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This research was conducted at Public Fuel Filling Station (Stasiun Pengisian Bahan Bakar Umum/SPBU)54.861.02 PT Bolawolon with the objective of analyzing the accounting information system for cash sales of Fuel Oil (Bahan Bakar Minyak). This study employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and documentation. The findings revealed that task overlapping still occurred, as operators also performed sales, cash handling, and delivery functions, while the manager also undertook warehouse and accounting functions. In addition, the documentation used was still limited to fuel purchase recommendation letters, purchase receipts, and bank deposit slips. The accounting records were also incomplete, covering, only sales journals and cash receipts, while calculations continued to be performed manually. Although most cash sales procedures had been implemented, the recording of the cost of goods sold had not yet been carried out.

This study evaluates the effectiveness of M-Passport service management at the Immigration Office Class I TPI Cirebon using the ITIL V3 framework, focusing on Service Strategy and Service Operation. A quantitative approach was applied through observation, structured interviews, and questionnaires distributed to applicants and staff. Data were analyzed using Maturity Level assessment and GAP Analysis. The findings indicate that the M-Passport service has reached Level 4 (Managed) with an average score of 3.77, showing that processes are measurable, controlled, and consistently implemented. However, Incident Management remains at Level 3 (Defined) with the largest deviation from the expected level, while Problem Management, Request Fulfillment, and Business Relationship Management also show minor gaps. The study recommends strengthening incident handling procedures, enhancing communication strategies, improving applicants’ digital literacy, and increasing staff competencies. These improvements are expected to optimize ITIL V3 implementation and enhance technology-based public service delivery.

The Family Hope Program (PKH) is a conditional social assistance program provided by the government to improve the quality of life of underprivileged families through support in the education, health, and social welfare sectors. In its implementation, the process of determining PKH candidate recipients at the West Sumba Regency Social Service often experiences obstacles, especially with regard to objectivity, accuracy of targets, and limitations in complex data management. Thus, a decision support system (SPK) is needed that can assist the agency in selecting prospective recipients more effectively, efficiently, and on target. This study proposes the application of the Naive Bayes method in the development of SPK to determine PKH recipients. The Naive Bayes method was chosen because of its ability to classify data based on probability, and it can handle large volumes of data with a good degree of accuracy. The criteria applied in the classification include the level of household income, the number of members covered, the state of residence, the education of children, and the health of family members. The research process includes needs analysis, system design, data collection, application of Naive Bayes algorithms, and system testing. The findings of the study show that SPK based on Naive Bayes can provide recommendations for PKH recipients with better accuracy compared to manual methods. In addition, the system is able to improve transparency, fairness, and speed in the recipient selection procedure. With this system, it is hoped that the distribution of PKH in West Sumba Regency can be more orderly, balanced, and on target in accordance with the goals of government programs.

This study focuses on analyzing the Exit Permit Only (EPO) Crewing Services organized by PT. Samudra Shipping Agency in cooperation with the Dumai Immigration Office. The EPO service plays a crucial role in ensuring legal compliance regarding the movement of foreign seafarers who are executing a sign-off (leaving the vessel) within Indonesian territory. The main objectives of this research are to examine the operational procedures, analyze the role of the shipping agency, and evaluate the effectiveness of the synergy between the agency and the immigration authorities in processing immigration documents. The research methodology employed is a combination of field research (field research), which involves observation and the collection of practical data, and literature review (library research) to strengthen the regulatory and theoretical foundation. The findings indicate that the success of the EPO service is highly dependent on the effective synergy between PT. Samudra Shipping Agency and the Dumai Immigration Office. The shipping agency holds a vital role in handling the entire crew sign-off process and is fully responsible for managing the temporary stay permits for foreign crew members through the issuance of a Dahsuskim (Special Immigration Document). The improvement in the quality of this EPO service not only provides operational benefits for the agency and the crew involved but also substantially supports the government's efforts to supervise the movement and presence of foreign workers in an orderly and legal manner. Optimizing this procedure will enhance efficiency and regulatory compliance in the port area.

This research aims to comprehensively describe and understand the utilization of the SINKARKES system (Ship and Health Information System) in the issuance of the Ship Sanitation Control Exemption Certificate (SSCEC) and the First Aid for Accidents (P3K) Certificate for vessels managed by PT. Surya Samudera Indah Batam. Compliance with ship sanitation and health standards is a mandatory prerequisite for preventing disease spread and ensuring occupational safety in accordance with prevailing regulations. The research methodology employed is field research (field research) to observe direct operational procedures in the field, supplemented by literature review (library research) to strengthen the theoretical and regulatory foundations of the Ministry of Health. The findings indicate that the process of issuing the certificates through SINKARKES begins with agent login access to the official application (sinakarkes.kemkes.go.id) using a registered company account. Subsequently, the agent submits an application for SSCEC and P3K issuance, followed by the completion of data and the uploading of mandatory supporting documents. These documents include the Maritime Health Declaration (MDH), previous SSCC/SSCEC certificates, the P3K certificate, crew list, voyage memo, and the list of last ports of call. Once the documents are verified, the Special Health Quarantine Officer (KarKessus) proceeds to conduct a physical survey onboard the vessel. The main obstacle encountered is poor internet network connectivity in the port area, which often leads to data input failures and double entry errors during certificate printing.

This study was conducted at SD Negeri Wegoknatar with the aim of analyzing the accounting information system for cash receipts of Education Development Contributions (Sumbangan Pembinaan Pendidikan/SPP) as an internal control tool. The research employed a qualitative method with a description approach. Data were collected throught observations and interviews with informants regarding the recording system for cash receipts has been implemented but remains basic and manual, without utilizing modern information technology. Moreover, the system lacks a written Standard Operating Procedure (SOP), increasing the potential risk of fraud. Internal control was also found to be ineffective due to weaknesses in risk assesment, control activities, and external information reporting. Consequently, the transparency and accountability of SPP fund management at SD Negeri Wegoknatar remain limited

Improving the accessibility of higher education for students is an important issue in facing the challenges of globalization and the current development of information technology. This community service aims to illustrate the role of Nahdlatul Ulama (NU) cadres in encouraging the accessibility of NU tertiary institutions for students. In this context, NU cadres act as a liaison between students in the community and NU universities. This community service was carried out in the Bonorowo sub-district, Kebumen Regency in April 2023. The service involved 30 participants using the counseling method. From the results of the service, it was found that the knowledge of the counseling participants related to information on NU higher education including registration procedures, types of scholarships available, available majors, and knowledge about campus life increased. The service team suggested that counseling about the accessibility of NU higher education for students be carried out continuously. It is hoped that continuous counseling will provide more accurate information to prospective students so that it will increase the interest of the santri community to study.

In addition to being programmatically successful in lowering TFR and slowing population growth rates, the Long-Term Contraceptive technique (MKJP) is an affordable technique of preventing conception. This study's objective was to examine variables associated with long-term contraceptive (MKJP) selection at the Motoboi Kecil Community Health Center. The study design is cross-sectional and the research methodology is quantitative. The investigation was carried out in the workspace of the Motoboi Kecil Community Health Center. 300 women of reproductive age made up the study's population, and a straightforward random selection procedure was used to choose 45 participants. A questionnaire was used to gather the data, which were then subjected to univariate and bivariate analysis using the Chi-Square statistical test. Age and MKJP choice did not correlate, according to the data (p-value = 0.09 > 0.05). The choice of MKJP was correlated with education (p-value = 0.003 < 0.05). The choice of MKJP was correlated with occupation (p-value = 0.003 < 0.05). The choice of MKJP and the husband's support are related, with a p value of 0.004 < 0.05. Parity and MKJP selection are related, with a p value of 0.003 < 0.05. Knowledge and MKJP selection are related, with a p-value of 0.003 < 0.05.

PT. Pelayaran Dwi Putra Laksana Batam operates in the sector of ship security services and shipping management (shipping agency), providing support for both domestic and international voyages. Its services include handling vessel arrival and departure permits, processing entry and exit permits for foreign crew members, renewing ship and crew certificates, and managing administrative procedures for seafarers’ sign-on and sign-off documentation. The document management process begins when crew members either sign a Sea Work Agreement (PKL) for employment on Indonesian-flagged ships or enter into a work agreement for service on foreign-flagged vessels. This paper employs field observation and literature review methods to present a comprehensive description of the document processing mechanisms at PT. Pelayaran Dwi Putra Laksana Batam based on operational requirements. The discussion focuses on outlining the workflow of seafarer book sign-on procedures, starting from the shipowner’s notification regarding scheduled crew changes to final administrative completion at the Batam Special KSOP Office. The sign-on document not only verifies the crew member’s official assignment but also functions as a record of their maritime service history. Common challenges include delays in information submission from shipowners, which can prevent timely sign-on and subsequently hinder vessel clearance. Therefore, strong coordination between shipping companies and regulatory agencies is essential to ensure effective fulfillment of responsibilities in managing crew documentation.

This study evaluates the effectiveness of the Constitutional Court’s authority in reviewing laws and regulations as a means of upholding constitutional supremacy in Indonesia. Employing both normative and empirical legal research methods, it examines the Constitutional Court’s rulings from 2019 to 2024 and assesses their broader implications for the national constitutional system. The findings reveal several structural weaknesses in the review mechanism, particularly related to the enforcement of decisions and the existence of dualism between the Constitutional Court and the Supreme Court in conducting judicial reviews. These shortcomings have created inconsistencies and reduced the optimal impact of the Constitutional Court’s role. To address these issues, the research recommends comprehensive reforms, including the unification of judicial review authority, enhancement of the Constitutional Court’s executorial powers, and expansion of public access to constitutional review procedures. Such measures are expected to strengthen the Court’s role as the guardian of the constitution, improve legal certainty, and support the creation of a more coherent and harmonious legal system in Indonesia.

The implementation of Community Service Program (KKN) in Pagur Village, Panyabungan District, focuses on the Tajhizul Mayyit (Corpse Management) program as a form of community service in the religious field. The main problem faced by the community is the limited knowledge and practical skills in performing fardu kifayah, especially regarding the procedures for managing a corpse according to Islamic sharia. This has the potential to cause difficulties when a death occurs, especially for families who lack a proper understanding of the correct Tajhizul Mayyit procedures. This activity aims to enhance community understanding of fardu kifayah obligations, provide systematic knowledge, and train practical skills in managing corpses, from washing, shrouding, praying, to burying. The methods used in this activity include outreach, deliberation, direct practice, and simulations with the community. Through this method, participants not only understand the theory but are also able to practice it directly. The results of the activity show a significant increase in the understanding and skills of the Pagur Village community. This is evident from the community's enthusiasm in participating in simulations, as well as their ability to perform the Tajhizul Mayyit stages correctly according to procedures. In addition, this activity also fosters a sense of togetherness, social care, and community readiness to help each other in fulfilling fardu kifayah obligations in their environment. Thus, the implementation of the Tajhizul Mayyit program during this KKN activity has made a real contribution to increasing the religious capacity of the community, as well as supporting the realization of a self-reliant, caring, and empowered community in implementing Islamic teachings.

This study aims to explain the procedure for processing the Notice of Readiness (NOR) document for coal-carrying vessels at PT. Armada Lintas Baruna Bandar Lampung and to identify the consequences that occur when the NOR is submitted late or contains inaccuracies. As vessels from international shipping companies frequently call at Indonesian ports to transport coal abroad, companies must continuously improve service efficiency and reliability to support national shipping and trade performance. PT. Armada Lintas Baruna plays a key role in managing export vessels, particularly coal carriers, from loading ports to their country destinations, and the NOR serves as a crucial document through which the Ship Master declares that the vessel is fully prepared to load or discharge cargo during the charter period. The NOR service process includes several stages: verification of vessel readiness by the agent, preparation and submission of the NOR document, verification by the port authority, issuance of NOR confirmation, and document closing. Delays or errors in NOR submission can disrupt the vessel’s operational schedule, potentially causing financial losses for shipowners through demurrage charges. This paper employs both field research and library research to provide an in-depth understanding of the NOR service mechanism.

This research aims to analyze the impact of implementing the International Safety Management (ISM) Code internal audit on the operational smoothness of the vessel MV. Martha Golden, managed by PT. Multi Jaya Samudera Belawan. The implementation of the ISM Code is a mandatory requirement regulated by Law No. 17 of 2008 concerning Shipping, designed to ensure safe ship operation and the prevention of marine pollution. The research methodology employed is field research (field research) through observation and the collection of direct operational data, complemented by a literature review (library research) to examine related regulations and theory. The findings demonstrate that the consistent execution of the ISM Code internal audit has a significant positive influence on improving the vessel's safety and operational integrity. This audit, carried out by the Designated Person Ashore (DPA), encompasses scheduling, conducting thorough inspections onboard, and reporting findings. Consistent auditing minimizes the risk of accidents at sea, enhances the compliance of all crew members with the applicable Safety Management Sistem (SMS), and ensures that the vessel operates safely and efficiently according to international standards. The study concludes that discipline in performing internal audits and the crew's adherence to SMS procedures are the primary keys to maintaining operational integrity. It is recommended that the company increase the frequency and quality of internal audits and crew training to ensure the vessel's safety and operational efficiency are consistently maintained.

Back discomfort is a common musculoskeletal complaint among pregnant women, particularly in the third trimester, caused by biomechanical and physiological changes during pregnancy. This condition can interfere with daily activities, reduce sleep quality, and decrease overall comfort. Pharmacological treatments during pregnancy are limited due to safety concerns, making non-pharmacological therapies essential in primary healthcare. One alternative is the use of warm ginger compresses, which combine the benefits of heat therapy with the anti-inflammatory properties of ginger. This study aimed to examine the effect of warm ginger compresses on reducing back pain intensity in third-trimester pregnant women at the Jailolo Community Health Centre. The research used a pre-experimental one-group pretest–posttest design. The sample consisted of 16 pregnant women selected through purposive sampling. Pain intensity was measured using the Numeric Rating Scale (NRS) before and after the intervention. The treatment involved applying warm ginger compresses to the lower back following a standardized procedure. Data analysis was conducted using univariate and bivariate methods with the Wilcoxon signed-rank test. The results showed a significant reduction in back pain intensity after the intervention (p < 0.05). These findings indicate that warm ginger compresses are an effective, safe, and simple non-pharmacological method for reducing back pain in third-trimester pregnant women.

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

The low level of students’ understanding of religious practices and Islamic values in daily life poses a significant challenge in teaching Islamic Religious Education (PAI). In the topic of “Hajj and Umrah” for Grade IX students at SMP PGRI Bencoy, Cireunghas District, Sukabumi, the learning process plays a vital role in shaping Islamic character and instilling noble morals. This subject not only emphasizes theoretical knowledge but also promotes a deeper understanding of the procedures for performing Hajj and Umrah in accordance with Islamic law. This study aims to critically analyze the learning objectives, content, methods, evaluation, references, and teaching materials used by teachers in the instructional process. A qualitative approach was employed, with data collected through classroom observations, interviews with teachers and students, as well as an analysis of learning documents. The findings reveal that PAI instruction on the topic of Hajj and Umrah is aligned with the basic competencies and curriculum requirements. However, shortcomings remain in the relevance of the material to real-life contexts, the limited use of technological media, and the less-than-optimal assessment of affective and psychomotor domains. Strengthening students’ understanding of Islamic teachings in their daily lives is essential for developing a holistic Islamic personality. Overall, while the teaching materials are relatively appropriate, further development is needed to make them more applicable, contextual, and impactful in enhancing students’ comprehension and practice of Islamic teachings in everyday life.

Hypertension is a condition where blood pressure is persistently above the normal limit. This condition is a risk factor that can cause damage to vital organs, including the heart, brain, retina, kidneys, aorta, and peripheral blood vessels. This case study aims to describe the implementation of these management efforts in a 45-year-old female patient with hypertension in Blang Dalam Geunteng Village, Nisam District, North Aceh. Mrs. H, a 45-year-old woman, came to the General Clinic of Nisam Community Health Center with a primary complaint of headache since one week before the visit. The headache felt like a throbbing pain throughout the head and was intermittent. This complaint was quite disruptive to the patient's daily activities, especially when doing light household chores. In addition, the patient complained of a throbbing sensation in both eyes that began to be felt simultaneously with the onset of the headache. This complaint appeared mainly when waking up in the morning. The patient has a history of hypertension that has been diagnosed since 2024. Family history shows that the patient's biological mother also suffered from hypertension and one of the patient's siblings was also diagnosed with high blood pressure but had not started treatment. Physical examination showed a blood pressure of 150/90 mmHg. Data were collected through anamnesis, physical examination, supporting procedures, home visits, and family documentation. The holistic assessment included quantitative and qualitative aspects of the initial visit, the process, and the outcome of the visit. Interventions included hypertension education, medication adherence, a healthy lifestyle, and family support for blood pressure management and lifestyle. This case study demonstrates the importance of a holistic and continuous family medicine approach in the management of patients with grade II hypertension, particularly those with familial risk factors.

This research aims to conduct an in-depth analysis of the administrative process for container Delivery Order (DO) handling implemented at Batu Ampar Port, Batam. The primary focus is to identify the procedural stages and evaluate the obstacles encountered during the DO issuance process. The Delivery Order is a crucial import document that serves as a transit permit, enabling service users to retrieve imported goods from the port area. The research methodology employs field research (field research) supported by a literature review (library research), allowing for the practical and thorough collection of operational data. The findings indicate that the administrative DO handling workflow commences with the receipt of documents from the shipping company representatives or service users, followed by the segregation of documents based on the company, recording the number of DOs, and culminates in the printing and validation of Form 2B, which serves as the official proof of cargo collection. This entire process demands close coordination among work units, particularly the administration and container depot sections. The study concludes that the effectiveness of DO management significantly impacts the smooth distribution of imported goods from the port. Common constraints frequently encountered include data inconsistency between the Bill of Lading and the received DO, as well as limitations in facilities and human resources within the administrative process. Recommended solutions include increasing supervision and refining the communication system between the applicant and the officials to ensure that the DO issuance process proceeds smoothly, promptly, and in compliance with established procedures.  

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.