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The purpose of this study was to examine whether there is an effect of the Internal Control System, the Application of the Statement of Financial Accounting Standards (PSAK) 109, Human Resource Competencies and the Use of Information Technology on the Quality of Financial Statements of Zakat Management Organisations (OPZ) in DKI Jakarta. This research method uses quantitative methods using primary data. This study uses a population of members of the DKI Jakarta zakat forum consisting of 1 BAZNAS and 7 LAZNAS with a total of 191 employees being the population with a resulting sample of 52 people. The data quality test used is validity test, reliability test. The data analysis techniques used are descriptive statistical analysis, classical assumption test (normality test, multicollinearity test, heteroscedasticity test), multiple linear regression analysis and hypothesis testing (t test, f test and coefficient of determination test) using Statistical Package for the Social Sciences (SPSS) software. The results of this study indicate a significant joint influence of the variables of the Internal Control System, Implementation of PSAK 109, HR Competence and Utilisation of Information Technology on the Quality of OPZ Financial Statements in DKI Jakarta.

Assessment of the quality of service in hospitals can be done by determining the completeness of filling in medical record documents through quantitative analysis. Quantitative analysis of medical record documents is the study or review of certain parts of the contents of medical records with the aim of finding specific deficiencies related to recording medical records. Quantitative analysis of medical records includes four review components, namely identification review, recording review, reporting review, and authentication review. Rumah Sakit Umum Hidayah Boyolali has implemented electronic medical records since January 2023 in accordance with the mandate of the Republic of Indonesia Minister of Health Regulation Number 24 of 2022 concerning medical records. The aim of PkM activities is to increase the knowledge and abilities of medical record officers regarding quantitative analysis of medical records and electronic medical records at Rumah Sakit Umum Hidayah Boyolali. The PkM implementation method includes material presentation, discussion, clinic and evaluation. The target of PkM consists of 13 medical record officers with the results of PkM being to increase the knowledge and ability of officers in analyzing the completeness of filling in medical records and electronic medical records.  

The canteen is one of the most important parts because it is the main support for employee consumption. They play an important role in providing official food to employees in hotels. The importance of the quality and taste provided is very influential for the satisfaction and comfort of all employees. In providing services, the canteen must serve optimally so that the service will be well received without any dissatisfaction. Data collection methods were collected in 4 ways, namely literature study, observation, interviews, and documentation studies in order to obtain accurate data regarding the satisfaction of canteen staff towards employees. The results obtained from this study are that employees are still dissatisfied with the variety of food menus on weekends. Meanwhile, on weekdays, the variation of the food menu is quite satisfying. A company is said to be successful if employee satisfaction can be guaranteed, and the presence of inhibiting and supporting factors is one of the factors that can be a success of a company or not in its application. The results of this study are that increasing employee satisfaction with canteen services in a company greatly influences the welfare and satisfaction of employees in the company, so it is important for the human resources department to prepare all the facilities needed by employees and also provide excellent service to all employees.  

This study aims to determine the effect of attitudes, perceptions, and emotions on the implementation of the inventory accounting system that is run at PT. Flores Business Partners is a company that trades goods. The research population was all employees of PT. Flores Business Partners are 90 people. Meanwhile, the research sample was 55 respondents obtained from purposive sampling technique. Data collection in this research used primary data in the form of a questionnaire. The method of multiple linear regression analysis using SSPS 26. This study shows the results that the attitude aspect does not affect the application of the inventory accounting system. This is because the attitude of employees is classified as good so that they do the job according to the procedures set by the company. Meanwhile, aspects of perception and emotion influence the implementation of the accounting accounting system.

Indonesia, as a rule of law country, establishes the conduct of General Elections (Pemilu) based on Article 22E paragraph (1) of the 1945 Constitution of the Republic of Indonesia: "General Elections shall be conducted directly, publicly, freely, confidentially, honestly, and fairly every five years." Elections are a form of democracy that underpins the sovereignty of the people, empowering them to play a crucial role in determining the government through the voting process. To ensure honest and fair elections, electoral supervision is of paramount importance. Electoral supervisors are tasked with overseeing and safeguarding all stages of the elections, ensuring compliance with the principles of direct, public, free, confidential, honest, and fair elections. Additionally, they ensure that the electoral organizers operate independently, honestly, fairly, with legal certainty, order, transparency, proportionality, accountability, effectiveness, and efficiency. The Election Supervisory Body (Bawaslu) plays a central role in overseeing the implementation of electoral stages and handling violations that may occur. This research employs the juridical-empirical method, which examines the actual conditions. The primary data sources are direct interviews with relevant parties, while the secondary data is based on laws, regulations, and data from the Election Supervisory Body of Blitar City.The research findings reveal the efforts of Bawaslu Blitar City in realizing participatory supervision in preparation for the 2024 simultaneous elections, including: a. Participatory Supervision for First-time Voters in High Schools, b. Participatory Supervision Education for the Academic Community of Blitar City, c. Involvement of Alumni of the Participatory Supervision Training Center. Despite the significance of participatory supervision, its implementation faces various challenges, such as low public participation in election supervision, the increasing complexity of election violations, and the lack of a comprehensive supervision curriculum by Bawaslu to equip the involved community in electoral supervision.

This study focuses on analyzing the validity of developing learning media, knowing the practicality and effectiveness of developing Canva-based scrapbook learning media on the theme 8 sub-themes 1 learning 4 class V SD Negeri 16 Urat Timur T.A 2022/2023. The problem in this study is that the learning media used in the learning process are still conventional media, the lack of use of learning media that utilizes technology, students find it difficult to understand learning material, and learning is still teacher- centered so that students are less active in the learning process. This research is a development research (Research and Development) using the ADDIE development model (Analysis, Design, Development, Implementation, Evaluation). The subjects of this study were fifth grade students and the object of this research was Canva-based scrapbook learning media. The results of material validation by material experts obtained a percentage of 85% in the "Very Eligible" category and media validation by media experts obtained a percentage of 94% in the "Very Eligible" category. The practicality test by educational practitioners obtained a percentage of 98% in the "Very Practical" category. The results of the media effectiveness test through the pretest obtained an average of 53.3 with a completeness percentage of 22.2% in the "Not Effective" category while in the posttest obtained an average of 85.5 with a 100% completeness percentage in the "Very Effective" category. So it can be concluded that the developed Canva-based scrapbook learning media is feasible, practical, and effective for use in learning activities in elementary schools.

The purpose of this study was to determine the description of Relationship Marketing and Customer Loyalty at Da'o Screen Printing company and to determine the effect of Relationship Marketing on Customer Loyalty at Da'o Screen Printing company. The research method used by researchers is to use descriptive analysis. This research uses a quantitative approach. The type of research used in this research is causal. In this study, the authors conducted direct research on all Da'o Screen Printing customers to obtain data. The sample in this study was 50 people, this is based on saturated sampling technique where the population in this study was 50 people. Researchers will conduct tests using SPSS version 25. Relationship Marketing at Da'o Screen Printing company is currently in a very good classification. Da'o Screen Printing's customer loyalty is currently in a good classification because many customers maintain loyalty at Da'o Screen Printing. Relationship Marketing has a significant effect on Customer Loyalty because if the implementation of Relationship Marketing will increase customers who are loyal to the products provided by Da'o Screen Printing.

The purpose of this Partnership Program for People is to provide Appropriate Technology for Small Businesses engaged in flower plant nursery. The target of this partnership program for the community is business owners in the field of flower plant nursery. The problem faced by flower plant nursery SMEs is the absence of appropriate equipment or technology in supporting flower plant nursery activities, besides that business management practices have not been touched in doing business, for example simple financial painting and promotion through social media. The proposer of the partnership program in the community agreed with partners to procure appropriate technology in the form of water reservoirs in the implementation of flower plant nurseries, in addition to providing training and assistance in business management and promotion. The operation of the water reservoir will facilitate watering of flower plant seedlings, so that productivity increases. The provision of business management training and assistance has also increased its sales turnover, so that the welfare of flower plant nursery SMEs can be better.

Health is a vital element and is a constitutive element in a person's life process. So that improving health, health recovery and treatment cannot be separated from financing. One of the subsystems in national health is the health financing subsystem. Health financing itself is the amount of funds that must be provided to organize and/or utilize various health efforts needed by individuals, families, groups and communities. The aim of this research is to find out the management strategy for health financing and insurance in health services. The method used is a literature study by analyzing and comparing existing theories and producing findings from the analysis results. The results of this research are strategies for managing health financing and insurance in health services, namely by providing health services, increasing health personnel, improving information, providing adequate health equipment, vaccines and technology, good leadership and governance in management and financing and accelerating access to health services as a whole. universal for reducing inequalities in health. It can be concluded that strong, stable and sustainable health financing plays a very vital role in the provision of health services in order to achieve various important goals of health development in a country, including equal distribution of health services and access (equitable access to health care) and quality services (guaranteed quality). Therefore, health policy reform in a country should provide an important focus on health financing policies to ensure the implementation of adequacy, equity, efficiency and effectiveness of health financing itself.

This study generally aims to describe (1) how the principal's policy planning is in improving school facilities and infrastructure (2) how is the implementation of the principal's policy in improving school facilities and infrastructure (3) how is the evaluation of the principal's policy in improving facilities and school infrastructure. This study uses a qualitative method with a descriptive approach. The subjects in this study were students of the Al Hijrah Integrated Islamic Private Middle School, the madrasa head of the Al Hijrah Integrated Islamic Private Middle School, the teachers of the Al Hijrah Integrated Islamic Private Middle School, the KTU of the Al Hijrah Integrated Islamic Private Middle School and the student affairs department and curriculum of the Integrated Islamic Private Middle School. Al emigrated. Data collection techniques with observation, interviews and documentation. Data validation techniques with credibility, transferability, dependability and certainty. The results of this study indicate (1) Principal Policy Planning in Improving Learning Facilities and Infrastructure at SMPS IT AL HIJRAH, compiling a list of needs, estimating costs, compiling priority scales and preparing a procurement plan. (2) Implementation of the Principal's Policy in Improving Learning Facilities and Infrastructure at SMPS IT AL HIJRAH. Implementation of the principal's policy regarding facilities and infrastructure is the second step after planning in management, carrying out the procurement of facilities and infrastructure, distribution, utilization, maintenance. And (3) Evaluation of the Principal's Policy in Improving Facilities and Infrastructure and Learning Achievement at SMPS IT AL HIJRAH. a) The evaluation of facilities and infrastructure at SMPS IT AL HIJRAH is the responsibility of the principal and representatives of the facilities and infrastructure sector through supervision, b) input and processes, c) products and results of facilities and infrastructure.  

Occupational Safety and Health  (OHS) is a crucial aspect in energy infrastructure maintenance operations, such as Distribution Substations (GD) owned by PLN. Cubicle maintenance work at GD PLN is a critical activity that involves high risks to worker safety and health and has an impact on the continuity of electricity supply.   This study aims to analyze the application of K3 to 20 kV  cubicle maintenance work at GD PLN. Through a qualitative approach, data are obtained based on observation, interviews and  literature studies. The results showed that the application of K3 was obtained through  safety briefing activities  and  K3 documentation which included SOPs, inspectors, HIRARC and JSA. While the maintenance process  of  the 20 kV  cubicle includes preparation, implementation and completion.

In the current era of globalization, there is a lot of competition from various schools or madrasas, to offer the best quality from their institutions. This can be seen from the various forms of promotion and strategy, moreover educational institutions with a private background are certainly required to have higher quality and competitiveness compared to other educational institutions, especially those with a state label. This research in general, aims to describe (1) how the recruitment of students is carried out at Karya Bunda Middle School (2) What is the strategy used by Karya Bunda Middle School in recruiting new students (3) What are the obstacles faced by the school in the student recruitment process at Karya Bunda Middle School. This research uses descriptive research with a qualitative approach. The subjects in this study were the principal, educators, students, education staff, and two students. Data collection techniques through observation, interviews and documentation. Data validation techniques with research extension, increased persistence, and triangulation. The results of this study indicate (1) the implementation of student recruitment with technical instructions from the Education Office, the recruitment process does not have selection and applicant tests only need to pay administrative costs and have actually passed SD (2) The strategy used in recruiting students is a promotion strategy, namely a strategy from door to door, distributing brochures and placing advertisements on social media, visiting SD/MI, community activities, and working with students (3) in the process constraints the recruitment of these students is due to limited classroom space, unable to compete with the country and less desirable.

The problem in this research was the discovery of problems in the learning process, where students had minimal understanding regarding the material presented by the teacher. This research aims to determine whether concrete media development can influence students' interests, attitudes and abilities in absorbing information from the material presented by the teacher. This type of research is research and development (R&D) which aims to determine the validity and practicality of a concrete learning media in the form of congklak for fourth grade students at SD Inpres Maccini Baru, Tamalate District, Makassar City. The development model used is the ADDIE model consisting of analysis, design, development, implementation and evaluation stages. The subjects in this research were 32 grade IV students at SD Inpres Maccini Baru, Tamalate District, Makassar City. The data collection technique was carried out by means of a questionnaire. The results of the validity and practicality that were developed were a media validity percentage of 81.6% with the "Valid" criteria. The results of the analysis in the field trials of students obtained a percentage of 81.17% "Valid/Practical". So it can be concluded that the concrete learning media in the form of congklak is valid and practical. Based on the results of the research above, it can be concluded that the Congklak media for class IV of SD Inpres Maccinni Baru, Tamalate District, Makassar City uses a type of practical development research.

This study is motivated by the low use of digital literacy and lack of knowledge in learning, so the researcher aims to find out how much influence the application of digital literacy has on increasing students' knowledge at SMK Madinatul Hadid Cilegon.. This research uses quantitative methods. Quantitative method is a method for testing certain theories by examining the relationship between variables. Variables are measured usually using research instruments so that data consisting of numbers can be analyzed based on statistical procedures. Research results obtained based on 57 respondents' answers with the score (2,565: 3,135) x 100% = 81.82% of the expected criteria. It can be concluded that the application of digital literacy (X) is in the medium category. While increasing knowledge in learning (Y) with a score of (2,601: 3,135) x 100% = 82.97% of the expected criteria. It can be concluded that increasing knowledge in student learning at SMK Madinatul Hadid Cilegon is in the good category.

In this research, the Science Laboratory in SMP Negeri 3 Kota Langsa has demonstrated good standardization in supporting the implementation of the independent curriculum. The research findings indicate that the infrastructure support for the science laboratory has an average rating of 87.5% with a classification of very good, while the facility support reaches an average percentage of 90.15% with a classification of very good. The standardization of laboratory personnel has achieved a percentage of 66.66% which falls into the good category, while the standardization of the science laboratory management based on the competencies of the laboratory head has a percentage of 85.16% which is classified as very good. The implementation of the independent curriculum in terms of the principles of learning and assessment is considered good, with a percentage of 72.6%.Overall, the Science Laboratory in SMP Negeri 3 Kota Langsa meets the standards effectively. The laboratory management has adopted a future-oriented approach by implementing digital information technology. Consequently, the Science Laboratory in SMP Negeri 3 Langsa is ready to support the implementation of the independent curriculum.

Along with the development of information technology, many villages in Indonesia have implemented smart villages, one of which is Condro Village in Lumajang Regency. However, the implementation experienced several obstacles, the first is the lack of society knowledge about digital literacy and the second is the difficulty of informing the society that village services can be accessed online. Therefore, this program aims to develop management several Condro’s social media and also disseminating information to villagers effectively. There are 3 methods used in this article. Such as planning, implementation and evaluation. The result of the application of these 3 methods is by conducting socialization, training, and mentoring of village digital cadres. Thus, synergy based on the utilization of information technology will be able to improve the quality of village social media and information dissemination to the society.

This research aims to describe the planning, implementation and assessment of increasing students' interest and courage in responding in speaking learning through the Response Readers model for class VII.1 students at SMP Negeri 17 Makassar. This research approach uses a classroom action research (PTK) approach. This type of research is descriptive qualitative. The data collection technique used in this research was a test technique and observation with two cycles. The data analysis techniques used are quantitative and qualitative analysis techniques. The results of the research show that the implementation of increasing students' interest and courage in responding in learning to speak through the Readers Response model for students in class VII.1 of SMP Negeri 17 Makassar showed significant results which were marked by an increase in the number of students who had very good and good grades. decrease at the level of sufficient and poor student categories.

In Indonesia, children who commit criminal acts often occur. Even though they have a special designation, namely children, they are still legally processed, in accordance with current legal developments in Indonesia. Therefore, Indonesia has a special court that regulates crimes committed by children, namely Law Number 11 of 2012 concerning the Juvenile Criminal Justice System. This study uses normative and empirical juridical research methods. Normative juridical is carried out by analyzing the sources of primary legal materials, namely laws, journals, theses, and books contained in the literature. Empirical juridical is carried out by collecting data through interviews with criminologists who have a deep understanding of the juvenile justice system and Islamic criminal law. The data obtained from the interviews will be analyzed qualitatively to identify the views of criminologists regarding the implementation of the juvenile justice system in the context of Islamic criminal law. This study aims to analyze the opinions of criminologists regarding the implementation of the juvenile justice system in the perspective of Islamic criminal law.

Social integration is a unitary condition of living together from various socio-cultural system units, ethnic groups and communities to interact and work together. Social integration as a reflection of the quality of this relationship, if applied to business actors, will increase the value chain for their business. So that the purpose of implementing this program is to create superior milkfish products through the creation of "Social Integration Empowerment" for business groups in Semarang City through the establishment of "Semarang Milkfish Industrial Community". So it is hoped that it can develop synergy between entrepreneurs and community support for the creation of superior products in the region. The program implementation method begins with an integration process to form the Semarang Milkfish Industry community. Then analyze the problems being faced by the community through action research. The next step is to organize meetings which will be followed by building a common understanding, so that the problems that will be handled can be ascertained. Based on these problems, the team and the community will test the action/work program that will be carried out together. After the mutually agreed work program is implemented, the next stage is evaluation and reflection.

This research is motivated by several problems that the authors found in the activities of implementing dawn education in Tanjung Pucuk Village, Jambi, Tebo Regency, to be precise in the Al-Muhajirin Mosque. The dawn education activities have not been carried out perfectly, due to the absence of proper guidelines for carrying out the dawn education activities, the dawn education teachers are often confused in carrying out the dawn education activities. In each dawn education activity there is only the activity of reading short surahs after the dawn prayer alternately, so that the dawn education activities are not interesting for the dawn students. The purpose of this study was to produce a manual for the implementation of dawn education that can be used in general in Tanjung Pucuk Jambi Village, Tebo Regency, specifically in the Al-Muhajirin Mosque, which is valid, practical, and effective for application in dawn education activities. The type of research used is Research and Development or abbreviated as R&D. The R&D model used is the Four D (4-D) version from Thiagarajan (Define, Design, Develov, Disseminate). From the results of the research that has been done, it can be concluded that the produced Subuh Education Manual can be used and is suitable for use as a guide for teachers and students who carry out their special Subuh education activities in Jambi. The results of the validation trial by experts on the subuh education guidebook are categorized as valid with an average value of 0.81. The practicality test of the subuh education manual showed that the manual had a very high level of practicality with a value of 0.95. And the results of the manual effectiveness test have a moderate level of effectiveness with a value of 0.4.