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The internal audit function continues to evolve in line with changes in the business environment. In Europe, the challenging business environment is closely related to risks and corporate governance issues. As a result, a shift in the internal audit function in addressing corporate governance issues demands greater independence from the function. Responding to the need for a more independent internal audit function, a decision regarding the appointment and dismissal of the head of the internal audit and his remuneration is required, which must be approved by the supervisor. These changes indicate that the role of internal audit in the governance management relationship has changed. This research provides an overview of these changes, the trends toward an increasing role of internal audit in corporate governance, the expected benefits of internal audit independence organizations, and the future challenges in European countries.

The background of this research is the novel Selamat Selamat, written by Tere Liye, which is very focused on the course of an interrupted study period. Apart from problems in the world of education, there is the development of talent that has been hidden for a long time and is re-emerging because someone makes the story in the novel even more interesting to read until the end because the story line is very good, and the novel can be linked to intrinsic learning material in high school. The approach in this research is descriptive qualitative. The data source is the text of the novel Selamat Selamat by Tere Liye. The form of data is in the form of written data, namely, character quotes from the characters in the novel Selamat Selamat By Tere Liye as an alternative learning material for intrinsic elements in high school. Data collection techniques use documentation techniques. The data analysis technique uses descriptive analysis and the technique for presenting the results of data analysis is carried out descriptively. The results of the analysis of Tere Liye's novel Selamat Selamat, which has been carried out and can be seen, is that the novel Selamat Selamat By Tere Liye has a form that can be analyzed in the form of character traits, conversational relationships between one character and another, story setting, theme and message. Social relationships between characters which contain conversations that occur between one character and another character. In the intrinsic element, there is characterization, there are characters from the characters in the novel Selamat Selamat by Tere Liye. Next there is a theme, namely about education and in the background there is a place, time and socio-cultural setting.

To realize one of the visions of the International Maritime Organization (IMO), Indonesia and Australia have collaborated in this research. The close relationship between the two countries in the field of maritime security has encouraged maritime cooperation initiatives from Indonesia to Australia, which is based on awareness of its potential importance for Indonesia-Australia maritime security. This research uses qualitative methods, which aim to in-depth understanding of the problems discussed. Data collection was carried out through a literature study that examined various data sources relevant to the problem. This research is descriptive in nature, prioritizing analysis and in-depth understanding of the problems discussed. Bilateral cooperation between the two countries is directed towards their respective national interests, especially in the context of the International Maritime Organization (IMO). Through the "Joint Declaration on Maritime Cooperation Plan of Action" between Indonesia and Australia, comprehensive cooperation was built to address various maritime issues in the Indo-Pacific region, including the maritime borders of Indonesia and Australia as well as marine environmental problems. One of the important points in the Joint Declaration on Maritime Cooperation Plan of Action meeting was the commitment of the Indonesian and Australian Governments to develop an action plan to support the realization of goals, especially the issue of environmental pollution.

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.    

This articel discusses the motivation of mothers in participating in the activities of the Taklim Council in Sipiongot Village Dolok District, North Padang Lawas Regency. The method used in thus research is qualitative. The case studiens contained in this research produce descriptive data such a written words or questions and answers. Data collection is carried out using observation techniques, interview techniques and documentation techniques. The results of the research in this thesis are that the motivation of mothers in participating in the recitation activites of the Annur Taklim Council is very varied, some of them are because they want to increase their knowledge in the religious field, increase their insight, strengthen relationships between fellow congregation members, there are also provisions for the afterlife, because of something. Experienced after attenting the study. The factor is that mothers take part in the recitation of the Annur Taklim Assembly because of their own awareness and willingness, and also the distance between home and the palce of recitation is very clos, apart from that there are also those who are happy with the delivey given byy the uasdat because the material is prepared in detail, there is also encouragement from close friends, and the most infortant thing is to participate in the activities of the Annur Taklim Counsil solely hoping for the pleasure of Allah AWT.

This research aims to analyze the business feasibility and sustainability impact of "Outdoor Plus" stores as an effort to increase MSMEs. The research methods used are qualitative with data collection through documentation, observation, and interviews. In sustainability analysis, this store emphasizes an integrated approach by utilizing open space to support the visibility of MSMEs products. Loyalty programs, creative marketing strategies, and involvement in local communities are key points in achieving marketing success. Research results show that Outdoor Plus stores have achieved operational efficiency through modern cashier systems, computerized stock management, and online payment integration. Holistic marketing strategies have also succeeded in increasing market share and building strong customer relationships. In addition, effective human resource management, strict legal compliance, and commitment to environmental sustainability have established a strong foundation for sustainable growth. This study is expected to contribute to understanding the potential of sustainable business at the MSMEs level, while providing insights for related stakeholders.  

Marketing is an activity where business actors offer their products to consumers so that they can accept the product with all the ideas and ideas so that the product can be sought after by consumers. Of the many UMKM  products, kawakibi offers its services to help UMKM players develop their brand image and increase product sales through social media. PT. Kawakibi Digital Branding is a company that has a main focus on the branding sector. With an innovative and creative approach, Kawakibi strives to help companies and brand logos build strong relationships with potential consumers and achieve long-term success in this competitive industrial world. The results of this research can be used as a reference for designers and readers in utilizing marketing strategies.

This research analyzes the branding strategy used by Ikatan Orang Tua Mahasiswa ITS (IKOMA) Institut Teknologi Sepuluh November (ITS) through social media, with a focus on the use of interactive Reels videos as a campus approach. The research results show that the use of interactive Reels videos has made a positive contribution in increasing student interaction and awareness of IKOMA and ITS. This research also identifies key factors that influence the success of a branding strategy through social media, such as content quality, creativity, consistency and interaction with the audience. These findings provide important insights for student organizations and educational institutions in understanding the role of branding strategies through social media as a means of strengthening relationships between students and the College.

This study aims to analyze the effect of service quality and product quality on repurchase intention with consumer satisfaction as an intervening variable at UD. Rizqi Food Supplier Yogyakarta. The impact of Covid-19 has caused a decrease in meat shipments, but extra services and promos during the pandemic have increased interest in repurchasing. After the pandemic, expansion into restaurants and hotels resulted in a significant increase in sales. The research sample consisted of 100 respondents. Data analysis used multiple regression and Sobel's test to test consumer satisfaction as an intervening variable. The results showed that service and product quality had a significant effect on consumer satisfaction and repurchase intention. However, customer satisfaction does not mediate the relationship between service quality and repurchase intention, as well as the relationship between product quality and repurchase intention. Improving the quality of services and products at UD. RizqiFood Supplier is expected to increase consumer satisfaction and encourage repurchasing interest. This is important for company management to retain loyal customers and achieve business success.

Indonesia has entered the era of the fourth industrial revolution. This happens with technology as a basis for human life. Everything has become limitless and limitless due to the development of digital technology. Indonesia needs several regulatory and authority improvements to be able to face the world market. The aim of this research is to find out what Indonesian industry can do to face the world market, the impact that the presence of the industrial revolution 4.0 has, and the strategies that Indonesia can prepare and carry out in facing the World Market revolution. The object of this research is industry in Indonesia to face the world market. The method used for this research is a qualitative descriptive method, data is obtained from facts about the research subject by trying to reveal it thoroughly according to the context. The results of this research are (1) Creating jobs to increase people's income, increasing people's economic programs, increasing Turnover and Digitalization of People's Markets, building/revitalizing people's markets, establishing relationships between digital markets abroad (2) The most visible impact is in terms of available work (3) Make improvements to the flow of materials and goods, improve the quality of human resources, use digital technology, harmonize rules and policies.     Bukit, M. (2014). Strategi dan inovasi pendidikan kejuruan darikompetensi ke kompetisi. Bandung: Alfabeta. Cognizant. Informed Manufacturing:     The      Next Industrial Revolution. http://www.cognizant.com/ InsightsWhitepapers/Informed-Manufacturing-TheNext-IndustrialRevolution.pdf.  Davis, N. 5 ways of understanding the Fourth Industrial Revolution. November 16, 2015. http://www.weforum.org/ agenda/2015/11/5-ways-of-understanding-thefourth-industrialrevolution. Economist          Intelligence      Unit.    From    transplants       to implants.      December        11,       2015. http://www.eiuperspectives.economist.com/healthcare/transplants-implants.   Edmon, A., & Oluiyi, A. (2014). Re-engineering technical vocationaeducation and training toward safety practice skill needs ofsawmill workers against workplace hazards in Nigeria [Versielektronik]. Journal of Education and Practice, 5 (7), 150-157.  Era Revolusi Industri 4.0: Perlu Persiapkan Literasi Data, Teknologi dan Sumber Daya Manusia. (2018). Diambil 29 Desember 2023 dari http://belmawa.ristekdikti. go.id/2018/01/17/ era-revolusiindustri-4-0-perlu-persiapkan-literasi-data-teknologi-dan-sumber-daya-manusia/ Fakta     ketergantungan            pada    teknologi         (2014). Diambil 29 Desember 2023 dari  http://www.beritasatu.com/gaya-hidup/232713-8-fakta-ketergantungan-pada-teknologi.html Hermann, M., Pentek, T., & Otto, B. (2016). Design Principles forIndustrie 4.0 Scenarios. Presented at the 49th HawaiianInternational Conference on Systems Science.  Irianto, D. (2017). Industry 4.0; The Challenges of Tomorrow.Disampaikan pada Seminar Nasional Teknik Industri, Batu-Malang.  Kagermann, H., Wahlster, W., & Helbig, J.(2013). Recommendations forImplementing the Strategic Initiative Industrie 4.0. Industrie 4.0Working Group, Germany.  Hitt, Mihael.A , Ireland, R. Duane, Robert E, Hoskinsson. 2001. Strategic Management Competitiveness and Globalization Concepts Thomson learning Asia, Singapore. Hamel Gary, Prahalad C.K. Competing For The Future. 1994. Harvard Business School Press Boston, Massachusetts. "Making Indonesia 4.0, Fokus 5 Industri Apa Saja.", https://economy.okezone.com/   read/2018/04/04/320/1881885/ making-indonesia-4-0-fokuspengembangan-5-industri-apasaja, diakses 29 Desember 2023.  "Making Indonesia 4.0: Strategi RI Masuki Revolusi Industri K-4.", http://www.kemenperin. go.id/artikel/18967/  MakingIndonesia-4.0:-Strategi-RIMasuki-Revolusi-Industri-Ke-4, diakses 3 Mei 2018.  “Menuju Revolusi Industri 4.0 Jokowi Diminta Bentuk Badan Riset Nasional”, Kompas, 29             April 2018, hal 3.  "Pemerintah Luncurkan Making 3932.", https://ekon.go.id/ 23 Hak cipta dilindungi oleh undang-undang. Dilarang mengutip atau memperbanyak sebagian atau seluruh isi tulisan ini tanpa izin penerbit. Info Singkat © 2009, Pusat Penelitian Badan Keahlian DPR RI http://puslit.dpr.go.id  ISSN 2088-2351 berita/view/pemerintahluncurkan-making.3932.html, diakses 29 Desember 2023. “Pemerintah RI dan Ceko sepakat tingkatkan Investasi Industri Dua Kali Lipat”, Tribun Bisnis,          29 Desember 2023 hal 8.  "Revolusi Industri 4.0", http://id.beritasatu.com/home/ revolusi-industri-40/145390, diakses        29 Desember 2023.  "Revolusi 4.0, Catatan Dari ISSA ICT 2018", http://id.beritasatu.com/  home/revolusi-40-         catatan-dariissa-ict-2018/174772, diakses 8 Mei 2018. "Strategi Hadapi Dampak Industri 4.0", http://id.beritasatu.com/  home/strategi-hadapi-         dampakrevolusi-industri-40/174260, diakses 2 Mei 2018.

Mothers who do not exclusively breastfeed their children will have a negative impact on public health, causing upper respiratory tract infections (ARI), diarrhea, the baby's immune system, affecting the level of intelligence of the brain after adulthood and can trigger allergies, obesity and disease. intestines in premature babies and can also put the mother at risk of breast cancer. The aim of the research is to determine the factors that cause the failure of exclusive breastfeeding in Tomuan Village, East Siantar District, Simalungun Regency in 2023.The research design used was cross sectional and analytical in nature. The population in this study were all mothers with babies 6-9 months living in Tomuan Village, totaling 208 people using accidental sampling technique.The results of the research on the relationship between knowledge and exclusive breastfeeding show a p value of 0.007, the relationship between education and failure to provide exclusive breastfeeding shows a p value of 0.000, the relationship between work and failure to provide exclusive breastfeeding shows a p value of 0.000.For health workers in Tomuan Village, it is hoped that they will provide more services and increase access that supports the exclusive breastfeeding movement for mothers of babies, such as lactation rooms in every public place and monitoring the implementation of breastfeeding programs for working mothers in particular.    

The level of tax compliance has been a concern of researchers and governments for decades. Various efforts have been made by the government in order to increase taxpayer compliance including the use of information and communication technology in service delivery (e-government) but have not yielded optimal results. Various studies and research related to taxpayer compliance and its relationship with e-government have also been carried out but are still focused on e-government services regardless of the level of readiness (e-readiness) of the government itself as a service provider (government e-readiness) or from the community side as service users (citizen e-readiness). Writing this article aims to build a new hypothesis with the variable level of readiness (e-readiness) as a variable that affects government services which will ultimately increase the level of taxpayer compliance. Previous research or relevant research is used to strengthen the theory and phenomenon of the relationship or influence between variables.

Comparative law as a science in the Western world is a very young branch of science, only growing rapidly at the end of the 19th century or at the beginning of the 20th century. Previously, efforts had been made to compare several systems with each other, but at that time It cannot be said that research has been carried out using a comparative method carried out systematically and continuously with the aim of achieving a certain goal. The method used is library research, collecting data by searching for sources and constructing them from various sources such as books, journals and existing research. In its development, this legal system recognized the division of public law and private law. Public law includes legal regulations that regulate the power and authority of the ruler/state as well as the relationships between society and the state (the same as public law in the Anglo-Saxon legal system). Private Law includes legal regulations that regulate relationships between individuals in meeting their daily needs. The values ​​of the western legal system are not in accordance with the noble values ​​of the Indonesian nation, resulting in a gap between the law and the Indonesian society it regulates. The customary law system has its values ​​in certain indigenous communities, can only be believed and practiced by indigenous communities, and cannot be ratified as national law, and the Islamic legal system's values ​​are believed and practiced by the majority of Indonesian people nationally.

Menstruation is the discharge of blood from the genitals. During menstruation, the blood vessels in the uterus are very easily infected. In areas that are hot enough to make the body sweat, this sweat increases the body's moisture levels, especially in the closed and folded sexual and reproductive organs. The aim of the research is to determine the relationship between knowledge of young women and personal hygiene practices during menstruation at SMP Negeri 1 Pematangsiantar in 2023.The type of research carried out was Descriptive Analytical with a cross sectional approach, the population in the study was 35 people using Total Sampling. The data collected in the research is primary data, namely data obtained directly from respondents. The data analysis used is chi squareThe research results showed that the majority had sufficient knowledge with poor personal hygiene, 11 (31.3%) respondents with Chi square 0.001. the majority had poor attitudes with poor personal hygiene as many as 10 (28.5%) respondents with a Chi square of 0.000.The conclusion is that there is a relationship between knowledge and attitudes of young women towards personal hygiene during menstruation at SMP Negeri 1 Pematangsiantar in 2023. It is hoped that all health workers at SMP Negeri 1 Pematangsiantar will be more active in holding programs such as counseling on personal hygiene during menstruation for young women, programs -The program aims to increase the knowledge and attitudes of young women regarding personal hygiene measures during menstruation    

Good financial management has a central role in business, involving managing funds effectively and efficiently to maximize profits and company value by managing financial risks. Profitability ratios, especially Return on Equity (ROA), are the main indicators in measuring a company's ability to generate profits. Optimizing operational costs is a key strategy in increasing profitability. This research focuses on PT MSAL, an oil palm plantation company that is trying to increase profitability through optimizing operational costs. A quantitative approach with simple linear regression analysis was used as the research method. Secondary data in the form of financial reports for the last three years (2020-2022) as research objects. The results of the analysis between operational costs and company profitability prove that there is a positive and significant influence. The partial hypothesis test shows that operational costs have a statistically significant impact on profitability. Simple linear regression analysis produces a regression line equation, and the coefficient of determination shows that operational costs have a contribution of 99.4% to the company's profitability. Operational costs have an important role in determining PT MSAL's level of profitability. Optimizing operational costs can improve a company's financial performance. Therefore, companies are advised to continue to evaluate, develop efficient business strategies, and regularly monitor the relationship between operational costs and profitability.

This study looks at customer behavior on e-commerce platforms, with a particular emphasis on Shopee in Indonesia. The study involved 102 respondents to evaluate the relationship between variables. The results show that these factors have an impact on the repurchase intention of e-commerce customers on Shopee. The study was conducted using quantitative methods and used SPSS for statistical analysis. The results show that the components present in this study have an influence on customer repurchase intention. However, other factors not present in this study, for example, price, user experience, and promotion, may have a greater impact on customer repurchase intention than other factors. This study provides an in-depth understanding of the components that influence customers' willingness to make repeat purchases on e-commerce platforms. While product and service quality remain important, companies and marketers should consider these additional elements when they create their marketing strategies. This calls for further future research using large samples and deeper analysis to understand this more complex context and help run businesses better in the ever-evolving e-commerce market.

The growing awareness of public health and environmental sustainability has increased the demand for organic products, particularly vegetables. CV Reja Mayur, as a producer of organic vegetables, plays a crucial role in meeting the needs of the growing market. In the competitive organic vegetable industry, innovative and sustainable marketing strategies are crucial. Green marketing, focusing on environmental sustainability and social responsibility, can be a solution to enhance brand visibility and build relationships with consumers who are concerned about sustainability. Community service activities were conducted at CV Reja Mayur, located in Desa Claket and Mligi, Kecamatan Pacet, Kabupaten Mojokerto, using the method of green marketing socialization. The results of this activity indicate that green marketing can highlight the positive impact of CV Reja Mayur's organic vegetable products on the environment. CV Reja Mayur can implement measures such as strengthening transparency, involving consumers in sustainability initiatives, utilizing social media, obtaining organic certification, and innovating in products and business processes. After receiving green marketing socialization, it is expected that CV Reja Mayur can enter a more sustainable marketing era and capitalize on the potential market that increasingly values organic products and sustainability.

The purpose of this research is to determine: (1) The influence of personal appearance on household integrity, (2) The concept of improving appearance in maintaining household integrity from an Islamic legal perspective. The type of research used in this research is qualitative research. In this qualitative method, research is carried out directly in the field or at the research location. The research approach used in this research is in the form of a library study (Library Research). Based on the research results and discussion in this research, it can be concluded that: The influence of personal appearance on the integrity of the household in order to maintain good relationships and relationships between husband and wife, in addition to having good morals. good and wise behavior, maintaining one's appearance also has a significant impact in maintaining the husband-wife relationship. Therefore, it is often recommended that wives look attractive by wearing nice clothes, quality cosmetics and perfume when in front of their husbands. The concept of improving appearance in maintaining the integrity of the household from an Islamic legal perspective is divided into two, namely: (a) Improving appearance which is permissible and this is only limited to in front of the husband or only for the husband, including: wearing perfume, wearing eyeliner, and using eye lenses or contact lenses, ( b) Improving your appearance, which is absolutely haram for reasons for your husband or to increase your personal beauty, is shaving your eyebrows or embroidering your eyebrows and attaching your hair.    

Indonesia continues to move forward in responding to the demands of the times, especially in terms of administrative modernization. One important step in this effort is updating and integrating population data with the national taxation system. In this context, Tanjung Seneng Subdistrict, Bandar Lampung, started an important initiative aimed at assisting residents in the RT/RW environment. 06/00 in the process of modernizing their Population Identification Number (NIK) into a Taxpayer Identification Number (NPWP). Modernizing NIK to NPWP is not just an administrative step, but an effort to increase tax awareness, administrative efficiency, and community involvement in national development. By involving the local community, it is hoped that this socialization will not only be a process but also an opportunity to empower residents to understand their role in economic development and shared prosperity. Several problems that arise, namely: The level of public understanding regarding NIK modernization, Citizens’ understanding regarding NPWP and its relationship to NIK, and The impact of NIK modernization on administrative processes. By providing socialization on the modernization of NIK into NPWP for RT/RW residents: 06/00 residents will not need to carry NPWP cards and will only need to bring KTPs, making tax administration easier by using a single identity, increasing efficiency and effectiveness.

The influence of digital media is growing rapidly and influencing the lives of Christian families. The development of digital media has an impact on Christian families. Families have challenges in dealing with this situation. So Christian families need to rebuild a foundation that is able to meet the demands of the times and is in accordance with God's teachings. Building an attitude of love that can answer the needs of the times and is in line with God's teachings. The love that is built in a Christian family is Agape love. Agape love means total love, identified with God's love for His creation. An attitude of love is important for Christian families in everyday life. This article focuses on efforts to build an attitude of love in Christian families and the importance of an attitude of love for Christian families in the digital era. The implication of this research is to guide Christian families in using social media and technology responsibly. This includes monitoring the content consumed and maintaining Christian values ​​in interactions. This article uses a qualitative research method with a literature study approach. The data used in this article is secondary data from various sources such as books, articles and journals. Based on the research results, it was found that an attitude of love helps Christian families to maintain integrity and harmony in the digital era with healthy communication, using devices or applications that support togetherness and technology as a means of strengthening the quality of family relationships.