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The purpose of this research is so that we can find out whether there is an influence of the audit committee and sharia supervisory board on earnings management. The research method uses a quantitative approach with the use of secondary data processed through the SPSS Version 25 software system. The results of the test prove whether the audit committee partially has no effect on earnings management in sharia banking. This is shown from the results of the t test in table 4.8, which shows that the calculated t value in the audit committee is -0.907 and a significance level of 0.369. With a tcount value (-0.907) < ttable (1.672) and a significant value (0.369) > 0.05. Partially, the sharia supervisory board has no influence on earnings management in sharia banking. This is shown from the results of the t test in table 4.8. The calculated t value for the sharia supervisory board is 1.007 and the degree of significance is 0.320. With a tcount value (1.007) < ttable (1.672) and a significant value (0.320) > 0.05. Simultaneously the audit committee and sharia supervisory board have no influence on earnings management in sharia banking. This is reinforced by the results of the F test in table 4.9. The calculated F value for the audit committee and sharia supervisory board is 0.767 with a significance level of 0.470. With a value of Fcount (0.767) < Ftable (3.159) with a significance value of (0.470) > 0.05. So it can be concluded that the audit committee has no effect on earnings management and the sharia supervisory board has no effect on earnings management and the audit committee and sharia supervisory board have an effect on the profitability of earnings management.

Production quality in the printing industry is highly influenced by process consistency and the implementation of clear operational standards. A common issue faced by small and medium-scale printing industries, including those in Gedangan, Sidoarjo, is the absence of systematically developed Standard Operating Procedures (SOP), which leads to inconsistent production results and low operational efficiency. This Community Service Program (PKM) aims to provide assistance in the development and implementation of SOPs to improve production quality. The method employed is a participatory approach involving problem identification, SOP development, socialization and training, implementation, and evaluation stages. The results indicate a 25% increase in workers' understanding based on pre-test and post-test results. Additionally, there was a reduction in production errors and improvements in the consistency of print quality and work efficiency. Therefore, the implementation of SOPs has proven effective in enhancing production quality and operational performance in the printing industry sustainably.

In this research the author tries to highlight the factors that influence the thinking model of the Islamic education system. For the author, the central issues are management, finance, quality and education. Apart from that, in this research the author used qualitative research methods. These approaches are described in more detail and classified according to research conditions. Apart from that, the author also uses library research methods. The results of this research show that: Educational financial management influences the quality of general education. The results of this research show that fund management is a process of optimizing existing funding sources, allocating existing funds and allocating them in the form of facilities and infrastructure to support the learning process in order to create a learning process that is much more effective, efficient and better. To achieve quality learning, education costs must be managed optimally and optimally. Therefore, educational financial management steps must be considered and made a top priority.

The aim of this research is that fraud is still rampant in Islamic banks, both internal and external, to obtain empirical evidence regarding the influence of internal control, good corporate governance and Violation reporting system on fraud in Islamic banks registered with the Financial Services Authority (OJK) for the 2020-2022 period. This research is quantitative in nature using secondary data in the form of annual reports of sharia banking companies for 2020-2022. The samples taken using purposive sampling were 14 companies. Data analysis uses multiple linear regression analysis with SPSS version 26 software. The research results show that the good corporate governance variable has an effect on fraud. However, the internal control variable has no effect on fraud and the Violation reporting system variable has no effect on fraud. Good corporate governance, internal control, and a violation reporting system simultaneously influence fraud. The results of this research have implications for sharia banking management to further strengthen the implementation of GCG to reduce the level of fraud in sharia banking.  

This study aims to obtain a constructivism-based e-module that is valid, practical, and effective, so that it can assist students in understanding the material for a two-variable linear equation system. The research instruments used were lesson plans, material validation sheets and e-module media, learning outcomes tests, and student and teacher response questionnaire sheets. After all instruments, lesson plans, and e-modules were declared valid by the validator, then readability tests and field trials were carried out. The results showed that: (1) the developed E-Module had met the validity values, namely (3.37 and 3.25) with a very feasible category; (2) The developed E-Module has met the practical value (79.75% and 90.5%) with very practical category; (3) The developed E-Module meets the effective criteria with the completeness of student learning outcomes that meet the criteria, namely 85% of students have obtained a score of 75 and the achievement of each indicator/learning objective is more than 65% of the total students.

Corruption in Indonesia is a chronic problem that damages the social and economic structure of the country. This paper explores the history of corruption from feudal times to the modern era, highlighting corrupt practices as part of the culture of government. The government has taken serious steps by establishing anti-corruption regulations and institutions to eradicate corruption that harms society and the state. This research uses the literature study method with a focus on improving governance and increasing transparency as an effort to prevent corruption. Through qualitative analysis, this research evaluates the effectiveness of existing anti-corruption regulations and institutions, as well as understanding the impact of corruption on people's social and economic rights. The results show that the government has taken concrete steps, such as establishing the Corruption Eradication Commission (KPK) and encouraging the use of information technology. However, the fight against corruption is faced with structural, cultural, instrumental and management barriers. Measures to improve governance and increase transparency are key to preventing corruption. Challenges include organized corruption, corrupt practices in the private sector, and non-compliance with regulations. Lack of resources is a constraint, and corruption in complex bureaucratic systems complicates case handling. Improving coordination, transparency, and public participation is needed to overcome these challenges. The government needs to continuously monitor and evaluate the effectiveness of corruption-fighting measures. Regular evaluation, public participation, and human resource capacity building are key to creating a strong and resilient system against corrupt practices. Collective awareness and cooperation between the government, anti-corruption organizations, and society are essential to build an Indonesia that is clean from corruption and just for all its people.  

Digitalization of MSME Marketing is a change from conventional to digital systems as an effort to increase the effectiveness and efficiency of business processes and MSME operations and make MSME business actors change their business management, especially in the field of marketing from conventional to modern practices. MSME stands for Micro, Small and Medium Enterprises, which is one of the models in trading activities, usually carried out by individuals or individuals with business entities that are smaller in scope. Cikawung Village as one of the villages where some of the people, apart from farming, are also MSME players, feels the need for digital technology for business continuity and economic improvement of the village community.

This study aims to determine the role of work motivation on the results of TBS PT Pinago Utama Musi Banyuasin district of South Sumatra province. Secondly to know the constraints and problems on the results of TBS employees in PT Pinago Utama Musi Banyuasin district of South Sumatra province. This research was conducted at PT Pinago Utama Kebun Inti 2 regency of Musi Banyuasin, South Sumatera Province which lasted for 1 (one) month from 1 December 2023 until January 10, 2024. The research method used is descriptive method. Research respondents were 66 people harvesting employees, 10 people harvesting mandates, 6 person division assistants calculated using Slovin formula. For a total of 82 people selected based on the technique by taking a selective person or object of research and have specific characteristics (purposive sampling). The instruments used are job satisfaction, work morale, reward, sanction, education, salary, and FFB result. Data analysis using cobb douglass regression analysis technique. The results of this study found that: first there was no significant effect of job satisfaction on FFB results. Second there is a significant influence of morale on the FFB result. The three significant effects of rewarding FFB outcomes. The four significant effects of sanctions on FFB outcomes. the five significant educational influences on TBS outcomes. The six significant effects of salary on FFB outcomes. Thus, job satisfaction is insignificant due to heavy workloads using BJR's system (average weighted weight) with fixed tonnage basis, but morale, reward, sanction, education, significant salary as firms pay attention to awarding in the form of rice and cooking oil and the appropriate salary UMR Musi Banyusian area.

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.

The fish processing industry in Cilacap district is a business that is quite popular, because processed fish is a superior product in Cilacap district, one of which is mackerel fish crackers. This is influenced by the fact that the Cilacap district is a coastal area and is a place for tourist visits so that people's interest in various food flavors is quite high. Ergonomic analysis is needed to create safe, comfortable and healthy working conditions so that work activities can be effective which has an effect on increasing productivity. The method used in this research is descriptive experimental through observation and interview methods. Located in the Agung Rasa mackerel fish cracker home industry. The results of the research obtained an ergonomic analysis using an approach to 8 ergonomic aspects in the form of use of muscle power, work attitude, nutrition, work environment, work time, information systems, socio-cultural conditions and human-machine interaction which is known to still not show ergonomic working conditions. From the results of this analysis, recommendations can be made in the form of implementing short breaks or implementing exercise between work activities to avoid feelings of boredom, fatigue and musculoskeletal complaints, then improvements to work stations, regular working time arrangements and layout arrangements can be implemented to create ergonomic working conditions.

The contemporary state of Indonesian education grapples with challenges concerning educational quality. The zoning system stands as one policy initiative by the Ministry of Education and Culture (Kemendikbud) to ensure equitable access to educational services and an even dissemination of national education quality. This study aims to elucidate the impact of school zoning system policies and school culture on education quality, moderated through student motivation and achievement at Public schoolin Semarang City. A quantitative research approach was employed, involving 192 participants chosen through purposive sampling. Structural Equation Modeling (SEM) was employed as the data analysis method. Findings of this study reveal that both the school zoning system and school culture exhibit a significant, positive influence on student motivation and academic achievement. Consequently, these factors culminate in the enhancement of education quality within public senior high schools located in Semarang City. In sum, the study underscores the critical role of the zoning system and school culture in shaping student motivation, achievement, and, subsequently, the overall quality of education within the realm of public senior high schools.

This research aims to describe and analyze the mathematical problem solving abilities of class VIII students at SMP Negeri 5 Pematangsiantar on two-variable linear equation systems material, with treatment in the form of a Contextual Teaching And Learning (CTL) learning model. The approach taken in this research is a quantitative approach. Sampling was carried out using a simple random sampling technique. The research subjects were class VIII-6, totaling 30 people. The data collection technique in this research is in the form of a test to determine students' mathematical problem solving abilities in the research process carried out. Data analysis techniques were carried out using normality tests and hypothesis tests. From the results of data analysis, the results of students' mathematical problem solving abilities showed that the average pre-test score was 54336 and the average post-test score = 79,400. A significant value (2-tailed) 0.000 < 0.05 indicates that there is a significant difference between the initial and final variables. Thus, the independent variable has a significant effect on the dependent variable. So it can be concluded that by applying the Contextual Teaching And Learning CTL learning model) it can improve the mathematical problem solving abilities of class VIII students at SMP Negeri 5 Pematangsiantar on the material of two-variable linear equation systems.

Bureaucratic reform is one of the government's efforts to realize good governance and carry out reforms and fundamental changes in the governance system, especially from the institutional (organizational) aspects, management and human resources apparatus. Bureaucratic reform is the basis for changes in the life of the nation and state. Through bureaucratic reform, the provision of an efficient and effective government management system can be carried out. Public service is a reflection of the bureaucratic condition of a region, because public service is directly related to the real needs of the community and the government's role is to provide the needs of the public service itself. The protection of women and children from acts of violence is part of the public services provided by the government for women and children victims of violence. Violence against women and children is one of the issues that is of concern to the government. There is a trend of increasing cases of violence against women and children. The increase in incidents of violence has provided a solid basis for the government and stakeholders to accelerate progress on reducing violence against women and children.Protection of women and children as part of public services carried out by the government in the implementation of bureaucratic reform is carried out according to applicable regulations, to optimize the function of services for protecting women and children, it is necessary to optimize the role of service implementers, implementing human resources who have competence, collaboration of all relevant stakeholders, preparing tools which will serve as a guideline and carry out monitoring and evaluation functions.

Management and utilization of water resources will increase along with the rate of population growth, increasing living standards and regional economic growth. Human needs for water in life generally consist of clean water needs, agricultural water needs and industrial water needs. Provisions for water use permits in Law no. 17 of 2019 which is not regulated in PP No. 69 of 2014, namely permission to use water to meet needs for activities other than meeting basic daily needs and people's agriculture which is not a business activity, it can be said that PP No. 69 of 2014 is no longer in accordance with the provisions in Law no. 17 of 2019 so that it needs to be revoked and new government regulations formed as implementing regulations for Law no. 17 of 2019. The paradigm that will be built with the enactment of Law Number 17 of 2019 is to improve the previous paradigm which was not in line with people's expectations so that there would be no leap in the authority to manage water resources in the hope that a more effective and efficient resource management system would be realized..

Triglycerides are fats carried by the lipoprotein system located in the blood, are the main cause of arterial diseases and are usually compared with cholesterol using lipoprotein electrophoresis. Triglycerides consist of glycerol linked to fatty acid groups. The High Intensity Interval Training method is a sport designed to increase metabolism and burn body fat so as to balance triglyceride levels in the body. This exercise is often included in training programs for long-distance runners. This study aims to obtain information about the effect of the High Intensity Interval Training (HIIT) exercise on the interval running model on triglyceride levels in PASI Athletes in Malang City. The research method and design used was an experiment in the form of the one group pretest-posttest design, namely recording the results of triglyceride levels before HIIT training and after HIIT training. This study involved 8 long-distance runners whose blood was taken from the cubital vein before the HIIT treatment. The design of this study was initiated by screening all research subjects according to predetermined inclusion criteria. And all subjects were instructed to fill out a willingness form (informed consent) then proceed with taking a blood sample before the HIIT exercise treatment of ± 10 µL. After taking blood, the HIIT training program is continued with an interval running model, namely by running fast for 2 minutes, then walking for 2 minutes, doing 10 repetitions. After completing the HIIT training treatment, all subjects took blood again as much as ± 10 µL. When all subjects' blood samples have been taken, it is followed by laboratory tests in the clinical pathology laboratory, Faculty of Medicine, Brawijaya University. The results of the study by conducting a paired sample T-test were used to analyze the data obtained with a significant (2-tailed) value of 0.938 greater than the p value of 0.05 (0.938> 0.05) indicating H0 was accepted and Ha was rejected which means that HIIT training has no significant effect on the leukocyte levels of PASI Athletes in Malang City. So it can be concluded that HIIT training has no effect on increasing leukocyte levels in PASI Athletes running long distances in Malang City. The conclusion in this study was that the HIIT training provided had no significant effect on the amount of triglycerides after and after exercise. Triglyceride levels in long-distance runners are at normal levels. This is because there has been regular practice given by the coach as preparation for the match.

Babies get their main nutrition, namely breast milk, through the breastfeeding process. However, in some cases breast milk can be low, one of the reasons is the mother's psychological condition. Mothers who feel unhappy, not calm, not relaxed, this will affect their breast milk. Hypnobreastfeeding is a relaxation technique to help smooth the breastfeeding process, by adding positive affirmations to your mind when you relax. Deep and regular relaxation makes the endocrine system, blood flow and other systems in the body function better because the endorphins produced by the mother will flow to the baby through breast milk and also make the baby feel comfortable and calm. Research objective: to determine the effect of hypnobreastfeeding on the smooth flow of breast milk in postpartum mothers at PMB Soraya Palembang. Method: This research uses a pre-experimental research design (one-group pre-post test design). The sampling technique used was total sampling with a total of 32 people. Univariate data analysis for homogeneity and bivariate tests used the dependent t test. The results of this study showed that respondents experienced an increase in breast milk production obtained from the pretest and posttest. The results of the dependent t test obtained a Z value of -2.129 and Asymp Sig of 0.001 < 0.005. The conclusion of this research states that there is an influence of the hypnobreastfeeding technique in expressing breast milk to the mother

In the era of digitalization and rapid technological development, payment systems have undergone significant transformation. One innovation in payments is the Quick Response Code Indonesian Standard (QRIS), which has become increasingly common in various sectors. An in-depth understanding of the implementation of QRIS in the new canteen environment of Jakarta State University will provide valuable insight into how this new technology impacts the transaction process. This research uses a qualitative descriptive approach, namely by describing and analyzing the problems found. Data collection techniques are based on primary data and secondary data. Primary data in this research was obtained by conducting observations, interviews, and documentation, while secondary data was obtained through books, previous research, and articles related to research. The purpose of this research is to evaluate the extent to which the implementation of QRIS in the New Canteen at Jakarta State University has succeeded in achieving the initial goal of improving the payment process, understand the positive impacts that have been generated by the use of QRIS, including increased efficiency, transaction security and convenience for users, and identify obstacles. that may arise in implementing QRIS, such as network problems or additional costs, which may affect its effectiveness. From the results of this research, it can be seen that the implementation of QRIS in the New Canteen at Jakarta State University has gone well even though several obstacles need to be corrected, such as a lack of consistency in payment rules and a lack of socialization about QRIS. The Policy and Use of QRIS in the new canteen at Jakarta State University has succeeded in achieving order, efficiency, and security in the payment process, simplifying transactions, reducing dependence on cash, reducing the risk of errors, and increasing sales in the canteen. Although there are challenges such as network problems, inadequate smartphones, and administration costs. It is highly recommended that sellers and managers of the New Jakarta State University Canteen continue to implement quality improvements properly. It is necessary to carry out intensive outreach to students and canteen staff regarding QRIS and how to use it, and it is important to ensure that the QRIS system runs smoothly and safely. Thus, the implementation of QRIS in the New Canteen at Jakarta State University provides significant benefits and has the potential to continue to be improved.

This research aims to develop Biology learning media and determine the feasibility and response of students to E-Learning learning media at SMA Negeri 1 Maesaan, Maesaan District. Data was collected using interviews and questionnaires and then analyzed using quantitative methods with a descriptive analysis approach. Based on the research results on "Development of E-Learning Assisted Biology Learning Media on Excretory Material in Class XI at SMA Negeri 1 Maesaan". It was found that the results of the feasibility test carried out by media experts obtained a result of 93% or "very feasible" to be used with 3 aspects of assessment, namely, technology, content, and media operations. As well as the results of the feasibility test by material experts, the results obtained were 89% or "feasible" to be used with 3 aspects of assessment, namely the technology, content, and material aspects, and the test results of student responses to the E-Book learning media obtained results of 86% with 3 aspects of assessment, namely: 1. Motivation to learn 2. Media effectiveness, 3. Language and communication. The conclusions in this research show that the development stages use a 4D (four-D) model. This 4D (four-D) development model has 4 stages: Define, Design, Develop. Disseminate is very suitable for use by reviewing a feasibility test from media and material experts and looking at the test results of student responses to the excretion system material.

The benefits that can be felt from technological developments are data processing that can be done quickly, precisely, and accurately. where all data processing processes in the system can be carried out in various different places so that they can be more effective and efficient. Included in the activity report at Posyandu.  

This research aims to determine the application of the Inpatient Services Accounting Information System in Supporting the Effectiveness of Internal Control of Hospital Revenue at the SMEC Medan Eye Hospital. The method used in this research is qualitative with descriptive analysis, with data collection techniques through interviews, observation and documentation. The results of this research are that the implementation of the Inpatient Services Accounting Information System has run smoothly, effectively and efficiently. SMEC Medan Eye Hospital has used a computerized system in all areas of its activities. Starting from patient reception to cash receipts. The use of a computerized system is followed by an application, namely SIM RS, to simplify all operational activities. And has a role in supporting internal control of Hospital revenue. This is proven by the faster data entry and payment processes at the cashier. This is supported by an adequate accounting information system and is proven by the system running well and smoothly.