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This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.

This research aims to analyze the influence of promotions and customer experience on purchasing decisions with ratings as an intervening variable among Lazada marketplace users among BP 22 UPI "YPTK" Padang management students. The method used is Structural Equation Modeling (SEM) with SmartPLS based on data collected through questionnaires from 100 respondents. The research results show that a). promotion has a positive and significant effect on ratings, b). customer experience has a positive and significant effect on ratings, c). Promotion has a positive and insignificant effect on purchasing decisions. d). customer experience has a positive and significant effect on purchasing decisions, e). ratings have a positive and significant effect on purchasing decisions, f) ratings are able to mediate the relationship between promotions and purchasing decisions. g) ratings are able to mediate the relationship between customer experience and purchasing decisions..

The story of Joshua's leadership in the Bible provides valuable insight for modern church leaders. Through vision analysis, relational leadership, handling challenges, conflict management, and Joshua's mentoring, this paper explores leadership principles that can be applied in today's spiritual ministry. Case studies and interviews with church leaders provide concrete examples of the application of these principles in practical contexts. The relevance of Joshua's leadership strategy in facing contemporary dynamics and the need for contextual adjustments is explained. The conclusion states that Joshua's story provides a foundation for inspired and practical church leadership, promoting the continuity of spiritual ministry in changing times.

Evaluation of education quality is important because good quality education ensures that students receive relevant, in-depth and meaningful education. Accreditation is an evaluation process carried out by educational authority institutions or independent bodies to assess the quality of an educational institution. This research aims to determine the effect of implementing accreditation on improving the quality of education at MI Cimahi Peuntas. This research was conducted using a descriptive qualitative approach. Based on the results obtained, MI Cimahi Pentas is trying to carry out follow-up actions to improve school quality, namely: (1) Improving the implementation of quality school management, starting from planning, implementing, organizing, monitoring and evaluating education and learning activities and supporting education and learning activities in school; (2) The accreditation results and recommendations obtained are used as material for consideration by the school in the context of making policies to improve school quality; and (3) Improving technology-based school facilities and infrastructure to support education and learning activities in schools.

This research aims to analyze and evaluate the implementation of fulfilling prisoners' rights at the Class IIB Demak Detention Center. Fulfilling prisoners' rights is an important aspect in the criminal justice system which focuses on rehabilitation and social reintegration. This research uses a qualitative approach with data collection techniques through observation, interviews and documentation studies. The results of the research show that the implementation of fulfilling the rights of prisoners at the Class IIB Demak Detention Center experiences a number of challenges. Some rights, such as the right to health facilities, education and work, have not been fully fulfilled optimally. Limited facilities and infrastructure, a lack of manpower, and internal regulations that do not fully support the fulfillment of prisoners' rights are the main factors for deviations. However, this research also identified several good practices in fulfilling prisoners' rights, such as the existence of rehabilitation programs that focus on skills development and education. Collaborative efforts between internal and external parties are also recognized as a positive step in improving the living conditions of prisoners. Based on these findings, this research recommends improvements in the management of facilities and infrastructure, increasing the number of workers, as well as improving internal regulations to optimally support the fulfillment of prisoners' rights at the Demak Class IIB Detention Center. It is hoped that the results of this research can contribute to improving the system of detention and rehabilitation of prisoners in Indonesia in general.

The Final Report of the Community Service Program (PPMT) in Bleder Ngadiharjo Hamlet implements the innovation of the 3R concept (Reduce, Reuse, Recycle) to strengthen the utilization of recycled resources. By involving active participation of the local community, the program aims to enhance environmental awareness and skills in waste management. Through educational approaches and training, the activities promote sustainable practices in waste management and reduction. Program evaluation indicates a significant improvement in waste management efficiency and creative waste utilization. Collaboration among various stakeholders, including local institutions and communities, is key to the success of the program. Thus, the PPMT in Bleder Ngadiharjo provides a sustainable positive impact on the community and the surrounding environment, while promoting awareness of the importance of sustainable practices in daily life.

South Tangerang City Government (Tangsel) is one of the regions in Banten Province, Indonesia, which has been experiencing rapid growth in recent decades. High population growth and urbanization have brought various challenges especially in waste management. Tangsel, like many other cities around the world, is faced with serious problems related to increasing waste volumes and the negative environmental impacts caused by irregular waste disposal. Public Relations activities are organizing reciprocal communication (two ways communications) between a company or an institution and the public which aims to create mutual understanding and support for the achievement of certain goals, policies, activities, production of goods or services and so on for the progress of the company or a positive image for the institution concerned, according to The British Institute Of Public Relations quoted by Ruslan (2020: 16) Public Relations activities in this study. Researchers use qualitative methods, qualitative methods are research that utilizes descriptive data in the form of written or spoken words from people and sources that can be observed. descriptive research type is a research method that utilizes qualitative data in the form of oral written words from people and actors that can be observed and described descriptively. This type of descriptive In the form of written or spoken words from people and sources that can be observed. descriptive research is a research method that utilizes qualitative data in the form of oral written words from people and actors that can be observed and described descriptively. This type of descriptive research is often used to analyze social phenomena or conditions.1. Public Relations Activities of the South Tangerang City Government in Efforts to Instill Awareness and Confidence in the Community stage in the waste management campaign program. Government Public Relations formed a team and assigned it to conduct periodic direct observations throughout the South Tangerang area besides coordinating with all stakeholders such as community leaders, academics, environmental experts, non-governmental organizations and the general public

The study used a qualitative methodology and collected data from various sources by means of interviews, observations and analyzing related documents. The aim is to evaluate the institutions established by BAPQAH SIKA North Sumatra, namely education and training for Calligraphy, Hafiz-hafizhah and Qari-qariah. With this data collection method, it was found that routine education and training was carried out, except on Saturday nights, at no cost. However, educational management is not yet fully professional, especially in a curriculum that is not yet clearly structured. In the teaching and learning process, various methods such as demonstration, muthala'ah, qiraat, Wahdah for tahfiz, and assignments for Arabic calligraphy are applied. Despite facing limited financial resources which make it difficult to recruit professional teachers, education and training continues to run effectively. Students who excel in the MTQ event demonstrate the quality of education provided, even though most of the teachers are students who are experienced and have excelled in the same event.

The purpose of this writing is to discuss the application of the Balanced Scorecard (BSC) in companies to improve financial performance. The focus is on the concept and use of BSC as a strategic management tool without emphasis on specific research. The implementation of BSC is described as a holistic approach that allows companies to measure and manage their performance through four main perspectives: financial, customer, internal processes, and learning and growth. In discussing the application of the BSC, this paper highlights how this framework helps companies to reconcile strategic objectives with operational actions. An in-depth understanding of each BSC perspective is provided, with a particular focus on how non-financial aspects can support improved long-term financial performance. Cases of BSC use in companies as illustrative case studies are also included to provide a practical overview. The results show that the implementation of BSC can guide companies in achieving strategic balance, enabling management to make more informed and comprehensive decisions. The practical and strategic implications of implementing BSC without specific research are outlined as a potential guide for companies seeking to improve their financial performance through a balanced and integrated approach.

This research aims to develop a cashier application to improve efficiency and user experience in Rieska stores. By using the UI/UX design method, this application is designed to facilitate transactions and inventory management. The design results show a cashier application that is responsive and easy to learn. Users provided positive feedback, indicating wider adoption in the retail environment. This research highlights the importance of developing cashier applications that focus on user needs in improving efficiency and user experience in retail businesses.  

Even though MSME business performance has not reached its optimal potential due to various obstacles such as lack of capital support and obstacles in business management, attention to the MSME sector remains important and growing. The three main reasons for supporting the increase in MSMEs are: first, MSMEs act as a survival strategy in times of economic downturn; second, the tendency of MSMEs to absorb labor and intensively utilize local natural resources; third, the role of MSMEs in reducing poverty levels and encouraging income distribution in society.    

BRI Bank BRI Agent has become an integral part of the Indonesian government's efforts to increase financial inclusion across the country. This research investigates the risks, role and impact of BRILink agents in expanding access to financial services for the community, especially in remote areas and difficult to reach by conventional financial institutions. Through a qualitative approach involving in-depth interviews and secondary data analysis, this study describes various important aspects related to BRILink agents, including the distribution network, services provided, challenges faced, and their impact on financial inclusion. The findings show that BRILink agents have succeeded in expanding the reach of banking services, facilitating financial transactions, and increasing financial literacy among previously underserved communities. However, challenges such as limited technological infrastructure, high operational costs, and lack of awareness of the benefits of financial services are still obstacles that need to be overcome. Based on the results of this research, it is recommended that the government, regulators and other related parties continue to support and improve the BRILink agent ecosystem through supportive policies, structured training and continuous technological innovation. Thus, BRI Bank BRI agents have significant potential in realizing wider and more sustainable financial inclusion in Indonesia.

this study focuses on Human Resource Administration at the Office of Human Resources and Human Resource Development Ciamis Regency. The purpose of this study is for the implementation of Human Resources Administration at the Office of Human Resources and Human Resources Development Ciamis Regency. In this study, a qualitative descriptive method is used which is a study designed to describe the atmosphere of a location based on observation data, actions, language and text. Based on the observations made in this study, the observation of the authors can be concluded that the implementation of Human Resource Management to the agency for Human Resource Development and Human Resources Ciamis Regency is still less than optimal. Some employees are not distributed according to their area of expertise or expertise. The process of work performed is less than optimal and the results of the work are not good enough. The recruitment process is also less than optimal and can have a bad impact on the institution and the organization itself. The assignment of employees must be carried out in accordance with their individual abilities. The misalignment of the employee with his area of expertise and skills can have a significant impact on which agency to hire in the future.

Background: Critical care developed starting from a need for patients experiencing life-threatening illnesses that could be better met if the patient was cared for in a different room. Chronic Kidney Disease (CKD) is defined as a decrease in kidney function characterized by a glomerular filtration rate (GFR) < 60 ml/min/1.73 m2 that occurs for more than 3 months (Mahesvara, 2020). Nutrition is an important part of the management of critical patients such as those suffering from advanced Chronic Kidney Disease (CKD). Providing nutrition to critical patients is to encourage the healing process. Inaccuracy in administering enteral nutrition can cause complications such as high gastric residual volume, gastric retention, diarrhea, nausea and vomiting. High gastric residues during enteral nutrition increase the risk of pulmonary aspiration which is the most severe complication of enteral nutrition. Intermittent feeding is one method of providing enteral nutrition to prevent these complications. The aim of this research is to provide comprehensive nursing care for patients with Chronic Kidney Disease (CKD). This writing method uses patient intervention and observation carried out for three days, to determine the patient's condition and provide appropriate nursing care which is then documented. Results: Based on the results of the intervention and monitoring carried out, it can be concluded that there are differences in the conditions of gastric residue production before and after the enteral feeding intervention using the intermittent feeding method. With the result criteria of maintaining nutritious food intake increases. Conclusion: In critical patients there is a slowdown in gastric emptying and intestinal motility so that if enteral nutrition is given quickly into the stomach there will be an increase in gastric residue. Nursing action as an evidence base that can be given is in the form of providing enteral nutrition using the intermittent feeding method so that the stomach can be better prepared to receive nutrition because it is given gradually, a stomach that is not completely filled will be able to digest food better and the stomach will empty more quickly, thereby reducing the risk of aspiration.

Islamic boarding schools, as traditional Islamic educational institutions, have an important role in forming the character, morals and faith of the younger generation in Indonesia. In facing the demands of increasingly modern times, marketing management has become an integral part of the sustainability and development of Islamic boarding schools. This article discusses the importance of marketing management in the context of Islamic boarding schools, as well as the changes and challenges faced in finding a balance between tradition and modernity. Islamic boarding school marketing management involves identifying the target audience, developing an image and brand, utilizing technology, and measuring and evaluating results. Islamic boarding schools must understand who their potential students are, build a positive image, utilize technology, and measure the effectiveness of marketing efforts. The main challenge is to maintain traditional values ​​while opening up to elements of modernity. This can be achieved with technology integration, a unified approach, and partnerships with the business world. Proper marketing management allows Islamic boarding schools to remain relevant in educating the younger generation who are religiously and morally strong while remaining competitive in an increasingly modern world.Thus, marketing management in Islamic boarding schools is key to maintaining and enhancing their role in society, helping them move from tradition to modernity with success.  

Managerial supervision at school is a necessary measure to ensure that the various teaching activities, administrative aspects, and management of the school can run well. In this context, managerial oversight at school becomes very important because it has several benefits. Managing supervision is an activity designed to improve the management and administrative systems at school. In that way, managing oversight can help improve the quality of education. The aim of this research is to obtain information about the role of managerial supervision in the quality of schools. The research method used is qualitative descriptive with techniques of data collection of interviews, observations and documentation studies. The results of the research concluded that the role of managerial supervision in improving the quality of School in SDN Ibu Dewi 3 Cianjur is the awareness of the administrative staff to improve their quality. School leadership is an important factor in creating a good quality school. A good headmaster can lead and direct teachers, students, and staff well. This can be seen from the headmaster's actions in motivating teachers and staff, improving school management systems, to making good decisions for the good of the school. All these aspects must be taken into account and focused on achieving good quality schools. Then managerial supervision should be done as an attempt to build a quality school.

This research was conducted because the researchers' interest in the development of academic achievement and the quantity of students at MTs Al-Amiriyyah Blokagung was quite rapid, to analyze what kind of promotions were used by WKS Public Relations in increasing the positive image and quantity of students at MTs Al-Amiriyyah Blokagung and to analyze what factors -Factors that can affect the positive image and quantity of students owned by MTs Al-Amiriyyah Blokagung.The approach used in this study is a qualitative approach with a descriptive type of research. The method used in data collection is Observation related to social media promotion in increasing the positive image and quantity of students. Interviews with the Principal, WKS Public Relations and Media Team, as well as documentation data and archives of activities from the management at MTs Al-Amiriyyah Blokagung. The researcher uses the Miles and Huberman model, namely reduction, presentation and conclusion drawing or data verification. The results of the research obtained from the field stated that the image and quantity owned by MTs Al-Amiriyyah Blokagung in the eyes of the community was considered good. The communication strategies used, such as maintaining communication patterns, planning and arranging tasks as WKS Public Relations at MTs Al-Amiriyyah Blokagung, as well as maintaining openness and information provided to the public can affect the image and quantity of MTs Al-Amiriyyah Blokagung. Based on this, it can be seen that the factors that affect the positive image and quantity of MTs Al-Amiriyyah Blokagung are by planning and carrying out the programs well, improving the service system, maintaining good communication and cooperation among members/teachers or with the community as well as the existence of disclosure of information to the public.

This research focuses on four tourist destinations in North Penajam Paser Regency: Istana Amal Beach, Nipah-Nipah Beach, Tanjung Jumlai Beach, and D’Wish Gunung Mulia. Attractions, amenities, and accessibility are considered key factors influencing repeat visits. Based on data analysis, attractions, especially natural beauty and environmental cleanliness, have a significant influence on repeat visits by tourists. Thus, the hypothesis stating a positive influence between Attractions and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially accepted. However, amenities such as accommodation and dining places do not significantly affect repeat visits. Therefore, the hypothesis stating a positive influence between amenities and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially rejected. On the other hand, accessibility such as ease of road access and clear signage has a positive influence on repeat visits. Thus, the hypothesis stating a positive influence between Accessibility and repeat visits by tourists to the four tourist destinations in North Penajam Paser Regency is partially accepted.Overall, Attractions, Amenities, and Accessibility collectively influence tourist repeat visits. This indicates that the management and development of tourist destinations need to consider these factors. Although Amenities have less significant influence, it is important to continue improving and enhancing supporting facilities at tourist destinations. The findings of this research provide valuable insights for tourism managers and policymakers to improve the quality and attractiveness of destinations and strengthen the position of North Penajam Paser Regency as an appealing tourist destination for local tourists.

Human resources owned by a company are an important key to the running of a company which includes the role of managing and utilizing employees to spur employee morale.  The purpose of this study was to assess employee performance using the balanced scorecard method at PT Dolphin Food & Beverage Tangerang. This research uses non-statistical quantitative methods with a sample of 3 employees with data collection in the form of interviews. Data analysis techniques using a comparative approach that is by comparing between performance appraisal conducted by PT Dolphin Food & Beverage Tangerang with performance appraisal based on Balanced Scorecard expressed descriptively. The results of this study indicate that the use of the Balanced Scorecard (BSC) method has a positive impact on employee performance appraisal at PT Dolphin Food & Beverage Tangerang through the perspective of the balanced scorecard. Compared to the Management by Objectives (MBO) method, the application of Balanced Scorecard at PT Dolphin Food & Beverage Tangerang shows many advantages. BSC provides a broader approach by taking into account its four main perspectives, resulting in a clearer picture of employee performance.

This research is motivated by the problems and obstacles seen by researchers. The objectives of this study are 1) To determine the role of total quality management in improving the quality of madrasah output through a quality control system 2) To determine the role of total quality management in improving the quality of madrasah output through a quality control system.The method used in research is the library research method, where this method uses literature from previous researchers. This type of research uses an information collection system from in-depth data in the form of scientific works such as journals, theses, theses, books, relevant previous research results and so on which act as proportional reference material to get answers to similar problems. Total Quality Management is a systematic and practical approach and has a strategy in carrying out its programs in an organization, which prioritizes the interests of consumers. This approach aims to improve the quality of the institution, so that the process is carried out and has become a system that always makes improvements. Total Quality Management through a quality control system aims to make graduates of high quality, and qualified and able to be competitive. Improving the quality of output is not only an institutional program but also a government program