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This study aims to analyze the detection of compliance audits of inventory accounting information systems at retail stores through internal control. An inventory accounting information system is a critical element of retail store operations, and adherence to proper procedures is critical to maintaining the integrity and reliability of inventory data. The research method used is a literature study and descriptive analysis. Data was collected through a literature review related to compliance audit detection. This research also includes a case study to illustrate the application of internal control in the detection of compliance audits in inventory accounting information systems. By implementing proper internal controls, retail stores can minimize the risk of fraud, errors, and losses associated with inventory. This research also shows the need for increased awareness and understanding regarding audit compliance detection among auditors and accounting professionals involved in the retail industry.

Change is an unavoidable process in an organization. Organizational change is the process of moving from the present state to the future to improve the organization. An organization will always experience a change to anticipate and face challenges that will occur in the future. Organizational change can come from outside or from within the organization itself where the change is in the form of planned changes or structural changes that must be managed properly. Management in an organization is needed to help the change process so that the organization can improve its progress. The progress of the organization is very influential on the success or failure of an organization. Organizational change is not always well received because at every change there will inevitably be resistance. The existence of organizational change can be a threat of failure for an organization, therefore it is necessary to have good management so that an organization has progress.

This article discusses the detection of internal control in the employee payroll accounting information system at Toko Langgeng This research aims to find out the Employee Payroll Flow Chart chart, find out the systems and procedures used in Employee Payroll, Audit compliance with payroll policies and procedures This research uses Descriptive qualitative with Participant observation and field study assistance. The data source used is Primary Data. Data collection is done through direct observation of payroll procedures and internal controls carried out. From this research is expected to provide information about the Payroll system and procedures at Informant

The first education children get comes from their closest environment, namely the family environment, especially parents. Parental education is considered to have an influence on student learning achievement. The purpose of this study was to determine whether the level of parental education has an influence on student learning achievement at SD Islam AL Falah Bukittinggi. The method used in this research is quantitative method with simple linear regression statistical technique, with a significance level value of 5% or 0.05%. This research data was obtained by distributing questionnaires to parents to see the level of parental education and giving knowledge tests to students to measure the level of student achievement. The sample of this study were 23 students of class II of Al Falah Islamic Elementary School Bukittinggi. The results showed that grade II students of SD Islam AL Falah Bukittinggi who have high learning achievement do not always come from children who have parents with high educational backgrounds.  

This journal discusses the problems and prospects associated with realizing a sustainable green economy in an effort to achieve long-term economic and environmental stability. Dependence on fossil energy, pollution and poor waste management are the problems. However, supportive public policies, green industry development, and technological advances for renewable energy open up opportunities. Renewable energy, sustainable transportation and waste management are areas that can generate long-term economic and environmental benefits. This research provides insights for stakeholders to implement green economic practices, which will generate long-term benefits such as better environmental quality, economic resilience, and community welfare. To achieve the goals of sustainable development and to build an eco-friendly and sustainable economy for future generations, all parties must work together.

Assistance Activities UMKM in improving Branding and Packaging at UMKM Omah Dayang this aims to improve the quality UMKM because in digital branding products, development is carried out such as product rebranding, marketing and design. Products that are rebranding to ade value to the product UMKM Omah Dayang. Branding improvement activities UMKM Omah  Dayang carried out with three stages, namely the first packaging design, logo updates and also social media. The packaging design process is carried out  to increase consumen attractiveness, because attractive packaging can have high selling power. The next is social media which is carried out so that the product is more attractive UMKM Omah Dayang can  be  reached  outside  the  Blitar   City   area   and Increase sales.

Agriculture can be introduced to the community through outreach involving the use of questionnaires, training, and assistance in making food from agricultural products. In this activity, Matching Fund Real Work Lecture students have developed tools and equipment used to support socialization events for making food from agricultural products so that they can be used for a long time and provide benefits to the community. Apart from that, the Matching Fund Real Work Lecture students also created publication articles and activity videos to introduce profiles and methods for making food from agricultural products. There is a socialization stage, the community is given an understanding of the importance of innovation to increase the selling value of agricultural products. For example, teaching about Porang plants, which are not only sold raw, but can also be processed into flour and made into village food. Furthermore, the mentoring stage is carried out to ensure that participants understand their duties and responsibilities and maintain good coordination during the event. The results of the dissemination of Training and Making Village Typical Products with Agricultural Product Diversification have shown a positive impact. Students of the Matching Fund Real Work College and the people of Cupak Village have succeeded in producing processed products such as cookies, kastengel, cendol and cireng.

Permodalan merupakan salah satu komponen yang sangat penting dalam perkembangan UMKM. Pada desa Cupak sendiri pemetaan permodalan masih belum berkembang, permasalahan yang dihadapi oleh UMKM di desa Cupak sangat banyak terutama pada masalah pemasaran, kurangnya modal usaha, dan lokasi yang jauh oleh jangkauan masyarakat lain. penelitian ini menggunakan metode kuntitatif dengan analisis regresi linier karena metode ini terdiri dari satu variabel. Dengan perhitungan yang menggunakan SPSS sebagai alat menghitung data yang telah diperoleh. Dengan adanya penelitian ini diharapkan dapat bermanfaat bagi UMKM di desa Cupak dan dapat digunakan sebagai bahan referensi bagi UMKM untuk menganalisis, pengimplementasian aktivitas pemasaran dalam usaha mereka, sebagai data bantuan terhadap perkembangan UMKM dan sebagai evaluasi UMKM

The aim of the study was to describe the English Teachers interpretation, implementation, and the challenges in implementing independent curriculum. The research used a descriptive design with a qualitative approach. The data was collected using interviews, observation, and document study. The subjects of this study were 3 English teachers in the seventh grade of junior high school in Lombok Island. The results showed that the English teachers participating in the study had right interpretation of the objectives of English learning in the independent curriculum. They were familiar with the content of English materials, the method of implementing differentiated learning, and method of conducting learning evaluation using formative and summative assessments. However, these English teachers did not have proper interpretation of the content of learning the six skills, including the implementation of text-based approach and student centered learning. Results of the study show that these teachers did not implement independent curriculum optimally because they lacked knowledge in interpreting the components of independent curriculum. The study yields that the challenges faced by English teachers in implementing independent curriculum included (1) the lack of time to prepare the material and (2) the lack of time to internalize the concept of independent curriculum. Ultimately, participants of the study found some difficulties to implement the learning methods in differentiated learning because they lacked time allocation for addressing and adjusting to the demand of new English teaching-learning model.    

This study aims to find out the difficulties experienced by students in learning English in elementary schools. Analysis of student difficulties was taken from the perspective of observing the teacher when students were learning English in elementary schools. Data collection techniques were carried out through questionnaires via the G-Form, which were distributed via social media with a target of 150 teacher respondents. From the questionnaire carried out by elementary school teachers, it can be concluded that the difficulties experienced by students in learning English at elementary school are inferred. achievement is the unachievedness of students who are not in accordance with the desired target. The difficulty factor in learning English is influenced by internal and external factors. From the results of this study a solution can be found that can be carried out by education in the future. Because English in this globalization era has an important role in various aspects.

The purpose of this study was to find out how far the understanding of Nasikh and Mansukh by PBA Stambuk 2020 students. This study used a mixed research method, in which data collection was taken using a questionnaire or questionnaire method also using interviews to find research results in the form of descriptive interviews, . The results of the study show that the majority of PBA Stambuk 2020 students have a basic understanding of the Nasikh and Mansukh concepts. These students understand the terminology of Nasikh and Mansukh studies in the study of Al-Qur'an science. However, some students experience difficulties in understanding the study of history and the reasons behind the abolition or replacement of the syara' law or what is known as Nasikh and Mansukh.

Food safety and product halalness are important matters and must be fulfilled for both micro industry and macro scale industry producers. One area that has many MSMEs is Besuki Village, Lumbir Banyumas District. The purpose of this community service is to strengthen and increase understanding and knowledge in determining safe and halal food. The method of implementing this activity is the provision of material and discussions which are conducted offline at the Besuki Village Hall. This activity took place on March 18 2023. The evaluation was carried out by giving a pre-test and post-test. The average value between experiencing an increase and after giving the material

Dalam suatu target yang telah ditentukan, perlu ditetapkan penilaian sebagai bentuk perhatian terhadap kinerja para karyawan karena di saat yang bersamaan karyawan memerlukan penilaian tersebut sebagai umpan baliknya. Kinerja karyawan bisa dicapai oleh kelompok atau individu dalam suatu perusahaan secara kualitatif atau kuantitatif. Karena adanya bukti yang menunjukan bahwa penggunaan website sistem informasi pengelolaan dokumen (SIPMEN) juga memiliki peranan yang signifikan dalam kinerja karyawan dengan mengelola seluruh data pegawai dan melakukan evaluasi penilaian terhadap capaian kinerja pegawai Badan Pusat Statistik Kabupaten Karawang yang tersistem dan sangat efektif untuk mendata kinerja pegawai di BPS Karawang agar tidak banyak menghabiskan waktu dalam memproses Capaian Kinerja Pegawai. Penelitian ini menggunakan metode kualitatif. Penelitian ini dilakukan pada Kantor Badan Pusat Statistik Kabupaten Karawang, di Jl. Cakradireja No.36, Nagasari, Kec. Karawang Barat, Karawang, Jawa Barat. Sumber data yang digunakan adalah sumber data primer melalui wawancara dengan para informan yang telah ditentukan sebelumnya. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis interaktif. Pembahasan penilaian kinerja pada hasil kerja dan kehadiran memiliki cakupan mencapai 90% (cukup) karena adanya beberapa kendala yang dihadapi, jika melihat indikator lainnya, memiliki tingkat kinerja mencapai 100% (Baik). Hal ini disebabkan oleh ketersediaan dan kelengkapan yang telah memudahkan pelaksanaan prosesnya. Kesimpulan dari penelitian ini yaitu penulis mendapatkan pengetahuan serta wawasan baru mengenai penilaian kinerja pada karyawan Badan Pusat Statistik Kabupaten Karawang. Penulis juga dapat mengetahui proses penilaian kinerja hingga melakukan evaluasi kinerja kerja baik secara internal maupun dengan eksternal. Terdapat beberapa saran seperti mempercepat evaluasi pada kendala.

Penelitian ini bertujuan untuk menganalisis pengaruh kebijakan kompensasi terhadap kinerja staff di Kantor Sekretariat Komisi III DPRD Karawang. kinerja pegawai merupakan suatu tolok ukur untuk menentukan keberhasilan sebuah organisasi dalam menapai visi dan misi organisasi. DPRD merupakan Lembaga perwakilan rakyat yang sangat disoroti karena kinerjanya sebagai wakil rakyat yang menampung aspirasi. Semakin baik kinerja pegawai Sekretariat DPRD maka tujuan dari DPRD sebagai wakil rakyat yang menjaring aspirasi masyarakat akan semakin mudah dicapai dan terlaksana dengan baik. Metode yang digunakan dalam penelitian ini adalah kualitatif dengan pendekatan deskriptif. Teknik yang digunakan adalah observasi, wawancara, dan dokumentasi. Penelitian ini akan membahas bagaimana kebijakan kompensasi mempengaruhi kinerja staff di Kantor Sekretariat Komisi III DPRD Karawang. Hasil penelitian ini dapat memberikan gambaran mengenai pentingnya kebijakan kompensasi dalam meningkatkan kinerja staff di Kantor Sekretariat Komisi III DPRD Karawang. Dan menunjukkan bahwa kinerja pegawai sangat sudah cukup baik, Namun perlu dilakukan optimalisasi dan penyesuaian lebih lanjut dalam hal ketepatan waktu dan kedisiplinan, agar kedisiplinan Sekretariat Komite III dapat memberikan dampak positif secara tepat waktu.

Adanya penelitian ini untuk mengetahui mengenai kualitas produk yang ditawarkan oleh PD. Mustika Prima Telur dalam meningkatkan penjualan, karena seringnya terjadi kerusakan pada produknya terutama pada produk telur mereka sehingga hal tersebut memberikan kerugian dalam penjualannya. Metode penelitian ini menggunakan menggunakan metode pendekatan kualitatif bersifat deskriptif. Data yang digunakan yaitu dengan adanya wawancara, observasi serta dokumentasi dengan konsumen, pemilik, dan karyawan PD. Mustika Prima Telur. Hasil penelitian ini menunjukan kualitas produk yang baik merupakan faktor penting dalam meningkatkan penjulan, serta konsumen menjadi puas dan melakukan pembelian ulang produk yang di tawarkan oleh PD. Mustika Prima Telur. Pembahasan mengenai kualitas produk menjadi faktor dalam meningkatkan penjualan, dimana dalam menjalankan sebuah usaha perlu diperhatikan dengan baik kualitas produk yang akan di jual sehingga upaya – upaya apa saja yang penting untuk meningkatkan penjualan harus diperhatikan oleh pelaku usaha. Seperti daya tahan, kinerja, maupun faktor lain dalam kualitas produk yang baik.

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.

Modern society is faced with risks inherent in its life. This risk comes from the technological uncertainty developments, especially in transportation modes. Gojek be a solution to the uncertainty several aspects by conventional transportation modes. This study uses a phenomenological approach, which places phenomena from the actors point of view and uses the risk society theory introduced by Ulrich Beck as an analytical tool. The concept used is reflective modernity and the boomerang effect that drivers and customers face respectively as users of the Gojek application. Informants are Gojek users consisting of customers as well as drivers. This research used interview, observation, and documentation techniques as primary data, while the secondary data used literature study techniques. Based on the results, it was found that several certainty factors were obtained by Gojek customers, including time, convenience, cost and security. This factor is referred to 'reflective modernity', where this factor becomes a reflection on the uncertainty of conventional transportation. However, for the record, security is also a risk if the goods ordered through Gojek are taken away by the driver. On the other hand, Gojek drivers get uncertainty risk factors, such as fictitious orders, and service discrepancies with customer ratings. This condition is referred to 'boomerang effect' where the risk returns to the main actor. As a solution, the company provides a feature to deal with fictitious orders and a rating feature by users.

The expansion of Islam in Indonesia started in the middle of the 7th century AD. The expansion of Islam cannot be separated from the role of Walisongo as the guardian and assembly of Sufism experts in Indonesia, especially in Java. Sunan Ampel became one of the figures who made a major contribution to spreading Islam in East Java. The aim of this research is to find out the background of Sunan Ampel to Java and how Sunan Ampel spread Islam with his preaching in East Java. This research aims to understand the strategies used by Sunan Ampel while spreading Islam in East Java. This research uses a historical research method with a qualitative research model. The main sources used in carrying out this research are several books, journals, and babad that are relevant to the research topic studied. The results and discussion of this research concluded that Sunan Ampel's da'wah strategy through marriage, relatives, and building mosques and Islamic boarding schools, as well as teaching Islamic knowledge to the surrounding community seemed still not practical and was still considered difficult to accept by the surrounding community at that time.   Keywords: Sunan Ampel; Preaching; Surabaya; East Java.  

This study aims to find out more about the writing and collection of the Koran and its implications for Islamic education. This study uses the library research method (literature study) where the author in working on the journal looks, searches and collects data with books, journals, articles, and anything related to the title and after collecting the data obtained, the writer uses the method of analysis (content analysis). The results of this study indicate that the positions of the Koran and hadith in Islamic education have similarities between the two, namely that they are the main references in Islamic education, but both also have differences. And the implications of the Koran for Islamic educatin cannot be separated, because the beginning of the knowledge taught to the Prophet was the Koran (Q.S al-alaq verses 1-5).  

This study aims to determine the comparison of the soundness level of PT.  Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk based on Bank Indonesia Regulation (PBI) No.13/1/PBI/2011 concerning Assessment of Commercial Bank Validity Level using RGEC method (Risk Profile, Good Corporate Governance, Eaming and Capital). The period used in his research was 5 years, starting from 2018 to 2022. The type of research used is descriptive research kualitative. The data obtained is in the form of secondary data in the form of annual financial statements of PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk.  This study used an assessment method based on the calculation of each variable. Risk Profile assessment uses Non Performing Loan (NPL) and Loan to Deposit Ratio (LDR) ratios. Good Corporate Governance uses the results of Self Assessment of GCG implementation that has been published by PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk. Earnings valuation uses the ratio of Return On Asset (ROA) and Operating Expense Against Operating Income (BOPO).. Capital uses the Capital Adequacy Ratio (CAR). The results of research and data analysis using RGEC (Risk Profile, Good Corporate Governance, Earning and Capital) methods can be concluded that PT. Bank Central Asia Tbk and PT Bank Mandiri (Persero) Tbk received a Composite Rating of 1 (PK-1) with the predicate "Very Healthy". This is evidenced by PT Bank Central Asia Tbk obtaining an average composite value of 97.33% and PT Bank Mandiri (Persero) Tbk of 94.00% for the past 5 years. So it is proven that PT Bank Central Asia has a higher performance than PT Bank Mandiri (Persero) Tbk.