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The research aims to explain the role of internal audit standards in improving the quality of financial reporting for the financial reports of the banks in the research sample. Accordingly, the deductive approach was followed for the theoretical side and the inductive approach for the practical side by employing standards for internal audit standards and their role in achieving quality in financial reporting for the financial reports of the banks in the research sample. The most important conclusions were that standards standards Internal auditing has a role in achieving and improving the quality of financial reporting for the Bank of Sumer first, then the Iraqi Gulf Bank secondly, and the Assyria Bank last. The most important recommendations were to document and confirm the application of the internal audit standards for the Bank of Assyria first and the Iraqi Gulf Bank secondly by virtue of the assessments of appropriateness standards, honest representation and the appropriate timing for presenting the financial statements within Bankers' reports.

The problem in this study is seen from the lack of participation and activeness of journalists in reporting tourism sports events in West Sumatra, this has an impact on public knowledge in recognizing what types of tourism sports are, considering that West Sumatra has a very supportive landscape for holding tourism sports events. The type of research is qualitative research. Qualitative research will produce descriptive data in the form of interview results with relevant sources narrated in the research results. With a qualitative  approach, it is expected to reveal comprehensive facts about the role of journalists in the development of sports tourism in West Sumatra. The research was conducted in three news agencies, namely Langgam.id, Klikpositif.com, and Harian Singgalang. The research findings revealed the lack of journalist participation in the development of West Sumatra sports tourism due to the lack of socialization by event organizers to journalist. Meanwhile, the role of journalists in the development of sports tourism in West Sumatra is as a disseminator of actual and in-depth information to the public about sports and tourism.

This study discusses the comparison of criminal law related to sexual violence in Indonesia and Singapore, focusing on the legal framework, definition and types of sexual violence, law enforcement process, and sanctions and punishments. In Indonesia, criminal law on sexual violence is regulated through Law No. 12 of 2022 concerning the Crime of Sexual Violence (UU TPKS) and the Criminal Code (KUHP), which covers various forms of sexual violence. Singapore uses the Penal Code and the Women's Charter as the legal basis, with additional protection for children through the Children and Young Persons Act (CYPA). This study found that Indonesia has a broader and more comprehensive definition of sexual violence than Singapore, which tends to be more specific. The law enforcement process in both countries involves reporting, investigation by the police, and the courts, but Singapore has a special unit that handles sexual crimes with a more focused focus. Sanctions and punishments in Singapore tend to be heavier, including caning, while in Indonesia, punishments vary depending on the type of sexual violence. The research method applied in this study is the normative legal method, which focuses on the analysis of laws and regulations, legal documents, and legal concepts relevant to a legal problem. The approach used is a conceptual approach, which prioritizes analysis from a problem-solving perspective. This approach involves understanding the legal concepts that underlie or form the background of the problem, as well as considering the values ​​contained in the normative of a regulation related to these concepts.

This article aims to determine the role of Law of the Republic of Indonesia No. 32 of 2009 concerning environmental protection and management towards the environment in Tambo'o Village which is experiencing environmental damage and pollution. This article also examines the factors that hinder the implementation of environmental pollution sanctions due to coconut shell burning and the implementation of criminal sanctions for environmental pollution according to Law Number 32 of 2009. In this study, the author uses an empirical legal research method. Namely by directly observing the field to obtain data related to coconut shell burning in Tambo'o Village. This study uses a descriptive approach in analyzing the data obtained. This study was conducted with residents who were selected purposively (sampling). The results of this study indicate that the role of Law of the Republic of Indonesia No. 32 of 2009 concerning environmental protection and management towards the environment in Tambo'o Village has not run according to expectations. And the factors that hinder the implementation of sanctions are due to weak law enforcement and suboptimal law enforcement. Many complaints from residents about the condition of their environment that has been polluted by smoke produced from burning coconut shells and the perpetrators have never been sanctioned by the government because of the lack of community and government participation in reporting cases of environmental pollution around them. The resolution of the deliberation is not good and stops there.    

Justice collaborators play an important role in law enforcement. The role or function of a justice collaborator includes disclosing a criminal act or the impending occurrence of a criminal act, so that the return of assets resulting from criminal acts can be achieved to the state, providing information to law enforcement officials, providing testimony in the judicial process. The aim of this research is to analyze the legal position of justice collaborators in the criminal justice legal system in Indonesia. This research uses a type of normative juridical research by analyzing primary, secondary and tertiary legal materials. The results of the research are that the legal position of justice collaborator has a very important role in uncovering a well-organized criminal act, or a particular criminal case, so that the suspect or defendant's request to become a justice collaborator must be granted. considered based on the evidence at trial in this case. It is within the judge's authority to grant the justice collaborator's request, because this will affect the sentence. In conclusion, justice collaborators are not regulated in the criminal procedural law book in Indonesia, but are regulated in Law Number 31 of 2014 concerning Protection of Witnesses and Victims, as well as Joint Regulations for Law Enforcement Officials and Witness and Victim Protection Institutions concerning Protection of Witnesses and Victims. Complainant, Reporting Witness and Perpetrator Witness Working Together.

This financial report preparation training activity aims to remind MSME business actors of their ability and knowledge in compiling financial reports. This activity is to respond to the difficulties of business actors that they have encountered so far. Inability and ignorance in compiling financial statements make it difficult for them to analyze their financial performance. This training activity lasted for 3 days where the material was carried out by conducting training in the preparation of financial reports then continued with the practice of making financial reports and finally continued with assistance by the team formed for this activity. This activity was attended by 15 MSME actors in Sanrobone village, Takalar. Based on the results of the activities that have been described, the conclusion of community service activities about financial reporting training in improving the Quality: MSME Financial Reports in Sanrobone Village, Sanrobone District, Takalat Regency is as follows: This activity aims to increase the understanding of financial reporting in improving the quality of financial reports for MSME actors. This training activity provides benefits in increasing productivity for MSME actors. The follow-up of activities is expected to be more about continuous training techniques and mentoring for MSME actors

Internet financial reporting is crucial to raising public confidence and is one of the ways to maintain clean and good governance. The government has issued regulations on Internet Financial Reporting but has not been fully implemented by the district/city and province governments. Earlier studies indicated that local real income (PAD), government size, and regional spending influenced the implementation of Internet Financial Reporting but the results were inconsistent. The study aims to find out the impact between PAD, government size, and regional spending on the implementation of Internet Financial Reporting. The samples in this study consisted of 33 data obtained using purposive sampling techniques from 38 provinces, with observation time ranges from 2020 – 2022. The analysis of this study uses a double linear regression method using SPSS 22 software. Research results show that PADs and government measurements influence Internet Financial Reporting, but regional spending has no influence over the implementation of Internet financial reporting by the provincial government in Indonesia.

The purpose of collecting invoices at PT. ABC is to ensure that all transactions are well documented and to ensure the completeness of transaction data for the purposes of financial recording and reporting. The use of invoices in preparing financial reports is the main basis that must be used at PT. ABC. Invoices allow companies to monitor and manage transactions more effectively, as well as facilitate the accounting and financial management processes. This study was conducted using qualitative methods and using data collection techniques through interviews to understand in depth the process of preparing invoice-based financial reports at PT. ABC. This approach was chosen because it allows researchers to dig up information in detail and understand the context and dynamics in the financial reporting system. PT. ABC, a private company engaged in the field of CNG (Compressed Natural Gas) Supplier, requires an effective system to manage and organize financial data related to sales and expenditure transactions.  

Implementing technology-based accounting systems in cooperatives aims to enhance transparency and efficiency in financial management. This initiative involves intensive mentoring of cooperative members in adopting new technologies for transaction recording, financial reporting, and real-time cash flow management. The results of this implementation show significant improvements in the member's ability to use accounting systems, strengthening financial transparency and facilitating strategic decision-making. Despite challenges such as resistance to change and the availability of adequate technological infrastructure, the program has successfully delivered positive impacts that can assist cooperatives in improving service quality to members and strengthening their financial position in the market. With ongoing support and the development of more specific training modules, this technology implementation is expected to continue to provide long-term benefits for cooperatives and their members.

The South Tangerang Civil Registration Population Service has the task of providing community service by applying the principles of Good Governance. In its implementation, several problems are still found, such as a system that is often down and employee responsiveness which is part of accountability and there is still discrimination in services which is part of legal violations of rights. Same. This research aims to find out how the principles of Good Governance are implemented in the Population and Civil Registry Office in South Tangerang City. The method used is descriptive with a qualitative approach in data collection techniques in the form of interviews, observation and documentation. The results of this research are, 1. Accountability has carried out accountability every day, and each division has carried out accountability through reporting to the head of service where the results of the report usually contain sanctions for employees who are negligent in their duties, and the competencies possessed by the employees. And it is necessary to involve community participation to monitor the performance of the institution, 2. Transparency has been carried out well by the institution but there needs to be increased training and awareness of employees, 3. Participation has been carried out well by the institution but there needs to be training related to digital literacy involving the community and figures community, and creating inclusive forums in order to create good public services and in accordance with the principles of good governance, 4. The rule of law is not yet running well because there are still acts of discrimination by differentiating services between someone who has a position and one who does not have a position, so it is necessary to law enforcement that is applied fairly and inclusively regardless of a person's social status and training through education in schools.

The development of advanced technology makes everything complicated easier, such as attendance that can be accessed online. Attendance data is needed by companies and organizations that can be used to support the provision of salaries, awards, and employee performance reporting. With the advancement of technology, many companies have implemented an online attendance system to facilitate the processing of employee attendance data, but the system can be used anywhere and makes it possible to find out employees who skip work. In certain cases, employees can take attendance at home even though they do not come to work, skip work or are late. This raises new thoughts for the author to build an online attendance system based on location coordinate mapping, where there is a time and coordinate map that shows the position of the employee displayed on the system, when absent and the reason for the employee's absence so that it can be anticipated to avoid employees who commit attendance fraud. The purpose of this research is to assist companies in overcoming attendance problems by building an online attendance system to overcome the problem of attendance of all employees and organizing all incoming data neatly and structured so that it is easier to summarize data information..

Tax is a mandatory contribution paid by taxpayers to the state. The PPh Article 21 e-seminar is one method to provide education and socialization to the public regarding taxes, especially PPh Article 21. Through this e-seminar, it is hoped that public understanding of tax regulations can increase, so that compliance in reporting and paying taxes also increases. However, there are several challenges in implementing the e-seminar, such as limited human resources, access to technology, and digital literacy in the community. However, e-seminar has the advantage of easy access, time flexibility, and the use of attractive technology. By overcoming various challenges and maximizing the advantages it has, e-seminar has the potential to be an effective method to increase public tax awareness and compliance.

This research is motivated by the increasing threat of global terrorism and the importance of the role of civil society in the prevention and countermeasures of terrorism crimes. In Riau Islands Province, civil society involvement in security still faces various obstacles, including a lack of awareness, fear of reprisals, and a lack of resources, all of which have an impact on the effectiveness of counterterrorism efforts. The purpose of this study is to analyze the participation of civil society in counterterrorism efforts in the Riau Islands, identify the obstacles faced, and provide suggestions for increasing community involvement. The research method used is qualitative with a case study approach. Data is collected through in-depth interviews, observations, and analysis of documents related to security policies. Respondents included security forces, NGO activists, and civil society members involved in security initiatives. The results show that despite the recognition of the importance of community involvement, there are still shortcomings in the implementation of effective programs. These shortcomings include a lack of training, a lack of protection for whistleblowers, and a lack of resources. These barriers limit the active participation of the community in terrorism prevention and countermeasures activities. Based on the results of the study, it is recommended that the government increase the allocation of resources for community participation programs, develop safe and anonymous reporting mechanisms, and conduct extensive education and socialization programs to increase public awareness and skills in identifying and reporting suspicious activities. Security forces must also strengthen relations with civil society through more open communication and confidence-building

Batam as an industrial area which development is carried out by the Batam Island Industrial Area Development Authority agency, has also been expanded into an autonomous region which later give birth to the Batam City Government. The existence of these two government agencies then creates problems in the management of Batam City in the form of overlapping / dualism of authority. To overcome this problem, the government then issued a new breakthrough by setting the Head of the Batam Concession Agency to be held ex-officio by the Mayor of Batam in the hope that the implementation of his duties and authority would be more effective. Therefore, the purpose of this thesis research is first, the implementation of the Mayor of Batam ex Officio Head of Business Agency. Second, the ideal arrangement for the relationship between the Batam City Government and the Business Agency and third, obstacles in the implementation of ex officio. This type of research can be classified into the juridical sociological research type, because it wants to see the correlation between the law and what happens in the field so as to reveal the effectiveness of the law's application. With the research location located at the Batam Concession Agency and the Batam City Government. This research uses data sources in the form of primary data and secondary data, and data collection techniques are carried out by means of interviews, questionnaires and literature review. From the study, there are three main points that can be concluded. First, the Mayor of Batam, Muhammad Rudi, succeeded in implementing the central government's decision regarding the position of Head of the Batam Business Agency, concurrently ex-officio by the Mayor of Batam. Second, it is necessary to study Government Regulation Number 41 of 2021. and third, social problems, such as illegal houses, unemployment, crime, and others, arise as a result of inequality, public policy, inability to compete and others. As for the advice from the author; First, the need for Human Resource governance to support the duties and functions of each work unit Second, the need to re-assess/test the material of government regulation number 41 of 2021 and third, the need to develop IT innovation in the context of improving services and reporting.

The background of this research is the importance of the Visum et Repertum (VeR) examination in identifying victims and determining the cause of death, especially in cases of unidentified corpses that are often found in the Riau Islands area. Proper and accurate VeR checks are vital to support the criminal investigation process, provide justice for victims and their families, and maintain the integrity of the criminal justice system. The purpose of this study is to analyze the effectiveness of the VeR examination conducted at Bhayangkara Batam Hospital in assisting victim identification and supporting criminal investigations. The study also aims to identify the obstacles faced in the examination process and provide suggestions to improve its effectiveness. The purpose of this study is to analyze the effectiveness of the VeR examination conducted at Bhayangkara Batam Hospital in assisting victim identification and supporting criminal investigations. The study also aims to identify the obstacles faced in the examination process and provide suggestions to improve its effectiveness. The research method used is normative juridical with an empirical juridical approach at Bhayangkara Batam Hospital. The data was collected through in-depth interviews with forensic doctors, police investigators, and analysis of VeR documents and reports. The data obtained were analyzed using positive law theory from John Austin, legal system theory from Lawrence M. Friedman, and evidentiary law theory. The results showed that although the VeR examination at Bhayangkara Batam Hospital was generally effective, although there were several obstacles that affected the quality and speed of the examination, such as limited resources, medical personnel skills, and the condition of the corpses that were often decomposed. Suggested efforts to overcome these obstacles include improving forensic medical facilities and equipment, ongoing training for medical personnel, implementing standard protocols, and increasing cooperation between related agencies. Suggestions include the need for governments to invest more in forensic infrastructure, the importance of public education on missing persons reporting, and the need for increased collaboration and integrated training for investigators and forensic experts. With the implementation of these suggestions, it is hoped that the effectiveness of VeR examinations can be improved, thereby supporting criminal investigations in a more efficient and fair manner.

The purpose of this study is to see how the understanding of financial planning, financial management, and the implementation of PSAK 109 impact the way zakat organizations in Madiun Karesidenan report their finances. This research is quantitative and uses multiple linear regression analysis. The research shows that the implementation of PSAK 109 does not affect the financial reporting of zakat organizations; instead, the understanding of financial planners and financial managers improves financial reporting. This shows that financial planners and financial managers still do a poor job in understanding and implementing Islamic financial accounting standards (PSAK 109). This study suggests that financial planners and financial managers should be trained and educated about PSAK 109. In addition, zakat organizations should be trained and assisted in the implementation of PSAK 109 to obtain accountable financial statements

Semeru Farm is a company operating in the chicken farming sector. The main challenge faced by this company is financial management using manual methods with financial recording and reporting through excel applications. This requires accurate calculations in preparing profit and loss reports. In addition, the company also faces obstacles related to egg stock inventory management to ensure freshness and availability when customers buy. To overcome this problem, an accounting information system is needed that integrates stock management using the FIFO (first in first out) method, so that financial recording and reporting can be done efficiently and on time. This study aims to develop an accounting information system that manages egg stock using the FIFO method. This project includes three main phases: analysis, design, and implementation. The results include 38 database tables, transactions covering 5 accounting cycles, and various financial reports such as cash in and out reports, general journals, and final balance sheets.    

Law enforcement against the Self-Interest Terminal (TUKS) in Tanjung Pinang City is an important issue in the context of shipping safety and environmental protection. The background of this research is based on various violations that occur in the field, such as lack of facility maintenance, non-fulfillment of safety standards, and environmental pollution, which shows the absence of suboptimal law enforcement by the Tanjung Pinang Class II Port Authority (KSOP). The purpose of this study is to assist the legal arrangements that regulate TUKS, identify obstacles in law enforcement, and provide suggestions to overcome these obstacles to improve the effectiveness of law enforcement. The research method used is a normative juridical approach with an analysis of applicable laws and regulations, including Law No. 17 of 2008 concerning Shipping, Law No. 32 of 2014 concerning Marine Affairs, and Regulation of the Minister of Transportation Number PM 51 of 2011. In addition, an empirical juridical approach is carried out by interviews and observations to obtain empirical data on the application of law enforcement. The results of the study show that law enforcement by KSOP Class II Tanjung Pinang faces several significant obstacles, such as limited human resources and facilities, lack of coordination between agencies, complicated bureaucratic related procedures, and low awareness and compliance of companies with applicable regulations. These obstacles result in the supervision and enforcement of violations in TUKS not running effectively. To overcome these obstacles, this study suggests several strategic steps. First, increase the capacity and resources of KSOP by increasing protected labor and providing modern equipment. Second, strengthen coordination between agencies through the formation of special forums or committees and the implementation of bureaucratic procedures to accelerate the handling of violations. Third, increasing the awareness and presence of the company through socialization and education programs and involving the public in reporting violations. For this reason, it is recommended to increase the allocation of resources, strengthen coordination between related agencies through the formation of forums or special committees, the community, especially companies that operate TUKS, must actively participate in socialization and education programs organized by KSOP Class II Tanjungpinang and the government and for the Civil Servant Investigator Position to be included in the Position Map within the Technical Implementation Unit of the Directorate General of Sea Transportation of the Ministry Transportation at KSOP Class II Tanjungpnang.    

Word Health Organization defines a cause of death as an illness, disease or injury that causes or contributes to death. Diabetes mellitus is a major comorbidity and cardiac arrest is the highest cause of death. Cardiovascular disease is more common in men with an average age of 57 years. There are many types of cardiovascular disease, but the most common and well-known are coronary heart disease and stroke. Basic Health (Riskesdas) in 2018 reported that the incidence of heart and blood vessel disease is increasing from year to year. The main factor in heart disease is uncontrolled blood sugar, while the most common macrovascular complication of diabetes mellitus is coronary heart disease. Causative factors The prevalence of type 2 diabetes mellitus is caused by the interaction between gene susceptibility factors and environmental exposure as follows Genetics and Environment The occurrence of coronary heart disease is closely related to the presence of disorders affecting the blood vessels called atherosclerosis. This research uses a systematic review based on Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). with inclusion and exclusioncriteria, the risk of cardiovascular death and myocardial infarction was higher with increasing values ​​of lysis time and maximum turbidity.

This study aims to analyze the effect of tax incentive policies on taxpayer compliance at SMK Muhammadiyah 08 Medan, especially in the Micro, Small, and Medium Enterprises (MSMEs) sector. MSMEs have an important role in the national economy, but tax compliance is still a major challenge. The government through the Regulation of the Minister of Finance (PMK) Number 44 / PMK.03 / 2021 provides tax incentives in the form of final Income Tax (PPh) payments PP 23 for MSMEs during the Covid-19 pandemic, with the aim of easing the burden on business actors and increasing tax compliance. However, the implementation of this policy still faces obstacles, such as low taxpayer understanding of tax incentives and the tax digitalization process. This study uses a qualitative descriptive method with data collection through interviews, observations, and analysis of related documents. The focus of the study is directed at the effectiveness of tax incentive policies and the implementation of tax digitalization on increasing MSME taxpayer compliance at SMK Muhammadiyah 08 Medan. The results of the study show that although tax incentives provide significant benefits for taxpayers, many MSME actors have not utilized them optimally due to the lack of socialization and understanding of this policy. In addition, the implementation of tax digitalization helps simplify the process of reporting and paying taxes, but MSMEs still face technical obstacles such as access to technology and digital knowledge. This study concludes that strengthening policy socialization, tax training, and increasing access to technology for MSMEs is needed to support the effectiveness of tax incentives and tax digitalization in increasing taxpayer compliance. These findings can be a basis for the government to improve tax policies that are oriented towards MSMEs.