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This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.

Penelitian ini bertujuan untuk untuk mengetahui Prosedur pemeriksaan panoramic Mandibula Pasca Pemasangan Pen di Instalasi Radiologi Rumah Sakit Umum Daerah Meuraxa Kota Banda Aceh. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Penelitian ini bertujuan menilai posisi, kestabilan, dan kondisi implan serta jaringan tulang di sekitarnya. Hasil pemeriksaan ini membantu dokter dalam memastikan bahwa pemasangan pen berjalan sesuai rencana tanpa adanya komplikasi seperti pergeseran implan, infeksi, atau gangguan penyembuhan tulang. Pemeriksaan ini juga penting untuk pemantauan pasca-operasi guna menentukan tindakan medis lanjutan yang diperlukan.  

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

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.

The development of Islamic banking in Indonesia has introduced the murabahah contract as one of the most dominant financing products. However, in practice, this contract often gives rise to legal disputes, particularly due to default by customers who fail to fulfill their payment obligations in accordance with the agreement. This study focuses on the Palangka Raya Religious Court Decision Number 1/Pdt.GS/2024/PA.PLK, which is noteworthy because, although the substance of the claim has a strong legal basis, it was deemed inadmissible due to a formal defect in the special power of attorney. The aim of this research is to analyze how substantive aspects related to default in murabahah contracts and procedural aspects concerning the mechanism of simplified lawsuits, as well as the validity of a special power of attorney, can affect dispute resolution.This article employs a qualitative method with a normative juridical approach, encompassing legislation, conceptual analysis, and case studies. Primary data were obtained from court decisions, while secondary data were drawn from legal regulations and literature studies. The study shows that substantively, the defendant was proven to be in default for failing to fulfill payment obligations under the murabahah contract, giving the plaintiff a strong legal basis to file a claim. However, procedurally, the lawsuit was inadmissible because the submitted special power of attorney did not meet formal requirements, rendering the plaintiff’s legal representative unauthorized to act on their behalf. The implications of these findings indicate that the success of resolving Islamic banking disputes is not solely determined by the strength of the claim’s substance, but also heavily depends on compliance with the applicable civil procedural laws. Therefore, fulfilling procedural requirements is a crucial factor in ensuring the effectiveness of dispute resolution in Islamic banking.

This research aims to provide an in-depth explanation of the extension procedure for the Equipment Safety Certificate of the Tug Boat TB. Mitra Jaya XVI. This process is conducted at the Class I Port Authority and Harbormaster's Office (KSOP) Dumai and managed by PT. Berlian Ocean Shipping Dumai as the shipping agent. The equipment safety certificate is a vital document ensuring the seaworthiness of the vessel's equipment and compliance with maritime regulations. The research methodology utilized is a combination of Field Research—involving direct observation at the site—and Library Research—for gathering relevant regulatory and theoretical data. The findings indicate that the process for managing the certificate extension has generally complied with the established Standard Operating Procedures (SOP). Nevertheless, applicants still face significant obstacles during the application process. These constraints include delays in document inspection by related parties and technical issues within the online SIMKAPEL system (Information Management System for Harbormaster and Ship Services), which frequently experiences disruption. These system outages repeatedly lead to the postponement of certificate issuance. The conclusion of this study emphasizes that while formal procedures are followed, there is a necessity for optimizing the ship agency services and internal supervision. It is crucial to implement improvements to the technical system of SIMKAPEL and enhance internal coordination between surveyors and administrative staff at the KSOP to reduce waiting times, ensuring that certificates are issued promptly for the smooth operation of the vessel.

Container loading and unloading procedures are a series of essential operational activities carried out to systematically, safely, and efficiently move containers from ships to the stacking yard or vice versa. This study aims to examine these procedures, analyze the effectiveness of their implementation, and identify the obstacles and corrective efforts encountered in the field. The methods used include field observation (field research) and literature review (library research). The results indicate that the procedural stages involve document preparation (Bill of Lading and Manifest), ship berthing, the utilization of various loading and unloading equipment (such as Gantry Crane, RTG, and Headtruck), and container arrangement within the Container Yard (CY). The process involves three main work stages: Stevedoring, Cargodoring, and Receiving/Delivery, which require close coordination among port operators, foremen, and Stevedoring Workers (TKBM). Implementation can be hindered by crane breakdowns, headtruck limitations, traffic congestion, and slow stevedoring performance. Effective solutions suggested include routine equipment maintenance, increasing HT fleet capacity, enhancing human resource competency through training, and coordinating traffic routes with relevant authorities. Optimal procedure execution is crucial for ensuring smooth logistics flow, time efficiency, and occupational safety.

This study examines the practice of project-based procedural text learning in seventh grade at SMP Negeri 4 Cilacap in the context of the implementation of the Independent Curriculum. The approach used was qualitative with a case study method through participatory observation, in-depth interviews, and documentation. The results showed that teachers implemented contextual and project-based learning strategies by utilizing digital media and integrating the values ​​of the Pancasila Student Profile. Students demonstrated active involvement in learning activities, especially in the creation of video tutorials and procedural posters. However, there were still obstacles in the form of teachers' limited understanding of the application of learning differentiation and formative assessment, as well as a lack of adequate digital infrastructure support. This study provides a theoretical contribution to the development of a more contextual and transformative Indonesian language learning model. Practically, these findings can serve as a reference for teachers and policymakers in designing learning strategies relevant to student needs and encouraging the use of innovative media to increase student participation and understanding, particularly in coastal areas.

Penelitian ini mengkaji pengaruh keadilan organisasi terhadap keterlibatan kerja pegawai di Lembaga Pemasyarakatan Kelas IIA Binjai. Tujuannya adalah untuk memahami sejauh mana penerapan keadilan organisasi, yang meliputi dimensi keadilan prosedural, distributif, interaksional, dan informasional, dapat meningkatkan motivasi, dedikasi, serta kinerja pegawai demi menunjang efektivitas pelayanan publik. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 107 pegawai. Data yang diperoleh dianalisis menggunakan uji normalitas, regresi linear sederhana, uji signifikansi, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa keadilan organisasi berpengaruh positif dan signifikan terhadap keterlibatan kerja, dengan nilai koefisien determinasi sebesar 45,2%. Hal ini menunjukkan bahwa persepsi keadilan dalam organisasi memberikan kontribusi yang substansial terhadap tingkat semangat (vigor), dedikasi (dedication), dan penyerapan (absorption) pegawai dalam menjalankan tugas. Selain itu, penelitian ini juga mengungkap adanya kebutuhan penambahan sumber daya manusia agar distribusi beban kerja menjadi lebih proporsional dan tidak menimbulkan ketimpangan yang berdampak pada ketidakadilan. Dengan demikian, dapat disimpulkan bahwa keadilan organisasi merupakan faktor penting dalam membangun lingkungan kerja yang produktif dan mendukung keterlibatan pegawai secara optimal. Disarankan agar manajemen Lapas Kelas IIA Binjai terus memperkuat prinsip keadilan dalam sistem kerja, distribusi pelatihan, dan pengelolaan SDM guna menciptakan suasana kerja yang adil, kondusif, dan berkelanjutan.

Procedures for Issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship at Kuala Tanjung Port by PT. Seroja Jaya Agensi. Every ship entering the port must be in good health, free from disease outbreaks and pests. Issuance of ship health documents is the responsibility of the Health Quarantine Agency (BKK). PT. Seroja Jaya Agensi, as the agency company, acts on behalf of the ship owner in processing ship health documents at Kuala Tanjung Port. This study aims to determine the procedures for issuing Port Health Quarantine Clearance (PHQC) and Ship Health Book for the MT. Venus Ship. The procedure begins with the ship agent submitting an application to the BKK, followed by a sanitation inspection by health officers, issuance of a Certificate of Free Practice (CoP), and recording or issuing the ship health book. These documents are the primary requirements for the ship's clearance process. The research methods used were field research and library research. The results showed that the document issuance procedure involved close coordination between the ship's agent and relevant agencies, and required careful attention to the completeness and validity of the ship's documents.

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.

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

This study aims to determine the effect of knowledge sharing, personal knowledge, and work procedures on employee performance in Tanjungtirto 1 Public Elementary School. The background of this study is based on the importance of human resource quality in supporting organizational effectiveness, especially in elementary education institutions. The study population was all employees at Tanjungtirto 1 Public Elementary School with data collection using quantitative methods through questionnaires. The data obtained were then analyzed with the help of SPSS software through multiple linear regression tests to test the effect of independent variables on the dependent variable. The results showed that knowledge sharing did not have a significant effect on employee performance, as well as personal knowledge which also did not have a direct effect on performance. In contrast, work procedures were proven to have a positive and significant effect on improving employee performance. In addition, simultaneously knowledge sharing, personal knowledge, and work procedures together had a positive and significant effect on employee performance. This finding means that the existence of clear and structured work procedures has an important role in increasing work effectiveness, while knowledge sharing and personal knowledge require the support of a more focused management system to provide optimal contributions to employee performance in elementary school environments.

Based on the results of initial interviews and observations, it was found that several students still experienced difficulties in writing procedural texts effectively. These difficulties included a lack of understanding of the structure and characteristics of procedural texts, challenges in expressing ideas in written form, limited ability to compose coherent and communicative sentences, and the use of monotonous learning models that failed to stimulate student motivation. This study aims to describe the implementation of the Project Based Learning (PjBL) model based on the Tri N approach (Niteni, Niroke, and Nambahake) to improve the procedural text writing skills of fourth-grade students at Sidomukti Elementary School, Ambal Sub-district, Kebumen Regency, as well as to identify the improvement in writing skills after its application. The research employed a descriptive qualitative method with data collection techniques including observation, tests, and documentation. Data analysis was conducted through the stages of data reduction, data display, and conclusion drawing. The findings revealed that the application of the PjBL model integrated with Tri N values significantly improved students’ ability to write procedural texts. The learning process was carried out through six main stages of PjBL: formulating essential questions, planning projects, creating schedules, monitoring student activities, testing results, and evaluating learning experiences. The integration with Tri N principles encouraged students to understand, imitate, and develop their writing skills gradually. Thus, the PjBL model based on Tri N proved effective in helping students overcome writing difficulties while also fostering creativity, independence, and active participation in the learning process.

This study aims to examine and analyze how the implementation of Standard Operating Procedures (SOP) impacts employee performance improvement at Chatter Lounge Restaurant, Gumaya Tower Semarang. The background of this research stems from initial observations and interviews that revealed inconsistencies in SOP implementation, particularly in aspects of grooming and staff attitudes toward guests. A qualitative descriptive method with a case study approach was employed to gain a comprehensive understanding of the phenomenon. Data were collected through in-depth interviews with four key informants, direct observations of operational activities, and digital documentation related to SOP practices. The data analysis followed the interactive model of Miles and Huberman, which includes three main stages: data reduction, data display, and conclusion drawing. The findings indicate that SOP implementation positively contributes to enhancing employee discipline, time efficiency, and accuracy in following service procedures, leading to a more standardized service quality. Nevertheless, the implementation is not yet fully optimal as several employees lack a comprehensive understanding of SOP content. Inhibiting factors include limited advanced training opportunities, one-way briefings that restrict interactive communication, and the absence of a performance-based reward system to motivate staff. The study highlights that while SOPs serve as a crucial guideline to improve consistency and professionalism, their effectiveness depends heavily on continuous reinforcement and employee engagement. Therefore, it is recommended that the restaurant management strengthen SOP implementation through ongoing training, more participatory internal communication, and the establishment of performance-based reward mechanisms to maximize employee motivation, ensure service excellence, and ultimately enhance guest satisfaction.

This study aims to examine the influence of compliance audit on service procedures toward patient satisfaction at Prambon Public Health Center, Nganjuk Regency. The research is driven by concerns over a decline in the average number of patients in 2024 compared to previous years. This decline in patient visits is a key issue that prompted the need to investigate the relationship between compliance audits in service procedures and the resulting impact on patient satisfaction. A descriptive quantitative approach was used in this study, with 100 respondents for each variable. The sample was determined using probability sampling with a simple random sampling technique, involving both employees and patients who visited the health center during the period between 2021 and 2024. Data were collected through questionnaires, observations, and interviews to ensure a comprehensive understanding of the issue. The regression analysis revealed that service compliance audits have a significant impact on patient satisfaction, contributing 56.67% to the overall patient experience. This finding suggests that improving the service procedures through compliance audits can be a key factor in enhancing patient satisfaction at Prambon Public Health Center. The results of this study provide important insights for healthcare administrators, indicating that regular compliance audits should be integrated into healthcare management practices to maintain and improve patient satisfaction.

This research is entitled “Development of Student Worksheets (LKPD) Based on the Canva Application to Improve Procedure Text Writing Skills of Grade VII Students at Tiara Private Junior High School, Bandar Setia.” The background of this study is the low ability of students to write procedure texts, which is caused by the limited use of attractive and interactive learning media. To address this issue, the study developed a Canva-based LKPD designed to enhance students’ writing skills. The research method employed was Research and Development (R&D) using the ADDIE model, which consists of five stages: analysis, design, development, implementation, and evaluation. The research instruments included validation sheets for material experts, language experts, and media experts, as well as questionnaires to gather responses from teachers and students. The validation results indicate that the Canva-based LKPD is highly feasible for use in learning, with a material expert validation score of 96.36%, language expert 87%, media expert 87%, teacher response 94%, and student response 92%. Furthermore, implementation results demonstrated a significant improvement in students’ ability to write procedure texts, as evidenced by an increase in average scores from pretest to posttest. These findings suggest that the Canva-based LKPD is an effective and innovative learning medium that can facilitate students in improving their writing skills, particularly in learning procedure texts in Indonesian language classes. This research also contributes to the development of creative digital media for education in the current technological era.

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

Amidst increasing guest expectations for accommodation cleanliness and comfort, the implementation of standard operating procedures (SOPs) in housekeeping services has become a crucial aspect in the hospitality industry. Good guest room cleanliness not only enhances comfort but also strengthens an accommodation's image and reputation. One example of an accommodation that implements a room cleaning SOP is Palm Homestay Kuta Lombok. This study aims to analyze the implementation of the SOP for guest room cleaning at Palm Homestay Kuta Lombok, evaluate the extent to which the SOP is implemented, and identify problems encountered and possible solutions for improvement. The research method used in this study is a qualitative approach with data collection techniques through observation, interviews, and documentation. Observations were conducted directly in the field to assess how the room cleaning SOP is implemented, while interviews were conducted with housekeeping staff and management to obtain their perspectives on obstacles and solutions encountered in the cleaning process. The documentation collected includes written SOPs and supervisory notes conducted by management. Based on the research results, the implementation of the room cleaning SOP at Palm Homestay Kuta Lombok can be said to be running quite well. However, several obstacles remain, such as inappropriate placement of amenities, inconsistent dusting methods, and limited cleaning equipment. These obstacles can impact the quality of room cleaning and guest comfort. Although improvements have been made, such as regular supervision and more consistent use of cleaning equipment, employee training still needs to be maximized. As a solution, this study recommends optimizing the budget allocation for employee training, with the aim of improving staff skills and understanding of the implemented SOPs.

Urinary tract examination with the CT-Scan modality is considered superior to other imaging modalities because it produces better image resolution, clear anatomical details, and is able to accurately detect abnormalities. At the Radiology Installation of Brebes Hospital, the CT-Scan Urography examination is carried out without fasting requirements. Patients are only asked to remove metal objects from the abdominal area and hold urination before the examination begins. This aims to keep the urinary bladder (VU) fully filled so that it facilitates the evaluation of the anatomy of the urinary system, especially in detecting kidney stones which are the main complaints of patients. This study aims to find out in detail the procedure for CT-Scan Urography clinical urography of kidney stones, as well as the reasons why patients are asked to hold urination and are not asked to fast before the procedure is performed. The research method used is a mix method, which is a combination of qualitative and quantitative, with data collection through observation, interviews, and documentation. The research sample consisted of 3 patients who underwent CT-Scan Urography clinical examination of kidney stones at the Radiology Installation of Brebes Hospital. The results of the study showed that the procedure started from the patient's preparation, such as removing metal objects, drinking mineral water, and holding urination so that the VU was fully filled, thus helping the visualization of organs and urinary tract. This examination does not require fasting because the CT-Scan modality is able to provide a clear picture of the anatomy of the urinary tract without interference from the digestive system. These findings confirm that the CT-Scan Urography procedure at Brebes Hospital is simple, effective, practical, and provides optimal diagnostic results for patients.