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This study reveals how internal audit can be a valuable asset in ensuring regulatory compliance, mitigating risk, and improving operational efficiency. Using qualitative research methodology and in-depth case studies, this research identifies internal audit best practices that can be implemented by financial sector companies. The study results show that internal audit has a strategic role in providing confidence to the board of directors and external stakeholders regarding corporate governance. Internal audit is not only a compliance checker, but also a strategic partner who provides recommendations for improving processes and policies. This research highlights the importance of coordination between internal audit, risk management and compliance to achieve common goals in improving corporate governance. Apart from that, this article also emphasizes the need to adopt audit technology and data analysis as an effort to more effectively support decision making. Thus, this research provides an in-depth look at how internal audit can play a strategic role in improving corporate governance, providing valuable insights for practitioners, researchers and stakeholders in the financial sector and related industries.

Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian internal dalam prosedur penyelesaian pembiayaan bermasalah pada PT. Bank Muamalat Indonesia. Tinjauan literatur mengenai pembiayaan bermasalah dan solusi pembiayaan bermasalah disajikan secara rinci. Metode penelitian yang digunakan peneliti adalah penelitian deskriptif kualitatif. Kajian ini memberikan gambaran mengenai permasalahan yang ada. Hasil penyelidikan ini adalah pengendalian internal yang diterapkan di PT. Bank Muamalat Indonesia cukup bagus, namun ada beberapa hal yang perlu diwaspadai. Dalam menyelesaikan pembiayaan bermasalah, sudah sepatutnya dan perlu mengikuti prosedur yang ada serta menggunakan pendekatan Soft Approach dan Hard Approach untuk melakukan pendekatan kepada nasabah dalam mengelola atau memantau pembiayaan bermasalah. Upaya ini dilakukan untuk meminimalisir terjadinya pembiayaan (kredit) bermasalah dan memberikan tanggung jawab yang lebih besar kepada nasabah atas pinjamannya.

The state's contribution from taxes amounts to 85%, indicating the dominant role of taxes in significantly contributing to the state's finances. This research aims to examine the influence of the self-assessment system and tax audits on the Value Added Tax (VAT) revenue. The self-assessment system emphasizes the active role of taxpayers in fulfilling their tax obligations; however, the potential for taxpayer non-compliance may negatively impact tax revenue. Therefore, tax audits are essential to balance the implementation of the self-assessment system and ensure that the filing of Tax Returns (SPT) aligns with the conditions of the taxable objects. This study employs a quantitative method with descriptive analysis. Data analysis involves multiple linear regression and testing classical assumptions such as multicollinearity, autocorrelation, normality, and heteroskedasticity. Hypothesis testing is conducted using t-tests and F-tests with the assistance of SPSS 22. A sample of 36 respondents was selected based on specific criteria, and secondary data were obtained from the Mulyorejo Primary Tax Office in the form of documents. The research findings indicate that simultaneously, the self-assessment system and tax audits do not significantly influence VAT revenue in the Mulyorejo Primary Tax Office during the period of 2020-2022. The implication is that while the active role of taxpayers and tax audits has potential impacts, their simultaneous implementation does not significantly contribute to the increased Value Added Tax revenue in the region.

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.

One of the technological developments in the economic sector that has had a big influence is Fintech, which is an innovation in the field of technology in terms of transactions for giving and receiving loans, without having to meet face to face, or what is better known as online loans. The legal provisions governing conventional agreements are the same as the legal provisions governing online agreements. Due to the negative impact of illegal online loans, it is necessary for the Community Service Team (PkM) of the Faculty of Law, University of Semarang (USM) to hold outreach and counseling with the theme "Increasing Understanding of the Trimulyo Genuk Semarang Community Regarding the Legal Aspects of Online Loan Agreements". This activity uses 5 (five) methods, namely, pre-test, counseling, question and answer, post-test and evaluation methods. The results of this activity showed an increase in public understanding by 69.2%.

This research aims to determine the types of children's diversity in learning. The method used in the research is literature study or literature review. There are 2 journals that are suitable for this research. The results of this research show that children's diversity in learning is a phenomenon that is increasingly recognized as a key aspect in education. Children bring a variety of backgrounds, cultures, interests, and abilities to their learning environment. By embracing diversity, educators can create an inclusive environment and allow every child to develop to their potential.

This article aims to find out learning-friendly aspects for children with special needs at Bungo Regency Elementary Schools. This research uses a qualitative descriptive research method. Data collection techniques include: observation and interviews. The research subjects or informants were the school principal and class teacher/homeroom teacher. The results of the research show that: (1) in this case the principal as the highest decision holder in an institution greatly influences the sustainability of children with special needs who wish to attend Normal School. (2) There are many problematic factors that exist regarding the implementation of a learning-friendly environment in the 3 elementary schools discussed in this article. However, the most basic and very influencing factor is the problem of the school not having special counselors for children with special needs but they accept children with special needs at the school. (3) The efforts made by the school to overcome the problems faced are that the school must first find a teacher who can specifically guide children with special needs so that these children can catch up with other normal children.

Import substitution industrialization (ISI) is one of the industrial development strategies that has been implemented by many developing countries, including Indonesia. This strategy aims to reduce dependence on imported consumer and capital goods, as well as create jobs and increase domestic value added. In the early stages of its implementation, ISI has successfully driven industrial growth in Indonesia. However, along with technological development and global competition, ISI faces various challenges, one of which is competition from industries in other countries. Industrial competition is one of the important factors that affects industrial development. Healthy competition can encourage industries to innovate and improve efficiency, making them more competitive in the global market. This paper discusses the relationship between ISI and industrial competition in industrial development. This paper also discusses various policies that can be implemented to improve the competitiveness of Indonesian industries.

Students' ethical perceptions are very important in the ethical content of accounting education. Ethics plays a key role in shaping the character and professional behavior of accounting students which will then have a positive impact on accounting practices in the world of work. This understanding aims to find out how ethics in accounting education influences students' ethical perceptions. This research uses a quantitative method with the ethical content variable in accounting education as the variable (X) and students' ethical perceptions as the variable (Y). The results of this research show that the ethical content in accounting education has a significant influence on students' ethical perceptions.    

This research aims to find out and analyze the provision of incentives to improve employee performance in service companies operating in the field of psychology. This research is included in qualitative research with a descriptive approach. The data used are primary and secondary data obtained from observations and interviews. Data analysis uses data transcription, source triangulation, and data reduction. The research results show that providing incentives to employees has both positive and negative impacts. The positive impact of providing incentives is increasing motivation, performance and increasing employee enthusiasm. Providing incentives also has negative impacts, including unfairness in providing incentives and decreasing employee work ethic.

Hypertension is a serious public health problem, with a significant contribution to global mortality and disability rates. This disease is predicted to continue to increase in the next few years. The aim of this study was to increase the understanding about hypertension and its prevention. The use of Geographic Information Systems (GIS) is important in mapping and treating this disease. Through community service activities in Bandarharjo Village, knowledge about hypertension and prevention efforts can be increased. Discussion method as well as leaflet distribution have proven effective in increasing public understanding about hypertension. Evaluation of the activity showed an increase in participants' knowledge, confirming the importance of this approach in public health education. It is hoped that this activity can have a positive impact in the long term by increasing awareness and preventive measures for hypertension in the community.

This research aims to explain the importance of literacy as a form of character education in overcoming moral degradation in elementary schools. Moral degradation, a decline in attitudes and behavior in elementary school students, is caused by a lack of instilling a spirit of character in students. There are many cases and problems regarding morals in the surrounding environment. The research method used is a descriptive qualitative approach. Data collection techniques are based on library sources such as journals, articles and books. Then, the results obtained show that literacy activities in elementary schools as a form of character education according to various literature sources can be very useful, especially for overcoming moral degradation in elementary schools. Apart from that, as an Indonesian citizen, you need to have good attitudes and behavior as a form of love for your nation and state

This research aims to provide a clear picture regarding the lack of cultural and civic literacy which can reduce the value of national character. Indonesia is a country that has a diversity of cultures, religions, customs and so on. The developments of the times and technology that have occurred have made it easy for foreign culture to enter and be absorbed by society, this has caused quite a few Indonesian people to shift their lifestyle to follow foreign and alien cultures to their own culture. This research uses descriptive qualitative methods by collecting data from library sources. The results show that the implementation of cultural and civic literacy in Indonesia is still relatively low, which can reduce national character values such as religiosity, nationalism, independence, the spirit of mutual cooperation and integrity. Therefore, it is necessary to increase public awareness and the active role of education to increase cultural and civic literacy in order to optimize national character values.

This research was conducted at Online Shop XYZ, a medical equipment shop that operates online and utilizes technology such as marketplaces and financial applications such as Jubelio. From the research results, it can be concluded that the Jubelio application has an important role for the inventory accounting information system owned by the XYZ online shop. The jubelio application makes it easier for the XYZ online shop warehouse to maintain its stock, the jubelio application can also improve the performance of the warehouse department. The jubelio application also makes it easier for the XYZ online shop which applies the perpetual method to always monitor its merchandise inventory.

By exploring international cooperation between Indonesia, Thailand and Malaysia in the use of local currency through the Local Currency Settlement (LCS) framework, this research details the deeper context regarding concerns regarding dependence on the US Dollar after the 2016-2017 financial crisis. with an emphasis on the development of the use of local currencies after the Asian crisis of 1997-1998. This research reveals that one of the main criteria for establishing an optimal currency area (OCA) is exchange rate stability. In looking at the research results, a positive evolution of the use of local currencies in post-crisis ASEAN cooperation is illustrated, especially through the LCS initiative involving Indonesia, Thailand and Malaysia. Although LCS implementation trends show positivity, further improvement is identified as an urgent need to bring it in line with total trade between countries. Hope lies in the LCS collaboration which is expected to strengthen currency stability, spur economic growth and increase trade activity in the region. Thus, this research provides valuable insight into the urgency of regional cooperation in managing dependence on global currencies, especially the US Dollar.

This study's objective is to examine the influence of servant leadership on turnover intention and the impact of organizational affective commitment as a mediator between these two relationship constructs. This investigation employs a quantitative methodology by surveying restaurant employees in Surabaya using questionnaires. Utilizing Structural Equation Modeling Partial Least Square (SEM PLS), the collected survey data were analyzed. 78 restaurant employees participated in this investigation as respondents. According to the findings of this study, servant leadership and affective organizational commitment have a significant negative effect on turnover intention. In addition, affective organizational commitment can substantially and negatively moderate the relationship between servant leadership and turnover intention. In this research, both theoretical and practical implications are discussed.

This article aims to find out about teacher skills in designing a student worksheet (LKS) at SDN 060909 Medan Denai. The method used by researchers is a qualitative research method using interview and observation data collection techniques for one research subject, namely the class 1 teacher at SDN 060909 Medan Denai. Using interview and observation data collection techniques. The research results show that the teacher's skills in designing a student worksheet are good. It can be seen from the teacher's ability to utilize technology such as using the Canva application to design a worksheet and also using the LKS web on Google as well as the design results which are quite interesting accompanied by animated images that are appropriate for the age of elementary school students. The LKS designed by research subjects is very simple, therefore there are several important components that are not included in the LKS designed, such as the competencies to be achieved and supporting information.

This research aims to analyze the relationship between capital structure, dividend policy, financial performance and company value in the telecommunications industry. This research uses quantitative methods and applies secondary data. The research results show that capital structure, dividend policy and financial performance greatly influence company value. In other words, making decisions about capital structure, dividend policy, and financial performance can positively influence increasing company value. In other words, the results of this research can be used by practitioners and decision makers in the telecommunications industry to help them increase the value of their business.

This research aims to determine the role of investigation audit techniques, investigative audit standards and investigative audit profesionalism in determining the level of fraud. There have been many fraud cases that have occured, especially in Indonesia, so we need to know the magnitude of the influence of each variable in knowing and disclosing the level of fraud that has occurred. Audit techniques and standards that are applied optimally, complemented by high professionalism of auditors, should produce maximum results in revealing and knowing the level of fraud that has occurred. This research uses qualitative methods by conducting literature studies from previous articles and research. Data sources were obtained from journals, books and articles on the internet that were relevant to the theme of this research. The result of this researchs are that investigative audit techniques and the proffesionalism of investigative auditors have an influence in disclosing fraud to determine the level of fraud that has occurred.

The legal profession is one of the professions that requires its members to fulfill moral values. The main criterion for being an organizer of the legal profession in upholding the law lies in the independence of professional organizers and the strength of moral integrity in facing various problems under their responsibility. To be a good organizer of the legal profession in carrying out its professional duties in upholding the law requires practitioners who have qualifications of attitude, humanitarian attitude, attitude of justice, able to see and place objective values in a case handled, honest attitude, and have technical skills and ethical maturity. the code of ethics of the legal profession actually functions as an ethical controller for those who carry out the legal profession. According to the ethics of the legal profession, legal professionals are expected to possess certain critical individual abilities. The judge, as the main element of the judiciary, places his profession as the representative of God, because the judge's task is to determine law and justice in society, so the responsibility he carries is very heavy but noble. Therefore, with such great power given to the judicial profession, judges are required to have a balanced attitude, full of responsibility to their conscience and ethical values toward their profession. However, when we look at the current reality, there are many problems that arise. There are many cases of judges violating the code of ethics.