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This study aims to gain an in-depth understanding of the implementation of bread product quality control in the Pastry Section of Harris Hotel & Conventions Bundaran Satelit Surabaya, covering four main aspects: raw materials, production process, storage, and presentation. Furthermore, this study focuses on understanding the Standard Operating Procedures (SOPs) for bread production operations and the level of implementation of these SOPs in daily work practices. The research method used is descriptive qualitative, with data collection techniques through direct field observation, interviews with pastry section staff, and documentation related to bread production activities. The results show that bread product quality control is carried out comprehensively. In the initial stage, raw material selection is carried out strictly to ensure quality, freshness, and food safety. The production process is carried out according to standard procedures, paying attention to equipment cleanliness, processing techniques, and timeliness, resulting in products that are consistent in taste and texture. The storage stage is also carried out hygienically with a system for arranging ingredients and finished products that pay attention to temperature, humidity, and cleanliness of the storage room. In the final stage, bread is served with good aesthetic standards while maintaining food safety aspects, thus adding value to the hotel guest experience. The bread production operational SOP has been systematically developed and serves as an important reference for all pastry section employees in carrying out their daily tasks. Employee compliance with the SOP is high, although challenges remain, such as limited trainee skills and delays in raw material supplies from suppliers. These challenges can usually be overcome through direct supervision, internal training, and good communication with material suppliers. Overall, the implementation of quality control and bread production SOPs at Harris Hotel & Conventions Bundaran Satelit Surabaya has been running smoothly and consistently.

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

This study examines the role of discretion exercised by law enforcement officers, especially within the context of criminal investigations. Discretion refers to the authority granted to investigators, prosecutors, and judges to make decisions that are not always explicitly regulated by written laws or regulations. It is granted to allow flexibility in addressing situations that require quick, context-specific decisions. Discretion is necessary because not every legal situation can be anticipated in advance by the law, especially in dynamic and unpredictable situations that law enforcement professionals encounter daily. However, the exercise of discretion must be grounded in the core principles of justice, legal certainty, and respect for human rights, ensuring that decisions are made fairly and in accordance with legal norms. While discretion allows law enforcement officers to exercise judgment and adapt to diverse situations, it also carries significant risks, particularly the potential for abuse of power. Such abuse could manifest in inappropriate criminalization of innocent individuals, discriminatory practices, or biased decisions that undermine the legitimacy of the justice system. The possibility of such negative consequences necessitates a careful and responsible approach to the application of discretion. Law enforcement officers must not only act in accordance with the law but also adhere to ethical standards and ensure that their decisions are made transparently and equitably. Therefore, the study emphasizes the need for strict oversight and the development of clear, consistent guidelines to govern the exercise of discretion. Supervision mechanisms, such as internal audits and external oversight bodies, are crucial in monitoring law enforcement activities and ensuring that officers do not misuse their powers. Furthermore, providing adequate training to law enforcement personnel on the ethical and legal boundaries of discretion is vital in preventing arbitrary or unjust decisions.

Millions of workers die or are injured every year. The telecommunications sector, including internet access installation, faces high hazards such as heights and electricity. Job Safety Analysis (JSA) is a crucial tool for identifying hazards and controlling risks. This study aims to determine the description of JSA implementation in outdoor internet access installation survey work at Biznet Cirendeu in 2025. This descriptive observational qualitative research uses in-depth interviews with key informants (HSE Officer) and main informants (field technicians), direct observation with a checklist, and internal JSA document review. Source and method triangulation are used for data validity. Identified potential hazards include fall risks, electric shock, ergonomic injuries, and contact with sharp objects. The likelihood of incidents is generally small to moderate, but the severity can vary from mild to fatal. Risk control has been applied through PPE and administrative controls, but there are still challenges in compliance and optimization of engineering/substitution controls. The implementation of JSA at Biznet Cirendeu has followed the stages of risk identification, assessment, and control, but requires strengthening worker compliance and developing higher controls. It is recommended to improve PPE/SOP supervision, optimize engineering/substitution controls, update JSA documents, and strengthen OHS culture.

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

Increasing police accountability and professionalism is critical in addressing abuses of authority within law enforcement institutions. These issues have become a major concern, especially when abuses undermine public trust and the integrity of law enforcement agencies. To overcome these challenges, a comprehensive approach that includes both preventive and repressive measures is necessary. Preventive efforts such as ethics education, professional training, and mental development programs are essential in cultivating a culture of integrity and professionalism within the police force. These initiatives help officers to better understand their responsibilities, adhere to ethical standards, and manage the psychological demands of their roles. On the other hand, repressive efforts, including law enforcement and the imposition of strict sanctions for violations, act as deterrents to unethical behavior. The effective enforcement of laws and policies is critical in holding officers accountable and ensuring that those who abuse their power are appropriately disciplined. Analyzing the implementation of ethics in police duties and the factors that either support or hinder both internal and external supervision is also necessary. By identifying weaknesses in the existing system, law enforcement agencies can better target areas that need reform. Furthermore, strengthening transparency within the police force and reforming the supervision system are crucial steps toward building public trust. Public participation in external supervision mechanisms is also a key factor. When citizens are actively involved in oversight, it fosters a sense of accountability and encourages police officers to act with more responsibility. In conclusion, by adopting an evaluation-based approach and pursuing reforms aimed at enhancing accountability and professionalism, police institutions can improve their effectiveness. These reforms will promote fairer, more transparent, and responsible law enforcement, ultimately leading to greater public confidence in the police and their ability to perform their duties justly.

In a criminal justice system that upholds the principle of justice, the protection of suspects' rights is a crucial and fundamental component. Investigators play a crucial role in ensuring suspects' rights are protected during the investigation process, including the right to legal counsel, the right to access information, and the right to be free from arbitrary prosecution. The aim of this study is to explore the role of investigators in guaranteeing these rights and highlight challenges in their implementation. The study revealed that many suspects did not receive legal assistance from the beginning of the examination, lacked understanding of their rights, and faced investigations that often violated due process of law. This problem is exacerbated by limited human resources, inadequate internal oversight, and lack of ongoing training for investigators. These factors contribute to the failure to enforce the rights of suspects as a whole, which impacts the fairness and integrity of the legal process. In an effort to realize a fast, simple, and inexpensive judicial process, as promised in Law Number 48 of 2009, this study emphasizes the need for reforms to strengthen the investigation process. The reforms include improvements in the aspects of supervision and more in-depth training of investigators on human rights, so that they can better understand and implement the protection of the rights of suspects. In addition, the use of technology in investigations, such as digital-based information systems to manage evidence and legal processes, can increase transparency and accuracy in every stage of investigation. Strengthening internal supervision mechanisms is also very important to minimize abuse of authority by investigators. On the other hand, it is important to periodically evaluate the application of standard operating procedures (SOPs) in investigations, in order to ensure compliance with applicable laws and provide justice for suspects.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

The phenomenon of bullying that occurs in the pesantren environment is not only a social problem, but also reflects a crisis in the internalization of Islamic educational values. This study aims to examine the dynamics of bullying in Islamic boarding schools from a psychosocial perspective and Islamic educational values. With a literature study approach and qualitative content analysis, this study explores various theories, empirical findings, and expert views obtained from relevant journals, books, and scientific works. The results of the study show that the practice of bullying in pesantren often stems from power relations that are institutionalized through the hierarchy structure of seniority, as well as weak supervision of the process of internalizing Islamic values among students. The values of Islamic ukhuwah, justice, and compassion that should be the spirit of Islamic education are often eroded by a culture of silence, neglect, or even the wrong perception that bullying is part of discipline. In fact, the concept of Islamic education not only emphasizes the mastery of the knowledge of tools (tsaqafah), but also the formation of intellect ('aqliyah), soul (nafsiyah), and Islamic personality (syakhsiyah Islamiyah) based on a strong aqidah. Bullying prevention requires deeper Islamic character education, strengthening social control, and psychosocial approaches to maintain mental and spiritual balance of students. The implications of this study emphasize the importance of a holistic and civilized pesantren management strategy, by fostering an anti-bullying culture, creating a safe, harmonious, and harmonious learning environment that is in line with the main goals of Islamic education. Thus, pesantren are expected to be able to form students who are not only intellectually intelligent, but also have noble morals, high social spirit, empathy, and have a strong Islamic personality and full of integrity.

This study aims to analyze the influence of the lifestyle of credit relationship managers (RMs) and the potential for fraud on the occurrence of non-performing loans in the banking sector. Relationship managers are the spearheads of credit distribution, interacting directly with customers, so their behavior, lifestyle, and integrity have a significant impact on the quality of a bank's credit portfolio. This study uses a qualitative descriptive method with a systematic literature review approach, reviewing various recent studies related to bank employee lifestyles, factors driving fraud, and their correlation with non-performing loans. The results indicate that a consumptive lifestyle disproportionate to income can increase the risk of fraudulent behavior, such as manipulation of credit analysis or collusion with customers, which ultimately results in an increase in non-performing loans. Furthermore, weak internal control systems, pressure to achieve credit targets, and moral hazard exacerbate this risk. A lifestyle that prioritizes social symbols and self-image can also encourage employees to engage in deviant behavior to maintain this lifestyle. Several studies have shown that RMs trapped in a hedonistic lifestyle are more vulnerable to conflicts of interest and violations of professional ethics. Meanwhile, the potential for fraud in banking practices is also influenced by employees' weak personal financial literacy, as well as limited training in risk management and ongoing work ethics. In an organizational context, a work culture oriented toward achieving targets without regard for the quality of credit analysis has the potential to create a work climate that is permissive of irregularities. This study recommends strengthening a culture of integrity through the establishment of a firm code of ethics, technology-based supervision (such as an AI-based fraud detection system), and regular training on a healthy financial lifestyle and risk management for RMs.

The research departs from educational problems in Islamic boarding schools with distinctive educational characteristics and the diversity of cultural backgrounds of students. So researchers are interested in conducting a more in-depth analysis of a harmonious environment despite having students with diverse cultural backgrounds. The purpose of the study is to identify; 1) the characteristics of multicultural Islamic education planning, 2) the characteristics of organizing multicultural Islamic education, 3) Identification of the characteristics of implementing multicultural Islamic education, 4) Identification of the characteristics of supervision of multicultural Islamic education, 5) Analysis of the impact of the characteristics of multicultural Islamic education management in producing moderate students. The research framework departs from theory of multicultural education management in Islamic boarding schools which includes; planning, organizing, implementing, and supervising educational programs in Islamic boarding schools. Managing the elements of education in Islamic boarding schools in; objectives, values, curriculum, teaching methods and facilities and funds, carried out by the Kiyai Ustadz Santri Manager will have an impact on the attitude of religious moderation in students with indications of national commitment, tolerance, anti-violence, accommodating to local culture. This study used a qualitative approach, using ethnography. Data collection techniques are carried out through interviews, observations, and documentation analysis. Data analysis technique uses the Miles and Huberman analysis technique. The validity test is carried out with data validity by conducting tests; on credibility, transferability, dependability, and confirmability. Results of the study found that the characteristics of multicultural education management in Islamic boarding schools: First, Planning in the form of a curriculum containing multicultural values, involving various elements of the Islamic boarding school through deliberation and open meetings of curriculum preparation studies, integrating the madrasah curriculum with Islamic boarding school. Second, organizing; there is empowerment in fostering Islamic boarding schools, Conventional traditional systems, and Guidance patterns depending on the figure of kiai, the existence of organizational work procedures. Third, Implementation of education is carried out; structured through learning classification, planned, organized, and evaluated with the basic pattern of Islamic boarding school education, internalized in attitudes, methods, and exemplary behavior of the kiai. Fourth, Supervision of learning through assessment of learning of multicultural values, Tests are contextual and comprehensive. Fifth, impact of the characteristics of multicultural Islamic education management in producing students who are able to act in the middle by prioritizing Islamic brotherhood and basyariyah, are tolerant for the sake of realizing Islam rahmatan lil aalamiin.

This study aims to explore and analyze the implementation of internal control mechanisms within Ministries/Agencies that received a disclaimer opinion on their audited financial statements. It also examines the form of financial transparency applied by these institutions in the preparation of their financial reports. The research focuses on the role of government internal audits in two institutions: the Ministry of Marine Affairs and Fisheries and the Indonesian Maritime Security Agency (BAKAMLA), utilizing a qualitative literature synthesis approach. The research method employs a descriptive qualitative design. Based on the findings, it is concluded that the lack of supervision by internal auditors and the Supreme Audit Agency (BPK) over these two institutions stems from several factors: limited competence and capacity of internal auditors, weak internal control systems and structures, lack of auditor independence, and inadequate routine monitoring and evaluation. Furthermore, in preparing financial reports, Ministries and Agencies are required to adopt financial transparency practices by preparing financial statements in accordance with Government Accounting Standards (SAP), disclosing complete notes to financial statements, and utilizing transparent and integrated financial applications.

Profitability, measured by Return on Asset (ROA), is a key indicator for assessing the performance and resilience of the banking sector. During the 2019–2023 period, the Indonesian banking sector faced significant pressure from the COVID-19 pandemic, which impacted asset quality and financial performance. This study aims to analyze the simultaneous and partial effects of Non-Performing Loan (NPL), the BI Rate, inflation, Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on the ROA of commercial banks in Indonesia. This research employs a quantitative approach using monthly secondary data from 2019 to 2023. The analysis was conducted using Robust Least Squares (RLS) with M-estimation, a Wald test for simultaneous significance, and a z-statistic for partial tests. The results indicate that, simultaneously, the five independent variables have a significant effect on ROA with a significance value of 0,000 and a coefficient of determination of 67,1 percent. Partially, NPL has a significant negative effect on ROA, while NIM, CAR, and inflation have significant positive effects. The BI Rate shows no significant influence. The implications of these findings highlight the managerial importance of strengthening credit risk management to control NPL, enhancing intermediation efficiency to maintain a healthy NIM, and preserving capital adequacy. From a policy perspective, these results justify the continued strengthening of prudential supervision over banks' internal ratios by financial authorities. Furthermore, the insignificance of the BI Rate suggests that the monetary policy transmission to bank profitability is indirect, necessitating a focus on internal factors to maintain the stability of the banking sector.

The misuse of firearms by police officers is a serious concern that can endanger public safety and damage institutional credibility. Psychometric testing is used as a preventive measure to assess the mental and emotional readiness of officers authorized to carry firearms. This article aims to evaluate the implementation of psychometric tests at the Professional and Security Division (Propam) of Palembang City Police as an effort to prevent firearm misuse. This study uses a descriptive qualitative method through observation, documentation, and literature review. Findings show that the implementation of the test remains administrative in nature and is not fully utilized for psychological monitoring or intervention. In conclusion, psychometric testing needs to be strengthened to function effectively as an early detection tool in the internal supervision of the police force.

Indonesia is an archipelago rich in aquatic resources that include various types of fish resources and coral reef ecosystems. However, the sustainability of these resources is increasingly threatened by the irresponsible actions of some parties, one of which is the act of Illegal Fishing. Illegal fishing is very detrimental to the country, not only damaging vulnerable fish populations, but also causing economic losses and even social impacts on society. The case of Run Zeng 03 is one of the illegal fishing cases in Indonesia, which has been fishing illegally in Indonesia's Exclusive Economic Zone since January 12, 2024. The Russian-flagged foreign vessel was arrested on May 19, 2024 in the Arafura Sea. The principle of Common But Differentiated Responsibilities (CBDR) can be applied in handling cross-border illegal fishing. The Run Zeng 03 ship itself has caused great losses to the countries in its area of operation. Whereas, the CBDR Principle emphasizes cooperation between countries to integrate in achieving common goals, despite having different responsibilities. In addition to establishing international coordination and cooperation, Indonesia itself must improve internal supervision and protection in handling these illegal fishing cases.

This study aims to analyze the use of Online Integrated Banking Sharia System (OLIBSS) in improving the accuracy and efficiency of wadiah savings transaction processes at BPRS HIK Parahyangan. This study uses a qualitative approach with primary data collection methods through interviews and secondary data obtained from relevant internal documents. The results of the study indicate that the implementation of OLIBSS makes a significant contribution to improving the accuracy of recording wadiah savings transactions, minimizing human error, and accelerating operational processes that were previously carried out manually. In addition, this system also supports efficiency in reporting and internal supervision. Thus, the use of OLIBSS has proven effective in supporting a reliable accounting information system that is in accordance with sharia principles.

The increasing number of rape crimes by child perpetrators is a serious problem that needs to be reviewed in depth, not only from a legal aspect, but also from a criminological perspective that takes into account the child's social, psychological and environmental background. The type of research used is empirical legal research with a descriptive-analytical approach. This study relies on primary data obtained through direct interviews with staff at the Surakarta Correctional Facility and literature reviews of relevant laws and scientific literature. The results of the study indicate that internal factors such as past trauma, psychological disorders, and lack of moral understanding, as well as external factors such as family and social environments and weak supervision, are triggers for children to commit rape. The role of BAPAS Surakarta is proven to be crucial in efforts to provide support, rehabilitation, and social reintegration for children following court rulings. This study is expected to contribute scientifically to efforts to prevent and address sexual violence by children, as well as provide input for the government and correctional institutions in developing policies based on a child protection approach.

This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate that pressure, especially in the form of high financial targets and external pressure, is the dominant factor that triggers management to manipulate reports. Meanwhile, opportunity does not always have a significant impact on fraud due to the presence of effective internal control systems and external supervision. Rationalization has been proven to also drive fraudulent actions through moral justification by the perpetrators. This study concludes that the Fraud Triangle remains a relevant conceptual framework in understanding and detecting potential financial statement fraud, as well as providing implications for improving corporate governance and control systems.  

This study discusses the implementation of the effectiveness of legal oversight of regional personnel management in the era of regional autonomy. Regional autonomy grants broad authority to regional governments to regulate and manage public interests, including in the management of state civil servants (ASN). However, this authority often gives rise to problems, such as nepotism, politically motivated job transfers, and weak accountability in personnel management. Legal oversight is an important instrument to ensure that all personnel policies and practices are implemented in accordance with the principles of legality, professionalism, and accountability. The research method used is normative legal research with a statutory, conceptual, and case approach, as well as qualitative analysis of regulations and personnel oversight practices. The results of the study indicate that the effectiveness of legal oversight is greatly influenced by the consistency of regulatory implementation, the strength of supervisory institutions such as the State Civil Service Commission (KASN) and the State Civil Service Agency (BKN), and the legal culture of regional apparatus. Strict enforcement of sanctions against violations also plays an important role in maintaining the integrity of the merit system. The conclusion of this study confirms that effective legal oversight can prevent abuse of authority, strengthen the professionalism of civil servants (ASN), and support the achievement of regional autonomy goals, namely improving the quality of public services and public welfare. Therefore, strengthening regulations, supervisory institutions, and internalizing the values ​​of good governance are necessary to realize transparent, accountable, and integrity-based regional personnel management.