Indonesian National Standard (SNI) for corn-based processed products. The nutritional profile highlights the potential of Damahu waxy corn for the development of nutritious and competitive local food products. This study provides an initial contribution to the documentation of Gorontalo’s indigenous corn varieties and offers a scientific foundation for the utilization of local germplasm to strengthen regional food security.

Cervical cancer remains a major public health problem among women, particularly in developing countries such as Indonesia, where morbidity and mortality rates are still high. Although effective screening methods are available, participation among women of reproductive age remains low due to limited awareness, knowledge, and interest in early detection. Health education is considered a key strategy to improve women’s understanding and encourage preventive behavior. This study aims to analyze the effect of health education on women’s interest in cervical cancer screening at the Daruba Community Health Center, Morotai Islands Regency. The research employed a quasi-experimental design with a one-group pretest–posttest approach. The population consisted of reproductive-age women visiting the health center, with a total sample of 40 respondents selected using total sampling techniques. The intervention involved structured health education sessions covering cervical cancer risks, prevention, and screening procedures. Data on screening interest were collected before and after the intervention using validated and reliable questionnaires. Data analysis was conducted descriptively and inferentially using the Wilcoxon Signed Rank Test with a significance level of 0.05. The results showed a significant increase in women’s interest in cervical cancer screening after the intervention (p < 0.05). These findings indicate that health education effectively improves awareness and motivation. Integrating routine education into primary health services is recommended to enhance early detection coverage and support cervical cancer prevention programs, especially in island regions.

This study aims to evaluate the Resource Development and Installation (RDI) technique to reduce symptoms of Posttraumatic Stress Disorder (PTSD) in female victims of domestic violence. Domestic violence (which falls under the category of intimate partner violence/IPV) is a global public health problem that contributes significantly to women's mental health disorders, including post-traumatic stress disorder (PTSD). Recent systematic evidence shows a strong association between various forms of IPV and adverse mental health outcomes in women, with large variations in prevalence across contexts. Resource Development and Installation (RDI) is a psychological stabilization procedure within EMDR aimed at generating positive resources in individuals exposed to traumatic experiences. The research method used in this study was multiple baseline with a single case (single case research), namely research conducted on subjects with the aim of determining the magnitude of the effect of treatment given repeatedly over a certain period. This study involved three adult female participants who experienced trauma symptoms due to violence perpetrated by an intimate partner in a domestic context. The data analysis technique used in this study was visual inspection by comparing changes in trauma scores in respondents between the baseline and intervention phases. Trauma symptoms were measured using the Harvard Trauma Questionnaire (HTQ). There was a decrease in HTQ scores from an average of 2.9 (presence of PTSD symptoms) before the intervention to 2.1 (minimal). Resources Development and Installation were effective in reducing trauma symptoms in female victims of violence. This was evident in the decrease in trauma symptom scores between before and after the provision of Resources Development and Installation to female victims of violence.

This research is motivated by the low learning outcomes of students caused by the lack of learning activities involving students, as the learning process is still centered on the teacher. This makes students less active in participating in learning. This study aims to describe the improvement in student learning outcomes in Pancasila and Citizenship Education learning using the Inquiry model assisted by audio-visual media in class IV of SDN 16 Padang Besi, Padang City. The type of research used is classroom action research (CAR) with qualitative and quantitative approaches, carried out in two cycles. The research procedure consists of planning, implementation, observation, and reflection. The data obtained are related to learning outcomes using the Inquiry model assisted by audio-visual media. Data collection techniques include observation, tests, and non-tests. The research subjects involved class teachers as observers, researchers as practitioners, and 26 class IV students. The results of the study show that: first, the cycle I teaching module obtained an average of 85.3% (B), increasing in cycle II to 95% (SB). Second, the implementation results of the teacher's learning aspects in cycle I reached 82% (B), increasing in cycle II to 96% (SB). Third, the implementation results of the students' learning aspects in cycle I were 82% (B), increasing to 96% (SB) in cycle II. Fourth, the average student learning outcomes in cycle I were 77 (C), increasing to 89 (B) in cycle II. Thus, it can be concluded that the Inquiry model can improve student learning outcomes in Pancasila and Citizenship Education learning.

This research is motivated by the low learning outcomes of students caused by the lack of learning activities involving students, as the learning process is still centered on the teacher. This makes students less active in participating in learning. This study aims to describe the improvement in student learning outcomes in Pancasila and Citizenship Education learning using the Inquiry model assisted by audio-visual media in class IV of SDN 16 Padang Besi, Padang City. The type of research used is classroom action research (CAR) with qualitative and quantitative approaches, carried out in two cycles. The research procedure consists of planning, implementation, observation, and reflection. The data obtained are related to learning outcomes using the Inquiry model assisted by audio-visual media. Data collection techniques include observation, tests, and non-tests. The research subjects involved class teachers as observers, researchers as practitioners, and 26 class IV students. The results of the study show that: first, the cycle I teaching module obtained an average of 85.3% (B), increasing in cycle II to 95% (SB). Second, the implementation results of the teacher's learning aspects in cycle I reached 82% (B), increasing in cycle II to 96% (SB). Third, the implementation results of the students' learning aspects in cycle I were 82% (B), increasing to 96% (SB) in cycle II. Fourth, the average student learning outcomes in cycle I were 77 (C), increasing to 89 (B) in cycle II. Thus, it can be concluded that the Inquiry model can improve student learning outcomes in Pancasila and Citizenship Education learning.

 This study highlights the importance of academic supervision in improving teachers' professionalism and performance, particularly Islamic Education teachers in madrasas. At MIN 1 Musi Banyuasin, academic supervision has not been fully optimized due to limited time, lack of continuous follow-up, and teachers' perception of supervision as an administrative procedure. The study aims to describe the implementation of academic supervision and analyze its impact on Islamic Education teachers' performance. Using a qualitative phenomenological approach, data were collected through observation, documentation, and in-depth interviews. The results indicate that well-planned, reflective, and participatory academic supervision effectively enhances teachers' pedagogical competence, professionalism, and spiritual awareness. Moreover, academic supervision serves as a means of moral and professional development that fosters a religious work culture within the madrasa and supports the continuous improvement of Islamic education quality.

Determining the materiality level is an important step in planning and implementing a financial statement audit, especially in accounts with significant value such as fixed assets. However, in practice, auditors often face challenges in determining the right materiality level for complex accounts such as fixed assets, especially in companies that have not gone public and are in the development stage. This study aims to analyze the practice of determining the materiality level in the audit procedure for fixed asset accounts at PT. X for the 2024 financial year. The research method used is qualitative with a case study approach through document observation and interviews at the XYZ Public Accounting Firm. The results of the study show that auditors set materiality based on total assets because PT. X has not gone public and is in the development stage. The auditor found a correction in the calculation of accumulated depreciation of fixed assets of Rp24,128,825, but this value was still below the overall materiality limit of Rp186,704,652. Therefore, the fixed asset account is concluded to have been presented fairly and free from material misstatement. This study supports the importance of determining materiality based on professional judgment to improve audit quality.

The development of generative artificial intelligence has opened opportunities for strengthening Islamic legal learning through a digital forum that remains connected to authoritative textual references. This study aims to design and build a web-based bahtsul masail discussion system using a multi-agent AI architecture and the Retrieval-Augmented Generation (RAG) method. The proposed system simulates the deliberative roles commonly found in pesantren-based Islamic legal discussion, namely Moderator, Mubahits, Mu'aridh, and Mushahih. The research applies a Research and Development approach with the Waterfall model, covering requirement analysis, interface design, multi-agent workflow design, implementation, functional testing, and evaluation. RAG is implemented by allowing users to upload PDF documents of kitab kuning and assign the documents to particular agent roles. The uploaded texts are then used as contextual grounding so that each agent can formulate arguments, rebuttals, and final decisions based on traceable references rather than unsupported model memory. The application is implemented using HTML, CSS, and JavaScript on the front end, while the AI reasoning process is orchestrated through an API-based large language model. Functional testing shows that the system can complete five sequential stages of bahtsul masail, display role-based responses, manage uploaded references, and present discussion history. The main contribution of this study is a system design that combines pesantren deliberation procedures with AI-based retrieval support to provide an interactive learning medium for Islamic law, while emphasizing that the final authority of legal validation remains with qualified scholars

This study aims to examine various factors that influence customers' engagement in choosing the Cicil Emas product as a form of long-term investment at Bank Muamalat Purwokerto. This research is based on the increasing trend of gold investment in the community caused by the increase in gold prices and awareness of the importance of halal investment according to sharia principles. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation of Bank Muamalat Purwokerto. The results show that customer interest is influenced by several main factors, namely trust in sharia principles through the murabahah contract, a positive perception of gold as a stable investment asset, the ease of installment procedures that are flat and transparent, and the efficiency of the payment system through autodebit. In addition, social factors such as family recommendations and active promotions from the marketing department also strengthen customer interest. From the SWOT analysis, it was found that the main strength of this product lies in Bank Muamalat's reputation as a pioneering sharia bank and a stable installment system, while its main weaknesses are limited physical gold stocks and low public investment literacy. With increasing public awareness of sharia investment and the large market potential in Purwokerto, the Cicil Emas product has strong prospects for continued growth as a safe and Islamically-compliant long-term investment instrument.